This study explores the link between PAC contributions and lobbying contributions and their effects on corporate tax avoidance. Specifically, this study looks at publicly traded firms over a long period that has incurred PAC and lobbying contributions. Documentation shows that the tax code may favor individual firms, so the research question explored in this study is: Do firms that incurred in these types of contributions paid fewer taxes than they would have otherwise? It is not fully understood the relationship between PAC and lobbying contributions. There is a complicated relationship between them where each of them may have critical implications in favorable regulations, in seeking influence, and subsidies from the government.