Must an employer file a Form LM-10 for donations to a union scholarship fund?
A32. No. Ordinarily the scholarship fund will meet the conditions set forth in section 302(c)(5) and (7) of the Labor Management Relations Act, and the payments will not be reportable. See 29 U.S.C. 433(a)(1). The LMRDA contains an exception for payments of the kind referred to in this section of the Labor Management Relations Act. If the fund does not meet these conditions, the payments are considered to be payments to a union or union official and must be reported. See also FAQ, Question 62, which addresses payments made to tax-exempt organizations at the request of a union or union officer. Q33. Is a Form LM-10 required if an employer makes a contribution to a union officer or employee who is a candidate for public office? Must the union officer or employee who receives the contribution file a Form LM-30? A33. Yes. Such contributions are reportable, unless the de minimis or another exemption is applicable. See also FAQ, Question 10. Even if the payments are made to a separate campai
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- Must an employer file a Form LM-10 for donations to a union scholarship fund?
