11 CFR § 100.141 - Payment by corporations and labor organizations.

---
identifier: "/us/cfr/t11/s100.141"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "11 CFR § 100.141 - Payment by corporations and labor organizations."
title_number: 11
title_name: "Federal Elections"
section_number: "100.141"
section_name: "Payment by corporations and labor organizations."
chapter_name: "FEDERAL ELECTION COMMISSION"
subchapter_number: "A"
subchapter_name: "GENERAL"
part_number: "100"
part_name: "SCOPE AND DEFINITIONS (52 U.S.C. 30101)"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "52 U.S.C. 30101, 30102(g), 30104, 30111(a)(8), and 30114(c)."
regulatory_source: "45 FR 15094, Mar. 7, 1980, unless otherwise noted."
cfr_part: "100"
---


# 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.