(1) CONTRIBUTIONS AND DISBURSEMENTS. (a) Each candidate, through his or her candidate committee, shall make full reports, upon a form prescribed by the commission and certified as required under s. 11.0103 (3) (c), of all contributions, disbursements, and obligations received, made, and incurred by the candidate committee. The candidate committee shall include in each report the following information, covering the period since the last date covered on the previous report: 1. An itemized statement giving the date, full name, and street address of each person who has made a contribution to the candidate committee, together with the amount of the contribution. 2. An itemized statement giving the date, full name, and street address of each committee to which the candidate committee has made a contribution, together with the amount of the contribution. 3. The occupation, if any, of each individual contributor whose cumulative contributions to the candidate committee for the calendar year are in excess of $200. 4. An itemized statement of each contribution made anonymously to the candidate committee. If the contribution exceeds $10, the candidate committee shall specify whether the candidate committee donated the contribution to the common school fund or to a charitable organization, and shall include the full name and mailing address of the donee. 5. A statement of totals during the reporting period of contri- butions received and contributions donated as provided in subd. 4. 6. A statement of the cash balance on hand at the beginning and end of the reporting period. 7. An itemized statement of each loan of money made to the candidate committee, together with all of the following: a. The full name and mailing address of the lender. b. A statement of whether the lender is a commercial lending institution. c. The date and amount of the loan. d. The full name and mailing address of each guarantor, if any. e. The original amount guaranteed by each guarantor. f. The balance of the amount guaranteed by each guarantor at the end of the reporting period. 8. An itemized statement of every disbursement exceeding $20 in amount or value, together with the name and address of the person to whom the disbursement was made, and the date and specific purpose for which the disbursement was made. 9. An itemized statement of every obligation exceeding $20 in amount or value, together with the name of the person or business with whom the obligation was incurred, and the date and the specific purpose for which each such obligation was incurred. 10. A statement of totals during the reporting period of disbursements made, including transfers made to and received from any other committees, other income, and loans. 11. A statement of the balance of obligations incurred as of the end of the reporting period. (b) The candidate committee shall begin each report filed under this chapter with the first contribution received, disbursement made, or obligation incurred during the reporting period. (2) REPORTS; CANDIDATES AT SPRING PRIMARY. A candidate committee of a candidate at a spring primary or of a candidate at a special primary held to nominate nonpartisan candidates to be voted for at a special election held to fill a vacancy in one or more of the nonpartisan state or local offices voted for at the spring election shall do all of the following: (a) File a preprimary report no earlier than 14 days and no later than 8 days preceding the primary. If a candidate for a nonpartisan state office at an election is not required to participate in a spring primary, the candidate committee shall file a preprimary report at the time prescribed in s. 11.0103 (4) preceding the date specified for the holding of the primary, were it to be required. (b) File a preelection report no earlier than 14 days and no later than 8 days preceding the election. (c) Annually in each year of an election cycle, file a report on January 15 and July 15. (3) REPORTS; CANDIDATES AT SPRING ELECTIONS. A candidate committee of a candidate at a spring election or of a candidate at a special election held to fill a vacancy in one or more of the nonpartisan state or local offices voted for at the spring election shall do all of the following: (a) File a preelection report no earlier than 14 days and no later than 8 days preceding the election. (b) Annually in each year of an election cycle, file a report on January 15 and July 15. (c) Unless a continuing report is required to be filed under this subsection on or before the 45th day after the special election, file a postelection report no earlier than 23 days and no later than 45 days after each special election. (4) REPORTS; CANDIDATES AT PARTISAN PRIMARY. A candidate committee of a candidate at a partisan primary or of a special primary held to nominate candidates to be voted for at a special election held to fill a vacancy in one or more of the state or local offices voted for at the general election shall do all of the following: (a) File a preprimary report no earlier than 14 days and no later than 8 days preceding the primary. (b) File a preelection report no earlier than 14 days and no later than 8 days preceding the election. (c) In an odd-numbered year, file a report on January 15 and July 15. (d) In an even-numbered year, file a report on January 15 and July 15. (e) In an even-numbered year, file a report on September 30 indicating contributions, disbursements, and obligations received, made, or incurred after July 1 that are not included in the preprimary report. (5) REPORTS; CANDIDATES AT GENERAL ELECTIONS. A candidate committee of a candidate at a general election or of a candidate at a special election held to fill a vacancy in one or more of the state or local offices voted for at the general election shall do all of the following: (a) File a preelection report no earlier than 14 days and no later than 8 days preceding the election. (b) In an odd-numbered year, file a report on January 15 and July 15. (c) In an even-numbered year, file a report on January 15 and July 15. (cm) In an even-numbered year, file a report on September 30 indicating contributions, disbursements, and obligations received, made, or incurred after July 1 that are not included in the preprimary report. (d) Unless a continuing report is required to be filed under this subsection on or before the 45th day after the special election, file a postelection report no earlier than 23 days and no later than 45 days after each special election. (6) REPORTS; CANDIDATES HOLDING OFFICE BUT NOT UP FOR ELECTION AT GENERAL ELECTION. A candidate committee of a candidate holding an office voted for at the general election but not up for election in the current election cycle shall do all of the following: (a) In an odd-numbered year, file a report on January 15 and July 15. (b) In an even-numbered year, file a report on January 15 and July 15. (c) In an even-numbered year, file a report on September 30 indicating contributions, disbursements, and obligations received, made, or incurred after July 1 that are not included in the preprimary report. (7) REPORTS OF LATE CONTRIBUTIONS. If any contribution or contributions of $1,000 or more cumulatively are received by a candidate committee for a candidate for state office from a single contributor during the period beginning on the day that is 14 days prior to a primary or election and ending on the day of the primary or election, and the contribution or contributions are not included in the preprimary or preelection report required of the committee under this chapter, the treasurer of the committee or the individual receiving the contribution shall, within 72 hours of receipt, provide the commission with the information required to be reported for contributions received by the committee under this subchapter in such manner as the commission may prescribe. The information shall also be included in the committee’s next regular report.
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