Abstract
The article focuses on viewpoint of business and its critics on grass roots lobbying for tax and accounting treatment of various operating and non-operating expenses of companies. An increasingly large number of corporations and industry groups recently have been resorting to a form of corporate image or institutional advertising that can best be described as advocacy in character. Unlike traditional image advertising, advocacy advertising is concerned with the propagation of ideas and elucidation of controversial social issues of public importance in a manner that supports the position and interests of the sponsor while expressly denying the accuracy of facts and downgrading the sponsor's opponents. The upsurge and likely expansion in the use of advocacy advertising by business institutions has regenerated considerable controversy and public debate. It has also raised serious questions of public policy that are likely to have long-term consequences for the public's perception of the role of business in society and how that role is being fulfilled.