### Question
What is the definition of political expenditure?


### Answer
The definition of **political expenditure** is as follows in *26 U.S.C. § 4955*:

> any amount paid or incurred by a section 501(c)(3) organization in any participation in, or intervention in (including the publication or distribution of statements), any political campaign on behalf of (or in opposition to) any candidate for public office

#### Citation:
  - *26 U.S.C. § 4955*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS > Subchapter C-Political Expenditures of Section 501(c)(3) Organizations**

