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Lobbying Disclosure Act Guidance Reverses Course!

Client Alert | 1 min read | 07.16.08

The Secretary of the Senate and Clerk of the House overhauled Section 7 of The Lobbying Disclosure Act Guidance regarding required contribution disclosures (due July 30). Several examples in the most recent Guidance represent a complete reversal from those posted in the May 29, 2008 iteration.

For example, the prior Guidance stated that the mere recognition of a covered official as an "honorary co-host" was sufficient to trigger reporting requirements. Example 7 now provides the opposite.

The prior Guidance also suggested that one must disclose mere payment for a ticket to a luncheon at which a covered official is honored. Example 9 now states that buying a ticket or table to another entity's dinner event is not in itself a reportable circumstance.

In addition, the prior Guidance stated that lobbying registrants must disclose their financial sponsorship of an event when a covered official is merely a speaker or disclosed invitee. Examples 6 and 8 of the Guidance now state that unless the covered official receives a special award, honor, or recognition in connection with such an event, the cost of the event need not be disclosed.

Other minor amendments include a clarification that events must be disclosed where a covered official is bestowed an award, even if the primary purpose of the event is other than to honor the official (e.g., to raise money for the sponsoring organization).

For a copy of the new Guidance, click here:
http://lobbyingdisclosure.house.gov/amended_lda_guide.html

Insights

Client Alert | 3 min read | 07.13.26

Amici Rally Behind Liberty Global, Urging Tenth Circuit to Rein in Economic Substance Doctrine

Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below....