CFR > Title 11 - Federal Elections > CHAPTER I—FEDERAL ELECTION COMMISSION > SUBCHAPTER A—GENERAL (parts 100 to 116) > PART 100—SCOPE AND DEFINITIONS (2 U.S.C. 431) > SUBPART E—Exceptions to Expenditures (§100.130 to §100.155) > 100.141—Payment by corporations and labor organizations.

100.141—Payment by corporations and labor organizations.

Any payment made or obligation incurred by a corporation or labor organization is not an expenditure if under the provisions of 11 CFR part 114 such payment or obligation would not constitute an expenditure by the corporation or labor organization.