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, to organizations employing at least one individual who spends an average of eight hours a week lobbying on behalf of such organizations.

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

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

Requires each such organization to file a report with the Comptroller General which (1) identifies such organization; (2) estimates the total direct expenditures made by such organization for lobbying communications and for salaries paid to individuals retained by such organization to lobby on its behalf; (3) identifies those individuals employed by such organization to lobby on its behalf and the issue which were the subject of such individual's lobbying effort; and (4) describes generally the ten issues which the organization estimates accounted for the greater proportion of its time spent in making lobbying communications.

Sets forth the powers of the Comptroller General in procuring information necessary to carry out the purpose of this Act.

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

Sets forth the procedures for enforcement of this Act.

Prescribes civil and criminal penalties for violation of this Act.

Authorizes appropriations necessary to carry out this Act.