Many corporations use issue-oriented advertising to express their point of view. Critics of this type of advertising suggest that expenditures for such ads must not be tax-deductible as business expenses, because they actually constitute a form of lobbying. While each individual ad could be examined as to its political content or implications, corporate advertisers would alleviate much criticism by declining to seek tax deductions for any ads that might be considered political in tone or content. This policy seems particularly advisable in view of the very small proportion of corporate advertising budgets that are used for issue-oriented ads.
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