§ NRS § 294A.365Categorization of expenditures and expenses in reports required; categories for use in reports; itemization of transactions paid using credit or debit card

Categorization of expenditures and expenses in reports required;
categories for use in reports; itemization of transactions paid using credit or
debit card.

1.  Each report required pursuant to NRS 294A.210, 294A.220 and 294A.280 must consist of a list of each
expenditure in excess of $100 or $1,000, as is appropriate, that was made
during the periods for reporting. Each report required pursuant to NRS 294A.125 and 294A.200 must consist of a list of each
campaign expense in excess of $100 that was incurred during the periods for
reporting. The list in each report must state the category and amount of the
campaign expense or expenditure and the date on which the campaign expense was
incurred or the expenditure was made.

2.  The categories of campaign expense or
expenditure for use on the report of campaign expenses or expenditures are:

(a) Office expenses;

(b) Expenses related to volunteers;

(c) Expenses related to travel;

(d) Expenses related to advertising;

(e) Expenses related to paid staff;

(f) Expenses related to consultants;

(g) Expenses related to polling;

(h) Expenses related to special events;

(i) Expenses related to a legal defense fund;

(j) Expenses related to personal security;

(k) Except as otherwise provided in NRS 294A.362, goods and services provided
in kind for which money would otherwise have been paid;

(l) Contributions made to another candidate, a
nonprofit corporation that is registered or required to be registered pursuant
to NRS 294A.225, a committee for
political action that is registered or required to be registered pursuant to NRS 294A.230 or a committee for the
recall of a public officer that is registered or required to be registered
pursuant to NRS 294A.250;

(m) Fees for filing declarations of candidacy;

(n) Repayments or forgiveness of loans; 

(o) The disposal of unspent contributions
pursuant to NRS 294A.117 or 294A.160; and

(p) Other miscellaneous expenses.

3.  Each report of campaign expenses or
expenditures described in subsection 1 must:

(a) List the disposition of any unspent
contributions using the categories set forth in NRS 294A.117, subsection 3 of NRS 294A.160 or subsection 3 of NRS 294A.286, as applicable; and

(b) For any campaign expense or expenditure that
is paid for using a credit card or debit card, itemize each transaction and
identify the business or other entity from whom the purchase of the campaign
expense or expenditure was made.