---
kind: "section"
citation: "29 C.F.R. § 403.3"
title: "29"
number: "403.3"
heading: "Form of annual financial report—detailed report."
url: "https://uscodex.org/cfr/29/403.3"
---

# §403.3. Form of annual financial report—detailed report.

- (a) Every labor organization shall, except as expressly provided otherwise in this part, file an annual financial report as required by [§ 403.2](/cfr/29/403.2.md), prepared on United States Department of Labor Form LM-2, “Labor Organization Annual Report,” in the detail required by the instructions accompanying the form and constituting a part thereof.
- (b) If a labor organization has gross annual receipts totaling $40,000,000 or more for its fiscal year it shall file the annual financial report called for in section 201(b) of the Act on United States Department of Labor Form LM-2 Long Form entitled “Labor Organization Annual Report Long Form,” in accordance with the instructions accompanying such form and constituting a part thereof.

## Notes

### Amendments

[91 FR 32622, June 1, 2026]

### Authority

Authority: Secs. 201, 207, 208, 301, 73 Stat. 524, 529, 530 (29 U.S.C. 431, 437, 438, 461); Secretary's Order No. 03-2012, 77 FR 69376, November 16, 2012.

### Source

Source: 28 FR 14383, Dec. 27, 1963, unless otherwise noted.

### Amendments

[91 FR 32622, June 1, 2026]