§ 1-j. Semi-annual reports. (a) Semi-annual reports shall be filed by
any client retaining, employing or designating a lobbyist or lobbyists,
whether or not any such lobbyist was required to file a bi-monthly
report, if such client reasonably anticipates that during the year such
client will expend or incur an amount in excess of five thousand dollars
of combined reportable compensation and expenses, as provided in
paragraph five of subdivision (c) of this section, for the purposes of
lobbying.

(b) Such report shall be filed with the commission, on forms supplied
by the commission, by the fifteenth day of July of the year and by the
fifteenth day of January next following the year for which such report
is made and shall contain:

(1) the name, address and telephone number of the client;

(2) the name, address and telephone number of each lobbyist retained,
employed or designated by such client;

(3) the following information on which each lobbyist retained,
employed or designated by such client has lobbied, and on which such
client has lobbied: (i) a description of the general subject or
subjects, (ii) the legislative bill numbers of any bills, (iii) the
numbers or subject matter (if there are no numbers) of gubernatorial
executive orders or executive orders issued by the chief executive
officer of a municipality, (iv) the subject matter of and tribes
involved in tribal-state compacts, memoranda of understanding, or any
other state-tribal agreements and any state actions related to class III
gaming as provided in 25 U.S.C. 2701, (v) the rule, regulation, and
ratemaking or municipal resolution or ordinance numbers of any rules,
regulations, or rates, or municipal resolutions or ordinances or
proposed rules, regulations, or rates, or municipal ordinances or
resolutions and (vi) the titles and any identifying numbers of any
procurement contracts and other documents disseminated by a state
agency, either house of the state legislature, the unified court system,
municipal agency or local legislative body in connection with a
governmental procurement;

(4) the name of the person, organization, or legislative body before
which such client has lobbied;

(5) (i) the compensation paid or owed to each such lobbyist, and any
other expenses paid or incurred by such client for the purpose of
lobbying.

(ii) any expenses required to be reported pursuant to subparagraph (i)
of this paragraph shall be listed in the aggregate if seventy-five
dollars or less and if more than seventy-five dollars such expenses
shall be detailed as to amount, to whom paid, and for what purpose; and
where such expenses are more than seventy-five dollars on behalf of any
one person, the name of such person shall be listed.

(iii) for the purposes of this paragraph, expenses shall not include:

(A) personal sustenance, lodging and travel disbursements of such
lobbyist and client;

(B) expenses, not in excess of five hundred dollars, directly incurred
for the printing or other means of reproduction or mailing of letters,
memoranda or other written communications.

(iv) expenses paid or incurred for salaries other than that of the
lobbyist shall be listed in the aggregate.

(v) expenses of more than fifty dollars must be paid by check or
substantiated by receipts and such checks and receipts shall be kept on
file by such client for a period of three years.

(6) (i) the name and public office address of any statewide elected
official, state officer or employee, member of the legislature or
legislative employee and entity with whom the client of a lobbyist has a
reportable business relationship;

(ii) a description of the general subject or subjects of the
transactions between the client of a lobbyist and the statewide elected
official, state officer or employee, member of the legislature or
legislative employee and entity; and

(iii) the compensation, including expenses, to be paid and paid by
virtue of the business relationship.

(c) (1) All such semi-annual reports shall be subject to review by the
commission.

(2) Such semi-annual reports shall be kept on file for a period of
three years and shall be open to public inspection during such period.

(3) Each semi-annual report filed by a client pursuant to this section
shall be accompanied by a filing fee of fifty dollars. In addition to
the filing fees authorized by this article, the commission may impose a
fee for late filing of a semi-annual report required by this section not
to exceed twenty-five dollars for each day that the report required to
be filed is late, except that if the client making a late filing has not
previously been required by statute to file an annual or semi-annual
report, the fee for late filing shall not exceed ten dollars for each
day that the report required to be filed is late.

(4) Any client of a lobbyist that is required to file a semi-annual
report and:

(i) that has spent over fifteen thousand dollars in the aggregate for
reportable compensation and expenses for lobbying, either during the
calendar year, or during the twelve-month period, prior to the date of
this semi-annual report, and

(ii) at least three percent of whose total expenditures during the
same period were devoted to lobbying in New York shall report to the
commission the names of each source of funding that has contributed over
two thousand five hundred dollars from a single source that were used to
fund the lobbying activities reported and the amount of each
contribution received from each identified source of funding; provided,
however, that amounts received from each identified source of funding
shall not be required to be disclosed if such amounts constitute
membership dues, fees, or assessments charged by the reporting entity to
enable an individual or entity to be a member of the reporting entity.

This disclosure shall not require disclosure of the sources of funding
whose disclosure, in the determination of the commission based upon a
review of the relevant facts presented by the reporting client or
lobbyist, may cause harm, threats, harassment, or reprisals to the
source or to individuals or property affiliated with the source. The
reporting lobbyist may appeal the commission's determination and such
appeal shall be heard by a judicial hearing officer who is independent
and not affiliated with or employed by the commission, pursuant to
regulations promulgated by the commission. The reporting lobbyist shall
not be required to disclose the sources of funding that are the subject
of such appeal pending final judgment on appeal.

The disclosure shall not apply to:

(i) any corporation registered pursuant to article seven-A of the
executive law that is qualified as an exempt organization by the United
States Department of the Treasury under I.R.C. § 501(c)(3); provided,
however, that this disclosure shall apply to any in-kind donations of
staff, staff time, personnel, offices, office supplies, financial
support of any kind or any other resources to any corporation or entity
that is qualified as an exempt organization by the United States
Department of the Treasury under I.R.C. 501(c)(4) when such in-kind
donations are over two thousand five hundred dollars and from any
corporation or entity that is qualified as an exempt organization by the
United States Department of the Treasury under I.R.C. 501(c)(3). In such
case the entity receiving such in-kind donations shall disclose the fair
market value and identify the I.R.C. 501(c)(3) entity providing such
in-kind donations and give notice within a reasonable time to the
501(c)(3) entity that it shall be required to file a report with the
department of law pursuant to section one hundred seventy-two-e of the
executive law;

(ii) any corporation registered pursuant to article seven-A of the
executive law that is qualified as an exempt organization by the United
States Department of the Treasury under I.R.C. § 501(c)(4) and whose
primary activities concern any area of public concern determined by the
commission to create a substantial likelihood that application of this
disclosure requirement would lead to harm, threats, harassment, or
reprisals to a source of funding or to individuals or property
affiliated with such source, including but not limited to the area of
civil rights and civil liberties and any other area of public concern
determined pursuant to regulations promulgated by the commission to form
a proper basis for exemption on this basis from this disclosure
requirement; or

(iii) any governmental entity.

The commission on ethics and lobbying in government shall promulgate
regulations to implement these requirements.