52 U.S.C. § 30118 - U.S. Code - Unannotated Title 52. Voting and Elections § 30118. Contributions or expenditures by national banks, corporations, or labor organizations

It is unlawful for any national bank, or any corporation organized by authority of any law of Congress, .... or for any corporation whatever, or any labor organization, to make a contribution or expenditure in connection with any election at which presidential and vice presidential electors ...

...For purposes of this section and section 79l(h) of Title 15 , the term “contribution or expenditure” includes a contribution or expenditure, as those terms are defined in section 30101 of this title, and also includes any direct or indirect payment, distribution, loan, advance, deposit, or gift of money, or any services, or anything of value...

https://codes.findlaw.com/us/title-52-voting-and-elections/52-usc-sect-30118.html