Responding to Democratic-sponsored lobbying and ethics reform bills recently introduced in the House and Senate, the American League of Lobbyists (ALL) recently adopted a set of principles to guide lobbying reform. Among its recommendations is an expansion of the definition of lobbying to cover all types of legislative advocacy efforts, include advertising, media campaigns and grassroots efforts that are currently exempt from filing and disclosure requirements forms. ALL, a membership organization representing more than 700 lobbyists, concluded at its August board meeting that the Lobbying Disclosure Act (LDA) should apply to all legislative activities, including those of "church groups, state and local governments and public relations professionals." The league began crafting its reform principles in May when Reps. Marty Meehan (D-MA) and Rahm Emanuel (D-IL) introduced legislation to reform the LDA. The Special Interest Lobbying and Ethics Accountability Act of 2005 (H.R. 2412) would increase lobbying disclosure requirements for grassroots groups and coalitions, curb privately funded travel by U.S. Congresspersons, and strengthen enforcement and oversight of current ethics and lobbying disclosure rules by the Senate clerk's office. Sen. Russ Feingold (D-WI) introduced a similar bill in the Senate. The Lobbying Disclosure Act of 1995 (LDA) governs federal lobbying by professional lobbyists, lobbying firms, and tax-exempt organizations. The LDA requires an organization to register with and file semi-annual reports to the clerk of the House of Representatives detailing its federal lobbying activities if it 1) has at least one employee who qualifies as a lobbyist as defined by the act, and 2) expects to spend $24,500 or more in a six-month period on lobbying. Houses of worship are currently exempt from the LDA. Nonprofit 501(c)(3) organizations are already required annually to submit extensive filings (in the Form 990) to the Internal Revenue Service (IRS), including disclosing lobbying activities at the federal, state and local level. Currently the LDA permits a nonprofit organization that has chosen to fall under an expenditure test -- a test that identifies how much money an organization may spend on lobbying -- to use the IRS tax code definitions already submitted through the Form 990. If the LDA is modified, it is unclear how such modifications will affect nonprofits. Currently the provision to submit the Form 990 continues, but that could change. Nonprofits are being urged to follow developments related to and to better understand reporting rules that may change, with nonprofit advocates fearing new rules may create burdensome reporting requirements and fuzzy definitions. Education and enforcement of rules, which ALL also supports, are critical for nonprofit accountability, as well as an expansion of the range of voices in the advocacy arena. Many nonprofits, particularly small groups, do not put substantial resources into federal lobbying. Although nonprofits value public policy participation, most are not involved in advocacy on a consistent basis. For example, of the nonprofits that report carrying out any lobbying activity, roughly three out of five say they lobby infrequently. In general, many nonprofits have a hazy understanding of federal advocacy and lobby laws. A 2002 study, conducted by OMB Watch, The Center for Lobbying in the Public Interest and Tufts University, found that even among those who claim to know the rules, most groups lacked an understanding of the basic limits on lobbying and were unaware even of what constitutes lobbying under IRS rules.