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For an ohmic resistor, resistance is the proportionality constant for:
Lobbying
The act of attempting to influence the decisions made by officials in the government, often conducted by lobbyists representing specific interests or organizations.
Nonprofits
Organizations designed primarily to provide social good rather than to make a profit, relying on donations, grants, and volunteer work for funding.
Internal Revenue Service
The U.S. federal agency responsible for the collection of taxes and enforcement of tax laws.
Substantial Part Test
A tax law guideline used to determine whether a nonprofit organization's lobbying activities are extensive enough to affect its tax-exempt status, by evaluating if a significant portion of its activities are focused on influencing legislation.
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