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

March 19, 2024 (3 min read)

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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