21 CAR § 3-205 – Reporting of expenditures for amusement, charity, and sporting events

(a) On the activity report, the lobbyist shall itemize each expenditure made for the benefit of a public servant for a ticket or tickets to an event or events, if this expenditure exceeds forty dollars ($40.00) in the aggregate. Example: If the lobbyist buys four (4) tickets to a football game costing twenty-two dollars ($22.00) each and gives them all to a legislator, the lobbyist must itemize this expenditure on his or her lobbyist activity report. This lobbyist would report that he or she made an expenditure of eighty-eight dollars ($88.00) on four (4) tickets to a football game, the date of the expenditure, and the name of the legislator to whom he or she gave the tickets. Even if the lobbyist did not originally intend to give the tickets to the legislator, the fact that he or she eventually did so makes this an expenditure on behalf of a public servant under 21 CAR § 3-204 of this part.
(b)
1. (1) “Event or events”, as used in this section, includes, but is not limited to:
  1. (A) Sporting events such as football or basketball games and hunting or fishing trips;
  2. (B) Entertainment or arts events such as concerts or plays; and
  3. (C) Charity fundraising events such as banquets.
2. (2) “Event or events” does not include “special events” as defined in 21 CAR § 3-206.
(c)
1. (1) The lobbyist shall itemize each expenditure made for the benefit of a public servant for hunting or fishing trips by reporting its fair market value.
2. (2) The fair market value of a hunting or fishing trip is equivalent to the cost of such a trip as available from a commercial provider.
3. (3) In pricing hunting and fishing trips, the lobbyist shall presume that the public servant hunted or fished whether or not he or she actually did so.
4. (4) The value of the expenditure should also include the fair market value of food, lodging, or travel if such was provided during the trip.
(d) When reporting the cost of tickets to a charity event, the value of the ticket to the event shall not include the tax deductible portion of the ticket.