### Question
What does lobbying expenditures mean?


### Answer
**Lobbying expenditures** has the following meaning in *26 U.S.C. § 4911*:

> expenditures for the purpose of influencing legislation (as defined in subsection (d))

#### Citation:
  - *26 U.S.C. § 4911*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 41-PUBLIC CHARITIES**

