grass roots expenditures
Defined in 2 places of the United States Code.
expenditures are—The lobbying nontaxable amount is— Not over $500,000 20 percent of the exempt purpose expenditures. Over $500,000 but not over $1,000,000 $100,000, plus 15 percent of the excess of the exempt purpose expenditures over $500,000. Over $1,000,000 but not over $1,500,000 $175,000 plus 10 percent of the excess of the exempt purpose expenditures over $1,000,000. Over $1,500,000 $225,000 plus 5 percent of the excess of the exempt purpose expenditures over $1,500,000. (3) Grass roots expenditures The term “grass roots expenditures” means expenditures for the purpose of influencing legislation (as defined in subsection (d) without regard to paragraph (1)(B) thereof).
Source
- 1996–201126 U.S.C. § 4911Internal Revenue Code · Tax on excess expenditures to influence legislation · for purposes of this section
The term “grass roots expenditures” means expenditures for the purpose of influencing legislation (as defined in section 4911(d) without regard to paragraph (1)(B) thereof).
Source
- 1994–present26 U.S.C. § 501Internal Revenue Code · Exemption from tax on corporations, certain trusts, etc. · for purposes of this title
The term “grass roots expenditures” means expenditures for the purpose of influencing legislation (as defined in subsection (d) without regard to paragraph (1)(B) thereof).
Source
- 1994–present26 U.S.C. § 4911Internal Revenue Code · Tax on excess expenditures to influence legislation · for purposes of this section