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Once a filer reaches the $2,500 threshold that triggers electronic filing, all subsequent filings are required to be filed electronically. These reports include those filed by lobbyist employers, lobbying coalitions, lobbying firms, and persons spending $5,000 or more to influence legislative or administrative action.

Used by applicants to disclose lobbying activities that have been secured to influence the outcome of a Federal action.

The IRC requires an organization to disclose all lobbying expenses covered by that definition, including grassroots lobbying and federal, state and local government lobbying. 3 However, these expenses are not required to be itemized, meaning that one can not determine the amount spent on certain activities or clients.

Any individual (1) who is either employed or retained by a client for financial or other compensation (2) whose services include more than one lobbying contact; and (3) whose lobbying activities constitute 20 percent or more of his or her time in services for that client over any three-month period.

Used by applicants to disclose lobbying activities that have been secured to influence the outcome of a Federal action.

The Lobbying Disclosure Act of 1995 was signed into law by President Clinton on December 19, 1995, and took effect on January 1, 1996. The Act increased the number of registered lobbyists and the amount of information they must disclose by changing requirements for reporting.

At the federal level, the Lobbying Disclosure Act (LDA) imposes registration and reporting obligations on individuals and entities that lobby various federal officials once certain thresholds have been exceeded. The LDA applies to any entity that lobbies, whether 501(c)(3), 501(c)(4), union or for-profit.

This disclosure form shall be completed by the reporting entity, whether subawardee or prime Federal recipient, at the initiation or receipt of a covered Federal action, or a material change to a previous filing, pursuant to title 31 U.S.C. section 1352.