11 C.F.R. § 100.141 Payment by corporations and labor organizations.
Title 11 - Federal Elections
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.
Title 11: Federal Elections
PART 100—SCOPE AND DEFINITIONS (2 U.S.C. 431)
Subpart E—Exceptions to Expenditures
§ 100.141 Payment by corporations and labor organizations.