Also see Reporting Independent Expenditures & Electioneering Communications

Expenditures by the lobbyist or lobbyist employer for political advertising supporting or opposing a state or local candidate or ballot measure must be disclosed on the L-2 report.  For example, if a lobbyist or lobbyist employer – alone or in conjunction with others – pays for a direct mail piece supporting a candidate, all of the lobbyist’s or employer’s costs associated with developing, producing and distributing the political ad must be reported on lines 8 and 17 of the L-2.

Expenditures for political ads are reportable on the L-2 (in addition to any campaign reporting that is required), whether the ad constitutes an independent expenditure or qualifies as a contribution to a candidate or ballot measure committee.  However, a monetary contribution from a lobbyist or lobbyist employer to a candidate or political committee that the recipient in turn decides to spend on political advertising is not reportable by the lobbyist as a political advertising expense, but is still reportable as a contribution.