This chart summarizes the 26 types of lawful purpose expenditures and the codes to use when reporting them.
Includes a detailed description of lawful purpose expenditure (LPE) codes 1 through 6.
Includes a detailed description of lawful purpose expenditure (LPE) codes 7 through 12.
Includes a detailed description of lawful purpose expenditure (LPE) codes 13 through 19.
Includes a detailed description of lawful purpose expenditure (LPE) codes 20 through 26.
An explanation of the types of advertising that may qualify as a lawful purpose expenditure.
Notwithstanding codes 1-26, if an expenditure is on this list, it's not allowed.
Each organizations is evaluated anually to determine a rating based on the percentage of net receipts it spent on lawful purpose expenditures.
A listing of the forms used to report lawful purpose expenditures and to request GCB approval of potential lawful purpose expenditures.