Lobbying involves directly contacting or urging the public to contact public officials to support or oppose legislation. The document outlines various activities and whether they would be considered lobbying according to Michigan and IRS definitions. Specifically, directly contacting public officials, buying ads urging the public to contact legislators, and writing letters urging the public to contact legislators in support of a bill are considered lobbying. Providing technical advice to legislators on pending legislation and discussing broad policy issues are not considered lobbying.