Delaware Code § 15-8005

Duties of a political committee
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A political committee shall:
(1) File a statement of organization with the Commissioner no later than 24 hours after it receives any contribution or makes any
expenditure that causes the aggregate amount of contributions by or expenditures to such committee to exceed $500 during an election
period. The statement of organization shall be filed under penalty of perjury, and shall include the following information:
a. The full name and mailing address of the committee;
b. The full name and mailing address of each of the officers of the committee, 1 of whom shall be an individual named as its
treasurer;
c. A concise statement of the committee's purposes or goals;
d. The name, office sought, and party affiliation of any candidate whom the committee is supporting or opposing, to the extent
such information is known as of the date of filing; and, if the committee is supporting the entire ticket of any party, the name of
the party; and
e. If the committee files reports with the Federal Elections Commission or any out-of-state agency, a statement to that effect
including the name of the agency.
(2) Report any change in its officers within 7 days after such change becomes effective.
(3) Keep complete records of all contributions received and all expenditures made by or on behalf of the political committee, and
shall retain such records for 3 full years following the election in connection with which the contributions and expenditures were made.
(4) File with the Commissioner the reports required under this chapter.

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