lm-10_instructions

Public reporting burden for this collection of information is estimated to average 35 minutes per response, including the time for
reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing
the collection of information. Persons are not required to respond to the collection of information unless it displays a currently valid
OMB control number. Reporting of this information is mandatory and is required by the Labor-Management Reporting and
Disclosure Act of 1959, as amended (LMRDA), for the purpose of public disclosure. As this is public information, there are no
assurances of confidentiality. If you have any comments regarding this estimate or any other aspect of this information collection,
including suggestions for reducing this burden, please send them to the U.S. Department of Labor, Office of Labor-Management
Standards, Division of Interpretations and Standards, Room N-5609, 200 Constitution Avenue, NW, Washington, DC 20210.

DO NOT SEND YOUR COMPLETED FORM LM-10 TO THE ABOVE ADDRESS.

INSTRUCTIONS FOR FORM LM-10
EMPLOYER REPORT
GENERAL INSTRUCTIONS
NOTE: Selected definitions from the LMRDA follow
these instructions.

I. WHY FILE
The Labor-Management Reporting and Disclosure Act of
1959, as amended (LMRDA), requires public disclosure
of specific financial transactions or arrangements made
between an employer and one or more of the following:
a labor organization, union official, employee, or labor
relations consultant. Pursuant to Section 203(a) of the
LMRDA, every employer who has engaged in any such
transaction or arrangement during the fiscal year must
file a detailed report with the Secretary of Labor. The
Secretary, under the authority of the LMRDA, has
prescribed the filing of the Employer Report, Form LM10, for employers to satisfy this reporting requirement.

III. WHAT MUST BE REPORTED
The types of financial transactions, arrangements, or
expenditures which must be reported are set forth in
Form LM-10. The LMRDA states that every employer
involved in any such transaction or arrangement during
the fiscal year must file a detailed report with the
Secretary of Labor indicating the following: (1) the date
of each arrangement and the date and amount of each
transaction; (2) the name, address, and position of the
person with whom the agreement or transaction was
made; and (3) a full explanation of the circumstances of
all payments made, including the terms of any
agreement or understanding pursuant to which they
were made.

These reporting requirements of the LMRDA and of the
regulations and forms issued under the Act only relate to
the disclosure of specified payments. The reporting
requirements do not address whether specific payments,
transactions, or arrangements are lawful or unlawful.
The fact that a particular payment, transaction, or
arrangement is or is not required to be reported does not
indicate whether it is or is not subject to any legal
prohibition.

Form LM-10 is divided into two parts, Part A and Part B.
Item 8 of Part A contains six questions pertaining to
reportable employer activities. Before completing any
portion of the report, review these questions thoroughly
and answer them, taking into account the exclusions
listed in the instructions for Item 8. If the answer to each
of these questions is NO, do not file this report. However,
if the answer to any of these questions is YES, taking
into account the applicable exclusions, complete Part A
and complete a separate Part B for each YES answer.
Also, if any of the YES answers applies to more than one
person or organization, complete a separate Part B for
each person or organization.

II. WHO MUST FILE
Any employer, as defined by the LMRDA, who has
engaged in certain financial transactions or
arrangements, of the type described in Section 203(a) of
the Act, with any labor organization, union official,
employee or labor relations consultant, or who has
made expenditures for certain objects relating to
activities of employees or a union, must file a Form LM10. An employer required to file must complete only one
Form LM-10 each fiscal year that covers all instances of
reportable activity even if activity occurs at multiple
locations.

Special Reports. In addition to this report, the Secretary
may require employers subject to the LMRDA to submit
special reports on relevant information, including but not
necessarily confined to reports involving specifically

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and submission of an electronic filing, the organization
may assert a temporary hardship exemption to prepare
and submit Form LM-20 in paper format by the required
due date. An electronic format copy of the filed paper
format document shall be submitted to the Department
within ten business days after the required due date.
Unanticipated technical difficulties that may result in
additional delays should be brought to the attention of
the OLMS Public Disclosure Room by email at [email protected], by phone at (202) 693-0125, or by fax
at 202-693-1344

identified personnel on particular matters referred to in
the second paragraph of the instructions for Item 8.a.
While Section 203 of the LMRDA does not amend, or
modify, the rights protected by Section 8(c) of the
National Labor Relations Act, as amended (NLRA), the
LMRDA contains no provision exempting the activities
protected by that section from the reporting
requirements. Therefore, you must report activities of the
type set forth in Item 8, since the LMRDA requires such
reports, regardless of whether the activities are protected
by Section 8(c) of the NLRA. Note, however,
that the information you are required to report in
response to Item 8.c does not include expenditures
relating exclusively to matters protected by Section 8(c)
of the NLRA, because the definition in Section 203(g) of
the LMRDA of the term "interfere with, restrain, or
coerce," which is used in Item 8.c, does not cover such
matters.

Note: If either the paper filing or the electronic filing is
not received in the timeframe specified above, the
report will be considered delinquent.
VII. PUBLIC DISCLOSURE
Pursuant to the LMRDA, the U.S. Department of Labor
is required to make all submitted reports available for
public inspection. You may examine the Form
LM-10 reports at, and purchase copies from, the
OLMS Public Disclosure Room at
www.unionreports.gov. You can also, email [email protected] or call (202) 693-0125.

NOTE: The text of NLRA Section 8(c) is set forth
following these instructions.
IV. WHO MUST SIGN THE REPORT
The complete Form LM-10 must be signed by both
the president and the treasurer, or the
corresponding principal officers, of the reporting
employer must sign the completed Form LM-10. A
report from a sole proprietor need only bear one
signature.

VIII. OFFICER RESPONSIBILITIES AND PENALTIES
The president and treasurer or corresponding principal
officers of the reporting employer required to sign Form
LM-10, are personally responsible for its filing and
accuracy. Under the LMRDA, these individuals are
subject to criminal penalties for willful failure to file a
required report and/or for false reporting. False reporting
includes making any false statement or
misrepresentation of a material fact while knowing it to
be false, or for knowingly failing to disclose a material
fact in a required report or in the information required to
be contained in it or in any information required to be
submitted with it.

V. WHEN TO FILE
Each employer, as defined in the LMRDA, who has
engaged in any of the transactions or arrangements
described in the form and instructions must
electronically file Form LM-10 within 90 days after
the end of the employer’s fiscal year.
VI. HOW TO FILE
The Form LM-10 must be completed and submitted
electronically, via the Office of Labor-Management
Standards (OLMS) Electronic Forms System (EFS),
available on the OLMS website at
www.dol.gov/olms. If you must file an amended
report, follow the prompts within EFS. Filers will be
able to submit a report in paper format only if they
assert a temporary hardship exemption.

The reporting employer and officers required to sign
Form LM-10 are also subject to civil prosecution for
violations of the filing requirements. Section 210 of the
LMRDA provides that, “whenever it shall appear that
any person has violated or is about to violate any of the
provisions of this title, the Secretary may bring a civil
action for such relief (including injunctions) as may be
appropriate.”

If you have difficulty navigating the software, or have
questions about its functions and features, call the
OLMS Help Desk at: (866) 401-1109. For questions
concerning the reporting requirements, please send an
e-mail to [email protected] or call (202) 693-0123.

IX. RECORDKEEPING

TEMPORARY HARDSHIP EXEMPTION:
If a labor organization experiences unanticipated
technical difficulties that prevent the timely preparation

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The individuals required to file Form LM-10 are
responsible for maintaining records which will provide in
sufficient detail the information and data necessary to
verify the accuracy and completeness of the report.
You must retain the records for at least 5 years after
the date you filed the report. You must retain any
record necessary to verify, explain, or clarify the report
including, but not limited to, vouchers, worksheets,
receipts, and applicable resolutions.

6. RECORDS ARE AVAILABLE—Select the
appropriate box(es) where the records necessary to
verify this report are available for examination.
7. TYPE OF ORGANIZATION—Select the
appropriate box which describes the reporting
employer. If none of the choices apply, specify the
type of reporting employer filing this report.
8. OF REPORTABLE ACTIVITY ENGAGED IN BY
EMPLOYER—Read each question carefully, then
read the exclusions listed below for each question.
Select the appropriate YES or NO box next to each
question; do not leave both boxes blank. If the
answer to any of these questions is YES, indicate the
number of Part Bs necessary for completing that
question. With each question, complete a separate
Part B for every person or organization with whom a
reportable agreement was made as indicated by a
YES answer. For example, if you answer Item 8.e
YES, and you had agreements with two different
labor relations consultants during the fiscal year, then
you would complete two Part Bs for that question.

X. COMPLETING FORM LM-10
Read the instructions carefully before completing Form
LM-10.
Entering Dollars. In all Items dealing with monetary
values, report amounts in dollars only; do not enter
cents. Round cents to the nearest dollar. Enter a single
“0” in the boxes for reporting dollars if the employer has
nothing to report.
PART A (ITEMS 1 – 8)
1. FILE NUMBER—The software will enter the fivedigit file number assigned by OLMS for the reporting
individual or organization here and at the top of each
page of Form LM-10. If the number is incorrect or you
do not have the number on file and cannot obtain it from
past reports, the number can be obtained at
www.unionreports.gov, emailing OLMS at [email protected], or calling OLMS at (202) 693-0125.
Note: If you have previously filed a Form LM-10 and
seek to search for past report to obtain your employer
file number, please visit the OLMS Online Public
Disclosure Room and select “View Other Reports”. You
have the option to select your employer’s name or
organization from the drop-down menu. This menu
contains all the individuals and organizations from whom
employer reports have ever been received.

8.a. In answering Item 8.a, exclude the
following:
(1) Payments of the kind referred to in Section
302(c) of the Labor Management Relations Act,
1947, as amended (LMRA); and (2) Payments or
loans made in the regular course of business as a
national or state bank, credit union, insurance
company, savings and loan association, or other
credit institution. (The text of Section 302(c) of the
LMRA is set forth below.)

2. FISCAL YEAR—Enter the beginning and ending
dates of the fiscal year covered in this report. The
report must not cover more than a 12-month period. For
example, if the reporting employer’s 12-month fiscal
year begins on January 1 and ends on December 31,
do not enter a date beyond the 12-month period, such
as January 1 to January 1; this is an invalid date entry.

None of the following require a YES answer: payments
made in the regular course of business to a class of
persons determined without regard to whether they
are, or are identified with, labor organizations and
whose relationship to labor organizations is not
ordinarily known to or readily ascertainable by the
payer, for example, interest on bonds and dividends
on stock issued by the reporting employer; (b) loans
made to employees under circumstances and terms
unrelated to the employees' status in a labor
organization; (c) payments made to any regular
employee as wages or other compensation for service
as a regular employee of the employer, or by reason of
his service as an employee of such employer, for
periods during regular working hours in which such
employee engages in activities other than productive
work, if the payments for such periods of time are:

3. NAME AND MAILING ADDRESS—Enter the full
legal name of the reporting employer, a trade or
commercial name, if applicable (such as a d/b/a or
“doing business as” name), the name and title of the
person to whom mail should be directed, and the
complete address where mail should be sent and
received, including any building and room number.
4. NAME AND ADDRESS OF PRINCIPAL OFFICER
—Enter the name and business address of the president
or corresponding principal officer if it is different from the
address in Item 3.
5. ANY OTHER ADDRESS WHERE RECORDS ARE
AVAILABLE—If you maintain any of the records
necessary to verify this report at an address different
from the addresses listed in Items 3 or 4, enter the
appropriate name and address in Item 5.

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(1) required by law or a bona fide collective
bargaining agreement, or (2) made pursuant to a
custom or practice under such a collective agreement,
or (3) made pursuant to a policy, custom, or practice
with respect to employment in the establishment which
the employer has adopted without regard to any
holding by such employee of a position with a labor
organization; (d) initiation fees and assessments paid
to labor organizations and deducted from the wages
of employees pursuant to individual assignments
meeting the terms specified in paragraph (4) of Section
302(c) of the LMRA; (e) sporadic or occasional gifts,
gratuities, or favors of insubstantial value, given under
circumstances and terms unrelated to the recipients'
status in a labor organization; for example, traditional
Christmas gifts.

If an agreement or arrangement covering the listed
services also covers other activities referred to in the
initial question, the exclusion does not apply and the
information required for the entire agreement must be
reported.
8.f. In answering Item 8.f, exclude agreements or
arrangements for obtaining information solely for use
in conjunction with an administrative or arbitral
proceeding or a criminal or civil judicial proceeding.
PART B (ITEMS 9 – 12)
You must complete a separate Part B for each YES
answer in Item 8 and for each separate reportable
transaction as described in Section III of these
instructions. At the top of Part B, check the
appropriate Item number box to which this Part B
applies.

8.b. In answering Item 8.b, exclude expenditures
made to any regular officer, supervisor, or
employee as compensation for services as a
regular officer, supervisor, or employee.

9.

AGREEMENT OR PAYMENT
9.a. Check the appropriate box describing
whether this Part B covers an agreement, a
payment, or both.

8.c. In answering Item 8.c, exclude expenditures
relating exclusively to matters protected by Section
8(c) of the National Labor Relations Act, as
amended (NLRA).

9.b. Enter the name and complete mailing
address of the individual with whom you made
a reportable agreement or to whom payments
were made. Enter the name and address of the
firm or organization in Item 9.d.
9.c. Give the position (or title) of each person
listed in Item 9.b. as follows:

NOTE: The definition set forth in Section 203(g) of the
LMRDA for the term "interfere with, restrain, or coerce"
excludes matters protected by Section 8(c) of the
NLRA. Therefore, expenditures related exclusively to
such matters protected by Section 8(c) are not required
to be reported in this question. (The text of Section 8(c)
of the NLRA is set forth below.)

• If the answer to Item 8.a. in Part A is
YES, indicate the position in the labor
organization of each person listed in
Item 9.b.
• If the answer to Item 8.b. in Part A is
YES, identify the position in the
reporting firm of each person listed in
Item 9b.

8.d. In answering Item 8.d, exclude the following:
(1) Information for use solely in conjunction with an
administrative or arbitral proceeding or a criminal or
civil judicial proceeding; and (2) Expenditures made
to any regular officer, supervisor, or employee as
compensation for service as a regular officer,
supervisor, or employee.

• If the answer to Item 8.c. or Item 8.d. in
Part A is YES, indicate the position in
the firm or labor organization of each
person listed in Item 9.b.
• If the answer to Item 8.e. or Item 8.f. in
Part A is YES, indicate the position of
each person in a firm or the
occupation of each person listed in
Item 9.b.

8.e.
In answering Item 8.e, exclude
agreements or arrangements covering services
related exclusively to the following: (1) giving you
advice; or (2) agreeing to represent you before any
court proceeding, administrative agency, or tribunal
of arbitration; or (3) engaging in collective
bargaining on your behalf with respect to wages,
hours, or other terms or conditions of employment
or negotiating an agreement or any question arising
thereunder.

9.d. Enter the full name and address of the
firm, group, or labor organization to whom
payments were made, with whom the
agreement or arrangement was made, or with
whom the person listed in Item 9.b. was
employed or affiliated

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10. DATE AND NATURE OF PROMISE,
AGREEMENT, OR ARRANGEMENT

.

SIGNATURES

13-14. SIGNATURES—The completed Form LM-10
which is filed with OLMS must be electronically signed
by both the president and treasurer, or corresponding
principal officers, of the reporting employer. A report
from a sole proprietor need only bear one signature
which you should enter in Item 13. Otherwise, this
report must bear two (2) signatures.

10.a. If you agreed or promised to make payments
or if you actually made payments during the
fiscal year pursuant to a promise, agreement,
or arrangement, indicate the date on which
either the promise was made or the
agreement or arrangement was entered into.
If the payments listed in Item 11 are unrelated
to an agreement or arrangement, enter NONE
in this section.

If the report is signed by an officer other than the
president and/or treasurer, so indicate in Items 13
and/or 14 by so indicate by entering the correct title in
the title field next to the signature. Then you must Save
and revalidate the form. Once the form has passed
validation, then you must click to sign the report

10.b. Indicate whether the promise, agreement, or
arrangement was oral, written, or both.
Attach or upload a copy of any written
agreement entered into during the fiscal year
covered in this report.

Enter the telephone number used by the signatories to
conduct official business. You do not have to report a
private, unlisted telephone number.

11. PAYMENT OR EXPENDITURE
11.a. Enter the date of each payment
referred to in Item 9.

SELECTED DEFINITIONS FROM THE LABORMANAGEMENT REPORTING AND DISCLOSURE
ACT OF 1959, AS AMENDED (LMRDA)
SEC. 3. For the purposes of titles I, II, III, IV, V except
section 505), and VI of this Act-

11.b. If the form of payment was cash, enter
the U.S. dollar amount of each payment
made during the fiscal year. If the form of
payment was property, provide the market
value in U.S. dollars of the property at the
time of the transfer.

(a) "Commerce" means trade, traffic, commerce,
transportation, transmission, or communication
among the several States or between any State
and any place outside thereof.
(b) "State" includes any State of the United States,
the District of Columbia, Puerto Rico, the Virgin
Islands, American Samoa, Guam, Wake Island,
the Canal Zone, and Outer Continental Shelf
lands defined in the Outer Continental Shelf
Lands Act (43 U.S.C. 1331-1343).

11.c. Indicate whether the payment was
either a remuneration, gift, or loan.
Specify the method of payment (for
example, cash, check, or securities, or
other property).
12. CIRCUMSTANCES OF ALL PAYMENTS—
Provide a full explanation identifying the purpose and
circumstances of the payments, promises, agreements,
or arrangements included in the report. Your
explanation must contain a detailed account of services
rendered or promised in exchange for promises or
payments you have already made or agreed to make.
Your explanation must fully outline the conditions and
terms of all listed agreements.

(c) "Industry affecting commerce" means any activity,
business, or industry in commerce or in which a
labor dispute would hinder or obstruct commerce
or the free flow of commerce and includes any
activity or industry "affecting commerce" within
the meaning of the Labor Management Relations
Act, 1947, as amended, or the Railway Labor
Act, as amended. (29 U.S.C. 402 (c))
(d) "Person" includes one or more individuals, labor
organizations, partnerships, associations,
corporations, legal representatives, mutual
companies, joint-stock companies, trusts,
unincorporated organizations, trustees, trustees
in cases under Title 11 of the United States
Code, or receivers.
(e) "Employer" means any employer or any group
or association of employers engaged in an
industry affecting commerce

In addition to the above, you must indicate whether the
payments or promises reported specifically benefited
the person or persons listed in Item 9.b, or the firm,
group, or labor organization named in Item 9.d. If you
made payments, promises, or agreements through a
person or persons not shown above, you must provide
the full name and address of such person or persons.
Your explanation must clearly indicate why you must
report the payment, promise, or agreement. Any
incomplete responses or unclear explanations will render
this report deficient

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(1) which is, with respect to employees engaged in
an industry affecting commerce, an employer
within the meaning of any law of the United
States relating to the employment of any
employees or

(2) although not certified, is a national or
international labor organization or a local
labor organization recognized or acting as
the representative of employees or an
employer or employers engaged in an
industry affecting commerce; or
(3) has chartered a local labor organization or
subsidiary body which is representing or
actively seeking to represent employees of
employers within the meaning of paragraph
(1) or (2) ; or
(4) has been chartered by a labor organization
representing or actively seeking to represent
employees within the meaning of paragraph
(1) or (2) as the local or subordinate body
through which such employees may enjoy
membership or become affiliated with such
labor organization; or
(5) is a conference, general committee, joint or
system board, or joint council, subordinate
to a national or international labor
organization, which includes a labor
organization engaged in an industry
affecting commerce within the meaning of
any of the preceding paragraphs of this
subsection, other than a State or local
central body.
(k) Not applicable.
(l) Not applicable.
(m) "Labor relations consultant" means any person who,
for compensation, advises or represents an
employer, employer organization, or labor
organization concerning employee organizing,
concerted activities, or collective bargaining
activities.
(n) "Officer" means any constitutional officer, any
person authorized to perform the functions of
president, vice president, secretary, treasurer, or
other executive functions of a labor organization,
and any member of its executive board or similar
governing body.
(o) Not applicable.
(p) Not applicable.
(q) "Officer, agent, shop steward, or other
representative," when used with respect to a labor
organization, includes elected officials and key
administrative personnel, whether elected or
appointed (such as business agents, heads of
departments or major units, and organizers who
exercise substantial independent authority), but
does not include salaried non-supervisory
professional staff, stenographic, and service
personnel.

(2) which may deal with any labor organization
concerning grievances, labor disputes, wages,
rates of pay, hours of employment, or conditions
of work, and includes any person acting directly
or indirectly as an employer or as an agent of an
employer in relation to an employee but does
not include the United States or any corporation
wholly owned by the Government of the United
States or any State or political subdivision
thereof.
(f) "Employee" means any individual employed by an
employer, and includes any individual whose
work has ceased as a consequence of, or in
connection with, any current labor dispute or
because of any unfair labor practice or because
of exclusion or expulsion from a labor
organization in any manner or for any reason
inconsistent with the requirements of this Act.
(g) "Labor dispute" includes any controversy
concerning terms, tenure, or conditions of
employment, or concerning the association or
representation of persons in negotiating, fixing,
maintaining, changing, or seeking to arrange
terms or conditions of employment, regardless of
whether the disputants stand in the proximate
relation of employer and employee.
(h) Not applicable.
(i) "Labor organization" means a labor organization
engaged in an industry affecting commerce and
includes any organization of any kind, any
agency, or employee representation committee,
group, association, or plan so engaged in which
employees participate and which exists for the
purpose, in whole or in part, of dealing with
employers concerning grievances, labor
disputes, wages, rates of pay, hours, or other
terms or conditions of employment, and any
conference, general committee, joint or system
board, or joint council so engaged which is
subordinate to a national or international labor
organization, other than a State or local central
body. (29 U.S.C. 402(i))
(j) A labor organization shall be deemed to be
engaged in an industry affecting commerce if it-(1) is the certified representative of
employees under the provisions of the
National Labor Relations Act, as
amended, or the Railway Labor Act, as
amended; or

6

NATIONAL LABOR RELATIONS ACT, AS
AMENDED
Section 8. "(c) The expressing of any views, argument,
or opinion or the dissemination thereof, whether in
written, printed, graphic, or visual form, shall not
constitute or be evidence of an unfair labor practice
under any of the provisions of this Act, if such
expression contains no threat of reprisal or force or
promise of benefit.”
RELATED PROVISIONS OF THE LABORMANAGEMENT REPORTING AND DISCLOSURE
ACT OF 1959, AS AMENDED (LMRDA)
Report of Employers
Sec. 203.
(a) Every employer who in any fiscal year made(1) any payment or loan, direct or indirect, of
money or other thing of value (including
reimbursed expenses), or any promise or
agreement therefore, to any labor
organization or officer, agent, shop steward,
or other representative of a labor
organization, or employee of any labor
organization, except
(a) payments or loans made by any national
or State bank, credit union, insurance
company, savings and loan association or
other credit institution and
(b) payments of the kind referred to in section
302 (c) of the Labor Management
Relations Act, 1947, as amended;
(2) any payment (including reimbursed expenses)
to any of his employees, or any group or
committee of such employees, for the purpose
of causing such employee or group or
committee of employees to persuade other
employees to exercise or not to exercise, or as
the manner of exercising, the right to organize
and bargain collectively through
representatives of their own choosing unless
such payments were contemporaneously or
previously disclosed to such other employees;
(3) any expenditure, during the fiscal year, where
an object thereof, directly or indirectly, is to
interfere with, restrain, or coerce employees in
the exercise of the right to organize and
bargain collectively through representatives of
their own choosing, or is to obtain information
concerning the activities of employees, or a
labor organization in connection with a labor
dispute involving such employer, except for use
solely in conjunction with an administrative or
arbitral proceeding or a criminal or civil judicial
proceeding;
(4) any agreement or arrangement with a labor
relations consultant or other independent

7

contractor or organization pursuant to which
such person undertakes activities where an
object thereof, directly or indirectly, is to
persuade employees to exercise or not to
exercise, or persuade employees as to the
manner of exercising, the right to organize and
bargain collectively through representatives of
their own choosing, or undertakes to supply
such employer with information concerning the
activities of employees or a labor organization
in connection with a labor dispute involving
such employer, except information for use
solely in conjunction with an administrative or
arbitral proceeding or a criminal or civil judicial
proceeding; or
(5) any payment (including reimbursed expenses)
pursuant to an agreement or arrangement
described in subdivision(4);
shall file with the Secretary a report, in a form
prescribed by him, signed by its president and
treasurer or corresponding principal officers showing
in detail the date and amount of each such payment,
loan, promise, agreement, or arrangement and the
name, address, and position, if any, in any firm or
labor organization of the person to whom it was
made and a full explanation of the circumstances of
all such payments, including the terms of any
agreement or understanding pursuant to which they
were made.
(b) Every person who pursuant to any agreement
or arrangement with an employer undertakes
activities where an object thereof is, directly or
indirectly(1) to persuade employees to exercise or not
to exercise, or persuade employees as to
the manner of exercising, the right to
organize and bargain collectively through
representatives of their own choosing; or
(2) to supply an employer with information
concerning the activities of employees or a
labor organization in connection with a
labor dispute involving such employer,
except information for use solely in
conjunction with an administrative or
arbitral proceeding or a criminal or civil
judicial proceeding;
shall file within thirty days after entering into
such agreement or arrangement a report with
the Secretary, signed by its president and
treasurer or corresponding principal officers,
containing the name under which such person
is engaged in doing business and the address
of its principal office, and a detailed statement
of the terms and conditions of such agreement
or arrangement. Every such person shall file
annually, with respect to each fiscal year
during which payments were made as a result
of such an agreement or arrangement, a report
with the Secretary, signed by its president and

treasurer or corresponding principal officers,
containing a statement (A) of its receipts of
any kind from employers on account of labor
relations advice or services, designating the
sources thereof, and (B) of its disbursements
of any kind, in connection with such services
and the purposes thereof. In each such case
such information shall be set forth in such
categories as the Secretary may prescribe.

SECTION 302(c) OF THE LABOR MANAGEMENT
RELATIONS ACT, 1947, AS AMENDED

(c) Nothing in this section shall be construed to
of arbitration or engaging or agreeing to
engage in collective bargaining on behalf of
such employer with respect to wages, hours,
or other terms or conditions of employment
or the negotiation of an agreement or any
question arising thereunder.
(d) Nothing contained in this section shall be
require any employer or other person to file a
report covering the services of such person
by reason of his giving or agreeing to give
advice to such employer or representing or
agreeing to represent such employer before
any court, administrative agency, or tribunal
construed to require an employer to file a
report under subsection (a) unless he has
made an expenditure, payment, loan,
agreement, or arrangement of the kind
described therein. Nothing contained in this
section shall be construed to require any
other person to file a report under subsection
(b) unless he was a party to an agreement or
(e) arrangement of the kind described therein.
(f) Nothing contained in this section shall be
construed to require any regular officer,
supervisor, or employee of an employer to file
a report in connection with services rendered
to such employer nor shall any employer be
required to file a report covering expenditures
made to any regular officer, supervisor, or
employee of an employer ascompensation for
service as a regular officer, supervisor, or
employee of such employer.
(g) Nothing contained in this section shall be construed
as an amendment to, or modification of the rights
protected by, section 8 (c) of the National Labor
Relations Act, as amended.
(h) The term "interfere with, restrain, or coerce" as
used in this section means interference, restraint,
and coercion which, if done with respect to the
exercise of rights guaranteed in section 7 of the
National Labor Relations Act, as amended, would,
under section 8(a) of such Act, constitute an unfair
labor practice.

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"(c) The provisions of this section shall not be applicable (1)
in respect to any money or other thing of value payable by
an employer to any of his employees whose established
duties include acting openly for such employer in matters of
labor relations or personnel administration or to any
representative of his employees, or to any officer or
employee of a labor organization, who is also an employee
or former employee of such employer, as compensation for,
or by reason of, his service as an employee of such
employer; (2) with respect to the payment or delivery of any
money or other thing of value in satisfaction of a judgment
of any court or a decision or award of an arbitrator or
impartial chairman or in compromise, adjustment,
settlement, or release of any claim, complaint, grievance, or
dispute in the absence of fraud or duress; (3) with respect to
the sale or purchase of an article or commodity at the
prevailing market price in the regular course of business;
(4) with respect to money deducted from the wages of
employees in payment of membership dues in a labor
organization: Provided, That the employer has received
from each employee, on whose account such deductions
are made, a written assignment which shall not be
irrevocable for a period of more than one year, or beyond
the termination date of the applicable collective agreement,
which-ever occurs sooner; (5) with respect to money or
other thing of value paid to a trust fund established by
such representative, for the sole and exclusive benefit of
the employees of such employer, and their families and
dependents (or of such employees, families, and
dependents jointly with the employees of other employers
making similar payments, and their families and
dependents) Provided, That (A) such payments are held
in trust for the purpose of paying, either from principal or
income or both, for the benefit of employees, their families
and dependents, for medical or hospital care, pensions on
retirement or death of employees, compensation for
injuries or illness resulting from occupational activity or
insurance to provide any of the foregoing, or
unemployment benefits or life insurance, disability and
sickness insurance, or accident insurance; (B) the detailed
basis on which such payments are to be made is specified
in a written agreement with the employer, and employees
and employers are equally represented in the
administration of such fund together with such neutral
persons as the representatives of the employers and the
representatives of employees may agree upon and in the
event of the employer and employee groups deadlock on
the administration of such fund and there are no neutral
persons empowered to break such dead- lock, such
agreement provides that the two groups shall agree on an
impartial umpire to decide such dispute, or in event of their
failure to agree within a reasonable length of time, an

impartial umpire to decide such dispute shall, on petition
of either group, be appointed by the district court of the
United States for the district where the trust fund has its
principal office, and shall also contain provisions for an
annual audit of the trust fund, a statement of the results of
which shall be available for inspection by interested
persons at the principal office of the trust fund and at such
other places as may be designated in such written
agreement; and (C) such payments as are intended to be
used for the purpose of providing pensions or annuities
for employees are made to a separate trust which
provides that the funds held therein cannot be used for
any purpose other than paying such pensions or
annuities; or (6) with respect to money or other thing of
value paid by any employer to a trust fund established by
such a representative for the purpose of pooled vacation,
holiday, severance or similar benefits, or defraying costs
of apprenticeship or other training programs: Provided,
That the requirements of clause (B) of the proviso to
clause (5) of this subsection shall apply to such trust
funds; (7) with respect to money or other thing of value
paid by any employer to a pooled or individual trust fund
established by such representative for the purpose of (A)
scholarships for the benefit of employees, their families,
and dependents for study at educational institutions, or
(B) child care centers for preschool and school age
dependents of employees: Provided, That no labor
organization or employer shall be required to bargain on
the establishment of any such trust fund, and refusal to do
so shall not constitute an unfair labor practice: Provided
further, That the requirements of clause (B) of the proviso
to clause (5) of this subsection shall apply to such trust
funds; (8) with respect to money or any other thing of
value paid by any employer to a trust fund established by
such representative for the purpose of defraying the
costs of legal services for employees, their families, and
dependents for counsel or plan of their choice: Provided,
That the requirements of clause (B) of the proviso to
clause (5) of this subsection shall apply to such trust
funds: Provided further, That no such legal services shall
be furnished: (A) to initiate any proceeding directed (i)
against any such employer or its officers or agents except
in workman's compensation cases, or (ii) against such
labor organization, or its parent or subordinate bodies, or
their officers or agents, or (iii) against any other employer
or labor organization, or their officers or agents, in any
matter arising under the National Labor Relations Act, as
amended, or this Act; and (B) in any proceeding where a
labor organization would be prohibited from defraying the
costs of legal services by the provisions of the LaborManagement Reporting and Disclosure Act of 1959; or (9)
with respect to money or other things of value paid by an
employer to a plant, area or industry-wide labor
management committee established for one or more of the
purposes set forth in section 5(b) of the Labor Management
Cooperation Act of 1978."

If You Need Assistance
The Office of Labor-Management Standards has field
offices located in the following cities to assist you if you
have any questions concerning LMRDA and CSRA
reporting requirements.
Atlanta-Nashville
Boston-Buffalo
Chicago
Cincinnati-Cleveland
Dallas-New Orleans
Denver-St. Louis
Detroit-Milwaukee
Los Angeles
Philadelphia-Pittsburgh
New York
San Francisco-Seattle
Washington

Copies of labor organization annual financial reports,
employer reports, and labor relations consultant reports
filed for the year 2000 and after can be viewed and
printed at http://www.unionreports.gov. Copies of reports
for the year 1999 and earlier can be ordered through the
website.
Code of Federal Regulations (CFR) documents, is also
available on the Internet at: http://www.olms.dol.gov
Additionally, you can call the OLMS national office at
(202) 693-0123 or email [email protected].

Revised January 2021 (Technical Revisions 03/2021)

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