29 CFR § 403.3 Labor Organization Annual Financial Reports

§ 403.3 Form of annual financial report—detailed report.

Current through Sep 30, 2026 · Read all of Part 403

(a) Every labor organization shall, except as expressly provided otherwise in this part, file an annual financial report as required by § 403.2, prepared on United States Department of Labor Form LM-2, “Labor Organization Annual Report,” in the detail required by the instructions accompanying the form and constituting a part thereof.

(b) If a labor organization has gross annual receipts totaling $40,000,000 or more for its fiscal year it shall file the annual financial report called for in section 201(b) of the Act on United States Department of Labor Form LM-2 Long Form entitled “Labor Organization Annual Report Long Form,” in accordance with the instructions accompanying such form and constituting a part thereof.

[91 FR 32622, June 1, 2026]

← § 403.2 Annual financial report.§ 403.4 Simplified annual reports for smaller labor organizations. →