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Public Policy Engagement

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The Coca-Cola Company (the "Company") believes in responsible corporate governance and participates in the political process to educate U.S. policymakers and help shape reasonable policies that impact our business and our more than 700,000 system associates.

The Company complies with all applicable U.S. legal requirements regarding contributions to political organizations, candidates for federal, state and local public office, ballot measure campaigns, political action committees and trade associations. The Company's engagement with these organizations and individuals is a part of our commitment to the sustainability of the communities in which we operate.

U.S. Government Advocacy and Political Contributions Policy

Political contributions and U.S. trade association memberships are overseen and approved by the Vice President of Corporate Government Affairs, and are also reviewed by the Public Issues and Diversity Review Committee (the "PIDRC") and approved by the Company's Board of Directors. All related activities, including political contributions, public policy advocacy and trade association memberships, are governed as follows:

Legal Compliance: The political activity and contributions of the Company and its affiliated Political Action Committees (PACs) are executed in compliance with all applicable U.S. laws, regulations and corresponding legal reporting requirements. To ensure compliance, all of our political contributions are reviewed and approved by Company senior government relations leaders and Company senior legal counsel.

Board and Management Oversight: Our public policy advocacy efforts, including all political contributions and payments to trade associations and other tax-exempt organizations, are reviewed by the Public Issues and Diversity Review Committee (the "PIDRC") of the Company's Board of Directors to ensure alignment with Company policy and our overall values. In addition, the PIDRC periodically reviews this Government Advocacy and Political Contributions policy to ensure its efficacy. This review is required by the Committee's charter.

Public Policy Agenda Alignment: Consistent with applicable U.S. laws and regulations, our political contributions may be given to political candidates and organizations whose views and work are consistent with the interests and values of our Company, our overall business system, the non-alcoholic beverage industry and the communities in which we operate without regard for the private political preferences of Company officers and executives. The Company will regularly update the PIDRC throughout the year on its public policy advocacy efforts, which generally align with the relevant Risk Factors that can be found in the Company's publicly-available 10-K filing with the U.S. Securities and Exchange Commission. In addition, we will provide a direct link on the Company's website to our federal lobbying disclosure reports under the U.S. Lobbying Disclosure Act, 2 U.S.C. § 1601 et seq.

Priority advocacy areas for our Company are:

  • Corporate taxation: We are subject to income tax in the U.S. and in numerous other jurisdictions in which we generate operating revenues. The Company advocates for tax reform that enables American-headquartered businesses to operate globally on a competitive basis with non-U.S.based companies.
  • Product-specific policies, such as taxes, restrictions or regulations: The Coca-Cola system is a major contributor to the economy through local jobs, investment, taxes and community investment. The Company advocates for choice and opposes discriminatory tax policies that single out certain beverages.
  • Environmental policy: We have a role to play in working to use the best possible mix of energy sources, while improving the energy efficiency of our manufacturing and distribution processes. The Company advocates for fair policies that impact water quality, packaging, and ingredients/agriculture.

2012 Political Contributions and Trade Association Membership

Note: Corporations, including The Coca-Cola Company, are prohibited by law from making political contributions to any U.S. federal government officeholder or candidate. Therefore, any and all contributions noted on the 2012 charts below in support of federal officeholders or candidates were made by a Political Action Committee (PAC) affiliated with the Company. The state chart also may reflect some state and local PAC contributions.

View all of the Company's and its affiliated PACs' contributions for the first half of 2014.

View all of the Company's and its affiliated PACs' contributions for 2013.

View all of the Company's and its affiliated PACs' contributions for 2012.

2013 Giving Charts

Public Disclosure: Our Company supports public transparency relating to political activity and contributions, and our Company complies with all related applicable laws, regulations and legal reporting requirements. To further the goal of transparency in this area, we will post this policy, semi-annual reports of all of our Company's and affiliated Political Action Committees' political contributions, including those to any political entities organized under 26 U.S.C § 527 of the Internal Revenue Code, and a list of trade association memberships on our Company website.

Trade Associations: Our Company supports many trade associations and other organizations that represent a broad spectrum of views on public policy issues. As a matter of course, the Company reviews its involvement in these organizations for mission consistency. While we may not agree with every position taken by these groups, we believe engagement on policy issues through groups like these is important, and that it will take all of us -- governments, academia, civil society and business -- to find solutions to society's most pressing public policy issues.

All trade association membership is overseen and approved by the president of our U.S. business and senior public affairs and government relations representatives. The Company publicly discloses and updates annually the list of trade associations of which we are a member. We define trade associations as organizations that represent the non-alcoholic beverage industry, the broader food and consumer goods industry, key customer and supplier industries and the overall business community. Our trade association listing is categorized by membership payment ranges and posted on the Company's website.

In compliance with U.S. law, we disclose the portion of the payments we make to trade associations that are used for federal lobbying expenditures in quarterly lobbying reports. More information about how much our Company spent on lobbying as well as the specific issues on which we lobbied in a given quarter can be found in these reports (view quarterly federal lobbying reports in Learn More). Additionally, we expect any third party groups with which we are affiliated to report political contributions – just as we do and as the law requires.

Coca-Cola PAC Match Program

Coca-Cola PAC members can designate charitable organizations to receive contributions in a dollar amount equal to their year-end PAC contributions total. Any gifts to the matched organization come from general corporate treasury fund dollars -- neither The Coca-Cola Company nor the individual PAC contributor receives a tax deduction for any of those donations. The Coca-Cola PAC Match program provides support to organizations that focus on environment, well-being and community involvement.

2013 Coca-Cola PAC Match Program: $263,712.14


Coca-Cola Civic Action Network

CAN logo

The Coca-Cola Civic Action Network (CAN) is a non-partisan group whose purpose is to provide information to the Coca-Cola family about national, state and local issues that could affect our industry, as well as each of us individually. Whenever an issue comes up that could change our day-to-day lives, CAN ensures its members are well informed of the issues, while also sharing the great things Coca-Cola does in our local communities. Become a member of CAN today by simply clicking on the link below.

Join us today!

Learn More

View 2014 mid-year contributions on the LD-203 Lobbying Contributions Report (PDF)

View 2013 year-end contributions on the LD-203 Lobbying Contributions Report (PDF)

View 2013 mid-year contributions on the LD-203 Lobbying Contributions Report (PDF)

View 2012 year-end contributions on the LD-203 Lobbying Contributions Report (PDF)

View 2012 contributions from The Coca-Cola Company and Coca-Cola PAC (PDF)

The Company complies with federal requirements to file quarterly and semi-annual reports under the U.S. Lobbying Disclosure Act. These reports show how much our Company spent on lobbying and other political activities as well as the specific issues on which we lobbied in a given quarter. The semi-annual reports also require our Company to certify that we comply with Congressional "gift" prohibitions and rules.

View federal quarterly lobbying reports:    Q1 2014 (PDF)   |  Q2 2014 (PDF)   |   Q3 2013 (PDF)   |  Q4 2013 (PDF)

View 2012 trade association membership payments (PDF).

If you have any questions or require further information regarding the Company policy, please contact the Company's Office of the Vice President, Government Relations, The Coca-Cola Company, P.O. Box 1734, Atlanta, GA 30301.

Please Note: Inclusion of a link other than to The Coca-Cola Company's (TCCC) website does not imply endorsement by TCCC, is included only for your convenience and is not under TCCC control. TCCC cannot attest to the accuracy of information provided by linked sites nor can TCCC be held responsible or liable for the privacy policies or practices, contents of such linked sites or any transactions by you on any linked sites.

* Other:  May include contributions to state beverage associations, trade association PACs or other PACs, and candidates not affiliated with any political party.