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Nondeductible Lobbying and Political Expenditures:

Non members shall contribute to NDFA under “Nondeductible lobbying and political expenditures”. These are described in Internal Revenue Services Code section 162(e), and include expenditures paid or incurred in connection with:

  1. Influencing legislation;

  2. Participating or intervening in any political campaign on behalf of (or in opposition to) any candidate for public office;

  3. Attempting to influence the general public with respect to elections, legislative matters, or referendums; and

  4. Any direct communication with a covered executive branch official in an attempt to influence the person’s official actions or positions.

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