§ 1626Reporting by Candidate and Political Committees and other Persons

(a) Each treasurer of a political committee and each
candidate for election to public office shall file with the

appropriate supervisor reports of receipts and expenditures on
forms, designed by the Secretary of the Commonwealth, if the
amount received or expended or liabilities incurred shall exceed
the sum of two hundred fifty dollars ($250). Should such an
amount not exceed two hundred fifty dollars ($250), then the
candidate or the treasurer of the committee shall file a sworn
statement to that effect with the appropriate supervisor rather
than the report required by this section.
   (b) Each report shall include the following information:
   (1) The full name, mailing address, occupation and name of
employer, if any, or the principal place of business, if
self-employed, of each person who has made one or more
contributions to or for such committee or candidate within the
reporting period in an aggregate amount or value in excess of
two hundred fifty dollars ($250), together with the amount and
date of such contributions. The accuracy of the information
furnished to the candidate or committee shall be the
responsibility of the contributor.
   (2) The full name and mailing address of each person who
has made one or more contributions to or for such committee or
candidate within the reporting period in an aggregate amount
or value in excess of fifty dollars ($50), together with the
amount and date of such contributions. The accuracy of the
information furnished by the contributor shall be the
responsibility of the contributor.
   (3) The total sum of individual contributions made to or
for such committee or candidate during the reporting period and
not reported under clauses (1) and (2).
   (4) Each and every expenditure, the date made, the full
name and address of the person to whom made and the purpose for
which such expenditure was made.
   (5) Any unpaid debts and liabilities, with the nature and
amount of each, the date incurred and the full name and address
of the person owed.
   (6) The account shall include any unexpended balance of
contributions or other receipts appearing from the last account
filed.
   (c) Vouchers or copies of vouchers for all sums expended
amounting to more than twenty-five dollars ($25) shall be
retained by the candidate or the committee treasurer and shall
be available for public inspection and copying as herein
provided. Any person may inspect or copy such vouchers or copies
thereof by filing a written request with the appropriate
supervisory office which shall notify the candidate or political
committee of such request. The candidate or political committee
shall have the option of either forwarding such vouchers or
copy of the same to the supervisor for such purpose or making
the vouchers or copy of the same available to the requesting
person. If a candidate or a treasurer of a political committee
shall fail to make said vouchers or copies thereof available
for inspection and copying when requested by the appropriate
supervisory officer, such officer shall direct the candidate
or political committee to promptly deliver the vouchers or
copies thereof to the supervisory office for purposes of
inspection and copying. Costs of copying and costs of delivery
by the candidate or treasurer of the requested vouchers or
copies thereof shall be borne by the person requesting same.
((c) amended July 11, 1980, P.L.591, No.127)
   (d) Pre-election reports by candidates for offices to be
voted for by the electors of the State at large and all
political committees, which have expended money for the purpose
of influencing the election of such candidate, shall be filed

not later than the sixth Tuesday before and the second Friday
before an election, provided that the initial pre-election
report shall be complete as of fifty (50) days prior to the
election and the subsequent pre-election report shall be
complete as of fifteen (15) days prior to the election.
Pre-election reports by all other candidates and political
committees which have received contributions or made
expenditures for the purpose of influencing an election shall
be filed not later than the second Friday before an election,
provided that such report be complete as of fifteen (15) days
prior to the election. ((d) amended July 11, 1980, P.L.600,
No.128)
   (e) All candidates or political committees, required to
file under this section, shall also file a post-election report
not later than thirty (30) days after an election which shall
be complete as of twenty (20) days after the election. In the
case of a special election the post-election report shall be
complete as of ten (10) days after such special election. ((e)
amended July 10, 1981, P.L.256, No.84)
   (f) Each report shall also contain a summary, on a separate
page, of the information required by subsection (b).
   (g) Every person, other than a political committee or
candidate, who makes independent expenditures expressly
advocating the election or defeat of a clearly identified
candidate, or question appearing on the ballot, other than by
contribution to a political committee or candidate, in an
aggregate amount in excess of one hundred dollars ($100) during
a calendar year shall file with the appropriate supervisor, on
a form prepared by the Secretary of the Commonwealth, a report
which shall include the same information required of a candidate
or political committee receiving such a contribution and,
additionally, the name of the candidate or question supported
or opposed. Reports required by this subsection shall be filed
on dates on which reports by political committees making
expenditures are required to report under this section.
   (h) All reports required to be filed pursuant to this
section shall be filed pursuant to section 1630. All reports
and statements required by this section shall cover the campaign
activity of a candidate only from the last prior report or
statement. ((h) amended July 11, 1980, P.L.591, No.127)
   (i) An expenditure from a candidate's political committee
to another political committee shall be reported as a
contribution by the political committee receiving the
contribution but need not be reported by the contributing
candidate's political committee until the time required by law
for that candidate's political committee to report: Provided,
however, That if the amount of the contribution exceeds two
hundred fifty dollars ($250) to a single political committee
or one thousand dollars ($1,000) in aggregate contributions to
more than one political committee for any primary, general or
special election, then receipts and expenditures shall be
reported by the contributing committee at the same time as
required by law for the committee receiving same. ((i) added
July 21, 1979, P.L.189, No.63)
   (j) All "Political Action Committees" shall report to the
Secretary of the Commonwealth all expenditures to or made on
behalf of, any State-wide candidate, candidate for the
Pennsylvania House of Representatives, or candidate for the
State Senate, in the same manner as indicated in this section
as a candidate's political committee. This provision shall be
in addition to any other filing and reporting provisions of

this act which apply to such committees, their treasurers and
chairmen. ((j) added July 21, 1979, P.L.189, No.63)
   (1626 added Oct. 4, 1978, P.L.893, No.171)