[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: 11CFR100.81] [Page 65] TITLE 11--FEDERAL ELECTIONS CHAPTER I--FEDERAL ELECTION COMMISSION PART 100_SCOPE AND DEFINITIONS (2 U.S.C. 431)--Table of Contents Subpart C_Exceptions to Contributions Sec. 100.81 Payments by corporations and labor organizations. Any payment made or obligation incurred by a corporation or a labor organization is not a contribution, if under the provisions of 11 CFR part 114 such payment or obligation would not constitute an expenditure by the corporation or labor organization.