the value of such contributions is not reimbursed from, or otherwise passed back to, partnership assets. 11 C.F.R. § 115.4. The statute applies only to business entities that have negotiated or are negotiating for a contract with a department or agency of the United States. Thus, the statute does not reach those who have contracts with non-federal agencies to perform work under a federal program or grant. Nor does it reach persons who provide services to third-party beneficiaries under federal programs that require the signing of agreements with the federal government, such as physicians performing services for patients under Medicare. Finally, officers and stockholders of incorporated government contractors are not usually covered by Section 30119, because the government contract is usually with the corporate entity, not its officers. However, individual corporate officers may be covered by Section 30119 if they are individually liable on the government contract. Government contractors may make non-partisan expenditures, may establish and administer affiliated PACs, and may communicate with their officers and stockholders on political matters. (d) 52 U.S.C. § 30120: Attribution of sponsors of political communications and solicitations Section 30120 requires that certain political communications include the identity of the person or entity responsible for the communication. Prior to enactment of BCRA in 2002, the statute was limited to two types of political communications: (1) communications “expressly advocating the election or defeat” of a clearly identified federal candidate, and (2) communications soliciting contributions to a federal candidate or political committee. 137