Lobbying Expense DeductionsDues, Allocation of Costs to Lobbying Activities, and Influencing Legislation

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This document contains final regulations that define influencing legislation for purposes of the deduction disallowance for certain amounts paid or incurred in connection with influencing legislation. It also contains final regulations concerning allocating costs to influencing legislation or the official actions or positions of certain federal executive branch officials and the deductibility of dues (and other similar amounts) paid to certain tax-exempt organizations. These regulations are necessary because of changes made to the Internal Revenue Code by the Omnibus Budget Reconciliation Act of 1993. These rules will assist businesses and certain tax-exempt organizations in complying with the Internal Revenue Code.