(a)Lobbying expenditures - (1)In general. An electing public charity's lobbying expenditures for a year are the sum of its expenditures during that year for direct lobbying communications ("direct lobbying expenditures") plus its expenditures during that year for grass roots lobbying communications ("grass roots expenditures"). (2)Overview of § 56.4911-2 and the definitions of "direct lobbying communication" and "grass roots lobbying communication". Paragraph (b)(1) of this section defines the term