Sen. Daniel P. Moynihan (D-N.Y.) earned $165,398 in fees for speeches to Jewish organizations and other groups in 1976, before becoming a senator, according to reports filed with the Secretary of the Senate last week.

Moynihan gained a great reputation as a defender of Israel while U.S. ambassador to the United Nations, a post from which he resigned on Feb. 2, 1976.

The records show that in 1976 he spoke before 20 Jewish organizations, such as the Jewish Federation of Cleveland, the Zionist Organization of America, United Jewish Appeal and the Jewish National Fund, almost always at a fee of $3,750 an appearance. Moynihan also listed $4,000 a speech from such business groups as Coca-Cola, Pepsico and the National Electrical Contractors and $4,500 from IBM.

Not yet a senator in 1976, Moynihan wasn't subject to the $25,000 annual ceiling on outside honoraria that applies to sitting members. (The ceiling will drop to $8,625 on Jan. 1, 1979, under the new ethnics code.)

However, Moynihan had to file for 1976 anyhow under a rule that requires Senate candidates to report whatever they earned from honoraria. Yesterday was the 1976 filing deadline for sitting senators and candidates; about two dozen senators had not yet turned in their reports.

The records also show that Vice President, Mondale, then a senator from Minnesota, got $14,750 in 1976 from speeches, most of them to education groups.

Among sitting senators in 1976, Herman Talmadge (D-Ga.), chairman of the Agriculture Committee and second-ranking Democrat on the tax-writing Finance Committee, was the top earner, hitting the $25,000 ceiling exactly. Many of his speeches were delivered to groups that can affected by action of his committees - such as the National Livestock Dealers, North Carolina Farm Bureau, American Health Care Institute, National Association of Retail, Druggists, National Milk Producers Federation and the like, Talmadge was also the top earner among sitting senators in 1975.

Sen. Robert W. Packwood (R-Ore.), also a Finance Committee member was second to Talmadge at $24,289, including fees from Bonds for Israel (Jewish groups often engage senators to speak at fund-raisers), the Petroleum Equipment Distributors, General Electric Co., the Society of Independent Gas Marketers and the Mortgage Bankers Association.

Third among those who filed was Gale W. McGee (D-Wyo.), who was chairman of the Post Office and Civil Service Committee last year but was defeated for re-election. His honoraria totaled $23,650, including fees from the National Association of Letter Carriers and American Federation of Government Employees.

Fourth was William Proxmire (D-Wis.) at $23,500, virtually all for lectures on college campuses. Fifth was Daniel K. Inouye (D-Hawaii), a member of the Appropriations Committee, with $23,300 - including several fees from Jewish organizations plus business groups like Nationwide Insurance, National Association of Broadcasters and Moore-McCormack Resources Inc.

Birch Bayh (D-Ind.) at $22,008 was next (he actually listed $3,500 more but didn't receive these fees until 1977.