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For that matter, why did he lie? There is no need to lie to the FBI if you're not covering up something.

The Mueller investigation had basically bankrupt him. He lost his house paying his legal fees. In order to flip him against Trump, they threatened to prosecute his son. The prosecutors refused to provide Flynn's defense team with exculpatory information (which they are required by law to do). An attorney named Sidney Powell who specialized in federal appeals cases, reviewed Flynn's case and she took it on. Unlike Flynn's original defense team, she would not give up until the information he was due for his defense was legally given to him, and those files were just made public. Included were notes (I'm paraphrasing) "What is the goal, prosecute him, get he to resign, get him fired?" Other notes by the FBI agents who interviewed him said he did not lie, but Peter Strozk ordered the investigation to remain open and forged documents that led to his prosecution. There were about 30 other documents showing how Flynn was railroaded to make the Russia case against Trump, but good luck finding any mention of them in a google search. I tried to find it before I answered you and only found commentaries on why Flynn deserved to rot in jail.
In answer to your question, Flynn did not lie, he was doing his job when he called his Russian counterpart, among others from various nations, prior to the transition. He did not lie because he wasn't covering anything up.
Pray you never go to court for something you didn't do when the prosecution is the Federal Government with unlimited funds.

I remain skeptical but you make a really good point in your last sentence about being prosecuted by the Federal Government with unlimited funds.

Flynn admitted twice under oath that he lied to the FBI - and that is in addition to all the evidence that he did so. He lied about his contacts he had with Russian Ambassador Sergey Kislyak as part of Trump's transition period and after the US had applied sanctions against Russia.

From ABA Journal-
Jeff Jensen, the U.S. attorney in Missouri, had reviewed the prosecution for Barr and recommended dismissal.

During the review, the DOJ turned over internal emails and notes to Flynn’s lawyers, who said the materials showed an intention to frame their client, according to previous coverage by the Associated Press.

One page of notes from an FBI official appeared to summarize an internal debate about how the interview should proceed. “What’s our goal? Truth/admission or to get him to lie, so we can prosecute him or get him fired?” the official wrote.

The notes also said, “If we’re seen as playing games, WH will be furious. Protect our institution by not playing games.”

The materials also included a redacted internal memo, dated before the interview, that said the government was closing the investigation. About two weeks later, Peter Strzok, an FBI agent, told a colleague to please “keep it open for now.”

Using google, I got down about a dozen pages before I found anything that details why charges were dropped against Flynn. I know if I linked to Fox News you'd smirk and dismiss everything, and if you are typical you'll dismiss this link too. I have never seen this site before, this is just a partial list, for what it's worth if yo are earnestly interested in the truth.
https://justthenews.com/accountability/russia-and-ukraine-scandals/dirty-dozen-12-revelations-sunk-muellers-case-against

Thanks for the link, I will check it out later this evening after work.