2 U.S.C. § 1604 : US Code - Section 1604: Reports by registered lobbyists

Search 2 U.S.C. § 1604 : US Code - Section 1604: Reports by registered lobbyists

(a) Semiannual report
No later than 45 days after the end of the semiannual period
beginning on the first day of each January and the first day of
July of each year in which a registrant is registered under section
1603 of this title, each registrant shall file a report with the
Secretary of the Senate and the Clerk of the House of
Representatives on its lobbying activities during such semiannual
period. A separate report shall be filed for each client of the
registrant.
(b) Contents of report
Each semiannual report filed under subsection (a) of this section
shall contain - 
(1) the name of the registrant, the name of the client, and any
changes or updates to the information provided in the initial
registration;
(2) for each general issue area in which the registrant engaged
in lobbying activities on behalf of the client during the
semiannual filing period - 
(A) a list of the specific issues upon which a lobbyist
employed by the registrant engaged in lobbying activities,
including, to the maximum extent practicable, a list of bill
numbers and references to specific executive branch actions;
(B) a statement of the Houses of Congress and the Federal
agencies contacted by lobbyists employed by the registrant on
behalf of the client;
(C) a list of the employees of the registrant who acted as
lobbyists on behalf of the client; and
(D) a description of the interest, if any, of any foreign
entity identified under section 1603(b)(4) of this title in the
specific issues listed under subparagraph (A);
(3) in the case of a lobbying firm, a good faith estimate of
the total amount of all income from the client (including any
payments to the registrant by any other person for lobbying
activities on behalf of the client) during the semiannual period,
other than income for matters that are unrelated to lobbying
activities; and
(4) in the case of a registrant engaged in lobbying activities
on its own behalf, a good faith estimate of the total expenses
that the registrant and its employees incurred in connection with
lobbying activities during the semiannual filing period.
(c) Estimates of income or expenses
For purposes of this section, estimates of income or expenses
shall be made as follows:
(1) Estimates of amounts in excess of $10,000 shall be rounded
to the nearest $20,000.
(2) In the event income or expenses do not exceed $10,000, the
registrant shall include a statement that income or expenses
totaled less than $10,000 for the reporting period.