5 CFR §2634.307

1. (a)In general. Except reports required under § 2634.201(f), each financial disclosure report filed pursuant to this subpart must identify all positions held at any time by the filer during the reporting period, as an officer, director, trustee, general partner, proprietor, representative, executor, employee, or consultant of any corporation, company, firm, partnership, trust, or other business enterprise, any nonprofit organization, any labor organization, or any educational or other institution other than the United States.
2. (b)Exceptions. The following need not be reported under paragraph (a) of this section:
   1. (1)Positions held in any religious, social, fraternal, or political entity; and
   2. (2)Positions solely of an honorary nature, such as those with an emeritus designation.