Riddle Me This? Does What We’re Doing Constitute Non-deductible Lobbying?

The tax code, Section 162(e), prohibits a tax deduction for most lobbying and political expenditures. These include expenditures paid or incurred in connection with (1) influencing legislation; (2) participating or intervening in any political campaign on behalf of (or in opposition to) any candidate for public office; (3) attempting to influence the general public with respect to elections, legislative matters, or referendums; and (4) any direct communication with a covered executive branch official in an attempt to influence the person’s official actions or positions. Treasury regulations provide some answers. Learn even more, particularly about reporting requirements.

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• Lobbying Disclosure Act Registration Checklist (Federal)
  Review what attorneys and others need to know when determining if a company or organization, under the Lobbying Disclosure Act of 1995 (LDA), is required to register as a federal lobbyist. The LDA, as amended by the Honest Leadership and Open Government Act of 2007, requires all active registrants to file quarterly activity reports with the Clerk of the U.S. House of Representatives and the Secretary of the U.S. Senate.

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  Learn how organizations that fail to register under the LDA could be subject to both civil and criminal penalties. It is important that attorneys of these companies or organizations understand all LDA registration requirements and comply with all reporting requirements.

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