Title: Guide to the Lobbying Disclosure Act
Headings: 
Lobbying Disclosure Act Guidance
Section 1 – Introduction
Section 2 – What’s New
Updated Registration Threshold
Identification of Client and Covered Officials
Outside Retained Lobbyists
Income and Expense Rounding and Reporting, Agencies Contacted
Lobbyist and Registrant Contribution Reports (LD-203)
Public Availability and Compliance
Section 3 – Definitions
Section 4 – Lobbying Registration
Who Must Register and When
Preparing to File a Registration – Threshold Requirements
More than One Lobbying Contact
Clarification of an Exception to Lobbying Contact
Do Lobbying Activities Constitute 20 Percent Or More of an Individual’s Time?
Is it Lobbying Contact/Lobbying Activity?
Identification of Client and Covered Officials
Lobbying Contacts and Activities Using IRC Elections (Alternate Reporting Methods)
Relationship Between 20 Percent of Time and Monetary Threshold
Timing
Listing of Foreign Entities
Section 5 – Special Registration Circumstances
Elaboration on the Definition of Client
Lobbying Firms Retained Under a Contingent Fee
Registration for Entities with Subsidiaries or State and Local Affiliates
Effect of Mergers and Acquisitions on Registrations
Associations or Coalitions
Churches, Integrated Auxiliaries, Conventions or Association of Churches and Religious Orders – Hiring of Outside Firms
Registration of Professional Associations of Elected Officials
Section 6 – Quarterly Reporting of Lobbying Activities
When and Why a Report is Needed
Disclosing that a Client is a State or Local Government or Instrumentality
Mandatory Electronic Filing
Preparing to File the Quarterly Report – Income or Expense Recording
Lobbying Firm Income
Organization Expenses Using LDA Expense Reporting Method
Organizations Reporting Expenses Under 2 U.S.C. § 1610 (Optional IRC Reporting Methods)
Quarterly Reporting of Lobbying Activities - Contents of Report
Section 7 – Semiannual Reporting of Certain Contributions
When and Why a Report is Needed
Mandatory Electronic Filing
Semiannual Reporting of Certain Contributions - Contents of Report
Section 8 – Termination of a Lobbyist/Termination of a Registrant
Termination/Delisting of a Lobbyist
Termination of a Registrant/Client Relationship
Section 9 – Relationship of the LDA to Other Statutes
Lobbying Disclosure and FARA
LDA and IRC
LDA and False Statements Accountability Act of 1996
LDA and Prohibitions on the Use of Federal Funds for Lobbying
Section 10 – Public Availability
Section 11 – Review and Compliance
Section 12 – Penalties
For Further Information
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Content: Client: Any person or entity that employs or retains another person  for financial or other compensation to conduct lobbying activities on behalf of that person or entity. An organization employing its own in-house lobbyist (s) is considered its own client for reporting purposes. Contribution Reports: Semiannual contribution reports (LD-203 reports) are required to be filed semiannually by July 30th and January 30th (or the next business day should either of those days fall on a weekend or holiday) covering the first and second calendar halves of the year. Registrants and active lobbyists (except those who have been terminated for all clients prior to the beginning of the reporting period) must file separate reports that detail Federal Election Campaign Act (FECA) contributions, honorary contributions, presidential library contributions, and payments for event costs. ( See discussion in Guidance Section 7.) Covered Executive Branch Official: The application of coverage of 2 U.S.C. § 1602 (3) (who is a covered Executive Branch official) was intended for Schedule C  employees only. Senior Executive Service employees are not covered Executive Branch officials as defined in the LDA unless they fall within  one of the categories below.