### Question
How does the law define lobbying expenditure?


### Answer
Under *26 U.S.C. § 4912*, **lobbying expenditure** is defined as:

> 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**

