Report expenses and compensation on an accrual basis. That is, include expenses on the report for the year in which they were incurred or earned, not when they were actually paid or received.
Report identifies recipients and amounts of contributions exceeding $110 made by employers of lobbyists.
Discloses expenses of sponsors of lobbying campaigns designed to gain public support for their positions. Includes list of contributors to these campaigns
Shows contributions of $1,000 or more given to state & local candidates, political committees, ballot measure committees, and political party committees.
Shows expenditures made for electioneering communications (an ad that clearly identifies at least one candidate for state, local or judicial office; appears within 60 days of an election in the candidate’s jurisdiction; is distributed through radio, television, postal mailing, billboard, newspaper, or periodical; and either alone, or in combination with other communications by the sponsor identifying the candidate, has a fair market value of $1,000 or more.
Shows independent expenditures made for ads that support or oppose a candidate or ballot measure, are valued at $1,000 or more, and are presented to the public within 21 days of a primary, general, or special election.
Shows new employment relationship between lobbyist or lobbyist employer and state officials or employees who might be lobbied.
Although every effort should be made to file complete and accurate reports, mistakes do happen. If you discover an omission or mistake in a previous report that affects the computations on the front side of the L-3 form (Lines 2 through 7), file an amended report.
Prepare an amended L-3 report as follows: Using a copy of your original report, cross out the amounts that have changed and insert the correct amounts above the previous figures. Be sure to change all affected amounts, including totals. Write "AMENDED" prominently at the top of the form and re-sign and date the form. Amended L-3 reports should be filed as soon as the error is discovered.
If a reporting error occurred that does not affect the computations, you may submit a letter of explanation rather than filing a complete, amended report.
Amendments to any of the information on the L-1 form are to be filed within one week of the change prompting the revision, and the entire form must be completed (not simply the new information).