Because we believe it’s our responsibility as a good corporate citizen, Lowe’s has a long history of engaging in issues of importance to our company, shareholders and industry. To this end, we engage in governmental outreach and lobbying activities. Lowe’s vice president of government affairs coordinates these efforts while ensuring compliance with the numerous rules and guidelines governing corporate involvement. Lowe’s does not make contributions to political campaigns, super PACs or political parties. Furthermore, Lowe’s does not make independent expenditures, contributions to other political entities organized under Section 527 of the Internal Revenue Code or to special interest groups organized under Section 501(c)(4) of the Internal Revenue Code to support political activities. To the extent that Lowe’s makes any political contributions to support ballot measures that are consistent with Lowe’s business interests and public policy agenda, Lowe’s will disclose those amounts in an annual report.

Political Engagement graphicTrade organizations

Lowe’s maintains memberships in national and state trade associations specific to business and retail industry interests. These groups provide significant benefits to Lowe’s by giving Lowe’s access to their business, technical and industry expertise. They provide a forum for their members and lobby on our behalf on various public issues and policies that impact our company and ability to conduct business as efficiently as possible. These organizations are often retail specific, and their primary focus is working with elected officials to advocate on behalf of retail companies and the issues that impact those companies. These associations are not expected to use the financial support that Lowe’s provides for campaign contributions or to influence the outcome of specific elections or ballot initiatives.

Some of the national and state trade associations in which we are members utilize a portion of membership dues for non-deductible lobbying and political expenditures. Per the requirements of Section 162(e)(1) of the Internal Revenue Code, the trade associations to which we contribute must provide us with the percentage of our annual dues that are attributable to lobbying expenses. A listing of the trade associations to which Lowe’s paid dues this past calendar year and the percentage of which is not deductible under Section 162(e)(1) of the Internal Revenue Code can be found at The listing does not include groups of which we are members solely for business or marketing purposes rather than public policy or lobbying purposes.

Members of senior management and our government affairs department serve in a leadership capacity in many of the trade organizations in which Lowe’s is a member to ensure the values of the trade organizations are consistent with Lowe’s values and to ensure our investments and interests are well represented.

Political Action Committee

Lowe’s sponsors an employee political action committee (LOWPAC) that contributes to candidates and other political committees supportive of our business interests. LOWPAC is funded by voluntary employee contributions. The determination to contribute to a candidate or political committee is made by LOWPAC’s board of directors, including Lowe’s vice president of government affairs, senior management and general counsel.

Factors the LOWPAC board considers when making contributions to candidates or political committees:
  • Does the company have significant economic interests (stores, distribution centers, etc.) in the candidate’s district?
  • What is the candidate or political committee’s position or voting record on issues important to the retail industry and Lowe’s?
  • Does the candidate sit on a committee with oversight of issues important to Lowe’s?
  • Do other national retail trade associations or business groups also support the candidate or political committee?
The personal political interests of senior management or the board of directors are not included when considering contributions.


Lowe’s is fully committed to complying with all applicable laws regarding political contributions and expenditures. All contributions are reviewed and approved in advance by Lowe’s vice president of government affairs and, when necessary, Lowe’s general counsel. As required, these activities are reported quarterly on various public websites, including,, and

Related Articles

Lowe's store teamEthics and Governance
Our Vision and Values Lowe's Build & Grow Clinic Our Vision and Values
Engaging Employees Lowe's Heroes groupEngaging Employees