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, 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

III. WHAT MUST BE REPORTED

I. WHY FILE

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.

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.

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.

However, if the answer to any of these questions is

YES, taking into account the applicable exclusions,

II. WHO MUST FILE

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.

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 LM-10. 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 identified personnel on
particular matters referred to in the second paragraph
of the instructions for Item 8.a.

NOTE: Selected definitions from the LMRDA follow
these instructions.

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),

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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.

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.

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.
VII. PUBLIC DISCLOSURE

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

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.

IV. WHO MUST SIGN THE REPORT
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.

VIII. OFFICER RESPONSIBILITIES AND
PENALTIES

V. WHEN TO FILE

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.

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.”

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.

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.

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.
TEMPORARY HARDSHIP EXEMPTION:
If an employer 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 and
submit Form LM-10 in paper format by the required

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

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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.

8.a. In answering Item 8.a, exclude the following:

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
OLMS has received employer reports.

(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.

(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

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.
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.

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

organization; for example, traditional Christmas gifts.
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.

• 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,

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).

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.

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.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.d. In answering Item 8.d, exclude the following:

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.

(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.

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

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.

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 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.

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.

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.

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.

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.

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).

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

PAYMENT OR EXPENDITURE

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

4

(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)).

payments you have already made or agreed to make.
Your explanation must fully outline the conditions and
terms of all listed agreements.
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.

(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.

SIGNATURES

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

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.

(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

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.

(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.

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.

(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.

Enter the telephone number used by the signatories to
conduct official business. You do not have to report a
private, unlisted telephone number.
SELECTED DEFINITIONS FROM THE LABORMANAGEMENT REPORTING AND DISCLOSURE ACT
OF 1959, AS AMENDED (LMRDA)

(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.

SEC. 3. For the purposes of titles I, II, III, IV, V except
section 505), and VI of this Act(a) "Commerce" means trade, traffic, commerce,
transportation, transmission, or communication
among the several States or between any State and
any place outside thereof.

(h) Not applicable.

(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).

(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

5

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)).

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.

(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

NATIONAL LABOR RELATIONS ACT, AS
AMENDED

(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

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.”

(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

RELATED PROVISIONS OF THE LABORMANAGEMENT REPORTING AND DISCLOSURE
ACT OF 1959, AS AMENDED (LMRDA)

(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

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

(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.

(a) payments or loans made by any national
or State bank, credit union, insurance
company, savings and loan association or
other credit institution and

(k) Not applicable.
(l) Not applicable.

(b) payments of the kind referred to in section
302 (c) of the Labor Management
Relations Act, 1947, as amended;

(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

(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

6

unless such payments were
contemporaneously or previously disclosed to
such other employees;

(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;

(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;

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.

(4) any agreement or arrangement with a labor
relations consultant or other independent
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

(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 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.

(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.

(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 arrangement of the
kind described therein.

(b) Every person who pursuant to any agreement or
arrangement with an employer undertakes
activities where an object thereof is, directly or
indirectly-

(e) 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

(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

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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.

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 deadlock, 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

(f) 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.
(g) 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.
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

8

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.
Information about OLMS, including key personnel and
telephone numbers, compliance assistance materials,
the text of the LMRDA, and related Federal Register and
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 01/2022
(Technical Revisions 03/2022)

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