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C1.2 Lobbying

Requirement

Publically disclose all lobbying and campaign contribution amounts, names of recipients, and a description of the lobbying activities. This shall include both electioneering as well as advocacy lobbying. “Publically disclosed” means the information is permanently posted to the company website and updated annually. Individual contributions by staff should also be disclosed if the company keeps track or maintains records of such monetary or in-kind contributions. 

Applicability

Applies to all businesses. 

Documentation

The AA Report shall include statements directly and clearly addressing the requirement.

Resources

Internal Revenue Code Section 527. 

http://www.irs.gov/Charities-&-Non-Profits/Direct--and--Grass-Roots--Lob... This is based on IRS rules applicable to nonprofit organizations.