Anchor: Editors'  The Internal Revenue Code does not encourage lobbying by 501(c)(3) organizations, but it does allow it under limited circumstances.
Entailed: Per IRS code, lobbying by 501(c)(3) organizations while allowed, is not encouraged.
Contradiction: The IRS does not allow lobbying by any organization.
Contradiction: The boy is sleeping next to a park bench.
Contradiction: A player is throwing a ball.
Contradiction: Ballmer was unknown to Gates', before being hired as Microsoft's business chief.
Contradiction: They didn't expect much good.