Labor Organization and Auxiliary Reports

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, Division of Interpretations and 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
NOTE: Selected definitions from the LMRDA follow
these 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 LM10, for employers to satisfy this reporting requirement.

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.

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.

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.

II. WHO MUST FILE
Any employer, as defined by the LMRDA, who has
engaged in certain financial transactions or
arrangements, of the type described in Section 203(a) of
the Act, with any labor organization, union official,
employee or labor relations consultant, or who has
made expenditures for certain objects relating to
activities of employees or a union, must file a Form LM10. An employer required to file must complete only one
Form LM-10 each fiscal year that covers all instances of
reportable activity even if activity occurs at multiple
locations.

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

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

Also, in the Internet Public Disclosure Room at
http://www.unionreports.gov, you may view and print
copies of employer reports, beginning with the year
2000. You may also purchase copies of employer
reports from the Internet Public Disclosure Room for 15
cents per page. Requests for 30 or fewer pages are
provided free of charge.

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.

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.

NOTE: The text of NLRA Section 8(c) is set forth
following these instructions.
IV. WHO MUST SIGN THE REPORT
Both the president and the treasurer, or the
corresponding principal officers, of the reporting
employer must sign the completed Form LM-10. A
report from a sole proprietor need only bear one
signature.

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.”

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 file Form
LM-10 within 90 days after the end of the employer’s
fiscal year.

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.

VI. WHERE TO FILE
The completed Form LM-10 and any additional
pages must be mailed to the following address:
U.S. Department of Labor
Office of Labor-Management Standards
200 Constitution Avenue, NW, Room N-5616
Washington, DC 20210

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

VII. PUBLIC DISCLOSURE
Pursuant to the LMRDA, the U.S. Department of Labor is
required to make all submitted reports available for
public inspection. You may examine the Form LM-10
reports at, and purchase copies from, the OLMS Public
Disclosure Room at the address listed in Section VI, or at
the OLMS field office in whose jurisdiction the reporting
organization is located. At the end of these
instructions is a list of OLMS field offices.

Information Entry. Entries on the report should be
typed or clearly printed in black ink. Do not use a pencil
or any other color ink.
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.

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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.

Additional Pages. If you need additional space to
complete an Item, include the additional information on a
separate letter-size (8.5 x 11) page(s), indicating the
number of the item to which the information applies.
Print clearly at the top of each attached page the
following information: (1) full name of the reporting
employer, (2) its 5-digit file number as reported in Item 1,
if available; and (3) the ending date of the reporting
period as reported in Item 2. All attachments must be
labeled sequentially 1 of
, 2 of , etc.

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—Enter the five-digit file number
assigned by OLMS for the reporting employer.
Employers who filed a From LM-10 prior to October
2003 received four-digit file numbers. OLMS has now
expanded file numbers to five digits. Place a zero in front
of your old four-digit file number to meet the new format
requirement. For example, if your old file number was
1234, enter 01234 in Item 1 of this year’s report. If you
have never previously filed Form LM-10, leave Item 1
blank.

8.a. In answering Item 8.a, exclude the following:
(1) Payments of the kind referred to in Section
302(c) of the Labor Management Relations Act,
1947, as amended (LMRA); and (2) Payments or
loans made in the regular course of business as a
national or state bank, credit union, insurance
company, savings and loan association, or other
credit institution. (The text of Section 302(c) of the
LMRA is set forth below.)

2. FISCAL YEAR—Enter the beginning and ending
dates of the fiscal year covered in this report. The
report must not cover more than a 12-month period.
For example, if the reporting employer’s 12-month
fiscal year begins on January 1 and ends on December
31, do not enter a date beyond the 12-month period,
such as January 1 to January 1; this is an invalid date
entry.

None of the following require a YES answer:
(a) payments made in the regular course of
business to a class of persons determined without
regard to whether they are, or are identified with,
labor organizations and whose relationship to labor
organizations is not ordinarily known to or readily
ascertainable by the payer, for example, interest on
bonds and dividends on stock issued by the
reporting employer; (b) loans made to employees
under circumstances and terms unrelated to the
employees' status in a labor organization; (c)
payments made to any regular employee as wages
or other compensation for service as a regular
employee of the employer, or by reason of his
service as an employee of such employer, for
periods during regular working hours in which such
employee engages in activities other than
productive work, if the payments for such periods of
time are: (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

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

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PART B (ITEMS 9 – 12)

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.

You must submit 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.

8.b. In answering Item 8.b, exclude expenditures
made to any regular officer, supervisor, or
employee as compensation for services as a
regular officer, supervisor, or employee.

9.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.

8.c. In answering Item 8.c, exclude expenditures
relating exclusively to matters protected by Section
8(c) of the National Labor Relations Act, as
amended (NLRA).

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

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.)

x

x

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.

8.d. In answering Item 8.d, exclude the following:
(1) Information for use solely in conjunction with an
administrative or arbitral proceeding or a criminal or
civil judicial proceeding; and (2) Expenditures made
to any regular officer, supervisor, or employee as
compensation for service as a regular officer,
supervisor, or employee.
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.

x

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.

x

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

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.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.

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.

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(2) inserting the appropriate officer title(s). You must
have original signatures on the Form LM-10 filed with
OLMS; stamped or mechanical signatures are
unacceptable.

10.b. Indicate whether the promise,
agreement, or arrangement was oral, written,
or both. Attach a copy of any written
agreement entered into during the fiscal year
covered in this report.

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

11. PAYMENT OR EXPENDITURE

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-

11.a. Enter the date of each payment
referred to in Item 9.
11.b. If the form of payment was cash, enter
theU.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.

(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.
(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

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—
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.
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. If you need additional space to
complete Item 12, see Section X (Completing Form LM10).
SIGNATURES
13-14. SIGNATURES—The completed Form LM-10
which is filed with OLMS must be 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 (1) crossing out the pre-printed officer title(s) and

5

(g)

(h)
(i)

(j)

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.
"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.
Not applicable.
"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.
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) payments of the kind referred to in section

6

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
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.
(d) Nothing contained in this section shall be
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

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(e) arrangement of the kind described therein.
(f) Nothing contained in this section shall be
construed to require any regular officer,
supervisor, or employee of an employer to file
a report in connection with services rendered
to such employer nor shall any employer be
required to file a report covering expenditures
made to any regular officer, supervisor, or
employee of an employer as
compensation for service as a regular officer,
supervisor, or employee of such employer.
(g) Nothing contained in this section shall be construed
as an amendment to, or modification of the rights
protected by, section 8 (c) of the National Labor
Relations Act, as amended.
(h) The term "interfere with, restrain, or coerce" as
used in this section means interference, restraint,
and coercion which, if done with respect to the
exercise of rights guaranteed in section 7 of the
National Labor Relations Act, as amended, would,
under section 8(a) of such Act, constitute an unfair
labor practice.

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 pro-viding 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

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

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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."

Copies of labor organization annual financial reports,
employer reports, and labor relations consultant reports
filed for the year 2000 and after can be viewed and
printed at http://www.unionreports.gov. Copies of reports
for the year 1999 and earlier can be ordered through the
website.
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 OLMS-Public@dol.gov.

(Technical Revisions 3/2015)

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, GA
Birmingham, AL
Boston, MA
Buffalo, NY
Chicago, IL
Cincinnati, OH
Cleveland, OH
Dallas, TX
Denver, CO
Detroit, MI
Fort Lauderdale, FL
Honolulu, HI
Kansas City, MO
Los Angeles, CA
Milwaukee, WI
Minneapolis, MN
Nashville, TN
New Orleans, LA
New York, NY
Philadelphia, PA
Phoenix, AZ
Pittsburgh, PA
St. Louis, MO
San Francisco, CA
Seattle, WA
Tampa, FL
Washington, DC

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