This report captures all reportable lobbying expenses incurred during a calendar year and is required of all employers of lobbyists registered during any portion of the preceding year, whether or not there is any reportable activity to disclose.  All reportable lobbying expenditures incurred during the year are disclosed, not simply those reported by the lobbyist(s).  All expenditures reported by the lobbyist on monthly reports are disclosed as a lump sum.  Any expenditures not reported by the lobbyist are itemized.  Take care not to duplicate expenditures.

File a "zero" L-3 report if no lobbying compensation and other reportable lobbying expenditures were paid or incurred during the year and the registration was in effect.

Include expenses that were incurred or earned, regardless of whether they have been paid.

  1. Print or type the employer's full name, contact person, mailing address, telephone number and e-mail address.  Use the same employer name that appears on the L-1 registration statement.  Note any name change in a letter accompanying the L-3 report.
  2. On a separate line, list each individual, firm or company that was registered (or should have been registered) to lobby on your behalf at any time during the reporting period.  Use an additional sheet if you had more than three lobbyists

For each, in Column 1, show the amount incurred (what was paid and may be owing) during the year for lobbying-related compensation.  Show other reportable lobbying expenditures made to or through the lobbyist in Column 2

Expenditures exempt from reporting:

  1. unreimbursed personal living and travel expenses unless they are directly for lobbying,
  2. expenses for personal living accommodations (whether they are for maintenance of the lobbyist's home or for rented or leased accommodations, including hotel and motel rooms,
  3. personal travel expenses to hearings of the legislature* (e.g., mileage, vehicle rentals, other transportation, meals, beverages, laundry, parking, toiletry purchases, etc.),
  4. telephone and facsimile expenses,
  5. office expenses, including rent,
  6. support staff expenses, including salaries, unless the staffer lobbies, and
  7. expenses to produce reports, documents and other communications primarily designed for other purposes and distributed incidentally as part of the lobbying effort.  "Hearings of the legislature" means any regular or special session of the state legislature or any publicly announced meeting of a standing, conference, joint or special committee of either house of the legislature.  Travel for other lobbying purposes, such as for meetings with individual legislators or staff, state agency hearings or to attend political fund raisers, etc., is reportable.)

When completing reports, neither the lobbyist nor the employer should include any of these expenses that are exempt expenses.

In Column 1, do include amounts paid or due the lobbyist for compensation, salary, retainer, and contract payments for lobbying (as opposed to payments for consulting, management or other non-lobbying services the lobbyist may have performed).  Include any funds set aside for deferred income, bonuses or the value of similar deferred payments paid or due.  If the lobbyist is a regular employee of the employer, it is not necessary to compute and report ordinary fringe benefits.  If the person lobbied only part-time, compute the portion of the salary, retainer or other accrued compensation that represents the time spent lobbying.

In Column 2, include amounts paid or due the lobbyist for:  reportable personal expenses; entertainment, gifts and travel for legislators, state officials and employees and their families; contributions to elected officials, candidates and political committees that were transmitted or delivered by the lobbyist; advertising, printing, and other informational literature; and other reportable expenses paid to or through the lobbyist in support of your lobbying objectives.

The total amount you disclose for each lobbyist in Item 2 should closely approximate the total amount reported by the lobbyist as having been earned, received or due from you, assuming each of you is accurately disclosing only reportable compensation and expenditures.  It must also be noted, however, that the figures you report should not be a recapitulation of what the lobbyist reported; your records must support the amounts shown on your report.

  1. In Items 3 through 7, you will report expenditures that are over and above what is reported in Item 2.  If, in Items 3 - 7, you include expenses already accounted for in Item 2, you will erroneously inflate the overall total lobbying expense figure computed at the bottom of the front page of the report.

3.a.  What, if any, expenses did you pay directly to others on behalf of your registered lobbyist(s) that have not already been reported by the lobbyist and accounted for in Item 2?  Did your lobbyist(s) charge reportable travel expenses on your organization's credit card?  Include on line 3a any reportable lobbying expenses incurred during the reporting period that were paid directly to the vendor and that are not already reflected in the total amount shown for the lobbyist in Item 2.

3.b.  Show the total expenses (for compensation and other lobbying related costs) you incurred to obtain the services of independent, "outside" expert witnesses or others retained to provide lobbying assistance who were not required to register as lobbyists, perhaps because they lobbied less than four days in a three-month period or lobbied only at public hearings.  You do not need to report the costs associated with utilizing the services of your regular employees if they served as casual lobbyists or otherwise were exempt from registering.

3.c.  If you made expenditures -- in addition to what was spent through your lobbyist and reported in Item 2 -- to provide legislators, state officials, state employees, and members of their immediate families with entertainment, tickets, passes, travel expenses (e.g., transportation, meals, lodging, etc.) or enrollment or course fees you report that total amount on line 3c.  In addition, itemize each expense or occasion in Item 9 on the reverse of the form.

Promotional gifts to legislators and other officials such as desk calendars, pens, golf balls, memo books, etc, would be incorporated in the amount reported on line 3c, unless the cost of such items is already included in Item 2.  Any item that is provided to a legislator, state official or employee for lobbying purposes is reportable.

Keep in mind that nothing in the disclosure law authorizes a lobbyist or lobbyist employer to provide an item to an official or employee in violation of the state Ethics Law, RCW 42.52.  Questions regarding the permissibility of "gifts" should be directed to either the Legislative Ethics Board (360/786-7540), the Executive Ethics Board (360/664-0871), or the Judicial Conduct Commission (360/753-4585).

3.d.  If you made expenditures -- in addition to what was spent through your lobbyist and reported in Item 2 -- for the composition, design, production and distribution of informational materials (audio, visual or print) produced primarily for lobbying purposes, disclose that total figure on line 3d.  Do not include the costs associated with the production of materials designed primarily for another purpose, but used incidentally for lobbying (e.g., an employer's annual report or a legally mandated environmental impact statement distributed to legislators).

3.e.  Report any expenses incurred during the reporting period -- and not included in Item 2 above -- for advertising or other communications with the general public and your customers and clients in order to further your lobbying effort.

If the lobbyist employer is a membership organization, you need not include the costs of communicating with your members; similarly corporations are not required to report communications with their stockholders or management staff.  Nor do lobbyist employers need to include the costs of communicating with the public or their customers and clients regarding an action already taken by the legislature or a state agency unless the employer is advocating a change to that action.

Employers will, however, show on the L-3 any amounts already reported during the year on an L-6, a grass roots lobbying report, including any expenses related to conducting a grass roots lobbying campaign with respect to an initiative to the legislature.  Also note that an advertisement in a candidate or political committee publication is reported as a campaign contribution rather than advertising.

Be aware that "advertising" includes the preparation, printing or manufacture and distribution or dissemination of printed material, broadcasts, and promotional material that is clearly of an advertising nature and has a separate identifiable cost related to a lobbying effort.

  1. Report, on line 4a, the total amount of contributions -- not otherwise accounted for in Item 2 -- made by the employer directly to a candidate for state office, or to political committees supporting or opposing candidates for state office or to political committees supporting or opposing statewide ballot propositions.  Also include all contributions previously reported on PDC Form L-3c.

(Note that while a lobbyist employer is required to report on the L-3 only contributions to state candidates and committees supporting and opposing them and committees supporting state ballot propositions, L-3c reports must also disclose contributions to state and local officials,  candidates for state and local office, public agency employees and any political committee.)

Each contribution exceeding $25 included in the total on line 4a must be itemized on line 10.

Reportable employer contributions include: 

  • campaign contributions to candidates for statewide and legislative office;
  • contributions to political party organizations and other political committees; 
  • tickets to fund raisers, including caucus political committee events; 
  • contributions to political committees supporting or opposing a state ballot proposition; 
  • in-kind contributions of staff assistance, office space, equipment, postage and copying services; 
  • donation or use of goods or services for less than fair market value; 
  • forgiveness of a debt; 
  • loans to a candidate or political committee; and 
  • campaign contributions from affiliated subsidiary or parent corporations, if the contribution was made at the request or direction of the lobbyist employer. 

The term "candidate for state office" includes a candidate for governor, lieutenant governor, secretary of state, attorney general, state auditor, state treasurer, superintendent of public instruction, commissioner of public lands, insurance commissioner, state senator, and state representative. 

"State ballot proposition" means any initiative to the people, recall of a state elected official, referendum or other measure to be submitted to the voters of the entire state.  Any ballot measure required to be filed with the Secretary of State and voted on by all voters of the state is a state ballot proposition. 

Contributions made by a political committee associated, affiliated or closely connected with the employer are not reported on the L-3, but rather are shown on the PAC's campaign disclosure reports.  If the employer has an affiliated PAC that made contributions, simply identify the PAC in the space provided on line 4a. 

(Note that lobbyists who deliver or transmit contributions from any source, including an employer affiliated political committee, must itemize those contributions on his or her L-2 report.) 

A PAC is connected, related to, or closely affiliated with a lobbyist employer if the employer provides a substantial portion of the funds used by the PAC, provides funds or personnel to establish, direct or administer the committee; assists in the solicitation and collection of contributions from PAC members; has as members of the PAC primarily employees, stockholders or members of the firm, association, union or organization; employs or controls activities of the PAC officers or directors; or similarly exercises control over the contributions received and expenditures made by the PAC. 

If an employer merely belongs to an association, union or organization that has a PAC, and the employer makes contributions to that PAC, these facts alone do not make that PAC connected, related or closely affiliated with the employer.

  1. Show the total amount spent during the year for "independent expenditures" supporting or opposing one or more candidates for state office or statewide ballot measures.  As the name implies, "independent expenditures" are those made totally independent of a candidate's campaign, political consultant, or any agent of the candidate.  If the expense relates to a ballot measure, it must be done independently of any committee supporting or opposing the ballot measure.  Expenditures not done independently of a candidate's campaign or agent (or, in the case of ballot measures, committees supporting or opposing the measure) count as contributions to that candidate or ballot measure committee.

Reportable independent expenditures are payments for political advertising costing more than $950 in the aggregate that supports or opposes a state office candidate or a statewide ballot measure.  Itemize each independent expenditure in Item 11.

  1. Show the aggregate of payments made or incurred to legislators, state elected officials, state appointed officials, state employees or members of their immediate families or to companies in which these persons were officers, directors or major stockholders (they owned 10% or more) if the payments were for the purpose of honoring or benefiting the person because of his or her official position.  For example, if the lobbyist employer gave a contract to an elected official because of his or her office, report the amount of the contract here and give the details concerning the transaction in Item 14.  Do not include payments made in the normal course of your business.  "Immediate family" includes the official's spouse, dependent children, and other dependent relatives if they live in the official's household.
  2. Show the total expenditures made or incurred for other reportable lobbying expenses not included in Items 2 through 6 above.  Example:  A lobbyist employer (independent of the lobbyist) makes a contribution to a charitable or civic organization at the request or suggestion of a public official.  For any expenses accounted for on line 7, attach a list itemizing each expense according to date, recipient, purpose and amount.
  3. After both sides of the form are completed, the report must be signed by the organization president, treasurer, comptroller or similar officer who is responsible for the lobbying effort and its financing.  Include this officer's typed or printed name and title under the signature.  If the report is prepared by an individual or business other than the person signing the form, please provide the preparer's name and daytime telephone number on an attached sheet.
  4. On the front of the form, you provided a lump sum total for direct expenditures made to entertain, or to provide gifts, travel or enrollment or course fees for legislators, state officials, state employees and members of their immediate families.  In this section, you itemize each such expenditure that exceeds $50.  Also include the value of transportation in employer-owned vehicles or aircraft.  Supply all the information requested on the form, plus the identity of all persons who were entertained or received an item.  Attach additional pages if more space is required.
  5. In this block, itemize contributions made directly by the employer that aggregate over $25 to candidates for state office, political committees (PACs) that support or oppose candidates, or committees supporting or opposing statewide ballot measures.  Again, supply all the information requested.  If a recipient's total results from more than one contribution, list each date a contribution was made in the date column.  If necessary, attach additional pages.
  6. Itemize independent expenditures for political advertising that either alone or in conjunction with other such expenditures supporting or opposing a state office candidate or a statewide ballot measure total more than  $950.  See Item 5 above (or WAC 390-16-313) for more information on "independent expenditures."  A "candidate for state office" is defined on page 20.  Supply all information specified on the form.  Call PDC at (360) 753-1111/toll free 1-877-601-2828 for assistance.
  7. Provide details (as specified on the form) concerning state elected officials, legislators, successful candidates for these offices and members of their immediate families to whom the lobbyist employer paid or incurred an obligation to pay $2,400 or more during the reporting period for employment or professional services.  Use the dollar code to show the range of the total compensation paid. Do not include the names of officials, successful candidates or their family members from whom the employer has purchased real estate or other tangible goods in a normal business transaction.   "State elected official" means the governor, lieutenant governor, secretary of state, attorney general, state auditor, state treasurer, superintendent of public instruction, commissioner of public lands, insurance commissioner, state senator and state representative, or any person appointed to fill a vacancy in one of those offices.
  8. In this section, disclose the details if compensation of $2,400 or more was paid or is due to be paid by the lobbyist employer for professional services provided during the reporting period by any corporation, partnership, joint venture, association or other entity in which a state elected official, successful candidate for state office or member of the official's or candidate's immediate family holds office, partnership, directorship or ownership interest of 10% or more.  In other words, if the employer paid over $2,400 for professional services to a business in which an official, successful candidate or family member of either of these is involved, disclose the details of the payment.  For example, payments for architect fees, legal fees or retainers, investment, accounting, engineering and medical services, as well as training or education contracts and similar consultative services would be reported.  Do not include the names of companies or organizations from which the employer purchased goods or tangible products in the normal course of business at fair market value.
  9. Itemize in this section those separate payments to honor, influence or benefit state elected officials, successful candidates for state office or their family members that are incorporated in the total shown in Item 6 on the front of the form.  Include honoraria, speaker's fees, payment of medical bills or office staff or equipment, as well as any contracts and fees given to state officials, successful state office candidates or their immediate family members on a selective basis