lm-10_instructions_2021_edits

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, 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
III. WHAT MUST BE REPORTED

GENERAL INSTRUCTIONS

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.

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.

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.

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.
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.

6SHFLDO5HSRUWV. 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 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

NOTE: Selected definitions from the LMRDA follow these
instructions.

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reporting requirements. Therefore, you must report
activities of the type set forth in Item 8, since the LMRDA
requiressuch 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.

and submit Form LM-10 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 by email at [email protected], or by
phone at (202) 693-0123.
NOTE: If either the paper filing or the electronic filing is
not received in the time frame specified above, the
report will be considered delinquent.

NOTE: The text of NLRA Section 8(c) is set forth
following these instructions.

VII. PUBLIC DISCLOSURE

IV. WHO MUST SIGN THE REPORT

Pursuant to the LMRDA, the U.S. Department of Labor
is required to make all submitted reports available for
public inspection. Reports may be viewed and
downloaded from the website at www.unionreports.gov.
For assistance please, email [email protected] or
call (202) 693-0123.

The completed Form LM-10 must be signed by both the
president and the treasurer, or the corresponding
principal officers, of the reporting employer. A report
from a sole proprietor need only bear one signature.
V. WHEN TO FILE

VIII. OFFICER RESPONSIBILITIES AND PENALTIES

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.

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.

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.”

NOTE: Upon registering with OLMS, the signatories and
preparers must enter email addresses they use to
conduct business, in order to file the form via the OLMS
Electronic Forms System. While the email addresses
will not appear on the report, OLMS may use the email
address of the signatories and any preparers to contact
the employer concerning LMRDA compliance.
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
email to [email protected] or call (202) 693-0123.

IX. RECORDKEEPING
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.

TEMPORARY HARDSHIP EXEMPTION:
If a labor organization experiences unanticipated
technical difficulties that prevent the timely preparation
and submission of an electronic filing, the organization
may assert a temporary hardship exemption to prepare

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6. RECORDS ARE AVAILABLE—Select the
appropriate box(es) where the records necessary to
verify this report are available for examination.

X. COMPLETING FORM LM-10
Read the instructions carefully before completing Form
LM-10.

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.

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.

8. TYPE 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.

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) 693-0123.
NOTE: If you have previously filed a Form LM-10 and
seek to search for a 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:
(a) 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.

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.)

9.c. Give the position (or title) of each person
listed in Item 9.b. as follows:

• 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.

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.b. in Part A is YES,
identify the position in the reporting firm of
each person listed in Item 9b.

• 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.

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.

• 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.

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.

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.

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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 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.
11. PAYMENT OR EXPENDITURE

NOTE: Upon registering with OLMS, the signatories
and preparers must enter email addresses they use to
conduct business, in order to file the form via the
OLMS Electronic Forms System. While the email
addresses will not appear on the report, OLMS may
use the email address of the signatories and any
preparers to contact the employer concerning LMRDA
compliance.

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

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

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).

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-

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.

(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).

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.

(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)).

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(j) A labor organization shall be deemed to be engaged in
an industry affecting commerce if it--

(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.

(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
(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.

(e) "Employer" means any employer or any group or
association of employers engaged in an industry
affecting commerce
(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) 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.

(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.

(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)).

(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.

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NATIONAL LABOR RELATIONS ACT, AS
AMENDED

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

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

(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;

7

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) 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, whichever
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

(c) Nothing in this section shall be construed to
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 of abritration
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 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 as compensation 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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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 Labor-Management
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 XX/2021

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