(1) CONTRIBUTIONS AND DISBURSEMENTS. (a) Each political action 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 committee. The political action 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 political action 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 political action 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 political action committee for the calendar year are in excess of $200. 4. An itemized statement of each contribution made anonymously to the political action committee. If the contribution exceeds $10, the political action committee shall specify whether the 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 contributions 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 political action 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 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 political action 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 TO SUPPORT OR OPPOSE CANDIDATES AT SPRING PRIMARY. A political action committee that makes or accepts contributions, makes disbursements, or incurs obligations to support or oppose one or more candidates for office at a spring primary or 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, or to support or oppose other committees engaging in such activities, shall do all 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 political action 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 TO SUPPORT OR OPPOSE CANDIDATES AT SPRING ELECTION. A political action committee that makes or accepts contributions, makes disbursements, or incurs obligations to support or oppose one or more candidates for office at a spring election or 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, or to support or oppose other committees engaging in such activities, shall do all 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 TO SUPPORT OR OPPOSE CANDIDATES AT PARTISAN PRIMARY. A political action committee that makes or accepts contributions, makes disbursements, or incurs obligations to support or oppose one or more candidates for office at a partisan primary or a candidate at 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, or to support or oppose other committees engaging in such activities, shall do all 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 TO SUPPORT OR OPPOSE CANDIDATES AT GENERAL ELECTION. A political action committee that makes or accepts contributions, makes disbursements, or incurs obligations to support or oppose one or more candidates for office at a general election or 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, or to support or oppose other committees engaging in such activities 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.
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