Portfolio 25-3rd: Corporate Lobbying: Federal and State Regulation I. Overview A. Role of Corporate Lobbying B. Federal and State Regulation of Lobbying and Lobbyists II. Background: Federal Regulation of Lobbying A. Introduction B. Regulation of Lobbying Prior to the LDA 1. Federal Regulation of Lobbying Act of 1946 2. United States v. Harriss 3. Compliance under the 1946 Act
C. Reforming Lobbying Disclosure: A Brief Legislative History of the LDA D. The Honest Leadership and Open Government Act of 2007 E. Obama Administration Policies on Lobbying III. The Lobbying Disclosure Act of 1995 A. Provisions of the LDA 1. Key definitions a. `Lobbying contact' b. ‘Covered officials' c. `Lobbying activities' 2. Registration under the LDA a. In general b. Completing the registration form 3. Quarterly reports of lobbying activities 4. Updating a registration 5. Semiannual reports of political activities 6. Electronic filing, disclosure, and document retention 7. Intersection with the congressional gift and travel rules 8. Penalties and enforcement B. Compliance with the LDA IV. Tax Aspects of Lobbying Activities A. Introduction B. Section 162(e): An Historical Perspective 1. Tax treatment of lobbying expenditures prior to 1962 2. Section 162(e) as enacted in 1962 C. Nondeductibility of Lobbying Expenses: The Current Version of §162(e) 1. ‘Influencing legislation' a. Definitions b. `For a purpose of making or supporting a lobbying communication' c. Support activities 2. Political campaigns 3. Grass-roots lobbying 4. Direct communication with a `covered executive branch official' a. `Covered executive branch officials' b. `Direct' communication c. Relationship to other provisions 5. Anti-avoidance rules D. Allocation of Expenses to Nondeductible and Deductible Activities 1. Definitions 2. The ratio method 3. The gross-up method 4. A method applying principles of §263A E. Exceptions to Nondeductibility 1. Local legislation 2. Exception for professional lobbyists 3. The de minimis exception F. Tax Exempt Organizations 1. Organizations other than §501(c)(3) organizations a. Allocation of expenses b. Dues paid to a tax exempt organization 2. Section 501(c)(3) organizations V. Other Federal Statutes, Rules, and Regulations Affecting Those Who Lobby A. Foreign Agents Registration Act 1. Who must register 2. Registrable activities 3. Exemptions from registration 4. Registration requirements and penalties B. Additional Statutory and Administrative Requirements on Lobbying 1. Byrd Amendment 2. Federal Acquisition Regulation 3. The Federal Energy Regulatory Commission, Federal Communications Commission, and Rural Utilities Service accounting rules 4. Obama Administration rules affecting lobbyists C. Federal Gift Rules 1. Executive branch gift rules 2. Congressional gift rules D. Post-Employment Restrictions: Lobbying by Former Government Officials 1. Legislative branch officials 2. Executive branch officials E. Campaign Contributions ‘Bundled' by Lobbyists F. Lobbying and the Antitrust Laws 151 1. Introduction 2. The Noerr-Pennington doctrine a. The Noerr decision b. The Pennington decision 3. Exceptions to the Noerr-Pennington doctrine a. The sham exception (1). California Motor Transport Co. (2). Indian Head (3). Omni Outdoor Advertising (4). Professional Real Estate Investors b. The commercial activity exception c. The apolitical exception VI. State Lobbying Regulation A. Lobbying at the State Level B. State Laws Governing Lobbying Activities 1. Registration and reporting requirements a. Definitions b. Exemptions c. Filing requirements 2. Prohibited acts 3. Administration and enforcement 4. Recent trends in state lobbying and other related laws a. Recently revised lobbying statutes b. Expanded gift limits and disclosure requirements c. Rules affecting government contractors 5. Enforcement of lobbying laws 6. Local lobbying regulation C. Judicial Decisions Affecting Lobbying and Other Requirements at the State Level