Examples of businesses likely subject to the pay-to-play requirements include law firms, accountants, nonprofit organizations, medical professionals, hospitals, private schools and universities, investment management firms, banks, construction companies, engineering firms, real estate developers, and any other individual or organization that provides goods or services or otherwise engages in business with New Jersey governmental entities.

The following is a step-by-step guide for businesses subject to this reporting requirement.

"Pay-to-play" refers to the perception that government work is awarded on the basis of a business's political contributions, rather than merit. To combat that perception in New Jersey, a complex series of laws was enacted to regulate and monitor political contributions made by those companies doing business with New Jersey government at the state, county or local level.