00                            HOUSE BILL NO. 149                                                                          
01 "An Act requiring nonprofit corporations under the Alaska Net Income Tax Act to                                         
02 provide prior public notice of lobbying expenditures and an annual report of lobbying                                   
03 expenditures to the Department of Revenue; providing for a civil penalty for failure to                                 
04 provide the notice; and providing for an effective date."                                                               
05 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
06    * Section 1.  AS 43.20 is amended by adding a new section to read:                                               
07            Sec. 43.20.025.  Notice of lobbying expenditures by nonprofit corporations,                                
08       civil penalty, annual report.  (a)  A nonprofit corporation exempt from tax liability                         
09       under this chapter and 26 U.S.C. 501(c)(3) shall provide adequate public notice prior                             
10       to a lobbying expenditure.  A corporation subject to this section shall send to the                               
11       department a copy of the newspaper's certificate of publication with a copy of the                                
12       notice published and the dates of publication within seven days after the last                                    
13       publication of the notice.  For purposes of this subsection, adequate public notice is                            
14       required to be conducted by publication                                                                           

01                 (1)  of a written notice of each lobbying expenditure over $500 that                                    
02       identifies the nonprofit corporation by name, mailing address, and telephone number,                              
03       describes the nature of the lobbying expenditure, including, with reasonable                                      
04       specificity, the activity proposed, the proposed budget, the location, and time period in                         
05       which the lobbying activity will occur;                                                                           
06                 (2)  of the notice not fewer than two times in eight days;                                              
07                 (3)  in a newspaper of general circulation in the judicial district in                                  
08       which the nonprofit corporation is located, or if a newspaper is not published in that                            
09       judicial district, in a newspaper published in the state and distributed in that judicial                         
10       district; and                                                                                                     
11                 (4)  not less than 14 days and not more than 30 days before the                                         
12       lobbying expenditure occurs.                                                                                      
13            (b)  A nonprofit corporation exempt from tax liability under this chapter that                               
14       violates (a) of this section is subject to a civil penalty of not more than $100 a day for                        
15       each day that the corporation fails to                                                                            
16                 (1)  cause the timely publication of  adequate public notice; or                                        
17                 (2)  timely provide the department with a copy of the notice.                                           
18            (c)  A nonprofit corporation exempt from tax liability under this chapter shall                              
19       file an annual report with the department of all lobbying expenditures made within the                            
20       previous tax year.  The report must provide the final actual expenditures made in                                 
21       relation to each lobbying activity, and must include copies of the adequate public                                
22       notice provided for each lobbying expenditure as required by (a) of this section.  The                            
23       annual report shall be provided to the department at the same time as the nonprofit                               
24       corporation's state corporate tax return.                                                                         
25            (d)  In this section, "lobbying expenditure" has the meaning given in 26 U.S.C.                              
26       501(c)(3).                                                                                                        
27    * Sec. 2.  This Act takes effect January 1, 2004.