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‘‘(A) any lobbying contact, or
‘‘(B) any activity in support of a lobbying
contact.
‘‘(2) SUPPORT
ACTIVITIES.—For purposes of
paragraph (1)(B), the following shall be treated as in
support of a lobbying contact:
‘‘(A) Any preparation or planning activity
relating to a lobbying contact (including, in the
case of a lobbyist, the formulation, review, and
management of the lobbying contacts on behalf of
a client).
‘‘(B) Any research or other background
work relating to a lobbying contact.
‘‘(C) Any activity coordinating the lobbying
activity of 2 or more persons.
‘‘(3) MEALS, ENTERTAINMENT, OR
TRAVEL.—
Any amount paid or incurred in connection with the
providing of meals, entertainment, or travel to a cov-
ered legislative or executive branch official (or to an
individual accompanying such official) shall be treat-
ed as paid or incurred for a lobbying activity without
regard to whether it is in support of a lobbying con-
tact.
‘‘(c) LOBBYING CONTACT.—For purposes of this sec-
tion—
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‘‘(1) IN GENERAL.—The term ‘lobbying contact’
means—
‘‘(A) in the case of a lobbyist, any oral or
written communication with a covered legislative
or executive branch official, and
‘‘(B) in the case of any other person, any
oral or written communication with a covered
legislative or executive branch official in connec-
tion with an attempt to influence governmental
actions described in paragraph (2).
‘‘(2) GOVERNMENTAL ACTIONS AFFECTED.—The
following governmental actions are described in this
paragraph:
‘‘(A) The formulation, modification, adop-
tion, or repeal of legislation (including legisla-
tive proposals).
‘‘(B) The formulation, modification, adop-
tion, or repeal of a Federal rule, regulation,
Executive order, or any other program, policy,
or position of the United States.
‘‘(C) The administration or execution of a
Federal program or policy (including the nego-
tiation, award, or administration of a Federal
contract, grant, loan, permit, or license).
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‘‘(3) EXCEPTIONS.—The term ‘lobbying contact’
shall not include any contact—
‘‘(A) required by subpoena, civil investiga-
tive demand, or otherwise compelled by statute,
regulation, or other action of Congress, a State
or local legislative body, or a Federal agency,
‘‘(B) made in response to a notice in the
Federal Register, Commerce Business Daily, or
other similar publication soliciting communica-
tions from the public and directed to the agency
official specifically designated in the notice to re-
ceive such communications,
‘‘(C) made to Federal agency officials with
regard to judicial proceedings, criminal or civil
law enforcement inquiries, investigations or pro-
ceedings, or filings required by statute or regula-
tion,
‘‘(D) made in compliance with written
agency procedures regarding an adjudication
conducted by the agency under section 554 of
title 5, United States Code, or any substantially
similar provision, or
‘‘(E) made on behalf of an individual with
regard to such individual’s benefits, employment,
other personal matters involving only that indi-
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vidual, or disclosures by that individual pursu-
ant to applicable whistleblower statutes,
‘‘(F) in the case of any governmental action
described in paragraph (2) (B) or (C), which
consists of written comments filed in a public
docket or other communications made on the
record in a public proceeding, or
‘‘(G) in the case of any governmental action
described in paragraph (2)(C), which consists of
communications which are made to officials serv-
ing in the agency responsible for taking such ac-
tion who serve in the Senior Executive Service or
who are members of the uniformed services whose
pay grade is lower than 0–9 under section 201
of title 37, United States Code.
‘‘(d) SPECIAL RULE FOR EXEMPT ORGANIZATIONS.—
‘‘(1) TREATMENT OF DUES, ETC.—Subsection (a)
shall apply to dues, assessments, or other similar
amounts paid by any person to an organization ex-
empt from taxation under this chapter (other than an
organization described in section 170(c)) to the extent
such dues, assessments, or amounts are attributable to
amounts paid or incurred by the organization which
are described in subsection (a).
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‘‘(2) SPECIAL
RULE
FOR
CHARITIES.—In the
case of an organization described in section 170(c)
(other 
than 
paragraph 
(1) 
thereof 
or 
section
170(b)(1)(A)(i)), subsection (a) shall apply to any
dues, assessments, contributions, or other similar
amounts which are paid to the organization and
which are otherwise deductible under this chapter to
the extent that any such amount—
‘‘(A) is attributable to amounts paid or in-
curred by the organization which are described
in subsection (a),
‘‘(B) is in connection with lobbying activi-
ties of direct financial interest to the payor’s (or
a related person’s) trade or business, and
‘‘(C) when added to all other payments
made by the payor (and any related person) to
the organization during the calendar year in
which the taxable year begins, exceeds $2,000.
‘‘(3) ALLOCATION RULES.—For purposes of this
subsection—
‘‘(A) dues or other similar amounts paid
during any calendar year shall, except as pro-
vided by the Secretary, only be attributable to
amounts not deductible under subsection (a)
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‘‘(3) COVERED EXECUTIVE BRANCH OFFICIAL.—
The term ‘covered executive branch official’ means—
‘‘(A) the President,
‘‘(B) the Vice President,
‘‘(C) any officer or employee of the Execu-
tive Office of the President, other than a clerical
or secretarial employee,
‘‘(D) any officer or employee serving in an
Executive level I, II, III, IV, or V position, as
designated in statute or Executive order,
‘‘(E) any officer or employee serving in a
Senior Executive Service position as defined
under section 3232(a)(2) of title 5, United States
Code,
‘‘(F) any member of the uniformed services
whose pay grade is at or in excess of O–7 under
section 201 of title 37, United States Code, and
‘‘(G) any officer or employee serving in a
position of confidential or policy-determining
character under schedule C of the excepted service
pursuant to section 7511 of title 5, United States
Code.
‘‘(4) COVERED
LEGISLATIVE
BRANCH
OFFI-
CIAL.—The term ‘covered legislative branch official’
means—
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‘‘(A) a Member of Congress,
‘‘(B) an elected officer of Congress,
‘‘(C) any employee of a Member of the
House of Representatives, of a committee of the
House of Representatives, or on the leadership
staff of the House of Representatives,
‘‘(D) any employee of a Senator, of a Sen-
ate committee, or on the leadership staff of the
Senate, and
‘‘(E) any employee of a joint committee of
the Congress.
Such term includes any member, officer, or employee
of a State or local legislative body.
‘‘(5) LOBBYIST.—The term ‘lobbyist’ means any
person who is employed or retained by another person
to perform services which include any attempt to in-
fluence a governmental action described in subsection
(c)(2). Such term does not include a person whose lob-
bying activities are only incidental to, and are not a
significant part of, the services the person performs
for such other person. For purposes of the preceding
sentence, lobbying activities shall not include activi-
ties described in subsection (c)(3).
‘‘(6) LEGISLATION.—The term ‘legislation’ has
the meaning given such term by section 4911(e)(2).
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‘‘(7) COORDINATION WITH SECTION 4911.—No tax
shall be imposed under section 4911 on any amount
with respect to which a deduction is not allowed by
reason of subsection (d).
‘‘(f) CROSS REFERENCE.—
‘‘For disallowance of deductions for grassroots lob-
bying expenditures, see section 162(e)(2).’’
(2) CONFORMING AMENDMENTS.—
(A) Section 162(e) (relating to appearances,
etc., with respect to legislation) is amended to
read as follows:
‘‘(e) DENIAL OF DEDUCTION FOR CERTAIN POLITICAL
EXPENDITURES.—
‘‘(1) IN
GENERAL.—No deduction shall be al-
lowed under this chapter for any amount paid or in-
curred—
‘‘(A) for participation in, or intervention
in, any political campaign on behalf of (or in
opposition to) any candidate for public office, or
‘‘(B) in connection with any attempt to in-
fluence the general public, or segments thereof,
with respect to legislative matters, elections, or
referendums.
‘‘(2) APPLICATION TO DUES.—
‘‘(A) IN GENERAL.—No deduction shall be
allowed under this chapter for the portion of
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dues or other similar amounts paid by the tax-
payer to an organization which is allocable to
the expenditures described in paragraph (1).
‘‘(B) ALLOCATION.—For purposes of sub-
paragraph (A), expenditures described in para-
graph (1) shall be treated as paid first out of
dues or other similar amounts.
‘‘(3) CROSS REFERENCE.—
‘‘For disallowance of deductions for lobbying ex-
penditures, see section 280I.’’
(B) The table of sections for part IX of sub-
chapter B of chapter 1 is amended by adding at
the end the following new item:
‘‘Sec. 280I. Lobbying expenditures.’’
(3) EFFECTIVE DATE.—The amendments made
by this subsection shall apply to amounts paid or in-
curred after December 31, 1993.
(b) REPORTING REQUIREMENTS RELATING TO LOBBY-
ING EXPENDITURES.—
(1) IN GENERAL.—Subpart B of part III of sub-
chapter A of chapter 61 (relating to information con-
cerning transactions with other persons) is amended
by adding at the end the following new section:
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‘‘SEC. 6050O. RETURNS RELATING TO LOBBYING EXPENDI-
TURES OF CERTAIN ORGANIZATIONS.
‘‘(a) REQUIREMENT OF REPORTING.—Each organiza-
tion described in section 280I(d) shall make a return, ac-
cording to the forms or regulations prescribed by the Sec-
retary, setting forth the names and addresses of persons
paying dues to the organization, the amount of the dues
paid by such person, and the portion of such dues which
is nondeductible under section 280I.
‘‘(b) STATEMENTS TO BE FURNISHED TO PERSONS
WITH RESPECT TO WHOM INFORMATION IS FURNISHED.—
Any organization required to make a return under sub-
section (a) shall furnish to each person whose name is re-
quired to be set forth in such return a written statement
showing—
‘‘(1) the name and address of the organization,
and
‘‘(2) the dues paid by the person during the cal-
endar year and the portion of such dues which is non-
deductible under section 280I.
The written statement required under the preceding sen-
tence shall be furnished (either in person or in a statement
mailing by first-class mail which includes adequate notice
that the statement is enclosed) to the persons on or before
January 31 of the year following the calendar year for
which the return under subsection (a) was made and shall