§ Ethics Rule 2.107Independent expenditure reports

(A) Any person other than an individual, including a political
action committee, that makes an independent expenditure of Five
Thousand Dollars ($5,000.00) or more in the aggregate at least
fifteen (15) days prior to any election shall be required to file a
report with the Commission at the same time that candidate committees
are required to file pre-election reports for the applicable
election.
(B) Any person other than an individual, including a political
action committee, that makes an independent expenditure of Five
Thousand Dollars ($5,000.00) or more in the aggregate during the
period beginning no more than fourteen (14) days prior to any
election and ending on the day of the election shall make a report to
the Commission no later than the business day following the day the
expenditure is made.
(C) Each report filed by a person other than a political action
committee shall include the name and address of the person making the
independent expenditure and the name, street address, telephone
number, and office or title of the individual filing the report.
(D) Each report filed shall include the name of the political
action committee or the person making the independent expenditure;
the amount, date and a brief description or statement of each
independent expenditure; and the name and office of the candidate
supported or opposed, indicating whether the candidate was supported
or opposed.
(E) If the person making the independent expenditure, other than
a political action committee, received funds from any other person
for the purpose of making an independent expenditure or expenditures,
the report shall include the name, address and principal business
activity of each person contributing funds in excess of Fifty Dollars
($50.00) in the aggregate and the amount of any such contribution or
contributions that have not been previously reported, together with a
cumulative total of all contributions made by each person since the
first report was filed for the election for which the independent
expenditure is being made. As used in this section, “for the purpose
of” means that the funds are either (1) received by an organization
or corporation in response to a solicitation specifically requesting
funds to pay for an independent expenditure or electioneering
communication or (2) specifically designated for independent
expenditures or electioneering communications by the donor.
(F) If the person making the independent expenditure is a nonprofit corporation that has not been officially approved by the
United States Internal Revenue Service for tax exempt status under
Section 501(c) of Title 26 of the United States Code as it currently
exists or as it may be amended, the report shall include the name,
address and principal business activity of each person contributing
funds in excess of Fifty Dollars ($50.00) in the aggregate to the
corporation during the current calendar year and the preceding
calendar year and the amount of any such contribution or
contributions that have not been previously reported, together with a
cumulative total of all contributions made by each person since the
first report was filed for the election for which the independent
expenditure is being made.
(G) Reports required by this section shall not relieve the
person making the report from filing other reports required by these
Rules.
(H) If any person makes, or contracts to make, any expenditure
for an independent expenditure and such expenditure is coordinated
with a candidate or a candidate committee in any way, the expenditure
shall be considered as a contribution to the candidate committee and
as an expenditure by the candidate committee.