To increase public disclosure of the identity & extent of the efforts of lobbyists who are paid to influence decisionmaking by federal legislative & executive branch officials, Congress enacted the Lobbying Disclosure Act of 1995 (LDA). This report: describes the differences between the LDA & the Internal Revenue Code (RC) definitions (def.) of lobbying; determines the impact that differences in the def. may have on registration & reporting under LDA, including info. on the number of org's. using each def. & the expenses they have reported; & identifies & analyzes options that may better ensure that the public disclosure purposes of LDA are realized.Caradine, Richard W. is the author of 'Federal Lobbying Differences in Lobbying Definitions and Their Impact' with ISBN 9780788184949 and ISBN 0788184946.