In general
No deduction shall be allowed under subsection (a) for any amount paid or incurred in connection with—
(A)#
influencing legislation,
(B)#
participation in, or intervention in, any political campaign on behalf of (or in opposition to) any candidate for public office,
(C)#
any attempt to influence the general public, or segments thereof, with respect to elections, legislative matters, or referendums, or
(D)#
any direct communication with a covered executive branch official in an attempt to influence the official actions or positions of such official.