### Question
What does lobbying expenditures mean?


### Answer
**Lobbying expenditures** has the following meaning in *26 U.S.C. § 501*:

> expenditures for the purpose of influencing legislation (as defined in section 4911(d))

#### Citation:
  - *26 U.S.C. § 501*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART I-GENERAL RULE**

