Labor Organization and Auxiliary Reports

Paperwork Reduction Act Statement
Public reporting burden for this collection of information is estimated to average 40 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 Regulations, 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
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 LM- 10,
for employers to satisfy this reporting requirement.
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 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.
NOTE: Selected definitions from the LMRDA follow these
instructions.
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.
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.
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.
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: The text of NLRA Section 8(c) is set forth following
these instructions.
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.
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.
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 e-mail 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 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
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 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. Reports may be viewed and downloaded from
the website at www.persuader-reports.gov. For
assistance, please email [email protected] or call

(202) 693-0123.
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.
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.”
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, and applicable
resolutions.
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) 693-0123.
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 OLMS has
received employer reports.

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.
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.
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. 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.

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:
(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.
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.
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).
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.)

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

8.d. In answering Item 8.d, 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.)

(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.

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

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

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
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.
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
12.a. 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, including fully identifying
the subject group of employees (i.e., the particular unit or
division in which those employees work).
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.
12. b. If you are completing Part B because you checked
YES to any item in Items 8.b. through 8.f., did the
payments or agreements concern employees performing
work pursuant to a Federal contract or subcontract?
Select the appropriate YES or NO box below the
question; if you checked YES to just Item 8.a., then the
N/A box will automatically be checked. Do not leave all
three boxes blank. If the answer to the question is YES,
you must indicate your Unique Entity Identifier. If you do
not have a Unique Entity Identifier, state on the form that
you do not have one. Enter the Federal contracting
agency or agencies that are a party to the Federal
contract(s). If providing the name of a contracting agency
would reveal classified information, the filer should omit
the name of the agency. For a definition of Federal
“contract,” “contracting agency,” “contractor,” “government
contract,” “modification of a contract,” “prime contractor,”
“subcontract,” and “subcontractor,” please see the
Executive Order 13496 (Notification of Employee Rights
Under Federal Labor Laws) implementing regulations at
29 CFR § 471.1 (excerpts below). Any incomplete

responses or unclear explanations will render this report
deficient.
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.
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.
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.
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)
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.
(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).
(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
(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.
(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
(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.
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) (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
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.
(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 arrangement
of the kind described therein.
(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
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.
(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, 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 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."
OLMS has adopted the following definitions from
Executive Order 13496 Implementing Regulations at
29 CFR § 471.1
Contract means, unless otherwise indicated, any
Government contract or subcontract.
Contracting agency means any department, agency,
establishment, or instrumentality in the executive branch
of the Government, including any wholly owned
Government corporation, that enters into contracts.
Contractor means, unless otherwise indicated, a prime
contractor or subcontractor.
Government contract means any agreement or
modification thereof between any contracting agency and
any person for the purchase, sale, or use of personal
property or non-personal services. The term “personal
property,” as used in this section, includes supplies, and
contracts for the use of real property (such as lease
arrangements), unless the contract for the use of real
property itself constitutes real property (such as
easements). The term “non-personal services” as used in
this section includes, but is not limited to, the following
services: utilities, construction, transportation, research,
insurance, and fund depository. The term Government
contract does not include:
(1) Agreements in which the parties stand in the
relationship of employer and employee; and
(2) Federal financial assistance, as defined in 29 CFR
31.2.

Modification of a Contract means any alteration in the
terms and conditions of that contract, including
amendments, renegotiations, and renewals.
Prime Contractor means any person holding a contract
with a contracting agency, and, for the purposes of
subparts B and C of [29 C.F.R. part 471], includes any
person who has held a contract subject to the Executive
Order and [29 C.F.R. part 471].
Subcontract means any agreement or arrangement
between a contractor and any person (in which the parties
do not stand in the relationship of an employer and an
employee):
(1) For the purchase, sale or use of personal property or
non-personal services that, in whole or in part, is
necessary to the performance of any one or more
contracts; or
(2) Under which any portion of the contractor's obligation
under any one or more contracts is performed, undertaken
or assumed.
Subcontractor means any person holding a subcontract
and, for the purposes of subparts B and C of [29 C.F.R.
part 471], any person who has held a subcontract subject
to the Executive Order and [29 C.F.R. part 471].
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, D.C.
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.
Code of Federal Regulations (CFR) documents are also
available on the Internet at: http://www.dol.gov/olms.
Additionally, you can call the OLMS national office at
(202) 693-0123 or email [email protected].
OMB Control Number 1245-0003
Expiration Date: 08-31-2026
Revised August 2023
Technical Revision November 2023; June 2024