Lobbying expenses

Technical topics regarding tax preparation.
#1
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Is the net cast by IRC Sec 162(e) so broad that it disallows even payments to consulting firms that help strategize lobbying efforts?
 

#2
Nilodop  
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Possibly yes, under 162(e)(4)(C)
Expenses incurred in connection with lobbying and political activities
Any amount paid or incurred for research for, or preparation, planning, or coordination of, any activity described in paragraph (1) shall be treated as paid or incurred in connection with such activity.
. But possibly no, because what you describe is more general than that, and is preliminary to and may not even result in what's described in the excerpt.

I lean toward no. But an experienced lawyer is whom to ask.
 

#3
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Yes - they should ask the consulting firm if the expenses are deductible if there is any doubt (but this is quite common)
 

#4
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Yes - they should ask the consulting firm if the expenses are deductible if there is any doubt (but this is quite common)
 


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