grass roots expenditures
(2) Definitions For purposes of this subsection— (A) Lobbying expenditures The term “lobbying expenditures” means expenditures for the purpose of influencing legislation (as defined in section 4911(d) ). (B) Lobbying ceiling amount The lobbying ceiling amount for any organization for any taxable year is 150 percent of the lobbying nontaxable amount for such organization for such taxable year, determined under section 4911. (C) Grass roots expenditures 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). (D) Grass roots ceiling amount The grass roots ceiling amount for any organization for any taxable year is 150 percent of the grass roots nontaxable amount for such organization for such taxable year, determined under section 4911.