Labor Links

For the most up-to-date information on auditing, accounting, and tax filing standards for Labor Organizations and other valuable resources:

ACES Digital Certificates (IdenTrust)
ACES is a federal government sponsored program that allows online access to personal information and government agency services through the use of digital certificates. As an ACES-accredited certification authority, IdenTrust issues digital certificates that authenticate the identity of individuals, representatives of organizations and government agencies involved in the GSA ACES program.

Department of Labor (DOL)
The Department of Labor (DOL) fosters and promotes the welfare of the job seekers, wage earners, and retirees of the United States by improving their working conditions, advancing their opportunities for profitable employment, protecting their retirement and health care benefits, helping employers find workers, strengthening free collective bargaining, and tracking changes in employment, prices, and other national economic measurements.

DOL Form LM-2
Every labor organization subject to the Labor-Management Reporting and Disclosure Act, as amended (LMRDA), the Civil Service Reform Act (CSRA), or the Foreign Service Act (FSA) must file a financial report each year with Officer of Labor-Management Standards (OLMS). Labor organizations with total annual receipts of $200,000 or more must file the Form LM-2 for their fiscal years beginning before July 1, 2004

DOL Form LM-10
Employers must file annual reports on Form LM-10 if they had certain specified financial dealings with their employees, unions, union agents, or labor relations consultants.

DOL Form LM-30
Union officers or employees (except employees performing exclusively clerical or custodial services) must file a Labor Organization Officer and Employee Report, Form LM-30, if they or their spouses or minor children have certain interests or dealings related to an employer whose employees their union represents or is actively seeking to represent.

Internal Revenue Service (IRS) 
The IRS provides America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

Office of Labor-Management Standards (OLMS)
The Office of Labor-Management Standards (OLMS) of the U.S. Department of Labor's Employment Standards Administration administers and enforces most provisions of the Labor-Management Reporting and Disclosure Act of 1959 (LMRDA).