A Report of Contributions and Expenditures by a candidate committee shall include, but not be limited to, the following information: A. (1) the candidate's name, the name of the committee and the time period covered by the report; (2) the total of any surplus funds transferred from a candidate committee for a previous campaign of the same candidate; (3) the total of all monetary contributions accepted during the time period covered by the report, and the aggregate total of all monetary contributions accepted; (4) the total of all monetary contributions from political action committees accepted during the time period covered by the report, and the aggregate total of all monetary contributions from political action committees accepted; (5) the total of all other funds accepted during the time period covered by the report, and the aggregate total of all other funds accepted; (6) 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; (7) 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; (8) the total of all expenditures made during the time period covered by the report, and the aggregate total of all expenditures made; (9) the total of all refunds made during the time period covered by the report, and the aggregate total of all refunds made; (10) the beginning balance of the campaign account for the reporting period, and the closing balance of the campaign account at the end of the reporting period. B. (1) The name, address, occupation and employer of any person other than a political action committee, political party committee, or candidate committee, making a contribution or contribution(s), 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; a. 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; and b. 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. (2) any contributions received from individuals which do not exceed fifty dollars ($50) in the aggregate from any one individual are not itemized and are shown on the report by 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; (3) the name, address, and Commission identification number of a political action committee, political party committee, or candidate 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, political party committee, or candidate committee; (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; (5) loans made to the committee during the time period covered by the report, including loans by the candidate and 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; (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, provided however: a. Split purchasing for the purpose of evading reporting an expenditure shall be prohibited; b. Expenditures made to compensate consultants and similar individuals or organizations shall be reported by identifying the type of services provided to the campaign by the consultants; c. 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; d. Expenditures made by using a credit card shall be reported by itemizing each individual expenditure of more than Two Hundred Dollars ($200.00); e. All expenditures made to reimburse a candidate for personal expenditures made on behalf of the committee shall be itemized in detail, regardless of their value. Promulgated by Ethics Commission January 10, 2014; effective upon Legislature's sine die adjournment May 23, 2014; operative January 1, 2015. Amendment promulgated by Ethics Commission, January 27, 2017, effective immediately. Amendment promulgated by Ethics Commission February 5, 2018; effective upon Legislature's sine die adjournment May 3, 2018; operative May 3, 2018.
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