Q. We file our federal LD-2 quarterly lobbying reports under the IRC definitions.  Does the IRC 5 percent de minimus rule apply to capturing reportable expenditures on our quarterly LD-2 disclosure?

A. In short, yes, but with a caveat.  If your organization has opted to compile lobbying expenditures using Method B or Method C, the 5 percent de minimus rule applies.  As a frame of reference, the IRC allows taxpayers an exception for including the time of individuals who spend less than 5 percent of their time engaged in lobbying activities as defined by the IRS…

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Members of Congress could be banned from being lobbyists for life if legislation introduced this month becomes law.

Senate Bill 1189, Close the Revolving Door Act of 2017, places a lifetime ban on current members of Congress from becoming lobbyists. Senators Michael Bennet, Cory Gardner, and Al Franken introduced the legislation, which also increases the statutory staff restrictions on lobbying from one year to six years.

Additionally, the bill bans lobbyists from joining Congressional staffs or committee staffs they lobbied for six years and increases the maximum penalty for violating the Lobbying Disclosure Act.

“Our legislation would put in place much-needed reforms-by not only banning members of Congress from becoming lobbyists, but also by making the industry become more accountable and transparent,” Franken said in a press release.

Among the amendments in the 2017 Consolidated Appropriations Act that passed into law on May 5 are two provisions affecting campaign financing.

House Resolution 244 explicitly prohibits the Internal Revenue Service from making new rules concerning the political speech or activity of 501(c)(4) organizations. The legislation also prohibits the Securities and Exchange Commission from finalizing, issuing, or implementing any rule, regulation, or order regarding the disclosure of political contributions, contributions to tax exempt organizations, or dues paid to trade associations.

The 708 page omnibus spending bill, passed by Congress on May 4 and signed by the president on May 5, funds the U.S. government through September 30.

President Trump signed an executive order today for the purpose of allowing religious institutions to engage more directly in political activity without losing their tax-exempt status.

Federal law prohibits tax-exempt religious and charitable institutions from specifically supporting, opposing, or endorsing political candidates or risk losing their tax-exempt status. Today’s order, named the Presidential Executive Order Promoting Free Speech and Religious Liberty, does not address charitable institutions covered under the same federal law.

The executive order directs the Department of the Treasury to “not take any adverse action against any individual, house of worship, or other religious organization on the basis that such individual or organization speaks or has spoken about moral or political issues from a religious perspective, where speech of similar character has, consistent with law, not ordinarily been treated as participation or intervention in a political campaign on behalf of (or in opposition to) a candidate for public office by the Department of the Treasury.” The order defines “adverse action” as “the imposition of any tax or tax penalty; the delay or denial of tax-exempt status; the disallowance of tax deductions for contributions made to entities exempted from taxation under section 501(c)(3) of title 26, United States Code; or any other action that makes unavailable or denies any tax deduction, exemption, credit, or benefit.”

Additionally, the order directs the Secretary of the Treasury, the Secretary of Labor, and the Secretary of Health and Human Services to “consider issuing amended regulations, consistent with applicable law, to address conscience-based objections to the preventive-care mandate promulgated under” the Affordable Care Act.

On April 25, U.S. Senators Susan Collins and Gary Peters introduced legislation designed to help small businesses registering to procure federal contracts.

Senate Bill 938, the Procurement Fraud Prevent Act, would require small businesses, when registering to contract with the federal government, to be notified of free federal program assistance when procuring federal contracts. These federal programs include the Procurement Technical Assistance Centers, the Small Business Administration, and the Minority Business Development Agency.

“Our legislation would ensure that more small businesses are aware of the free tools and resources already available to them so they can focus on making competitive bids, growing their companies, and creating jobs in their communities,” said Collins in a press release.

Among the amendments in the 2017 Consolidated Appropriations Act expected to pass into law this week are two provisions affecting campaign financing.

House Resolution 244 explicitly prohibits the Internal Revenue Service from making new rules concerning the political speech or activity of 501(c)(4) organizations. The legislation also prohibits the Securities and Exchange Commission from finalizing, issuing, or implementing any rule, regulation, or order regarding the disclosure of political contributions, contributions to tax exempt organizations, or dues paid to trade associations.

On May 2, the Senate Committee on Rules will meet on address these and other amendments in the bill.

A revolving door bill introduced in the U.S. House would hold congressional salaries in escrow unless a fiscal budget is passed this week.

House Bill 1951, The No Ongoing Perks Enrichment Act (NOPE ACT), which would establish a uniform five-year post-employment ban on lobbying by former members of Congress, also requires the salaries of members of a House be held in escrow if the House has not agreed to a concurrent resolution on the budget for fiscal year 2018 by April 15, 2017.

The bill, introduced by Rep. Tom O’Halleran, additionally eliminates automatic pay adjustments for members of Congress and prohibits the use of funds provided for the official travel expenses of members of Congress and other officers and employees of the legislative branch for first-class airline accommodations. “Congress must act to restore confidence in our government, and that starts by cutting special privileges and promoting transparency,” O’Halleran said in his press release.

Since George Washington took his oath as president of the U.S. in 1789, there have been 47 vice presidents of the United States. All have been men.

In looking at the modern Republican and Democratic parties as we know them, there have been 13 Republican and 10 Democratic vice presidents since 1900.

Fourteen vice presidents have become president of the United States; eight because of death.

Richard M. Nixon is the only vice president to become president, but not go directly from one office to the next. In 1961, Nixon left the office of vice president, and in 1969 he was inaugurated as president.

Two men have not been elected to the office of vice president: Gerald Ford in 1973 and Nelson Rockefeller in 1974.

Two men have resigned from the office of vice president: John Calhoun in 1832 and Spiro Agnew in 1973.

There have been three times that the 25^th Amendment, Section III of the U.S. Constitution has been invoked, where the vice president actually became the acting president. This occurred when President Ronald Reagan had surgery in 1985 and when President George W. Bush was sedated for medical procedures in both 2002 and 2007.

The Nobel Peace Prize has been won by vice presidents three times: Theodore Roosevelt in 1906, Charles Dawes in 1925, and Al Gore in 2007.

Lastly, there has been one vice president accused of murder. In 1804, Vice President Aaron Burr shot and killed Alexander Hamilton.

On March 19, U.S. Rep. Jamie Raskin introduced a bill to close a campaign finance loophole allowing foreign-owned, foreign-controlled, and foreign-influenced corporations to indirectly participate in U.S. elections.

H.R. 1615, the Get Foreign Money Out of U.S. Elections Act, amends the Federal Election Campaign Act of 1971 to expand the ban on contributions and expenditures by foreign nationals under the Act to foreign-controlled, foreign-influenced, and foreign-owned domestic corporations.

In his press release, Raskin, a constitutional law professor, said, “The problem is that domestically registered corporations can be taken-over, bought-up, controlled, or influenced by foreign corporations and foreign nationals, and this means foreign powers have an easy and perfectly lawful way to funnel foreign money into American elections.” Upon introduction, the bill was referred to the House Administration committee.

A bill introduced in the U.S. House of Representatives earlier this month would prohibit the use of taxpayer funds to pay for food, lodging, or other expenses at hotels owned or operated by any U.S. president.

House Bill 1452, the “No Taxpayer Revenue Used to Monetize the Presidency Act of 2017,” or the “No TRUMP Act of 2017,” also prohibits any payment for lodging and other travel expenses by the federal government at hotels owned or operated by a president’s relatives.

In his introductory remarks, the bill’s sponsor, Rep. Earl Blumenauer, clearly specified President Trump was the target of the legislation: “Hardly a week goes by without reports of taxpayer-funded trips by the president or his family to one of his family-owned properties throughout the world. These excesses have surpassed anything that this nation has seen before, and this unprecedented abuse of taxpayer dollars demands an additional ethical check on the office of the presidency.”

On March 9, the United States Government Accountability Office (GAO) issued an analysis of federal contracting trends to Congress. The report, titled Contracting Data Analysis: Assessment of Government-wide Trends, identified overall trends in contract obligations of defense and civilian agencies from fiscal year 2011 to 2015 using data from the Federal Procurement Data System-Next Generation.

The report states defense obligations to purchase goods and services decreased by over 30 percent while civilian obligations remained steady, as did the percentage of total obligations reported for competitive contracts. During this period, fixed price contracts were used for an average of 63 percent of obligations.

The GAO did not make any new recommendations in the report, but did highlight previous recommendations made to defense and civilian agencies. The report asserts the agencies “generally concurred with these recommendations and have taken or planned actions to address them.”

On January 28, President Donald J. Trump signed an Executive Order mandating ethic commitments for executive branch appointees. Appointees are prohibited from accepting gifts, with limited exceptions, from registered lobbyists and lobbying organizations for the duration of their service as appointees.

Appointees are also prohibited from lobbying the agency they were appointed to serve for five years after leaving office. They are also prohibited from engaging on behalf of any foreign government or foreign political party if it would require them to register under the Foreign Agents Registration Act. Additionally, registered lobbyists appointed to an executive agency cannot participate in matters in which they lobbied for two years after the date of their appointment.

This new Executive Order supersedes and revokes a similar Executive Order signed by former President Barack Obama in 2009.

U.S. Rep. Dan Kildee has introduced legislation requiring ethical guidelines be followed by states before those states be allowed to administer certain federal funds.

House Bill 0554, The Make State Government More Open, Honest, and Transparent Act, suspends the authority of a state to administer funds under federal block grant programs if the state does not enact certain conflict of interest protections. These include banning state contractors from making state financial contributions, prohibiting state legislators from requiring their staff make political contributions, and requiring state legislators to annually disclose their own financial interests.

“My legislation is simple: it raises the bar for states to be more open and transparent with their constituents so that we can begin to restore public trust in government,” Kildee said in his press release.

President-Elect Trump’s Inauguration is estimated to cost around $200 million. The official events, including the swearing-in ceremony, security, and the parade, will be paid for by the federal government.

Security is the biggest expense, accounting for almost half of the budget. The inaugural ball and other festivities will be covered by the Presidential Inaugural Committee, which raises money through private donors. The committee has raised a record $100 million-plus, which is almost double the committee for President Obama raised in 2009.

Inaugural committees have few regulations, but each administration sets their own rules and limits on donations. President George W. Bush capped the amount each individual and corporation could donate. In 2009, Obama allowed individual gifts up to $50,000, but banned donations from lobbyists and corporations.

Trump did not place restrictions on donations from individuals, but his committee has refused donations from federal lobbyists and capped corporate contributions to $1 million.