[Code of Federal Regulations] [Title 11, Volume 1] [Revised as of January 1, 2009] From the U.S. Government Printing Office via GPO Access [CITE: 11CFR100.141] [Page 78] TITLE 11--FEDERAL ELECTIONS CHAPTER I--FEDERAL ELECTION COMMISSION PART 100_SCOPE AND DEFINITIONS (2 U.S.C. 431)--Table of Contents Subpart E_Exceptions to Expenditures Sec. 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.