Tax returns provide one picture of association lobbying. IRS Form 990 captures spending on federal, state and grassroots activities by tax-exempt entities. The returns, collected and analyzed by CEO Update, show at least six trade groups spend more than $40 million in 2016, the most recent data available. However, some groups—such as the National Restaurant Association and AARP—aren't required to report lobbying expenditures to the IRS because members do not deduct dues as a business expense. Read More