The Times discusses the various ways lobbying must be accounted for on disclosure forms.  The LDA

allows groups to estimate lobbying expenditures using definitions created by that law and a 2007 ethics reform law. In general, method A focuses on visits and calls to lawmakers, aides and the administration and “efforts in support of such contacts,” which groups that file under method A generally define as time spent preparing a position paper or meeting with experts to formulate strategy.Methods B and C use the IRS definition of lobbying, which includes all federal, state and local efforts, advertising and grass-roots outreach to the public. It is more limited, however, in whom it considers a “covered official.” Talking about policy with a “covered official” is considered lobbying. Method B is for nonprofits and method C is used by for-profit companies and groups.