### Question
How is the term lobbying expenditure defined?


### Answer
The term **lobbying expenditure** is defined in *26 U.S.C. § 4912* as the following:

> any amount paid or incurred by the organization in carrying on propaganda, or otherwise attempting to influence legislation

#### Citation:
  - *26 U.S.C. § 4912*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 41-PUBLIC CHARITIES**

