Portsmouth Herald RAN 2/2/96, Pg. A3 By Barbara Metzler Herald Staff PORTSMOUTH - Former Wyoming Sen. Malcolm Wallop has been a key backer of a constitutional amendment to ban abortions but after years of fighting, he says Steve Forbes' approach is more practical and more likely to change American opinion. Forbes, who has five daughters, says he is pro-life, but he would allow abortions in the first 24 weeks. He does not support the constitutional amendment. Instead he talks about changing the attitudes of Americans so that abortions disappear by choice. ``In a democracy, you can't change things without changing the culture,'' Wallop said. ``It's the practical political way.'' Wallop, who is co-chairman of Forbes' national campaign, attended a Rotary Club meeting yesterday, where it was announced that Senate Majority Bob Dole would address the group next Thursday. Afterward, Wallop discussed Forbes' stand on the issues, particularly abortion. Those who oppose all abortions have done nothing to eliminate them, despite years of fighting, Wallop said. All they have done is improve their own ratings among sympathetic voters, he said. ``Unless the president speaks to it, it doesn't matter a lot,'' he said. Forbes opposes abortions in the third trimester or for the sake of convenience, as well as government funding for abortions. He supports parental notification for minors who want abortions. Wallop said he knew Forbes casually for many years, but came to know him better during a flight together to a Republican Party fund-raiser in North Carolina last year, before Forbes announced his candidacy. As they talked en route, Wallop said it became clear they shared viewpoints on many issues, beginning with less government involvement in citizens' lives. ``This is a man whose political ideas are formed by having thought about them,'' Wallop said. ``He doesn't have to think about how to answer a question that's given to him. It comes from a core set of beliefs.'' The focal point of Forbes' campaign is a flat tax that would grant individual exemptions of $13,000 a year, with a flat 17 percent tax on income above that. Wallop called Forbes' flat-tax plan ``the architectural I-beam, if you will, of restoring the kind of government and future that Americans are looking for.'' Forbes has advanced a dialogue on the flat-tax plan that has developed into a ``growing bipartisan understanding'' that the tax code must be simplified and taxes reduced, Wallop said. While Forbes has focused on the flat tax, Wallop said Forbes is more than a one-issue candidate. He favors parental choice for schools and phasing out Social Security for younger workers in favor of mandatory retirement savings accounts. Forbes would not have put troops in Bosnia, Wallop said. As Forbes gains ground, The Washington Post reported yesterday that the FEC is questioning whether Forbes Inc., gave him improper corporate contributions that were later repaid by the campaign. In its filings with the FEC, the campaign showed numerous reimbursements to the company for travel, totaling $6,575, and a payment to the company of $36,136.61 for rent and telephones. The campaign's general counsel, Paul Sullivan, said the campaign actually made payments for the use of corporate aircraft before the flights, as the FEC requires, even though it called them reimbursements in its report. ``All of it was done in compliance with the regulations,'' Sullivan said. He said the campaign was renting office space from a company-owned building in New Jersey. PRO FORBES POLL A poll released yesterday by The Boston Globe and WBZ-TV showed Steve Forbes would receive 31 percent of the vote if the primary were held today to 22 percent for Senate Majority Leader Bob Dole. Forbes, campaigning in Council Bluffs, Iowa, said his own surveys show him much closer to Dole, and he is encouraged by his strong showings. "I think our message of hope, growth and opportunity is getting across to the voters'" Forbes said. Forbes told CNN interviewer Larry King that he expects "a strong fourth or a good third" place showing in the Iowa caucuses Feb. 12 and would like to finish second or third in New Hampshire.