Nondeductible lobbying and political expenditures are described in Code section 162(e), and include expenditures paid or incurred in connection with: Influencing legislation; Participating or intervening in any political campaign on behalf of (or in opposition to) any candidate for public office; Attempting to influence the general public with respect to elections, legislative matters, or referendums; and Any direct communication with a covered executive branch official in an attempt to influence the person’s official actions or positions.
