Is an employer required to file a Form LM-10 if the employer provides office space dedicated for use by the union that represents its employees?
A27. Assuming that the office space is provided without cost to the union, the value of the office space is reportable. Section 203(a) of the LMRDA requires employers to report certain payments to labor organizations and their officials, subject to multiple exceptions. 29 U.S.C. ยง 433. No exception for providing cost-free office space is provided. Unlike the situation where the employer in essence leases office space to a union without charging rent, no report is required where an employer permits its employees’ union officials to reserve on a temporary and episodic basis office or conference space on an as-needed basis for conducting union business. This type of fleeting use by the union of an employer’s facilities, where permission, timing and location are entirely within the employer’s discretion, has no reasonably quantifiable market value.
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