Lobbying Disclosure Act

Lobbying Disclosure Act - Declares that this Act shall apply to organizations making expenditures in excess of a specified amount for the retention of persons engaged in lobbying activities, or employing a certain number of persons who engage in oral lobbying communications.

Requires each such organization to register with the Comptroller General. Specifies the content of such registration.

Requires each such organization required to register to maintain certain records and reports to be filed in accordance with regulations prescribed by the Comptroller General.

Requires each such organization to file reports concerning lobbying activities which describe the issues on which lobbying communications were made and the general position of the organization on the subject matter. Stipulates that such reports shall include an estimate of lobbying expenditures, list of certain gifts made to a Member of Congress or a Member's staff, including dinners and receptions, an identification of persons retained by such organization for lobbying and description of their activities, a description of solicitations made by such organization, and a statement with respect to business contacts by such organization with a Member of Congress or a Member's staff.

Requires the Comptroller General to develop filing and cross-indexing systems to identify persons and organizations engaged in lobbying activities, and a cross-indexing system to be developed in cooperation with the Federal Election Commission, and to preserve and make available to the public the registrations and reports required by this Act.

Requires the Comptroller General to issue advisory opinions with respect to the applicability of the recordkeeping, registration, or reporting requirements of this Act.

Establishes civil penalties for violation of this Act.

Authorizes the appropriation of such sums as may be necessary to carry out this Act.