Norfolk Southern participates in rail industry trade associations, chambers of commerce, and other trade organizations. These organizations promote collaboration among the members and provide a forum to allow the members to focus on issue advocacy and promote best practices in safety, operations, and business. Among many other benefits, membership typically provides Norfolk Southern employees with the opportunity to participate in educational and public relations activities, industry conferences, and networking opportunities. Our membership does not imply that we agree with or endorse every position that these groups may take.
The trade organizations in which we participate may engage in lobbying activities. We work with the other members to ensure that lobbying conducted through trade organizations reflects our values and concerns.
Norfolk Southern makes reasonable efforts to track and report payments made to trade associations, chambers of commerce, and other tax exempt organizations that may be used for political purposes that would not be deductible as defined under Section 162(e)(1) of the Internal Revenue Code. Click here for a list showing the Corporation’s nondeductible payments to trade organizations, chambers of commerce, and tax exempt organizations (other than the tax exempt political organizations included on the Corporation’s contributions list available above), where the nondeductible payments exceeded both $10,000 and 10 percent of the tax-deductible amount that the Corporation paid to the organization in 2022.