lobbying_filings_raw: 1115ca27-8228-4192-982f-3ef253287bc3
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| filing_uuid | filing_type | registrant_id | registrant_name | client_id | client_name | filing_year | filing_period | received_date | is_amendment | is_no_activity | is_termination | raw_json | registrant_state | registrant_country | registrant_house_id | client_state | client_ppb_state | client_country | client_ppb_country | client_general_description | client_government_entity | affiliated_org_count | client_entity_id | client_government_unit_id | client_match_method | client_match_confidence | income_amount | expense_amount |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1115ca27-8228-4192-982f-3ef253287bc3 | Q2 | 2640 | AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS | 103579 | AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS | 2013 | second_quarter | 2013-07-15T13:57:13.277000-04:00 | 0 | 0 | 0 | {"url": "https://lda.senate.gov/api/v1/filings/1115ca27-8228-4192-982f-3ef253287bc3/", "filing_uuid": "1115ca27-8228-4192-982f-3ef253287bc3", "filing_type": "Q2", "filing_type_display": "2nd Quarter - Report", "filing_year": 2013, "filing_period": "second_quarter", "filing_period_display": "2nd Quarter (Apr 1 - June 30)", "filing_document_url": "https://lda.senate.gov/filings/public/filing/1115ca27-8228-4192-982f-3ef253287bc3/print/", "filing_document_content_type": "text/html", "income": null, "expenses": "1070000.00", "expenses_method": "a", "expenses_method_display": "Method A - Reporting amounts using LDA definitions only", "posted_by_name": "Mark G Peterson, Senior Vice President, Political & Government Affairs", "dt_posted": "2013-07-15T13:57:13.277000-04:00", "termination_date": null, "registrant_country": "United States of America", "registrant_ppb_country": null, "registrant_address_1": "1455 PENNSYLVANIA AVENUE NW", "registrant_address_2": "10th Floor", "registrant_different_address": false, "registrant_city": "WASHINGTON", "registrant_state": "DC", "registrant_zip": "20004", "registrant": {"id": 2640, "url": "https://lda.senate.gov/api/v1/registrants/2640/", "house_registrant_id": 30772, "name": "AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS", "description": null, "address_1": "1455 PENNSYLVANIA AVENUE NW", "address_2": "10th Floor", "address_3": null, "address_4": null, "city": "WASHINGTON", "state": "DC", "state_display": "District of Columbia", "zip": "20004", "country": "US", "country_display": "United States of America", "ppb_country": "US", "ppb_country_display": "United States of America", "contact_name": "MARK PETERSON", "contact_telephone": "+1 202-434-9206", "dt_updated": "2022-04-06T16:06:39.611494-04:00"}, "client": {"id": 103579, "url": "https://lda.senate.gov/api/v1/clients/103579/", "client_id": 12, "name": "AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS", "general_description": null, "client_government_entity": false, "client_self_select": true, "state": "DC", "state_display": "District of Columbia", "country": "US", "country_display": "United States of America", "ppb_state": "DC", "ppb_state_display": "District of Columbia", "ppb_country": "US", "ppb_country_display": "United States of America", "effective_date": "2007-08-14"}, "lobbying_activities": [{"general_issue_code": "BAN", "general_issue_code_display": "Banking", "description": "Common Sense Economic Recovery Act, H.R. 927.", "foreign_entity_issues": "", "lobbyists": [{"lobbyist": {"id": 15578, "prefix": "mr", "prefix_display": "MR.", "first_name": "MARK", "nickname": null, "middle_name": "G", "last_name": "PETERSON", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 15990, "prefix": "mr", "prefix_display": "MR.", "first_name": "PETER", "nickname": null, "middle_name": "M", "last_name": "KRAVITZ", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 50686, "prefix": "ms", "prefix_display": "MS.", "first_name": "DIANA", "nickname": null, "middle_name": "HUNTRESS", "last_name": "DEEM", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 65255, "prefix": null, "prefix_display": null, "first_name": "BRADY", "nickname": null, "middle_name": null, "last_name": "KING", "suffix": null, "suffix_display": null}, "covered_position": "Rep Tim Maloney; Sen Roland Burris", "new": false}, {"lobbyist": {"id": 60158, "prefix": null, "prefix_display": null, "first_name": "KATHRYN", "nickname": null, "middle_name": null, "last_name": "KILEY", "suffix": null, "suffix_display": null}, "covered_position": "Rep JoAnn Davis; Rep Mark Kennedy", "new": false}], "government_entities": [{"id": 23, "name": "Agriculture, Dept of (USDA)"}, {"id": 235, "name": "Financial Crimes Enforcement Network (FinCEN)"}, {"id": 2, "name": "HOUSE OF REPRESENTATIVES"}, {"id": 188, "name": "Internal Revenue Service (IRS)"}, {"id": 38, "name": "Labor, Dept of (DOL)"}, {"id": 1, "name": "SENATE"}, {"id": 41, "name": "Treasury, Dept of"}]}, {"general_issue_code": "TAX", "general_issue_code_display": "Taxation/Internal Revenue Code", "description": "Tax Reform, H.R. 1; Due dates of tax returns (H.R. 901 and S. 420); Mobile workforce (H.R. 1129); Hurricane Sandy Tax Relief, HR 2137; Preparer Tax Identification Numbers (PTIN) registration process; Tax penalties (including the definition of tax shelters; significant purpose; reasonable cause exception to penalties under sections 6707A and 6662A; reasonable cause exception to the section 6676 penalty for erroneous claim for refund or credit; Form 3520 and 3520-A penalties); Identity theft including truncatedtaxpayer identification numbers (TTINs) and S. 149, Stop Identity Theft Act of 2013, H.R. 295; S 676, Identify Theft & Tax Fraud Prevention Act of 2013; Qualified terminable interest property (QTIP) election relief; Tax Reform (including alternative minimum tax (AMT), education incentives, earned income tax credit, phase-outs, Kiddie Tax, retirement plan options, inflation adjustments, unused provisions deadwood, the Tax Gap, and terms with multiple definitions in the Internal Revenue Code); repeal full vesting on partial termination of qualified retirement plans, harmonize and simplify education-related tax provisions, standardize the allowable mileage rates for business expense, medical expense and charitable contribution purposes; allow certain attorney fees and court costs as deductions for adjusted gross income (AGI); clarify and simplify reporting of cancellation of debt income; provide parity for employees and self-employed individuals on the deduction of health insurance costs; remove reference to section 332 from section 367(a)(i); allow a reasonable cause exception to the section 6707A and 6662A penalties; repeal the section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; allow transfer of partnership suspended losses to one another when spousal transfers under section 1041(a) tax place; clarify that husband and wife partnerships are recognized under state law are eligible to elect Qualified Joint Venture status under section 761(f); allow an offset to the built-in gains tax for charitable contribution and foreign tax credit carryforwards from a C year; add a new 120-day post-termination transition period (PTTP) beginning on the date that a taxpayer files an amended Form 1120S; allow S corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; repeal section 1362(d)(3), which terminates an S election due to passive investment income that exceeds a certain threshold, or increase the passive investment income (PII) threshold of S corporations under 1375(a)(2) from 25 percent to 60 percent; allow administrative relief for certain late qualified terminable interest property (QTIP) and qualified revocable trust (QRT) elections; treat consistently all federal tax payments of trusts and estates; amend section 67(e) to simplify the law and allow estates and nongrantor trusts to fully deduct the cost of complying with fiduciary duties in administering estates and trusts; exempt from the filing requirement of section 6034(a) trusts with charitable deductions only from flow-through entities; allow a single six-month automatic extension for entire Form 990 series and other information, excise and income tax returns of exempt organizations; reinstate and make permanent the fair market value exception under section 512(b)(13) and remove the binding contract requirement; expand the exception from section 509(f)(2), which prohibits an organization from qualifying for section 509(a)(3) status if it accepted certain gifts, to be consistent with the technical change made to section 4958(c)(3)(C); Form 1099B and Form 8949; Form 1040 Questions on Schedule E relating to Form 1099 requirement; guidance on tax issues for registered domestic partners; Section 6050P, IR 2012-65 (Cancellation of debt); Section 1411; Form 990 and instructions; Form 3115; e-filing for exempt organizations; public disclosure of information on exempt organization forms; top-heavy rules; speaking with Government Accountability Office (GAO) on retirement plan sponsor reporting and disclosure requirements, and issues pertaining to electronic disclosure of content to participants; Play or Pay rules (employer-provided healthcare); mid-year amenders on safe harbor plans; use of forfeitures on making certain qualified contributions; the Foreign Account Tax Compliance Act (FATCA); automatic penalties assessed on Form 5471; TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) and its e-filing requirements; the Retail Inventory Method; Rev. Proc. 97-27; estimated taxes and success based fees; Internal Revenue Services (IRSs) release in the delay of tax forms and abatement of penalties for late payment of tax; IRS preparer compliance visits; Section 7216; uncertain tax positions (UTP); individual taxpayer identification numbers (ITINs); Form 1099-K; Form 8937 (form used to report organizational actions affecting basis); Mexican land trusts (Fideicomisos); Form 1120S; and repair regulations (Sec. 263a). Amended Forms 1099; IRS e-services, Regulatory and legislative changes to civil tax penalties; IRS weather-related impacts on filing due dates; IRS filing season; IRC section 1298(f) filing requirements; legislative proposals related to the cash basis of accounting; HR 1570 regarding preparer regulation; S 1134 and HR 2313 regarding enrolled agents", "foreign_entity_issues": "", "lobbyists": [{"lobbyist": {"id": 15578, "prefix": "mr", "prefix_display": "MR.", "first_name": "MARK", "nickname": null, "middle_name": "G", "last_name": "PETERSON", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 15990, "prefix": "mr", "prefix_display": "MR.", "first_name": "PETER", "nickname": null, "middle_name": "M", "last_name": "KRAVITZ", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 50686, "prefix": "ms", "prefix_display": "MS.", "first_name": "DIANA", "nickname": null, "middle_name": "HUNTRESS", "last_name": "DEEM", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 65255, "prefix": null, "prefix_display": null, "first_name": "BRADY", "nickname": null, "middle_name": null, "last_name": "KING", "suffix": null, "suffix_display": null}, "covered_position": "Rep Tim Maloney; Sen Roland Burris", "new": false}, {"lobbyist": {"id": 60158, "prefix": null, "prefix_display": null, "first_name": "KATHRYN", "nickname": null, "middle_name": null, "last_name": "KILEY", "suffix": null, "suffix_display": null}, "covered_position": "Rep JoAnn Davis; Rep Mark Kennedy", "new": false}, {"lobbyist": {"id": 32306, "prefix": "mr", "prefix_display": "MR.", "first_name": "EDWARD", "nickname": null, "middle_name": "S", "last_name": "KARL", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 5399, "prefix": "mr", "prefix_display": "MR.", "first_name": "BENSON", "nickname": null, "middle_name": "S", "last_name": "GOLDSTEIN", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 17238, "prefix": null, "prefix_display": null, "first_name": "EILEEN", "nickname": null, "middle_name": null, "last_name": "SHERR", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 50699, "prefix": "mrs", "prefix_display": "MRS.", "first_name": "MELISSA", "nickname": null, "middle_name": "MARIE", "last_name": "LABANT", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 53892, "prefix": null, "prefix_display": null, "first_name": "JINA", "nickname": null, "middle_name": null, "last_name": "ETIENNE", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 55480, "prefix": null, "prefix_display": null, "first_name": "MELANIE", "nickname": null, "middle_name": null, "last_name": "LAURIDSEN", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 56918, "prefix": "ms", "prefix_display": "MS.", "first_name": "KRISTIN", "nickname": null, "middle_name": "M", "last_name": "ESPOSITO", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 57924, "prefix": "mr", "prefix_display": "MR.", "first_name": "JASON", "nickname": null, "middle_name": "JEEYOON", "last_name": "CHA", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 59191, "prefix": null, "prefix_display": null, "first_name": "JOHN", "nickname": null, "middle_name": null, "last_name": "SCHEID", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 64337, "prefix": null, "prefix_display": null, "first_name": "YIQIONG", "nickname": null, "middle_name": "AMY", "last_name": "WANG", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}], "government_entities": [{"id": 23, "name": "Agriculture, Dept of (USDA)"}, {"id": 235, "name": "Financial Crimes Enforcement Network (FinCEN)"}, {"id": 2, "name": "HOUSE OF REPRESENTATIVES"}, {"id": 188, "name": "Internal Revenue Service (IRS)"}, {"id": 38, "name": "Labor, Dept of (DOL)"}, {"id": 1, "name": "SENATE"}, {"id": 41, "name": "Treasury, Dept of"}]}, {"general_issue_code": "ACC", "general_issue_code_display": "Accounting", "description": "Data Transparency; DATA Act, S 994, HR 2061; Medicaid Integrity Act of 2013, H.R. 162 (audits of Medicaid Managed Care programs). Revisions of the JOBS Act, including mandatory audit firm rotation. Auditor liability; Audit Integrity and Job Protection Act, HR 1564; PCAOB Enforcement Transparency Act of 2013, S 848; CLEAR Relief Act of 2013, HR 1750; PCAOB Enforcement Transparency Act of 2013, S 848.", "foreign_entity_issues": "", "lobbyists": [{"lobbyist": {"id": 15578, "prefix": "mr", "prefix_display": "MR.", "first_name": "MARK", "nickname": null, "middle_name": "G", "last_name": "PETERSON", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 15990, "prefix": "mr", "prefix_display": "MR.", "first_name": "PETER", "nickname": null, "middle_name": "M", "last_name": "KRAVITZ", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 50686, "prefix": "ms", "prefix_display": "MS.", "first_name": "DIANA", "nickname": null, "middle_name": "HUNTRESS", "last_name": "DEEM", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 65255, "prefix": null, "prefix_display": null, "first_name": "BRADY", "nickname": null, "middle_name": null, "last_name": "KING", "suffix": null, "suffix_display": null}, "covered_position": "Rep Tim Maloney; Sen Roland Burris", "new": false}, {"lobbyist": {"id": 60158, "prefix": null, "prefix_display": null, "first_name": "KATHRYN", "nickname": null, "middle_name": null, "last_name": "KILEY", "suffix": null, "suffix_display": null}, "covered_position": "Rep JoAnn Davis; Rep Mark Kennedy", "new": false}, {"lobbyist": {"id": 41944, "prefix": "mr", "prefix_display": "MR.", "first_name": "CHARLES", "nickname": null, "middle_name": "E", "last_name": "LANDES", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}], "government_entities": [{"id": 23, "name": "Agriculture, Dept of (USDA)"}, {"id": 235, "name": "Financial Crimes Enforcement Network (FinCEN)"}, {"id": 2, "name": "HOUSE OF REPRESENTATIVES"}, {"id": 188, "name": "Internal Revenue Service (IRS)"}, {"id": 38, "name": "Labor, Dept of (DOL)"}, {"id": 1, "name": "SENATE"}, {"id": 41, "name": "Treasury, Dept of"}]}, {"general_issue_code": "FIN", "general_issue_code_display": "Financial Institutions/Investments/Securities", "description": "Regulation of Municipal Advisors, H.R. 797; SEC Regulatory Accountability Act, H.R. 1062; Retail Investor Protection Act, HR 2374; Municipal Advisory Relief Act of 2013, S 710; Investment Advisory Examination Improvement Act of 2013, HR 1627.", "foreign_entity_issues": "", "lobbyists": [{"lobbyist": {"id": 15578, "prefix": "mr", "prefix_display": "MR.", "first_name": "MARK", "nickname": null, "middle_name": "G", "last_name": "PETERSON", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 15990, "prefix": "mr", "prefix_display": "MR.", "first_name": "PETER", "nickname": null, "middle_name": "M", "last_name": "KRAVITZ", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 50686, "prefix": "ms", "prefix_display": "MS.", "first_name": "DIANA", "nickname": null, "middle_name": "HUNTRESS", "last_name": "DEEM", "suffix": null, "suffix_display": null}, "covered_position": null, "new": false}, {"lobbyist": {"id": 65255, "prefix": null, "prefix_display": null, "first_name": "BRADY", "nickname": null, "middle_name": null, "last_name": "KING", "suffix": null, "suffix_display": null}, "covered_position": "Rep Tim Maloney; Sen Roland Burris", "new": false}, {"lobbyist": {"id": 60158, "prefix": null, "prefix_display": null, "first_name": "KATHRYN", "nickname": null, "middle_name": null, "last_name": "KILEY", "suffix": null, "suffix_display": null}, "covered_position": "Rep JoAnn Davis; Rep Mark Kennedy", "new": false}], "government_entities": [{"id": 23, "name": "Agriculture, Dept of (USDA)"}, {"id": 235, "name": "Financial Crimes Enforcement Network (FinCEN)"}, {"id": 2, "name": "HOUSE OF REPRESENTATIVES"}, {"id": 188, "name": "Internal Revenue Service (IRS)"}, {"id": 38, "name": "Labor, Dept of (DOL)"}, {"id": 1, "name": "SENATE"}, {"id": 41, "name": "Treasury, Dept of"}]}, {"general_issue_code": "GOV", "general_issue_code_display": "Government Issues", "description": "S. 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