2 USC 1604 - Reports by registered lobbyists

(a) Quarterly report 
No later than 20 days after the end of the quarterly period beginning on the first day of January, April, July, and October of each year in which a registrant is registered under section 1603 of this title, or on the first business day after such 20th day if the 20th day is not a business day, 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 quarterly period. A separate report shall be filed for each client of the registrant.
(b) Contents of report 
Each quarterly 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, including information under section 1603 (b)(3) of this title;
(2) for each general issue area in which the registrant engaged in lobbying activities on behalf of the client during the quarterly 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 quarterly period, other than income for matters that are unrelated to lobbying activities;
(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 quarterly period; and
(5) for each client, immediately after listing the client, an identification of whether the client is a State or local government or a department, agency, special purpose district, or other instrumentality controlled by one or more State or local governments.
(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 $5,000 shall be rounded to the nearest $10,000.
(2) In the event income or expenses do not exceed $5,000, the registrant shall include a statement that income or expenses totaled less than $5,000 for the reporting period.
(d) Semiannual reports on certain contributions 

(1) In general 
Not later than 30 days after the end of the semiannual period beginning on the first day of January and July of each year, or on the first business day after such 30th day if the 30th day is not a business day, each person or organization who is registered or is required to register under paragraph (1) or (2) of section 1603 (a) of this title, and each employee who is or is required to be listed as a lobbyist under section 1603 (b)(6) of this title or subsection (b)(2)(C) of this section, shall file a report with the Secretary of the Senate and the Clerk of the House of Representatives containing
(A) the name of the person or organization;
(B) in the case of an employee, his or her employer;
(C) the names of all political committees established or controlled by the person or organization;
(D) the name of each Federal candidate or officeholder, leadership PAC, or political party committee, to whom aggregate contributions equal to or exceeding $200 were made by the person or organization, or a political committee established or controlled by the person or organization within the semiannual period, and the date and amount of each such contribution made within the semiannual period;
(E) the date, recipient, and amount of funds contributed or disbursed during the semiannual period by the person or organization or a political committee established or controlled by the person or organization
(i) to pay the cost of an event to honor or recognize a covered legislative branch official or covered executive branch official;
(ii) to an entity that is named for a covered legislative branch official, or to a person or entity in recognition of such official;
(iii) to an entity established, financed, maintained, or controlled by a covered legislative branch official or covered executive branch official, or an entity designated by such official; or
(iv) to pay the costs of a meeting, retreat, conference, or other similar event held by, or in the name of, 1 or more covered legislative branch officials or covered executive branch officials,

except that this subparagraph shall not apply if the funds are provided to a person who is required to report the receipt of the funds under section 434 of this title;

(F) the name of each Presidential library foundation, and each Presidential inaugural committee, to whom contributions equal to or exceeding $200 were made by the person or organization, or a political committee established or controlled by the person or organization, within the semiannual period, and the date and amount of each such contribution within the semiannual period; and
(G) a certification by the person or organization filing the report that the person or organization
(i) has read and is familiar with those provisions of the Standing Rules of the Senate and the Rules of the House of Representatives relating to the provision of gifts and travel; and
(ii) has not provided, requested, or directed a gift, including travel, to a Member of Congress or an officer or employee of either House of Congress with knowledge that receipt of the gift would violate rule XXXV of the Standing Rules of the Senate or rule XXV of the Rules of the House of Representatives.
(2) Definition 
In this subsection, the term leadership PAC has the meaning given such term in section 434 (i)(8)(B) of this title.
(e) Electronic filing required 
A report required to be filed under this section shall be filed in electronic form, in addition to any other form that the Secretary of the Senate or the Clerk of the House of Representatives may require or allow. The Secretary of the Senate and the Clerk of the House of Representatives shall use the same electronic software for receipt and recording of filings under this chapter.