I.e., if you have a partnership agreement with gov't and have a partnership meeting with government staff, does paying for lunch or the meeting room qualify as a gift? Or is it only where the activity is considered lobbying?

If these activities do not qualify as lobbying, due to subsection 2(2)(c), then paying for lunch or other expenses of the meeting would not be considered a gift to a public office holder you are lobbying, under the LTA. Expenses paid by an NGO pursuant to an MOU or contract for services would likely not be considered a gift. Going forward, it may be prudent to include a specific reference (in the MOU or contract for service), to expenses paid by the organization, to state that reasonable expenses such as meals and travel for participating public office holders are a routine part of the MOU/contract expenses and are not considered gifts or other benefits under the LTA.