Oklahoma Code § Rule-2.105

Title 74E. Title 74E: Report Requirements for Political Action Committee
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A Report of Contributions and Expenditures by a political action
committee shall include, but not be limited to, the following
information:
A.  (1)  the name of the committee and the time period covered
by the report;

(2)  the total of all monetary contributions accepted during the
time period covered by the report, and the aggregate total of all
monetary contributions accepted during the calendar year of the time
period covered by the report;
(3)  the total of all monetary contributions from other
political action committees accepted during the time period covered
by the report, and the aggregate total of all monetary contributions
from other political action committees accepted during the calendar
year of the time period covered by the report;
(4)  the total of all other funds accepted during the time
period covered by the report, including transfers from an associated
political action committee, and the aggregate total of all such
other funds accepted during the calendar year of the time period
covered by the report;
(5)  the total of all monetary contributions or funds accepted
from any source during the time period covered by the report, and
the aggregate total of all monetary contributions or funds accepted
during the calendar year of the time period covered by the report;
(6)  the total value of all in-kind contributions accepted
during the time period covered by the report, and the aggregate
total value of all in-kind contributions accepted during the
calendar year of the time period covered by the report;
(7)  the total of all expenditures (other than contributions to
candidate committees, independent expenditures or electioneering
communications) made during the time period covered by the report,
and the aggregate total of all such expenditures made during the
calendar year of the time period covered by the report;
(8)  the total of all refunds made during the time period
covered by the report, and the aggregate total of all refunds made
during the calendar year of the time period covered by the report;
(9)  the total of all transfers made to or received from an
associated political action committee during the time period covered
by the report and the date of each transfer, and the aggregate total
of all such transfers made during the calendar year of the time
period covered by the report;
(10)  the total amount of all contributions made by the
committee to a candidate committee during the time period covered by
the report, and the aggregate total of all such contributions made
during the calendar year of the time period covered by the report;
(11)  the total amount of all independent expenditures made by
the committee during the time period covered by the report, and the
aggregate total of all such independent expenditures made during the
calendar year of the time period covered by the report;
(12)  the total amount of funds spent on electioneering
communications made by the committee during the time period covered
by the report, and the aggregate total of funds spent on

electioneering communications made during the calendar year of the
time period covered by the report;
(13)  the beginning balance of the committee account for the
reporting period, and the closing balance of the committee account
at the end of the reporting period;
(14)  for limited committees affiliated with a corporation or
labor union, the total amount of funds spent by the corporation or
labor union during the time period covered by the report for the
costs of establishment of, administration of and solicitation of
contributions to the committee; and the aggregate total of funds
spent on the costs of establishment of, administration of and
solicitation of contributions to the committee made during the
calendar year.
B.  (1)  The name, address, occupation and employer of any
person other than a political action committee making a contribution
or contributions exceeding Fifty Dollars ($50.00) in value in the
aggregate, the date and amount of any monetary or in-kind
contributions made during the time period covered by the report, and
the aggregate total of all contributions accepted from the person
during the calendar year of the time period covered by the report;
(2)  the total of all contributions accepted during the time
period covered by the report from contributors making contributions
of no more than Fifty Dollars ($50.00) in the aggregate, and the
aggregate total of all such contributions during the calendar year
of the time period covered by the report;
(3)  the name and Commission identification number of a
political action committee making a contribution or contributions,
the date and amount of any monetary or in-kind contributions made
during the time period covered by the report, and the aggregate
total of all contributions accepted from the political action
committee during the calendar year of the time period covered by the
report;
(4)  the name, address, occupation and employer, if applicable,
of a contributor to whom a refund was made during the time period
covered by the report, the date and amount of the refund, and the
aggregate total of all contributions refunded to the contributor
during the calendar year of the time period covered by the report;
(5)  loans made to the committee during the time period covered
by the report, including loans by commercial financial institutions;
the name, address and, if applicable, occupation and employer, of
the person making the loan; the amount of the loan, the date the
loan was made, the interest rate for the loan, the repayment terms
for the loan and the total of all loans made to the committee; any
payments on loans during the time period covered by the report, the
amount of the payment, the date the payment was made and the
remaining balance of the loan following the payment; and the total
of all payments made on all loans to the committee and the remaining

balance on all loans to the committee during the calendar year of
the time period covered by the report;
(6)  the name and address of any person or entity to whom an
expenditure of more than Two Hundred Dollars ($200.00) in the
aggregate was made during the time period covered by the report, a
description of the goods or services purchased with the expenditure,
and the aggregate total of all expenditures made to the person or
entity during the calendar year of the time period covered by the
report.  Split purchasing for the purpose of evading reporting an
expenditure shall be prohibited.  Expenditures made to compensate
political consultants and similar consultants shall be reported by
identifying the type of services provided to the campaign by the
consultants.  Expenditures made by political consultants and other
third parties on behalf of the committee shall be reported as if the
expenditures were made by the committee.  Expenditures made by using
a credit card shall be reported by itemizing each individual
expenditure of more than Two Hundred Dollars ($200.00).
Contributions accepted from a limited liability company shall be
reported as contributions from the individual members of the limited
liability company in proportions equal to their ownership interest
in the limited liability company.  Contributions accepted from a
partnership shall be reported as contributions from the individual
partners of the partnership in proportions equal to their ownership
interest in the partnership.  As used in this section, “associated
political action committee” shall mean a political action committee
registered with the Federal Election Commission when the connected
or affiliated entities of the two committees share a formal business
relationship such as the national and state organizations of a
professional or business organization or labor union.  Transfers
between a political action committee and an associated political
action committee shall not be considered as contributions or
expenditures.
C.  The Report of Contributions and Expenditures for Non-
Oklahoma Committees shall include, but not be limited to, the
following information:
(1)  the name of the committee and the time period covered by
the report;
(2)  the total amount of all contributions made by the committee
to an Oklahoma state candidate committee during the time period
covered by the report, and the aggregate total of all such
contributions made during the calendar year of the time period
covered by the report;
(3)  the total amount of all independent expenditures made by
the committee during the time period covered by the report, and the
aggregate total of all such independent expenditures made during the
calendar year of the time period covered by the report;

(4)  the total amount of funds spent on electioneering
communications made by the committee during the time period covered
by the report, and the aggregate total of funds spent on
electioneering communications made during the calendar year of the
time period covered by the report;
(5)  The name, address, occupation and employer of any Oklahoma
resident making a contribution or contributions exceeding Fifty
Dollars ($50.00) in value in the aggregate, the date and amount of
any monetary or in-kind contributions made during the time period
covered by the report, and the aggregate total of all contributions
accepted from the person during the calendar year of the time period
covered by the report.
Promulgated by Ethics Commission January 10, 2014; effective upon
Legislature’s sine die adjournment May 23, 2014; operative January
1, 2015.

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