exempt purpose expenditures
(1) Exempt purpose expenditures (A) In general The term “exempt purpose expenditures” means, with respect to any organization for any taxable year, the total of the amounts paid or incurred by such organization to accomplish purposes described in section 170(c)(2)(B) (relating to religious, charitable, educational, etc., purposes). (B) Certain amounts included The term “exempt purpose expenditures” includes— (i) administrative expenses paid or incurred for purposes described in section 170(c)(2)(B), and (ii) amounts paid or incurred for the purpose of influencing legislation (whether or not for purposes described in section 170(c)(2)(B) ). (C) Certain amounts excluded The term “exempt purpose expenditures” does not include amounts paid or incurred to or for— (i) a separate fundraising unit of such organization, or (ii) one or more other organizations, if such amounts are paid or incurred primarily for fundraising.