MAR 2 8 ~OOB
4q4~
POLITICAL
ACTIVITY,
LOBBYING LAWS
AND GIFT RULES
GUIDE
3d Edition
Trevor Potter .
Joseph M. Birkenstock
THOMSON
*
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For Customer Assistance Call 1-800-328-4880
Mat #40693338
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Chapter 2
Corporations, Including Foreign
Corporations and Corporations with
Foreign Affiliates*
I.
J~NTRODUCTIQ~~~_
§ 2:1
- - - - - - -- -------------- --
Overview
II. DETERMINING WHETHER REGISTRATION IS
REQUIRED
§ 2:2 - Introdiiction
What corporations must register?
§ 2:3
Who is a "lobbyist"?
§ 2:4
What is a "lobbying contact"?
§ 2:5
Who are "covered officials"?'
§ 2:6
What are the exceptions to "lobbying contacts"? _
§ 2:7
What are "lobbying activities"?
§ 2:8
How does a corporation determine whether expenditures count
§ 2:9
as "lobbying activities" in determining whether the $10,000
threshold is satisfied?
§ 2:10 What is the shorthand registration test for corporations
engaged in in-house lobbying activities?
III. REGISTRATION ISSUES
§ 2:11
§ 2:12
§ 2:13
§ 2:14
§ 2:15
Introduction
When must the regis~ration be filed?
Whllt information must be included in the registration?
What information must be disclosed on the registration
concerning a _corporation's "affiliated organizations"?
For a corporation that registers, what foreign affiliates are
subject to disclosure requirements?
*Authored by Robert K. Kelner and Melanie D. Reed. Mr. Kelner is a
partner _at -Govington--& -Bu:rli:ng-LLP-in--Washington, D.C;, where he chairs
Covington's Election and Political Law Practice Group. Ms. Reed is a visiting
assistant professor at Texas Tech University School of Law and a former associate at Covington & Burling LLP.
17
POLITICAL ACTIVITY, LOBBYING LAWS AND GIFI' RULES
§ 2:16
When maya corporation terminate its LDA registration?
IV. QUARTERLY REPORTING ISSUES
§ 2:17
§ 2:18
§ 2:19
Introduction
When must quarterly reports be filed?
In general, what must be reported in the quarterly report
form?
v. SUBSTITUTING INTERNAL REVENUE CODE
DEFINITIONS IN QUARTERLY REPORTS
§ 2:20 Introduction
---§-2;-2-1-FQr-what-puJ;poses-may-a-corporation substitute the Internal
Revenue Code definitions related to "nondeductible lobbying
expenses" for the Act's definitions of ''lobbying activities" and
"lobbying contacts"?
§ 2:22 When must an electing corporation use the LDA definitions
rather than the Internal Revenue Code definitions?
§ 2:23 What ar~ the potential advantages of substituting the Internal
Revenue Code definitions,?
§ 2:24 What are the potential disadvantages in using the Code
definition?
VI. NEW SEMIANNUAL REPORTING
REQUIREMENTS·
§ 2:25
§ 2:26
§ 2:27
§ 2:28
Intro.duetion
When ihust semiannual contribution reports be filed?
Who must file the semiannual contribution reports?
In general, what must be included in the semiannual
contribution reports?
VII. NEW GIFT RULE, OVERSIGHT, AND
ENFORCEMENT PROVISIONS
§ 2:29
§2:30
§ 2:31
§ 2:32
§ 2:33
Introduction
How do the congressional gift rules affect corporations and
their lobbyists?
What additional oversight will the amended LDA provide?
What are the increased penalties under the amended LDA?
How will congress make information from lobbying
registrations and reports publicly available?
VIII. CONCLUSION
§ 2:34
In summary