Summary Contribution Disclosure Requirements

Definition of Contribution 

Contribution means a purchase, payment, promise or obligation to pay, loan or loan guarantee, deposit or gift of money, goods, or services for which a charge is ordinarily made, and includes the payment by a person other than a candidate or political party, or compensation for the personal services of another person, that is rendered to the candidate or political party, and that is made for the purpose of influencing the nomination or election of a candidate; influencing a ballot proposition or question; or supporting or opposing an initiative proposal application filed with the lieutenant governor. 

(Alaska Stat. § 15.13.400) 

What Needs to be Reported 

Candidates and groups must report all contributions, including all funds contributed by the candidate. A report must include the following information on contributions: 

• The name, address, date and amount contributed by each contributor. 
• Contributions in excess of $50 must include the principal occupation and employer of the contributor, if an individual, or the name and address of each officer and director, if not an individual. 
• Contributions in excess of $100 must include the name, address, principal occupation and employer of the contributor, and the date and amount contributed by each contributor; and the date and amount of all contributions made by each contributor. 
• Any monetary contributions must include the check number or the identifying transaction number if paid by other means. 
• Any nonmonetary contribution with a value greater than $100 must include a description of the contribution and provide an estimated fair market value for the contribution. 
• Each loan or loan guarantee must include the date received; the name and address of the lender and any loan guarantor or cosigner; the principal occupation and employer of the lender, loan guarantor or cosigner; the interest rate; and the principal amount of the loan. 
• Each contribution from the candidate to the campaign, and income earned from contributions including bank interest and income from unused contributions invested, must be disclosed as of the date received. Disclosures include a description of the income; the name and address of the source of the income; and the amount or estimated value of the contribution or income. 

A nongroup entity is a person, other than an individual, that takes action the major purpose of which is to influence the outcome of an election, and that cannot participate in business activities (e.g. a 501(c)(4) organization). These entities must report the following information on contributions: 

• The name and address of each officer and director of the nongroup entity. 
• The aggregate amount of all contributions made to the nongroup entity for the purpose of influencing the outcome of an election. 
• The report must include the name, address, date and amount contributed by each contributor for aggregate contributions in excess of $250 during a calendar year; the principal occupation and employer of the contributor; and for all aggregate contributions in excess of $2,000 during a calendar year, the true source of such contributions and all intermediaries, if any, who transferred such funds; and a certification from the treasurer that the report discloses all of the information. 
• A report of contributions made to a different nongroup entity for the purpose of influencing the outcome of an election and expenditures made on behalf of a different nongroup entity for the purpose of influencing the outcome of an election as soon as the total contributions and expenditures to that nongroup entity for the purpose of influencing the outcome of an election reach $500 in a year, and for all subsequent contributions and expenditures to that nongroup entity in a year whenever the total contributions and expenditures to that nongroup entity for the purpose of influencing the outcome of an election that have not been reported under this paragraph reach $500. 

(Alaska Stat. § 15.13.040, 2 Alaska Admin. Code 50.321) 

Not available

Definition of Contribution 

Contribution means any money, advance, deposit or other thing of value that is made to a person for the purpose of influencing an election. “Contribution” includes: 

• A contribution that is made to retire campaign debt from a previous election cycle. 
• Money or the fair market value of anything that is directly or indirectly provided to an elected official for the specific purpose of defraying the expense of communications with constituents. 
• The full purchase price of any item from a committee. 
• Funds or in-kind gifts to fund campaign operating expenses, including staff time and advertisements. 
• Funds or in-kind gifts to cover all other items that are purchased at full price by committee. 
• A loan that is made to a committee for the purpose of influencing an election, to the extent the loan remains outstanding. 

(Ariz. Rev. Stat. § 16-901) 

What Needs to be Reported 

Candidates, political committees and entities must report their total receipts during the reporting period, which includes contributions and any other form of income received by the committee. The report must contain the following information: 

• Any contribution from in-state individuals that exceed $100 for the election cycle must include the identification of the contributor’s occupation and employer. Contributions from in-state individuals that do not exceed $100 during the election cycle do not need to be itemized but may be aggregated instead. 
• Any contribution from out-of-state individuals must include the identification of the contributor’s occupation and employer. 
• Any contributions from other candidate committees, political action committees (PAC) and political parties must be reported. 
• Any contributions from the candidate’s own personal monies must be reported. 
• All loans made to the committee, including identification of any endorser or guarantor other than a candidate’s spouse. The report must include the contribution amount endorsed or guaranteed. 
• Any interest on committee monies. 
• The fair market value of any in-kind contributions received. The amount of an in-kind contribution of services shall be equal to the usual and normal charges for the services on the date performed. 
• PACs and political parties must report the contributions received from corporations, limited liability companies and labor organizations. The report must include the file number issued by the corporation commission for each entity. 

(Ariz. Rev. Stat.  § 16-926) 

Definition of Contribution 

Contribution means advances, deposits or transfers of funds, contracts or obligations (regardless of ability to enforce them), gifts, subscriptions, assessments, payment for services, dues, advancements, forbearance, loans or pledges or promises of money or anything of value, whether or not legally enforceable, to a candidate, committee or holder of elective office, made for the purpose of influencing the nomination or election of any candidate. 

(Ark. Code Ann.  7-6-201) 

What Needs to be Reported 

Candidates must report the following information on contributions: 

• The name and address of each contributor, including the candidate, who made a contribution or contributions when aggregated are in excess of $50. 
• Additional disclosure reporting is required for aggregate contributions in excess of $50 during a calendar year. An itemization includes the contributor’s principal place of business, employer, occupation, the amount contributed, the date the contribution was accepted by the candidate, and the aggregate contributed for each election. 
• The name and address of each contributor, including the candidate, who contributed a nonmoney item, together with a description of the item, the date of receipt and the value, not including volunteer services by individuals.    

Political committees and political action committees must report the following information on contributions: 

• The total amount of contributions received, and the total amount of contributions made during the filing period and the cumulative amount of those totals. 
• An itemization includes the name, address, place of business, employer, occupation of each person who made a contribution or contributions more than $500 in the aggregate during the calendar quarter, as well as the amount received and date of receipt. 

Political parties must report the following information on contributions: 

• The total amount of contributions received by the political party during the preceding calendar quarter. 
• An itemization includes the name, address, employer and occupation of each person who made a contribution or contributions to the political party which when aggregated, exceeds $50 in the preceding calendar quarter, as well as the amount received and date of receipt. 

Exploratory committees must report the following information on contributions: 

• The total amount of contributions received during the filing period and/or the previous month. 
• The names and addresses of each contributor who contributes in excess of $50. 
• An itemization includes each contributor’s principal place of business, employer, occupation and the amount contributed. 

(Ark. Code Ann. § 7-6-207) 

Definition of Contribution 

Contribution means a payment, forgiveness of a loan, payment of a loan by a third party or an enforceable promise to make a payment, except to the extent that it is a contract (meaning full and adequate consideration is received) or if it is clear from the surrounding circumstances that the payment is not made for political purposes. A contribution may be: 

• Money (cash, check, credit card, wire transfers, text contributions). 
• Nonmonetary items (donated goods or services, discounts). 
• Payments made by a third party for advertising or other communications coordinated with the committee. 
• Loans (including loan guarantees, co-signing, and lines of credit). 
• Money, nonmonetary items, and loans from the candidate to his or her own committee or from the candidate’s family. 
• Enforceable promises to make a payment (for example, a contributor promises, in writing, to pay for specific goods or services and, based on that written promise, the committee expends funds or enters into a legally enforceable contract to purchase the goods or services). 

Cal. Gov't Code § 82015, Cal. Code Regs. tit. 2, § 18215) 

What Needs to be Reported 

All recipient committees must report all contributions and itemize monetary contributions of $100 or more from a single contributor during a calendar year. The report must include: 

• The date of contribution. 
• Full name of contributor. 
• Street address, city, state and zip code of the contributor. If the contributor is an individual, the report must include their occupation and employer. 
• If self-employed, the report must include the name of the business. If the contributor is a committee, the report must include the identification number. 
• The amount contributed this period. 
• The cumulative amount received from the contributor since Jan. 1 of the current calendar year. This includes all monetary and nonmonetary contributions and loans when reporting the cumulative amount. 

All non-monetary contributions must be disclosed. Non-monetary contributions are goods or services provided to the committee for which it does not pay the fair market value. The report must include: 

• The date of contribution. 
• Full name of contributor. 
• Street address, city, state and zip code of the contributor. If the contributor is an individual, the report must include their occupation and employer. 
• If self-employed, the report must include the name of the business. If the contributor is a committee, the report must include the identification number.  
• The description of goods or services provided. 
• The amount or fair market value of goods or services provided. 
• The cumulative amount received from the contributor since Jan. 1 of the current calendar year. This includes all monetary and nonmonetary contributions and loans when reporting the cumulative amount. 

All loans must be disclosed. The report must include: 

• Full name of lender. 
• Street address, city, state and zip code of the lender. If the lender is an individual, the report must include their occupation and employer. 
• If self-employed, the report must include the name of the business. 
• The outstanding balance of the loan at the beginning of the period. 
• The amount of the loan received. 
• The amount of the loan paid. 
• The outstanding balance of the loan at the close of the period. 
• The interest paid. 
• The original amount of the loan. 
• The cumulative contributions to date. 

Committees have 24 hours to report aggregate contributions of $1,000 or more received within the 90-day window leading up to an election. The reports must disclose: 

• The name and address of the filer, and if applicable, the filer's identification number issued by the secretary of state. 
• The date of the filing. 
• The date the contribution was received. 
• If the contributor is an individual, the report must include their occupation and employer.  
• The amount of the contribution. 
• The date of the election. 

(Cal. Gov't Code § 84211) 

Definition of Contribution 

Contribution means:  

• The payment, loan, pledge, gift or advance of money or guarantee of a loan, made to any candidate committee, issue committee, political committee, small donor committee or political party. 
• Any payment made to a third party for the benefit of any candidate committee, issue committee, political committee, small donor committee or political party. 
• The fair market value of any gift or loan of property made to any candidate committee, issue committee, political committee, small donor committee or political party. 
• Anything of value given, directly or indirectly, to a candidate for the purpose of promoting the candidate’s nomination, retention, recall or election. 

(Colo. Const. Art. XXVIII, Section 2; 8 Colo. Code Regs. § 1505-6) 

What Needs to be Reported 

All candidate committees, political committees, issue committees, small donor committees and political parties must report their contributions received and expenditures made. The report must include the following information on contributions: 

• All contributions, expenditures and obligations entered into, including the name and address of each person who has contributed $20 or more. 
• The date and amount of contributions. 
• The balance of funds at the beginning and end of the reporting period. 
• The totals of contributions received during the reporting period. 
• The name and address of the financial institution used by the committee. 
• If one-time contributions of $100 or more, including non-monetary contributions, must also include the occupation and employer of the contributor on the report. 

(C.R.S. § 1-45-108) 

Definition of Contribution 

Contribution means: 

• Any gift, subscription, loan, advance, payment or deposit of money or anything of value, made to promote the success or defeat of any candidate seeking the nomination for election or election or for the purpose of aiding or promoting the success or defeat of any referendum question or the success or defeat of any political party. 
• A written contract, promise or agreement to make a contribution for any such purpose. 
• The payment by any person, other than a candidate or treasurer, of compensation for the personal services of any other person which are rendered without charge to a committee or candidate for any such purpose. 
• An expenditure that is not an independent expenditure. 
• Funds received by a committee which are transferred from another committee or other source for any such purpose. 

(Conn. Gen. Stat. § 9-601a) 

What Needs to be Reported 

Candidates, political committees and party committees must report contributions. Monetary contributions, in the aggregate, over $50 and all non-monetary contributions must be reported on financial disclosure statements. Each financial disclosure statement must include: 

• Name of contributor. 
• Address of contributor. 
• The amount received during the relevant reporting period. 
• Method of contribution. 
• Date of the contribution. 
• The aggregate amount of contributions. 
• For each individual who contributes in excess of $100 but not more than $1,000 in the aggregate, the principal occupation of the individual and the name of the individual’s employer, if any, must be disclosed to the extent known. 
• For each individual who contributes in excess of $1,000, in the aggregate, the principal occupation of such individual and the name of the individual’s employer, if any, must be disclosed.                                         
• The name and address of any person who is the guarantor of a loan to, or the cosigner of a note with, the candidate or the treasurer in the case of a party committee or a political committee or who has advanced a security deposit to a telephone company for telecommunications service for a committee. 
• Each itemized contribution made by a lobbyist, the spouse of a lobbyist or any dependent child of a lobbyist who resides in the lobbyist’s household. 
• Each individual who contributes an aggregate amount in excess of $400 to or for the benefit of any candidate’s campaign for nomination at a primary or election to the office of chief executive officer or a slate or town committee financing the nomination or election or a candidate for chief executive officer of a town, city or borough, a statement indicating whether the individual or a business with which he is associated has a contract with said municipality that is valued at more than $5,000.          

(Conn. Gen. Stat. § 9-608) 

Definition of Contribution 

Contribution means any advance, deposit, gift, expenditure or transfer, of money or any other thing of value, to or for the benefit of any candidate or political committee involved in an election, including without limitation, any: 

• Gift, subscription, advance, deposit, expenditure or transfer of anything of value. 
• Discount or rebate not available to the general public. 
• Loan (except a loan of money by a national or state bank, building and loan association or licensed lender made in the ordinary course of business). 
• Purchase of tickets, goods or services sold to raise funds for a campaign, whether or not the tickets, goods or services are used by the buyer. 
• Forgiveness of indebtedness or payment of indebtedness by another person. 
• Service or use of property without full payment therefor (except the contribution of services by an individual, the use of an individual’s residence, the contribution of such items as invitations, food and beverages by an individual volunteering personal services or the individual’s residence or the use of the telephone equipment of any person). 
• Any other thing of value (except an independent expenditure; for these, see the tab on Independent Expenditures). 

(15 Del. C. § 8002) 

What Needs to be Reported 

Candidates, political committees and political parties must report contributions. Each report must disclose the following information: 

• Full name and mailing address of each person who has made contributions to such political committee (including the purchase of tickets for events such as dinners, luncheons, rallies and similar fundraising events, whether or not the tickets were used by the person who paid for them) during the election period in an aggregate amount or value in excess of $100. 
• The total of all contributions from persons during the election period. 
• The amount and date of all contributions from persons during the reporting period. If the person who made the contribution is not an individual, then the report must also include the name and address of the responsible party for such person. 
• Total of contributions made to the political committee during the reporting period. 
• The name and address of each political committee from which the political committee received, or to which the political committee made, any transfer of funds, together with the amounts and dates of all transfers, no matter what the amount. 
• The amount of each debt in excess of $50, owed to or owing by such political committee at the end of the reporting period, the full names and mailing addresses of any lender, borrower and endorser of such debt, the date and the interest rate of such loan and a description of any security given. 
• All goods and services that are contributed in-kind, or at no charge or at a cost less than fair market value, that exceeds $100. 

(15 Del. C. § 8030) 

Definition of Contribution 

Contribution means: 

• A gift, subscription (including any assessment, fee or membership dues), loan (except a loan made in the regular course of business by a business engaged in the business of making loans), advance or deposit of money or anything of value (including contributions in cash or in-kind), made for the purpose of financing, directly or indirectly: 
• The election of a candidate. 
• Any operations of a political committee, political action committee or independent expenditure committee. 
• The campaign to obtain signatures on any initiative, referendum or recall measure, or to bring about the ratification or defeat of any initiative, referendum or recall measure. 
• A transfer of funds between political committees, political action committees or candidates. 
• The payment, by any person other than a candidate, a political committee, political action committee or independent expenditure committee of compensation for the personal services of another person that are rendered to such candidate or committee without charge or for less than reasonable value, or the furnishing of goods, advertising or services to a candidate's campaign without charge or at a rate which is less than the rate normally charged for such services. 
• An expenditure that is coordinated. A coordinated expenditure is made in cooperation, consultation or concert with a candidate or the candidate committee. 

(D.C. Code § 1-1161.01) 

What Needs to be Reported 

Candidates, political committees, political action committees, independent expenditure committees must report contributions. Each contribution, in the aggregate, of $50 or more must be itemized in the report. The report must disclose: 

• The amount of the contribution. 
• The full name and address of the contributor. 
• The occupation and the principal place of business, if any, of the contributor. 
• The date of the contribution. 
• The total sum of individual contributions of less than $50 made during a reporting period. 

(D.C. Code § 1-1163.07) 

Definition of Contribution 

Contribution means: 

• A gift, subscription, conveyance, deposit, loan, payment or distribution of money or anything of value, including contributions in-kind having an attributable monetary value in any form, made for the purpose of influencing the results of an election or making an electioneering communication. 
• A transfer of funds between political committees, between electioneering communications organizations or between any combination of these groups. 
• The payment, by a person other than a candidate or political committee, of compensation for the personal services of another person which are rendered to a candidate or political committee without charge to the candidate or committee for such services. 
• The transfer of funds by a campaign treasurer or deputy campaign treasurer between a primary depository and a separate interest-bearing account or certificate of deposit, and the term including interest earned on such account or certificate. 

(Fla. Stat. § 106.011) 

What Needs to be Reported 

Candidates and political committees must report contributions. The report must include the following information: 

• All contributions are reported, but contributions over $100 are itemized. Each report must disclose the following information: 
• The full name of the contributor. 
• The address of the contributor. 
• The occupation of the contributor, if any. 
• The amount of the contribution. 
• The date of the contribution. 
• For corporations, the report must provide as clear a description as practicable of the principal type of business conducted by the corporation. 
• The name and address of each political committee from which the reporting committee or the candidate received any transfer of funds, together with the amounts and dates of all transfers. 
• Each loan for campaign purposes to or from any person or political committee within the reporting period, together with the full names, addresses and occupations, and principal places of business, if any, of the lender and endorsers, if any, and the date and amount of such loans. 
• A statement of each contribution not otherwise listed. 
• The total sums of all loans, in-kind contributions and other receipts by or for such committee or candidate during the reporting period. 

(Fla. Stat. § 106.07) 

Definition of Contribution 

Contribution means a gift, subscription, membership, loan, forgiveness of debt, advance or deposit of money or anything of value conveyed or transferred for the purpose of influencing the nomination for election or election of any person for office or the influencing of voter approval or rejection of a proposed constitutional amendment, a state-wide referendum or a proposed question. 

Contribution includes other forms of payment made to candidates for office or who hold office when such fees and compensation made can be reasonably construed as a campaign contribution designed to encourage or influence a candidate or public officer holding elective office. The term “contribution” shall also encompass transactions wherein a qualifying fee required of the candidate is furnished or paid by anyone other than the candidate. 

(Ga. Code Ann. § 21-5-3) 

What Needs to be Reported 

Candidates, campaign committees, political action committee (PAC) and independent committees must report contributions. Contributions, in the aggregate, of more than $100, from a contributor in the calendar year in which the report is filed, must be disclosed. 

Contributions by any individual must include: 

• The individual's name in alphabetical order by last name. 
• The individual's occupation. 
• The complete mailing address of the individual. 
• The amount of the contribution. 
• The date of receipt of the contribution. 
• The individual's employer. 
• The election for which the contribution has been accepted and allocated. 

Contributions by any corporation, labor union, political action committee (PAC) or other organization or entity must include: 

• The individual's name in alphabetical order. 
• The complete mailing address. 
• The corporate, labor union or other affiliation of any political action committee if applicable. 
• The amount of the contribution. 
• The date of receipt of the contribution. 
• The individual's employer. 
• The election for which the contribution has been accepted and allocated. 

Contributions of a loan, advance or other extension of credit, the report must include: 

• The name of the lending institution or party making the loan, advance or extension of credit. 
• The names, mailing addresses, occupations and places of employment of all persons having any liability for the repayment of the loan, advance or extension of credit. 
• The fiduciary relationship any such person has with the lending institution or party making the loan, advance or extension of credit. 

(Ga. Comp. R. & Regs. r. 189-3-.01) 

Definition of Contribution 

Contribution means: 

• A gift, subscription, loan, advance, deposit of money or anything of value or cancellation of a debt or legal obligation for the purpose of: 
• Influencing the nomination for election or election of any person to office. 
• Influencing the outcome of any question or issue which appears or is reasonably certain to appear on the ballot at the next applicable election. 
• Use by any party for the purpose of influencing the nomination or outcome of an election or any question or issue. 
• The payment, by any person other than a candidate or committee, or compensation for the personal services of another person, which are rendered to the candidate or committee without charge or at an unreasonably low charge, a discount not offered to any other candidate or committee other than volunteer campaign services. 
• A contract, promise or agreement to make a contribution. It does not include services or portions thereof voluntarily provided without reasonable compensation by individuals to or on behalf of a candidate or committee. 
• A candidate's expenditure of his or her personal funds in the pursuit of his or her campaign shall not be considered a contribution. 

(3 GCA Section 17101) 

What Needs to be Reported 

Each candidate, political party, political action committee or other committee must file a preliminary report with the Guam Election Commission not later than the 10th day before each election or primary. The report must include the following information on contributions: 

• The aggregate sum of all contributions received. 
• The amount and date of deposit of the contribution and the name and address of each donor who contributes an aggregate of more than $100. 
• A current statement of the balance on hand or deficit. 

A final primary and general report must include: 

• A statement of the total contributions received. 
• The amount and date of deposit of the contribution, and the name and address of each donor who contributes more than $100. 

(3 GCA Section 17116, 3 GCA Section 17118) 

Definition of Contribution 

Contribution means: 

A gift, subscription, deposit of money or anything of value or cancellation of a debt or legal obligation and includes the purchase of tickets to fundraisers, for the purpose of: 

• Influencing the nomination for election, or the election, of any person to office. 
• Influencing the outcome of any question or issue that has been certified to appear on the ballot at the next applicable election. 
• Use by any candidate committee or noncandidate committee to influence elections, question or issue. 
• The payment, by any person or party other than a candidate, candidate committee or noncandidate committee, of compensation for the services of another person that are rendered to the candidate, candidate or noncandidate committee without charge or at an unreasonably low charge. 
• A contract, promise or agreement to make a contribution. 
• Any loans or advances that are not documented or disclosed to the commission. 

(Haw. Rev. Stat. Ann. § 11-302) 

What Needs to be Reported 

Candidate committee reports must disclose the following information on contributions: 

• The candidate committee's name and address. 
• The cash on hand at the beginning of the reporting period and election period. 
• The reporting period and election period aggregate totals for contributions and loans. 
• The amount and date of the contribution must be disclosed. Also, the name, address, occupation and employer of each contributor who makes contributions aggregating $1,000 or more during an election period must be disclosed.                                       
• For any loan to a candidate in excess of $100, the lender’s name, address, employer, occupation and purpose of the loan must be disclosed, along with the terms of the loan, repayment schedule and interest rate. 
• Cash on hand at the end of the reporting period. 
• The surplus or deficit at the end of the reporting period. 

Noncandidate committees must file preliminary, final and supplemental reports that disclose the following information on contributions: 

• The noncandidate committee's name and address. 
• The cash on hand at the beginning of the reporting period and election period. 
• The reporting period and election period aggregate totals for contributions. 
• The amount and date of the contribution, along with the name, address, occupation and employer of each contributor who makes contributions aggregating $1,000 or more during an election period. 
• For any loan to a candidate in excess of $100 the lender’s name, address, employer, occupation and purpose of the loan must be disclosed, along with the terms of the loan, repayment schedule and interest rate. 
• Cash on hand at the end of the reporting period. 
• The surplus or deficit at the end of the reporting period. 

(Haw. Rev. Stat. Ann. § 11-333) 

Definition of Contribution 

Contribution means any advance, conveyance, forgiveness of indebtedness, deposit, distribution, loan, payment, gift, pledge, subscription or transfer of money or anything of value and any contract, agreement, promise or other obligation, whether or not legally enforceable, to make a contribution in support of or in opposition to any candidate, political committee or measure. It includes personal funds or other property of a candidate or members of their household expended or transferred to cover expenditures incurred in support of such candidate. Contribution includes the rendering of personal and professional services for less than full consideration performed by volunteer campaign workers or advisors or incidental expenses not in excess of $25 personally paid for by any volunteer campaign worker. 

(Idaho Code § 67-6602) 

What Needs to be Reported 

Candidates and political committees must report contributions and contributions of more than $50 and must be itemized. The reporting statement will include the following: 

• All contributions received, including any funds or property of the candidate used to cover expenditures. 
• The full name of the contributor. 
• The complete address of the contributor. 
• The amount contributed by that person. 

(Idaho Code § 67-6610) 

Definition of Contribution 

Contribution means: 

• A gift, subscription, donation, dues, loan, advance, deposit of money or anything of value, knowingly received in connection with the nomination for election, election or retention of any candidate or person to or in public office or in connection with any question of public policy. 
• A gift, subscription, donation, dues, loan, advance, deposit of money or anything of value that constitutes an electioneering communication made in concert or cooperation with or at the request, suggestion or knowledge of a candidate, a political committee or any of their agents. 
• The purchase of tickets for fundraising events, including but not limited to dinners, luncheons, cocktail parties and rallies made in connection with the nomination for election, election, or retention of any person in or to public office, or in connection with any question of public policy. 
• A transfer of funds received by a political committee from another political committee. 
• The services of an employee donated by an employer, in which case the contribution shall be listed in the name of the employer, except that any individual services provided voluntarily and without promise or expectation of compensation from any source shall not be deemed a contribution. 
• An expenditure by a political committee made in cooperation, consultation or concert with another political committee. 

(10 Ill. Comp. Stat. Ann. 5/9-1.4) 

What Needs to be Reported 

Candidates and political committees must disclose the following information on contributions: 

• The name and address of the contributor, along with the amount and date of contributions more than $150. If the contributor is an individual who contributed more than $500, the occupation and employer of the contributor or, if the occupation and employer of the contributor are unknown, a statement that the committee has made a good faith effort to ascertain this information. 
• The total sum of individual contributions made to or for the committee during the reporting period. 
• The name and address of each political committee from which the reporting committee received, or to which that committee made, any transfer of funds in the aggregate amount or value in excess of $150, together with the amounts and dates of all transfers. 
• The total sum of transfers made to or from the committee during the reporting period. 
• Each loan to or from any person, political committee or financial institution within the reporting period by or to a committee in an aggregate amount or value in excess of $150, together with the full names and mailing addresses of the lender and endorsers, if any; the dates and amounts of the loans; and, if a lender or endorser is an individual who loaned or endorsed a loan of more than $500, the occupation and employer of that individual or, if the occupation and employer of the individual are unknown, a statement that the committee has made a good faith effort to ascertain this information. 
• Each contribution, rebate, refund, income from investments or other receipt in excess of $150 received by a committee not otherwise reported and, if the contributor is an individual who contributed more than $500, the occupation and employer of the contributor or, if the occupation and employer of the contributor are unknown, a statement that the committee has made a good faith effort to ascertain this information. 
• For a campaign contribution of $1,000 or more, the name and address of the contributor must be disclosed. 

(10 Ill. Comp. Stat. Ann. 5/9-11) 

Definition of Contribution 

Contribution means a donation (whether characterized as an advance, a deposit, a gift, a loan, a subscription or a contract or promise to make a donation) of property that satisfies both of the following: 

• The donation is made for the purpose of influencing any of the following: 
• The nomination or election to office of a candidate. 
• The election of delegates to a state constitutional convention. 
• The outcome of a public question. 
• The donation is accepted by any of the following: 
• A candidate. 
• A candidate’s committee. 
• A regular party committee. 
• A political action committee. 
• A legislative caucus committee. 

(Burns Ind. Code Ann. § 3-5-2-15) 

What Needs to be Reported 

Each committee must disclose the following information on contributions: 

• The total sum of individual contributions accepted by the committee during its reporting period. The total will include the amounts being transferred from other committees. 
• Contributions over $100 must provide: 
• The date and amount of contribution. 
• The full name and mailing address of contributor. 
• Any contribution of $1,000 or more, in an aggregate amount, must disclose a person’s occupation. The name and address of each committee from which the reporting committee received, or to which that committee made, a transfer of funds, together with the amounts and dates of all transfers. 
• Each loan to or from a person must disclose the full names and mailing addresses of the lender and endorsers, if any, along with the date and amount of the loans. Any loan of $1,000 or more during the calendar year must disclose a person’s occupation if the person is an individual. Contributions over $1,000 must provide: 
• The name and address of the contributor. 
• The total amount, dates and times the contributions making up the large contribution were received by the committee. 
• The contributor’s occupation if that contributor is an individual. 

(Burns Ind. Code Ann. § 3-9-5-14) 

Definition of Contribution 

Contribution means: 

• A gift, loan, advance, deposit, rebate, refund or transfer of money or a gift in-kind. 
• The payment, by any person other than a candidate or political committee, of compensation for the personal services of another person which are rendered to a candidate or political committee for any such purpose. 

(Iowa Code § 68A.102) 

What Needs to be Reported 

Candidates and political committees must disclose monetary and in-kind contributions. Reports must include: 

• The date the contribution is received. 
• The name and address of each person who has made one or more contributions to the committee if the aggregate amount of contributions (either monetary or in-kind) received from that person in the calendar year exceeds $25, except that the itemization threshold is $200 for a political committee and $50 for a county political committee. 
• The report must include information indicating whether the contributor is related to the candidate within the third degree of consanguinity or affinity. 
• The candidate receiving the contribution must include on the candidate’s disclosure report the board-assigned identification number of the contributing committee and the check number by which the contribution was made. 
• The amounts of all in-kind contributions which are accepted by the committee during the reporting period. 
• Description of in-kind contributions and loaned equipment as in-kind contributions. 
• Fair market value of the actual (if known) or estimated fair market value of the good or service received. 
• All un-itemized contributions. 

(Iowa Code § 68A.10, Iowa Admin. Code r. 351-4.14, 351 IAC 4.17) 

Definition of Contribution 

Contribution means: 

• Any advance, conveyance, deposit, distribution, gift, loan or payment of money or any other thing of value given to a candidate, candidate committee, party committee or political committee for the express purpose of nominating, electing or defeating a clearly identified candidate for a state or local office. 
• Any advance, conveyance, deposit, distribution, gift, loan or payment of money or any other thing of value made to expressly advocate the nomination, election or defeat of a clearly identified candidate for a state or local office. 
• A transfer of funds between any two or more candidate committees, party committees or political committees. 
• The payment, by any person other than a candidate, candidate committee, party committee or political committee, of compensation to an individual for the personal services rendered without charge to or for a candidate’s campaign or to or for any such committee. 
• The purchase of tickets or admissions to, or advertisements in journals or programs for, testimonial events. 
• A mailing of materials designed to expressly advocate the nomination, election or defeat of a clearly identified candidate, which is made and paid for by a party committee with the consent of such candidate. 

(Kan. Stat. Ann. § 25-4143) 

What Needs to be Reported 

Any contribution in excess of $50 must be itemized and each report must disclose:                                                 

• The name and address of each person who has made one or more contributions in an aggregate amount or value in excess of $50 during the election period together with the amount and date of such contributions, including the name and address of every lender, guarantor and endorser when a contribution is in the form of an advance or loan. 
• The aggregate amount of contributions for which the name and address of the contributor is not known. 
• Each contribution, rebate, refund or other receipt not otherwise listed. 
• The name and address of each person from whom an in-kind contribution was received or who has paid for personal services provided without charge to or for any candidate, candidate committee, party committee or political committee. If the contribution is in excess of $100, the report must include: the amount, date and purpose of the contribution. 
• The occupation of each person who contributes more than $150. 
• Any candidate who receives a contribution in the amount of $300 or more beginning 11 days before an election and ending on the Monday preceding the election must file a last-minute contribution report. The report must include the name and address of each person who has made a contribution or loan in an aggregate amount or value of $300 or more along with the date the contribution was received, the amount of the contribution and the occupation of the contributor when the contribution is from an individual.   

(Kan. Stat. Ann. §§ 25-4148, 25-4148b, Kan. Admin. Regs. § 19-29-2) 

Definition of Contribution 

Contribution means any: 

• Payment, distribution, loan, deposit or gift of money or other thing of value, to a candidate, his or her agent, a slate of candidates, its authorized agent, a committee or contributing organization. 
• Payment by any person other than the candidate, his or her authorized treasurer, a slate of candidates, its authorized treasurer, a committee or a contributing organization, of compensation for the personal services of another person which are rendered to a candidate, slate of candidates, committee, or contributing organization or for inauguration activities. 
• Goods, advertising or services with a value of more than $100 in the aggregate in any election which are furnished to a candidate, slate of candidates, committee, or contributing organization or for inauguration activities without charge, or at a rate which is less than the rate normally charged for the goods or services. 
• Payment by any person other than a candidate, authorized treasurer, committee or contributing organization for any goods or services with a value of more than $100 in the aggregate in any election which are utilized by a candidate, slate of candidates, committee, or contributing organization, or for inauguration activities. 

(Ky. Rev. Stat. § 121.015) 

What Needs to be Reported 

All contributions must be recorded in the campaign’s records and those contributions in an aggregate amount exceeding $100 per election are to be itemized. The report must include the following information on contributions: 

• The name and address of the contributor. 
• The date and amount of the contribution. 
• The occupation or employer (or name under which the contributor does business) of the contributor. 
• The contributor’s spouses’ name, occupation and employer (for statewide candidates only). 
• Any contributions from political action committees (PAC) must disclose the name of the PAC, its address, date of the contribution, amount contributed and a description of the major social or political interest represented by the PAC. 

(Ky. Rev. Stat. § 121.180) 

Definition of Contribution 

Contribution means a gift, conveyance, payment or deposit of money or anything of value, or the forgiveness of a loan or of a debt, made for the purpose of supporting, opposing or otherwise influencing the nomination or election of a person to public office, for the purpose of supporting or opposing a proposition or question submitted to the voters, or for the purpose of supporting or opposing the recall of a public officer. 

(La. Rev. Stat. Ann. § 18:1483) 

What Needs to be Reported 

Candidates, political committees and other persons must file reports including the following information on contributions: 

• The total of all contributions received and accepted by the candidate during the reporting period. 
• Reports on contributions received during the reporting period must include the following: 
• The full name and address of each person who has made one or more contributions to and which have been received and accepted by the candidate during the reporting period. 
• The aggregate amount of such contributions, except in-kind contributions, from each person and the date and amount of each such contribution. 
• A brief description of each in-kind contribution from each person, the valuation thereof made by the candidate and the campaign treasurer and the date(s) of the in-kind contribution. 
• The aggregate amount of all contributions, other than in-kind contributions, received and accepted during the reporting period. 
• The aggregate valuation of in-kind contributions received during the reporting period.          
• The date and amount of each loan made or received by the candidate to or from any person or political committee during the reporting period, together with the full name and address of the lender, of the recipient of the proceeds of the loan, and of any person who makes any type of security agreement binding himself or his property, directly or indirectly, for the repayment of all or any part of the loan. 
• The total of all loans made, and the total of all loans received during the reporting period. 
• The amount and nature of debts and obligations owed by or to the candidate during the reporting period which relate to the conduct of any political campaign, including but not limited to loans. 
• Cash income from investments received during the reporting period. 
• The date and amount of each anonymous contribution received and the date each was transmitted to the state during the reporting period and the total amount of such anonymous contributions received and transmitted during the reporting period. 

(La. Rev. Stat. Ann. §§ 18:1495.5, 18:1491.7) 

Definition of Contribution 

Contribution includes: 

• A gift, subscription, loan, advance or deposit of money or anything of value made for the purpose of influencing the nomination or election of any person to state, county or municipal office or for the purpose of liquidating any campaign deficit of a candidate. 
• A contract, promise or agreement, express or implied, whether or not legally enforceable, to make a contribution. 
• Funds received by a candidate or a political committee from another political committee or other source. 
• The payment, by any person other than a candidate or a political committee, of compensation for the personal services of other persons that are provided to the candidate or political committee without charge for any such purpose. 

(Me. Rev. Stat. tit. 21-A, § 1012) 

What Needs to be Reported 

Candidates, party committee and political action committees must report contributions and itemize contributions aggregating over $50. The report includes: 

• The date and amount of the contribution, along with the name, address, occupation and principal place of business, if any, of the contributor. 
• A statement of any loan to a candidate by a financial institution in connection with that candidate’s candidacy that is made during the period covered by the report, whether or not the loan is defined as a contribution. 
• A party committee must report all contributions in cash or in-kind from a single contributor that in the aggregate total more than $200. The party committee must report the name, mailing address, occupation and place of business of each contributor. Contributions of $200 or less must be reported, and these contributions may be reported as a lump sum. 

(Me. Rev. Stat. tit. 21-A, § § 1017, 1017-A) 

Definition of Contribution 

Contribution means the gift or transfer, or promise of gift or transfer, of money or other thing of value to a campaign finance entity to promote or assist in the promotion of the success or defeat of a candidate, political party, question or prospective question. It also includes the proceeds from the sale of tickets to a campaign fundraising event and a coordinated expenditure. 

(Md. Election Law Code Ann. § 1-101) 

What Needs to be Reported 

A campaign finance report must include all contributions received by or on behalf of the candidates and political committees during the reporting period. The report must include the following information: 

• The date and amount of the contribution. 
• The name, address and source of the contributor. If an individual makes aggregate contributions of $500 or more, the individual must provide employer and occupation information. 
• The aggregate amount of contributions received to date from the contributor during the election cycle. 
• If an in-kind contribution, a description of the in-kind contribution. 
• A political party central committee or a legislative party caucus committee must provide detailed information on administrative donations received. 

(Md. Election Law Code § 13-221, Md. Election Law Code Ann. § 13-304) 

Definition of Contribution 

Contribution means a contribution of money or anything of value to an individual, candidate, political committee or person acting on behalf of said individual, candidate or political committee, for the purpose of influencing the nomination or election of said individual or candidate, or for the purpose of supporting or opposing a political party committee, or for the purpose of promoting or opposing a charter change, referendum question, constitutional amendment, or other question submitted to the voters. Contributions may include: 

• A gift, subscription, loan, advance, deposit of money or thing of value, except a loan of money to a candidate by a national or state bank made in accordance with the applicable banking laws and regulations and in the ordinary course of business. 
• A transfer of money or anything of value between political committees. 
• A payment, by any person other than a candidate or political committee, or compensation for the personal services of another person which are rendered to such candidate or committee. 
• The purchase from an individual, candidate or political committee, or person acting on behalf of said individual, candidate or political committee, whether through the device of tickets, advertisements or otherwise, for fundraising activities, including testimonials, held on behalf of said individual, candidate or political committee, to the extent that the purchase price exceeds the actual cost of the goods sold or services rendered. 
• A discount or rebate not available to other candidates for the same office and to the general public. 
• The forgiveness of indebtedness or payment of indebtedness by another person. 

(Mass. Ann. Laws ch. 55, § 1) 

What Needs to be Reported 

Candidates and political committees disclose all contributions and reports must include: 

• The full name and residential address of each person who has made a contribution in the reporting period. If the aggregate of all contributions received from a contributor is in excess of $50, then the following must be reported: 
• Amount or value of the contribution. 
• Date of the contribution. 
• Total of all contributions listed. 
• In addition, each report must also include the occupation and name of the employer or employers for each person whose contribution or contributions in the aggregate equals or exceeds the sum of $200 within any calendar year. 
• The total amount or value of contributions. 
• The name and address of each candidate or political committee from which was received any money or anything of value, together with the amount or value thereof and the date received. 
• The name and address of the principal officers of any trust, foundation or association that gave a contribution. 
• The amount or value and date of each loan to or from any person, together with the name and residential address of the lender and endorser, if any, listed alphabetically. 
• The total sum of all contributions received. 

(Mass. Ann. Laws ch. 55, §18) 

Definition of Contribution 

Contribution means a payment, gift, subscription, assessment, expenditure, contract, payment for services, dues, advance, forbearance, loan or donation of money or anything of ascertainable monetary value or a transfer of anything of ascertainable monetary value to a person, made for the purpose of influencing the nomination or election of a candidate, for the qualification, passage or defeat of a ballot question or for the qualification of a new political party. 

(Mich. Comp. Laws Serv. § 169.204) 

What Needs to be Reported 

Candidates, political committees and political party committees must record and report all contributions received, regardless of amount. The report must include the following information: 

• The amount and date of the contribution. 
• The donor’s full name and street address. 
• The cumulative amount contributed by that individual. 
• The occupation, employer and principal place of business must be stated if the individual’s cumulative contributions are more than $100. 
• Any contributions of money, loans, in-kind contributions of goods and/or services and contributions from the candidate. 

(Mich. Comp. Laws Serv. § 169.244) 

Definition of Contribution 

Contribution means: 

• Money, a negotiable instrument or a donation in-kind that is given to a political committee, political fund, principal campaign committee or party unit. An allocation by an association of general treasury money to be used for activities that must be or are reported through the association’s political fund is considered to be a contribution for the purposes of disclosure. 
• A loan or advance of credit to a political committee, political fund, principal campaign committee or party unit, if the loan or advance of credit is forgiven; or repaid by an individual or an association other than the political committee, political fund, principal campaign committee or party unit to which the loan or advance of credit was made. If an advance of credit or a loan is forgiven or repaid, it is a contribution in the year in which the loan or advance of credit was made. 

(Minn. Stat. § 10A.01) 

What Needs to be Reported 

Reports must disclose the following information on contributions: 

The name, address, employer or occupation if self-employed and registration number if registered with the Campaign Finance and Public Disclosure Board, of each individual or association that has made one or more contributions, including the purchase of tickets for a fundraising effort, that in aggregate within the year exceed $200 for legislative or statewide candidates or more than $500 for ballot questions, together with the amount and date of each contribution and the aggregate amount of contributions within the year from each source. 

• The names of contributors must be listed in alphabetical order and those contributions from the same contributor must be listed under the same name. 
• An in-kind donation must be disclosed at its fair market value. 
• The sum of contributions. 
• Each loan made or received within the year in aggregate more than $200 must disclose: 
• The name, address, occupation, principal place of business, if any, and registration number of the lender and any endorser. 
• The date and amount of the loan. If a loan made to the candidate campaign is forgiven or is repaid by an entity other than that candidate committee, it must be reported as a contribution for the year in which the loan was made. 
• Contributions that are less than the itemization amount must be reported as an aggregate total. 
• The report must disclose the name and address of a nonprofit corporation that provides administrative assistance to a political committee or political fund, the type of administrative assistance provided and the aggregate fair market value of each type of assistance provided to the political committee or political fund during the reporting period. 

(Minn. Stat. § 10A.20) 

Definition of Contribution 

Contribution means any gift, subscription, loan, advance or deposit of money or anything of value made by any person or political committee for the purpose of influencing any election for elective office or ballot measure. 

(Miss. Code Ann. § 23-15-801) 

What Needs to be Reported 

Candidates and political committees must report all contributions. The report must include the following information: 

• The total amount of all contributions received during the reporting period. 
• The cumulative total of all contributions received during the calendar year. 
• All contributions must be reported. All contributions more than $200 must disclose the following information: 
• The name and address of the contributor. 
• The occupation and name of employer, if an individual. 
• The date and amount of contribution. 

For any contribution of more than $200 that is received by a candidate or candidate’s political committee after the tenth day before the election but more than 48 hours before the day of the election, the candidate or political committee must file a report within 48 hours. The report must include: 

• The name of the receiving candidate. 
• The name of the receiving candidate’s political committee, if any. 
• The office sought by the candidate. 
• The identification of the contributor. 
• The date of receipt. 
• The amount of the contribution. 
• Descriptions of the in-kind contributions. 
• The signature of the candidate or the treasurer or chair of the candidate’s political organization. 

(Miss. Code Ann. § 23-15-801) 

Definition of Contribution 

Contribution means a payment, gift, loan, advance, deposit or donation of money or anything of value for the purpose of supporting or opposing the nomination or election of any candidate for public office or the qualification, passage or defeat of any ballot measure or for the support of any committee supporting or opposing candidates or ballot measures or for paying debts or obligations of any candidate or committee previously incurred. 

(Mo. Rev. Stat. § 130.011) 

What Needs to be Reported 

Candidates and committees are required to provide information for contributions over $25. The report must disclose:  

The amount and date the contribution was received. 

• The name and address of the contributor. 
• The type of contribution (monetary or in-kind). 
• For contributions that aggregate over $100, the employer or, if self-employed, the occupation or a notation of retirement. 
• Candidate committees need to make a reasonable effort to obtain and report a description of any contractual relationship over $500 between the contributor and the state if the candidate is seeking election to a state office or between the contributor and any political subdivision of the state if the candidate is seeking election to another political subdivision of the state. If the contribution is from a committee, it must include the committee’s name and address, regardless of the amount. 
• The total amount of all monetary contributions received which can be identified in the committee’s records by name and address of each contributor. 
• The total amount of all anonymous contributions accepted. 
• The total amount of all monetary contributions received through fundraising events or activities from participants whose names and addresses were not obtained with such contributions, with an attached statement or copy of the statement describing each fundraising event. 
• The total dollar value of all in-kind contributions received. 
• A separate listing by name and address and employer or occupation if self-employed or a notation of retirement, of each person from whom the committee received contributions, in money or any other thing of value, aggregating more than $100, together with the date and amount of each such contribution. 
• A listing of each loan received by name and address of the lender and date and amount of the loan. For each loan of more than $100, a separate statement shall be attached setting forth the name and address of the lender and each person liable directly, indirectly or contingently and the date, amount and terms of the loan. 

Out-of-state committees are required to file reports with the Missouri Ethics Commission if the committee makes contributions in support of or in opposition to candidates or ballot measures or makes contributions to any committee within Missouri. The report must disclose the name and address of the committee receiving such contributions. The contributions must be made no later than 30 days before the election. 

(Mo. Rev. Stat. §§ 130.041, 130.049) 

Definition of Contribution

Contribution means: 

• The receipt by a candidate or a political committee of an advance, gift, loan, conveyance, deposit, payment or distribution of money or anything of value to support or oppose a candidate or a ballot issue. 
• An expenditure, including an in-kind expenditure, which is made in coordination with a candidate or ballot issue committee and is reportable by the candidate or ballot issue committee as a contribution. 
• The receipt by a political committee of funds transferred from another political committee. 
• The payment by a person other than a candidate or political committee of compensation for the personal services of another person that are rendered to a candidate or political committee. 

(Mont. Code Ann. § 13-1-101) 

What Needs to be Reported

Candidates and political committees must disclose the following information on contributions: 

• The full name, mailing address, occupation and employer, if any, of each person who has made aggregate contributions, other than loans, of $50 or more to a candidate, political committee or joint fundraising committee, including the purchase of tickets and other items for events, such as dinners, luncheons, rallies and similar fundraising events.  
• If a contribution is made by a joint fundraising committee to a participant in the joint fundraising committee. 
• The aggregate amount of contributions made by that person within the reporting period and the total amount of contributions made by that person for all reporting periods. 
• The total sum of individual contributions made to or for a political committee, candidate or joint fundraising committee. 
• The name and address of each political committee, candidate or joint fundraising committee from which the reporting committee or candidate received any transfer of funds, together with the amount and dates of all transfers. 
• Each loan from any person during the reporting period, together with the full names, mailing addresses, occupations and employers, if any, of the lender and endorsers, if any, and the date and amount of each loan. 
• The amount and nature of debts and obligations owed to a political committee, candidate or joint fundraising committee. 
• An itemized account of proceeds that total less than $50 from a person from mass collections made at fundraising events. 
• Each contribution, rebate, refund or other receipt not otherwise reported during the reporting period. 
• The total sum of all receipts received by or for the committee or candidate during the reporting period. 

(Mont. Code Ann. § 13-37-229) 

Definition of Contribution 

Contribution means: 

• A payment, gift, subscription, assessment, expenditure, contract, payment for services, dues, advance, forbearance, loan, donation, pledge or promise of money or anything of ascertainable monetary value to a person, made for the purpose of influencing the nomination or election of a candidate, or for the qualification, passage or defeat of a ballot question. 
• An offer or tender of a contribution is not a contribution if expressly and unconditionally rejected or returned. 
• Contribution includes the purchase of tickets or payment of an attendance fee for events such as dinners, luncheons, rallies, testimonials and similar fundraising events; an individual’s own money or property other than the individual’s homestead used on behalf of that individual’s candidacy. 
• The granting of discounts or rebates by broadcast media and newspapers not extended on an equal basis to all candidates for the same office. 

(Neb. Rev. Stat. Ann § 49-1415) 

What Needs to be Reported 

Candidates and committees, other than a political party committee, must disclose: 

• The full name of each individual from whom contributions totaling more than $250 are received during the period covered by the report, together with the individual’s street address, the amount contributed, the date on which each contribution was received and the cumulative amount contributed by that individual for the election period. The name of each committee which is listed as a contributor shall include the full name of the committee's treasurer. 

Political party committees must disclose: 

• The full name and street address of each person from whom contributions totaling more than $250 in value are received in a calendar year, the amount and the date or dates contributed; and if the person is a committee, the name and address of the committee and the full name and street address of the committee treasurer, together with the amount of the contribution and the date received. 

(Neb. Rev. Stat. Ann §§ 49-1455, 49-1457, 49-1479.02, 49-1433.01, Nebraska Admin. Code Title 4, Ch. 10) 

Definition of Contribution 

Contribution means a gift, loan, conveyance, deposit, payment, transfer or distribution of money or of anything of value other than the services of a volunteer and includes: 

• The payment by any person, other than a candidate, of compensation for the personal services of another person which are rendered to a (1) Candidate; (2) Person who makes an independent expenditure; or (3) A committee for political action, political party or committee sponsored by a political party which makes an expenditure for or against a candidate or group of candidates, without charge to the candidate, person, committee or political party. 
• The value of services provided in-kind for which money would have otherwise been paid, such as paid polling and resulting data, paid direct mail, paid solicitation by telephone, any paid paraphernalia that was printed or otherwise produced to promote a campaign and the use of paid personnel to assist in a campaign. 

(Nev. Rev. Stat. Ann. § 294A.007) 

What Needs to be Reported 

Candidates must report and itemize all contributions more than $100 and the aggregate total of all campaign expenses of $100 or less, but they are not required to itemize contributions of $100 or less. The campaign disclosure report must disclose the following information: 

• The total of all contributions of $100 or less. 
• All contributions more than an aggregate amount of $100 must disclose the following information: 
• The name and address of the contributor. 
• The date and amount of contribution. 
• The contribution type (monetary, in-kind or loan). 
• Every candidate must file reports, even if a candidate has received no contributions. 

Political action committees must report and itemize all contributions more than $1,000 and the aggregate total of all contributions of $1,000 or less received. The campaign disclosure report must disclose the following information: 

• The total of all contributions of $1,000 or less. 
• All contributions more than $1,000 in the aggregate must disclose the following information: 
• The name and address of the contributor. 
• The date and amount of contribution. 
• The contribution type (monetary, in-kind or loan). 

(Nev. Rev. Stat. Ann. § 294A.120, Nev. Admin. Code § 294A.080) 

Definition of Contribution 

Contribution means a payment, gift, subscription, assessment, contract, payment for services, dues advance, forbearance or loan to a candidate or political committee made for the purpose of influencing the nomination or election of any candidate. It includes the use of anything of value but does not include the services of volunteers who receive no pay or the use of personal resources by a candidate on behalf of his or her candidacy. 

(N.H. Rev. Stat. Ann. § 664:2) 

What Needs to be Reported 

Candidates and political committees, including political advocacy organizations, must report an itemized statement showing contributions exceeding $50 that includes: 

• The full name and postal address of the contributor in alphabetical order. 
• The amount and date the contribution was received. 
• The aggregate total for each election for each contributor of over $200. Any listing that exceeds an individual’s aggregate total of $200 for each election must be accompanied by the contributor’s occupation including official job title, the name of the contributor’s employer and the city or town of the contributor’s principal place of business, if any. 

Any political committee or political advocacy organization that is exempt from taxation under sections 501(c)(4), 501(c)(5) or 501(c)(6) of the United States Internal Revenue Code of 1986 may disclose, but is not required, the identity of its donors. 

(N.H. Rev. Stat. Ann. §§ 664:6, 664:6-a, 664.7) 

Definition of Contribution 

Contributions include all loans and transfers of money or other thing of value to or by any candidate, candidate committee, joint candidates committee, political committee, continuing political committee, independent expenditure committee, political party committee or legislative leadership committee and all pledges or other commitments or assumptions of liability to make any such transfer. 

(N.J. Admin. Code § 19:25-1.7, N.J. Stat. § 19:44A-3) 

What Needs to be Reported 

A contribution received by a candidate committee, joint candidates committee or political committee during a report period established in an amount of more than $300, or aggregate contributions received by such a committee in an election from a contributor totaling more than $300, must be reported by providing the following information: 

• The date the contribution was received or, if more than one contribution was received in the reporting period, the dates the aggregate contributions were received. 
• The name and mailing address of the contributor. 
• If the contributor is an individual, the occupation of the individual and the name and mailing address of the individual's employer. 
• The amount of the contribution or the amount of aggregate contributions in the reporting period. 
• The total amount of all contributions received from the contributor in the election to date. 

A contribution received by a continuing political committee, a political party committee or a legislative leadership committee during a calendar year of more than $300 from a contributor, or aggregate contributions received by such a committee during a calendar year from a contributor totaling more than $300, must be reported by providing the following information: 

• The date the contribution was received or, if more than one contribution was received in the reporting period, the dates the aggregate contributions were received. 
• The name and mailing address of the contributor. 
• If the contributor is an individual, the occupation of the individual and the name and mailing address of the individual's employer. 
• The amount of the contribution or the amount of aggregate contributions in the reporting period. 
• The total amount of all contributions received from the contributor in the calendar year to date. 

Any candidate or political committee that receives contributions from a single source aggregating more than $1,900 between the 13th day prior to the election and the date of the election must file a report within 48 hours. That report must include: 

• The amount and date the contribution was received. 
• The name and mailing address of the contributor. If the contributor is an individual, the occupation of the individual and the name and mailing address of the individual's employer. 
• The name of the political committee. 

(N.J. Admin. Code §§ 19:25-10.2, 19:25-8.9: 1, 19:25-8.10:1) 

Definition of Contribution 

Contribution means: 

• A gift, subscription, loan, advance or deposit of money or other thing of value, including the estimated value of an in-kind contribution, which is made or received for a political purpose, including payment of a debt incurred in an election campaign. 
• A coordinated expenditure. A coordinated expenditure is an expenditure made in cooperation, consultation or concert with, or at the request of, a candidate. 
• Contribution does not include the value of services provided without compensation or unreimbursed travel or other personal expenses of individuals who volunteer a portion or all of their time on behalf of a candidate or political committee nor does it include the administrative or solicitation expenses of a political committee that are paid by an organization that sponsors the committee. 
• Contribution does not include the value of the incidental use of the candidate’s personal property, home or business office for campaign purposes. 

(N.M. Code R. §§ 1.10.13.12, 1.10.13.13) 

What Needs to be Reported 

Candidate and political committees must report contributions. The report must include the following information: 

The name and address of the contributor. 

• The occupation, name and type of business, as applicable, of any individual or entity making contributions in an aggregate amount of $200 or more per election. 
• The amount of the contribution or value thereof. 
• The date the contribution was received. 
• The amount of each unpaid debt and the identity of the person to whom the debt is owed. 

(N.M. Stat. Ann. § 1-19-31) 

Definition of Contribution 

Contribution means: 

• Any gift, subscription, outstanding loan, advance or deposit of money or anything of value, made in connection with the nomination for election, or election of any candidate, or made to promote the success or defeat of a political party or principle or of any ballot proposal. 
• Any funds received by a political committee from another political committee. 
• Any expenditure by any person, other than a candidate or candidate committee, made in connection with the nomination for election or election of any candidate, where coordination has occurred will be deemed a contribution. 

(NY CLS Elec § 14-100) 

What Needs to be Reported 

Political committee disclosure statements must include the following information on contributions: 

• The dollar amount of any receipt, contribution or transfer, or the fair market value of any receipt, contribution or transfer other than money. 
• The name and address of the transferor, contributor or person from whom it was received, and if the transferor, contributor or person is a political committee, then the name of the committee. 
• The date of its receipt. 
• The name and address of any lender, along with the date and amount of each loan. 
• Receipts and contributions aggregating not more than $99 from any one contributor need not be specifically accounted for by separate items in said statements.               

Candidate disclosure statements must include the following information on contributions: 

• All monies or other valuable things, paid, given, expended or promised by the candidate to aid in their own nomination or election, or to promote the success or defeat of a political party, or to aid or influence the nomination or election or defeat of any other candidate to be voted for at the election or primary election or at a convention, including contributions to political committees, officers, members or agents thereof, and transfers, receipts and contributions to the candidate to be used for any of the purposes above specified, or in lieu thereof.  
• Contributions need: date, name, address, method of payment and amount. 
• In-kind contributions need: date, name, address, description, and amount. 
• Self-funded candidates must also disclose and provide the name and address of the bank that maintains accounts for campaign financial activity.      

(NY CLS Elec §§ 14-102, 14-104) 

Definition of Contribution 

Contribution means: 

• Any advance, conveyance, deposit, distribution, transfer of funds, loan, payment, gift, pledge or subscription of money or anything of value whatsoever, made to, or in coordination with, a candidate to support or oppose the nomination or election of one or more clearly identified candidates, to a political committee, to a political party, to an affiliated party committee or to a referendum committee. 
• Any contract, agreement or other obligation to make a contribution. 
• An expenditure forgiven by a person or entity to whom it is owed shall be reported as a contribution from that person or entity. 
• These terms include, without limitation, such contributions as labor or personal services, postage, publication of campaign literature or materials, in-kind transfers, loans or use of any supplies, office machinery, vehicles, aircraft, office space or similar or related services, goods or personal or real property. 
• These terms also include, without limitation, the proceeds of sale of services, campaign literature and materials, wearing apparel, tickets or admission prices to campaign events such as rallies or dinners and the proceeds of sale of any campaign-related services or goods. 

(N.C. Gen. Stat. § 163-278.6) 

What Needs to be Reported 

All contributions received by a candidate, political committee or referendum committee must be reported. The statement must include: 

• The name and complete mailing address of each contributor. 
• The amount and date such contribution was received. 
• For contributions of $50 or more, the principal occupation of the contributor must be disclosed. 
• The total sum of all contributions to date must be plainly exhibited. 

(N.C. Gen. Stat. §§ 163-278.11, 163-278.9) 

Definition of Contribution 

Contribution means: 

• A gift, transfer, conveyance, provision, receipt, subscription, loan, advance, deposit of money or anything of value, made for the purpose of influencing the nomination for election, or election, of any person to public office or aiding or opposing the circulation or passage of a statewide initiative or referendum petition or measure. 
• A contract, promise or agreement, express or implied, whether or not legally enforceable, to make a contribution for any of the above purposes. 
• Funds received by a candidate for public office or a political party or committee which are transferred or signed over to that candidate, party or committee from another candidate, party or political committee or other source including a conduit. 

(N.D. Cent. Code, § 16.1-08.1-01) 

What Needs to be Reported 

Candidates or candidate committees, political committees and political parties must file a campaign disclosure statement that includes the following information on contributions: 

• For each aggregated contribution from a contributor which totals in excess of $200 received during the reporting period: 
• The name and mailing address of the contributor. 
• The total amount of the contribution. 
• The date the last contributed amount was received. 
• The total of all aggregated contributions from contributors which total in excess of $200 during the reporting period. 
• The total of all contributions received from contributors that contributed $200 or less each during the reporting period. 
• For contributions of $5,000 or more, candidates, political committees and political parties must include the contributor’s occupation, employer and the employer’s principal place of business.    

Beginning on the 39th day before the election through the day before the election reports must be submitted within 48 hours and include: 

• The name and mailing address of the contributor. 
• The total amount of the contribution received during the reporting period. 
• The date the last contributed amount was received.  
• The receipt of a contribution or aggregate contribution from a contributor in excess of $500. 

(N.D. Cent. Code § 16.1-08.1-02.3) 

Not available

Definition of Contribution 

Contribution means 

• A loan, gift, deposit, forgiveness of indebtedness, donation, advance, payment or transfer of funds or anything of value, including a transfer of funds from an inter vivos or testamentary trust or decedent’s estate, and the payment by any person other than the person to whom the services are rendered for the personal services of another person, which contribution is made, received or used for the purpose of influencing the results of an election. 
• Any loan, gift, deposit, forgiveness of indebtedness, donation, advance, payment or transfer of funds or of anything of value, including a transfer of funds from an inter vivos or testamentary trust or decedent’s estate, and the payment by any campaign committee, political action committee, legislative campaign fund, political party, political contributing entity or person other than the person to whom the services are rendered for the personal services of another person, that is made, received or used by a state or county political party, other than the monies an entity may receive as a gift under certain circumstances. 

(Ohio Rev. Code Ann. § 3517.01, 3517.101, 3517.1012, and 3517.1013) 

What Needs to be Reported 

Every campaign committee, political action committee, legislative campaign fund, political party and political contributing entity that received a contribution must file a report that contains the following information: 

• The date of the election and whether it was or will be a general, primary or special election. 
• The address of the filer. 
• A statement of contributions received which must include the following information: 
• The month, day and year of the contribution. 
• The full name and address of each person, political party, campaign committee, legislative campaign fund, political action committee or political contributing entity from whom contributions are received and the registration number assigned to any contributing political action committee. 
• If a political action committee, political contributing entity, legislative campaign fund or political party or a campaign committee of a statewide candidate or candidate for the office of member of the general assembly receives a contribution from an individual that exceeds $100, the name of the individual’s current employer, if any, or, if the individual is self-employed, the individual’s occupation and the name of the individual’s business, if any, must be reported. 
• If a statewide candidate or candidate for the office of member of the general assembly receives a contribution from amounts deducted from the wages and salaries of two or more employees that exceeds in the aggregate $100 during any one filing period, the full name of the employees’ employer and the full name of the labor organization of which the employees are members, if any, must be reported. 
• A description of the contribution received, if other than money. 
• The value in dollars and cents of the contribution. 
• A separately itemized account of all contributions regardless of the amount, except a contribution from a person for $25 or less at one social or fundraising activity or a contribution from amounts deducted from the wages and salaries of employees that is $25 or less or less aggregated in a calendar year. 
• An account of the total contributions from each social or fundraising activity must include a description of and the value of each in-kind contribution received at that activity from any person who made one or more such contributions whose aggregate value exceeded $250, together with the expenses incurred and paid in connection with that activity. 
• Contributions from loans, investment incomes or interest incomes must be itemized separately from all other contributions. 

(Ohio Rev. Code Ann. § 3517.10) 

Definition of Contribution 

Contribution means: 

• A gift, subscription, loan, guarantee or forgiveness of a loan, conveyance, advance, payment, distribution or deposit of money or anything of value made to and with the knowledge and for the benefit of a committee, which expressly advocates the election or defeat of a clearly identified candidate or candidates or the passage or defeat of a ballot measure or ballot measures or for reducing the debt of such committee. 
• An expenditure expressly advocating the election or defeat of a clearly identified candidate or candidates or the passage or defeat of a ballot measure or ballot measures made by a person or committee, other than a candidate committee, with the cooperation of or in consultation with, a committee, a candidate, candidate committee or candidate’s agent or that is made in concert with, or at the request or suggestion of, a candidate, candidate committee or candidate’s agent. 
• The difference between the payment to a person, other than a candidate or committee, of compensation for personal services or products to the candidate or committee, and the reasonable and customary rate charged by the person for like services or products in like quantities when the candidate or committee has knowledge of the discounted services or products. 
• Anything of value received by a committee that is transferred from another committee or other source. 
• Sums paid for tickets for a political event such as a reception, rally or a similar fundraising event; however, the amount of any such contribution may be reduced by the actual cost of consumables furnished by the committee in connection with the purchase of the tickets, and only the excess over the actual cost of the consumables shall be deemed a contribution. 
• The candidate’s own money used on behalf of that candidate’s candidacy. 
• The difference between the open market value and a discount or rebate not extended to the public, or by a television or radio station not extended equally to all candidates for the same office. 

(74 Okl. St. Chap. 62, Appx., Standard 257 1-1-2) 

What Needs to be Reported 

Contribution disclosures must include: 

• The total sum of all contributions. 
• The total of contributions received during the reporting period. 
• The number of contributors and the total amount of contributions in the amount of $50 or less. 
• The name and address, occupation and employer or principal business activity, of each contributor contributing an aggregate of $50 more than during the reporting period. 
• The date, amount and nature (cash or written instrument) of each contribution. 
• The total contributions for each contributor to the campaign. 
• For out-of-state and federal committees, the number of contributors and the total amount of contributions i of $200 or less. 
• For out-of-state and federal committees, the name and address, occupation and employer, or principal business activity, of each contributor contributing in excess of $200 in the aggregate during the reporting period, along with the date, amount and nature (cash or written instrument) of each contribution by the contributor during the reporting period. 
• For out-of-state and federal committees, the total contributions for each contributor.         

The following information about monetary contributions accepted from a committee must include: 

• The total sum of all contributions accepted during the current reporting period. 
• The total of contributions accepted for the campaign-to-date or calendar year-to-date. 
• The number of committees making contributions of $50 or less accepted and the total amount of contributions in the amount of $50 or less in the aggregate accepted during the reporting period. 
• The name, address, registration number and the principal interest or principal business activity of each committee contributing in excess of $50 in the aggregate during the reporting period, along with the date and amount of each contribution. 
• The total contributions received by the committee. 

(74 Okl. St. Chap. 62, Appx., Standard 257 10-1-14) 

Definition of Contribution 

Contribution includes: 

• The payment, loan, gift, forgiving of indebtedness or furnishing without equivalent compensation or consideration, of money, services other than personal services for which no compensation is asked or given, supplies, equipment or any other thing of value for the purpose of influencing an election. 

(Or. Rev. Stat. Ann. § 260.005) 

What Needs to be Reported 

Contribution disclosures must include: 

• The name, occupation and address of each person, and the name and address of each political committee or petition committee, which contributed an aggregate amount of more than $100 in a calendar year on behalf of a candidate or to a political committee or petition committee and the total amount contributed by that person or committee. 
• The date the contribution was received. 
• Contributor type (political committee, individual, labor organization). 
• Contribution type (cash, in-kind, loan). 
• The amount of the contribution. 
• For contributors in aggregate amount of $100 or more in the calendar year, the report must also include: the contributor’s name, address, occupation and employer (if applicable). Note that if a committee receives a contribution without the required occupation information, it must make a written request to the contributor for the information within seven days of receiving the contribution. 
• The total amount of other contributions as a single item, specifying how those contributions were obtained. 

(Or. Rev. Stat. Ann. sect; 260.083) 

Definition of Contribution 

Contribution means: 

• Any payment, gift, subscription, assessment, contract, payment for services, dues, loans, forbearance, advance or deposit of money or any valuable thing, to a candidate or political committee made for the purpose of influencing any election or for paying debts incurred by or for a candidate or committee before or after any election. 
• The purchase of tickets for events such as dinners, luncheons, rallies and all other fundraising events; the granting of discounts or rebates not available to the general public; or the granting of discounts or rebates by television and radio stations and newspapers not extended on an equal basis to all candidates for the same office; and any payments provided for the benefit of any candidate, including any payments for the services of any person serving as an agent of a candidate or committee by a person other than the candidate or committee or a person whose expenditures the candidate or committee must report under this act. 
• Any receipt or use of anything of value, including any return on investments, by a political committee received by a political committee from another political committee. 

(25 Pa. Stat. Ann. § 3241) 

What Needs to be Reported 

Candidates, political committees and other persons must report contributions. Each report must include the following information: 

• 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 $250, together with the amount and date of such contributions. 
• 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 $50, together with the amount and date of such contributions. 
• The total sum of individual contributions made to or for such committee or candidate during the reporting period and not reported otherwise. 
• 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. 
• Any unexpended balance of contributions or other receipts appearing from the last account filed. 

(25 Pa. Stat. Ann. § 3246) 

Definition of Contribution 

Contribution means: 

• Donation of money or anything of value, including, but not limited to, the payment or refund of administrative expenses, wages, bonuses, gifts, utilities, equipment, supplies and services, as well as pledges, advances or guarantees to a political party, aspirant, candidate or the campaign committee, or authorized agent, representative or committee thereof. 
• Every donation in cash or in-kind, or anything of value, made in or for any fundraising event held to benefit a political party, aspirant, candidate or committee for election-related purposes, including banquets, raffles, birthday parties, marathons and others. 
• Donations to support or oppose the creation of a political party or ideology, and to support or oppose clearly identified persons who have announced their intent to become aspirants or candidates. 

(16 L.P.R.A. § 621) 

What Needs to be Reported 

Quarterly reports contain a list of contributions or gifts disclosing: 

• The date on which they were received or made. 
• The full name and address of the person who made the contribution. 
• Any contribution or gift in excess of $1,000 received after the Oct. 31 report and before the Nov. 15 report of the election year must be reported to the Office of the Election Comptroller within a 24-hour period. The report will disclose: 
• The full name of the candidate and his/her committees, political party or political action committee that received the contribution or gift, as well as their mailing address. 
• The name of the donor or contributor. 
• The mailing address of the contributor and identification. 
• Last-minute contributions or gifts must also be included in the next report filed by the candidate and his/her committees, political parties or political action committees. 

(16 L.P.R.A. § 626, 16 L.P.R.A. § 627, 16 L.P.R.A. § 627a) 

Definition of Contribution 

Contributions includes all transfers of money, credit or debit card transactions, online or electronic payment systems such as PayPal, paid personal services or other thing of value to or by any candidate, committee of a political party or political action committee or ballot question advocate. A loan must be considered a contribution of money until it is repaid. 

(R.I. Gen. Laws § 17-25-3) 

What Needs to be Reported 

Campaign disclosure reports by candidates and committees will be filed with the board of elections, and they must contain: 

• The name and address of contributor. 
• Place of employment of contributor of all contributions that exceed $100 in the aggregate in a calendar year. 
• Receipt date of all contributions that exceed an aggregate amount of $100 in a calendar year. 
• The amount of all contributions that exceed an aggregate amount of $100 in a calendar year. 
• The amount contributed by each individual or committee. 

(R.I. Gen. Laws § 17-25-11, R.I. Gen. Laws § 17-25-7) 

Definition of Contribution 

Contribution means: 

• A gift, subscription, loan, guarantee upon which collection is made, forgiveness of a loan, an advance, in-kind contribution or expenditure, a deposit of money or anything of value made to a candidate or committee to influence an election. 
• Payment or compensation for the personal service of another person which is rendered for any purpose to a candidate or committee without charge, whether any of the above are made or offered directly or indirectly. 

(S.C. Code Ann. § 8-13-100) 

What Needs to be Reported 

Certified campaign reports detailing campaign contributions must contain: 

• The total of contributions accepted by the candidate or committee. 
• The name and address of each person making a contribution of more than $100 and the amount and date of receipt of each contribution. 
• The year-to-date total for each contributor. 
• The total amount of all loans received during the reporting period and the total amount of loans for the year to date. The report must also include the date and amount of each loan from one source during the reporting period, the name and address of each maker or guarantor of each loan, the year-to-date total of each maker or guarantor and the terms of the loan, including the interest rate, repayment terms, loan payments and existing balances on each loan. 
• The date and amount of any in-kind contributions in aggregate of more than $100 by one person during the reporting period, and the contributor’s name, address and year-to-date total. 
• The total amount of all refunds, rebates, interest and other receipts not previously identified during the reporting period and their year-to-date total. 
• The aggregate total of all contributions, loans and other receipts during the reporting period and the year-to-date total; the amount, date and a brief description of each expenditure made during the reporting period, the name and address of the entity to which the expenditure was made, and the year-to-date total of expenditures to that entity. Credit card expenses and candidate reimbursements must be itemized so that the purpose and recipient of the expenditure are identified. 
• The total amount of all loans made during the reporting period and the year-to-date total. The report must also include the date and amount of each loan to one entity during the reporting period, the name and address of each recipient of the loan and the terms of the loan, including the interest rate, repayment terms, purpose of the loan, the year-to-date total and existing balances. 

(S.C. Code Ann. § 8-13-1308, S.C. Code Ann. § 8-13-1360) 

Definition of Contribution 

Contribution means: 

• Any gift, advance, distribution, deposit or payment of money or any other valuable consideration, or any contract, promise or agreement to do so. 
• Any discount or rebate not available to the general public; any forgiveness of indebtedness or payment of indebtedness by another person. 
• Any use of services or property without full payment or that is provided by any person or political committee whose primary business is to provide services or property, made for the purpose of influencing: 
• The nomination, election or re-election of any person to public office, or; 
• The placement of a ballot question on the ballot or the adoption or defeat of any ballot question submitted. 

(S.D. Codified Laws § 12-27-1) 

What Needs to be Reported 

A campaign finance disclosure report must include the following information: 

• The type of campaign report (pre-primary, pre-general, year-end, amendment, supplement or termination). 
• The total amount of all contributions received during the reporting period. 
• The total amount of any donated goods or services received during the reporting period. 
• The total of refunds, rebates, interest or other income not previously identified during the reporting period. 
• All contributions of $100 or less must either be aggregated and reported as a lump sum or the contributions must be listed individually. 
• The name, mailing address, city and state of each person making a contribution of more than an aggregate amount of $100 during any calendar year and the amount of the contribution. Any contribution from an association, business corporation, limited liability company, nonprofit corporation, partnership or political committee must be itemized. Any contribution from a federal political committee or political committee organized outside this state must include the name and website address of the filing office where campaign finance disclosure reports are regularly filed for the committee. If any information required is unknown to the political committee, the political committee may not deposit the contribution. 
• Any donated good or service contribution must contain the same information as for any monetary contribution and must also include a description of the donated good or service contribution. 
• Any monetary or donated good or service contribution made by a political committee to any political committee or nonprofit charitable entity must be itemized. 
• A categorical description and amount of any refunds, rebates, interest, sale of property or other receipts not previously identified during the reporting period. 
• A categorical description and amount of any funds or donations by any entity to its political committee for establishing and administering the political committee and for any solicitation costs of the political committee. 
• Each loan received must be reported in the same manner as a contribution. 
• A certification that the contents of the statement are true and correct signed by the treasurer of the political committee. 

(S.D. Codified Laws § 12-27-24) 

Definition of Contribution 

Contribution means any advance, conveyance, deposit, distribution, transfer of funds, loan, loan guaranty, personal funds of a candidate, payment, digital currency, gift or subscription of money or like thing of value, and any contract, agreement, promise or other obligation, whether or not legally enforceable, made for the purpose of influencing a measure or nomination for election or the election of any person for public office or for the purpose of defraying any expenses of an officeholder incurred in connection with the performance of the officeholder's duties, responsibilities or constituent services. 

(Tenn. Code Ann. § 2-10-102) 

What Needs to be Reported 

Each candidate for state public office and political campaign committee in a state election must file with the Registry of Election Finance a report of all contributions received. The report includes: 

• The full name, complete address, occupation and employer of each person who contributed a total amount of more than $100 during the period. A candidate that makes a "best effort" to obtain the address, occupation and employer for a contribution is considered to be in compliance with the requirement. 
• Contributions totaling $100 or less from a single source during the reporting period may be totaled and reported as a single item. 
• All loans more than $100 from one creditor during a reporting period must be itemized. The full name and address of each creditor and the date that the loan was made must be provided. 
• Any endorsers or guarantors for a loan must be listed by full name and address and the amount of the loan which is guaranteed by that person must be disclosed. The outstanding loan balance at the beginning of the reporting period, any additional loans received during that period, any loan payments made during the period and the outstanding loan balance at the end of the reporting period must also be disclosed. 

(Tenn. Code Ann. § 2-10-107, Tenn. Code Ann. § 2-10-105) 

Definition of Contribution 

Contribution means a direct or indirect transfer of money, goods, services or any other thing of value and includes an agreement made or other obligation incurred, whether legally enforceable or not, to make a transfer. The term includes a loan or extension of credit, other than those expressly excluded by this subdivision, and a guarantee of a loan or extension of credit, including a loan described by this subdivision. 

Candidate contribution means a contribution to a candidate or political committee that is offered or given with the intent that it be used in connection with a campaign for elective office or on a measure. The contribution being made before, during, or after an election does not affect its status as a campaign contribution. 

(Tex. Elec. Code § 251.001) 

What Needs to be Reported 

Each report by a candidate, officeholder and political committee must include: 

• For contributions over $90 in the reporting period, the full name and address of the person making the contributions, and the dates of the contributions.         
• For contributions over $500 in the reporting period, the individual’s principal occupation or job title; and the full name of the individual’s employer. 
• Contributions of $90 or less during the reporting period may be disclosed as part of a lump sum. 
• For other contributions, the filer must disclose the name and address of the contributor, the date of the contribution and, for in-kind contributions, the nature and value of the contribution. 

An opposed candidate or specific-purpose committee required to file reports may file a modified report instead if the candidate or committee does not intend to accept political contributions that in the aggregate exceed $500 or to make political expenditures that in the aggregate exceed $500 in connection with the election. 

(Tex. Elec. Code § 254.031, Tex. Elec. Code § 254.0612, Tex. Elec. Code § 254.181) 

Definition of Contribution 

Contribution means any of the following when done for political purposes: 

• A gift, subscription, donation, loan, advance or deposit of money or anything of value given to the filing entity. 
• An express, legally enforceable contract, promise or agreement to make a gift, subscription, donation, unpaid or partially unpaid loan, advance or deposit of money or anything of value to the filing entity. 
• Any transfer of funds from another reporting entity to the filing entity. 
• Compensation paid by any person or reporting entity other than the filing entity for personal services provided without charge to the filing entity. 
• Any money paid for work or a service: 
• Any organization or its directly affiliated organization that has a registered lobbyist. 
• Any agency or subdivision of the state, including school districts. 
• A loan made by a candidate deposited to the candidate’s own campaign. 
• In-kind contributions. 

(Utah Code Ann. § 20A-11-101) 

Candidates and political parties must report contributions received and the financial disclosure report must include: 

• Every contribution, including contributions from personal accounts. 
• When reporting contributions, a committee must include the contribution’s value, date and the contributor’s name and address. 
• Each contribution (including in-kind contributions) must normally be reported within 31 calendar days of receiving it. This window shortens for candidates who are contested during convention, the primary election or the general election; during the 30 days before a convention, primary election or general election, a contested candidate must report each contribution within seven business days of receiving it. 
• For each nonmonetary contribution: 
• The fair market value of the contribution with that information provided by the contributor. 
• A specific description of the contribution. 
• A summary page in the form required by the lieutenant governor that identifies: 
• Total contributions and public service assistance received during the period since the last statement. 
• Total contributions and public service assistance received to date. 

Political action committees (PAC) and political issue committees must report contributions received and the financial disclosure reports must include: 

• The name and address of any individual who makes a contribution to the reporting political action committee, if known, and the amount of the contribution. 
• The identification of any publicly identified class of individuals that makes a contribution to the reporting political action committee, if known, and the amount of the contribution. 
• The name and address of any political action committee, group or entity, if known, that makes a contribution to the reporting political action committee, and the amount of the contribution. 
• For each nonmonetary contribution, the fair market value of the contribution. 
• The total amount of contributions received by the reporting political action committee. 
• A statement by the political action committee's treasurer or chief financial officer certifying that, to the best of the person's knowledge, the financial report is accurate. 
• A summary page identifies: 
• Beginning balance. 
• Total contributions during the period since the last statement. 
• Total contributions to date. 
• PACs and PICs (political interest committee) are allowed to report contributions “in the aggregate” if a person does not donate more than $50 to the PAC throughout a calendar year. If a donor contributes more than $50, those contributions must be itemized with the name and address of contributor. 

(Utah Code Ann. § 20A-11-204, Utah Code Ann. § 20A-11-203, Utah Code Ann. § 20A-11-602) 

Definition of Contribution 

Contribution means a payment, distribution, advance, deposit, loan or gift of money or anything of value, paid or promised to be paid for the purpose of influencing an election, advocating a position on a public question or supporting or opposing one or more candidates in any election. 

(Vt. Stat. Ann. tit. 17, § 2901) 

What Needs to be Reported 

Campaign finance reports will contain the following information on contributions: 

• The full name, town of residence and mailing address of each contributor who contributes an amount in excess of $100, the date of the contribution and the amount contributed. 
• The total amount of all contributions of $100 or less and the total number of all contributors making such contributions. 
• The amount contributed or loaned by the candidate to his or her own campaign during the reporting period. 
• Each debt or other obligation, listed by amount, date incurred, to whom owed and for what purpose, incurred during the reporting period. 
• All contributions accepted during the reporting period and during the campaign must require full disclosure of the manner in which any indebtedness is discharged or forgiven. 
• Contributions for the reporting period and for the campaign to date also must be totaled in an appropriate place on the form. The total of contributions will include a subtotal of nonmonetary contributions and a subtotal of all monetary contributions. 

A candidate for state office or for the general assembly who accepts a monetary contribution in an amount over $2,000 within 10 days of a primary or general election must report the contribution to the secretary of state within 24 hours of receiving the contribution. The report required must include the following information: 

• The full name of the contributor. 
• Town of residence of the contributor. 
• Mailing address of the contributor. 
• The date of the contribution. 
• The amount contributed. 
• The amount contributed or loaned by the candidate to his or her own campaign.           

(Vt. Stat. Ann. tit. 17, §§ 2963, 2965, 2967, 2966) 

Definition of Contribution 

Contribution means money and services of any amount, in-kind contributions and any other thing of value, given, advanced, loaned or in any other way provided to a candidate, campaign committee, political committee or person for the purpose of expressly advocating the election or defeat of a clearly identified candidate or to an inaugural committee for the purpose of defraying the costs of the inauguration of a governor, lieutenant governor or attorney general. Contribution includes money, services or things of value in any way provided by a candidate to his own campaign and the payment by the candidate of a filing fee for any party nomination method. 

(Va. Code Ann. § 24.2-945.1) 

What Needs to be Reported 

Candidates must report each contributor who has contributed an aggregate of more than $100, including cash and in-kind contributions. The campaign committee must itemize each contributor on the report and list the following information: 

• The names of the contributors listed alphabetically. 
• The mailing addresses of the contributors. 
• The amounts and dates of the contributions. 
• The aggregate amount of contributions from each contributor to date. 
• The occupation of each contributor, including the name of his/her employer or principal business and the city and state where employed or where his business is located.    
• The total number of contributors, each of whom has contributed an aggregate of $100 or less, including cash and in-kind contributions, as of the date of the report and the total amount of contributions from all such contributors. 
• For each such contributor, other than an individual, the principal type of business and place of business of the contributor will be reported.          

Political action committees (PAC) must report each contributor who has contributed an aggregate of more than $100, including cash and in-kind contributions. The PAC must itemize each contributor on the report and list the following information: 

• The name of the contributors listed alphabetically. 
• The mailing address of each contributor. 
• The date and amount of each contribution. 
• The aggregate amount of contributions from each contributor to date. 
• The date of the last contribution. 
• The occupation of each contributor, include the name of his employer or principal business and the locality where employed or where his/her business is located. 
• The total number of contributors, each of whom has contributed an aggregate of $100 or less, including cash and in-kind contributions, as of the date of the report and the total amount of contributions from all such contributors. 
• For each such contributor that is a corporation, partnership, business, labor organization, membership organization, association, cooperative or other like entity, the principal type of business and place of business of the contributor will be reported. 

Out-of-state political committee reports must include: 

• A report of the contributions the committee has made to candidate campaign committees or political committees in Virginia during the period covered by the report. 
• A list of each contributor who has contributed to the committee an aggregate amount of $2,500 or more. 
• The contributor’s name, address, occupation, employer and place of business and the dates and amounts of the contributor’s contributions during the period covered by the report. 

Political Party reports must include: 

• The total number of contributors, each of whom has contributed an aggregate of $100 or less, including cash and in-kind contributions, as of the date of the report and the total amount of contributions from all such contributors. 
• For each contributor who has contributed an aggregate of more than $100, including cash and in-kind contributions, as of the ending date of the report, the political party committee must itemize each contributor on the report and list the following information: 
• The name of the contributor listed alphabetically. 
• The mailing address of the contributor. 
• The amount of the contribution. 
• The aggregate amount of contributions from the contributor to date. 
• The date of the last contribution. 
• The occupation of the contributor, including the name of his employer or principal business and the locality where employed or where his business is located. 
• For each such contributor that is a corporation, partnership, business, labor organization, membership organization, association, cooperative or other like entity, the principal type of business and place of business of the contributor will be reported. 

(Va. Code Ann. §§ 24.2-947.4, 24.2-949.5, 24.2-949.11, 24.2-950.4) 

Definition of Contribution 

Contribution means: 

• A gift, subscription, loan, advance or deposit of money or anything of value made for the purpose of influencing the nomination for election, or election, of any person to elective office. 
• A written contract, promise or agreement, whether or not legally enforceable, to make a contribution. 
• Funds received by a political committee which are transferred to such committee from another political committee or other source. 
• The payment by a person other than a candidate or a political committee of compensation for the personal services of another person which are rendered to such candidate or political committee without charge for the purpose of influencing the nomination for election, or election, of such candidate or for the purpose of assisting such political committee in the purpose for which it was organized. 

(18 V.I.C. § 902) 

What Needs to be Reported 

Political committees must file reports disclosing the following information: 

• The amount of cash on hand at the beginning of the reporting period. 
• The identification of each person who, during the reporting period, contributed over $100 value to the committee, or whose aggregate contributions totaled over $100 value, including purchase of tickets for dinners, luncheons, rallies or similar fundraising events and the value amount contributed and the date of the contribution. 
• The total sum of contributions made during the reporting period not otherwise reported. 
• The amount and terms of each loan of over $100 made to the committee and/or candidate during the reporting period and identification of any lender, endorser and guarantor thereof. 
• The total amount of proceeds collected during the reporting period from ticket sales, mass collections made at rallies, dinners or similar fundraising events and sales of campaign items such as pins, flags, buttons, badges, hats, banners and bumper stickers. 
• The amount received in cash or check over $100, as well as non-monetary items valued at over $100, not otherwise reported. 
• The total sum of all receipts by or for such committee during the reporting period, less transfers between political committees which provide exclusive support to the same candidate as the reporting committee; provided, however, that all transfers to a committee not required to file reports pursuant to this section shall be deemed an expenditure and shall be reported accordingly. 

An individual, partnership, committee, association, corporation, labor organization or any other organization or group of persons (other than political committees) must report: 

• The name, mailing address and principal place of business of the contributor. 
• The amount and date of the contribution. 
• The aggregate amount of the contribution (year-to-date).  

Political party committees must report: 

• The amount and date of the contribution. 
• The aggregate amount of the contribution (year-to-date).    

(18 V.I.C. § 905)  

Definition of Contribution 

Contribution means:

• A loan, gift, deposit, subscription, forgiveness of indebtedness, donation, advance, pledge, payment, transfer of funds or anything of value, including personal and professional services for less than full consideration.
• An expenditure made by a person in cooperation, consultation or concert with, or at the request or suggestion of, a candidate, a political or incidental committee, the person or persons named on the candidate’s or committee’s registration form who direct expenditures on behalf of the candidate or committee or their agents.
• The financing by a person of the dissemination, distribution or republication, in whole or in part, of broadcast, written, graphic, digital or other form of political advertising or electioneering communication prepared by a candidate, a political or incidental committee or its authorized agent.
• Sums paid for tickets to fundraising events such as dinners and parties, except for the actual cost of the consumables furnished at the event.

(Wash. Admin. Code § 390-05-210, Rev. Code Wash. (ARCW) § 42.17A.005) 

What Needs to be Reported 

A candidate or political committee must disclose the following: 

• The name and address of each person who has made one or more contributions during the reporting period, together with the money value and date of each contribution and the aggregate value of all contributions received from each person during the campaign, or in the case of a continuing political committee, the current calendar year, with the following exceptions:
• Pledges in the aggregate of less than $150 from any one person need not be reported.
• Income that results from a fundraising activity may be reported as one lump sum, with the exception of that portion received from persons whose names and addresses are required to be included.
• Contributions of no more than an aggregate amount of $25 from any one person during the election campaign may be reported as one lump sum if the treasurer maintains a separate and private list of the name, address and amount of each such contributor.
• In addition, each person who has made one or more contributions in the aggregate amount of more than $250, must disclose their occupation and the name and address of their employer.
• Each loan, promissory note or security instrument to be used by or for the benefit of the candidate or political committee made by any person, including the names and addresses of the lender and each person liable directly, indirectly or contingently and the date and amount of each such loan, promissory note or security instrument.
• All other contributions not otherwise listed or exempted.
• A statement that the candidate or political committee has received a certification from any partnership, association, corporation, organization or other combination of persons making a contribution to the candidate or political committee that:
• The contribution is not financed in any part by a foreign national.
• Foreign nationals are not involved in making decisions regarding the contribution in any way; and
• The name and address of each candidate or political committee to which any transfer of funds was made, including the amounts and dates of the transfers.
• Political committees that support or opposed ballot measures must disclose the name and address of contributors giving more than $100 and must also disclose the employer and occupation of contributors giving more than $250.

An out-of-state political committee must report contributions and the report must include: 

• The name, office sought and party affiliation of each candidate in the state of Washington whom the out-of-state committee is supporting or opposing and, if the committee is supporting or opposing the entire ticket of any party, the name of the party.
• The ballot proposition supported or opposed in the state of Washington, if any, and whether the committee is in favor of or opposed to that proposition.
• The name and address of each person residing in the state of Washington or corporation that has a place of business in the state of Washington who has made one or more contributions in the aggregate of more than $100 to the out-of-state committee during the current calendar year, together with the money value and date of the contributions.
• The name, address and employer of each person or corporation residing outside the state of Washington who has made one or more contributions in the aggregate of more than $2,550 to the out-of-state committee during the current calendar year, together with the money value and date of the contributions. Annually, the commission modifies the $2,550 limit based on the rate of inflation.

Any candidate or political committee receiving a contribution or aggregate contribution of $1,000 or more, must file a 48-hour contribution report. This report must include: 

• The amount of the contribution or contributions. 
• The date or dates of receipt. 
• The name and address of the donor. 
• The name and address of the recipient. 
• Any other information the commission may by rule require. 

(Rev. Code Wash. § 42.17A.250, § 42.17A.240, § 42.17A.265; Wash. Admin. Code § 390-16-034) 

Definition of Contribution 

Contribution means: 

• A gift, subscription, loan, assessment, payment for services, dues, advance, donation, pledge, contract, agreement, forbearance, promise of money or other tangible thing of value, whether conditional or legally enforceable, or a transfer of money or other tangible thing of value to a person, made for the purpose of influencing the nomination, election or defeat of a candidate. 
• A coordinated expenditure. (A coordinated expenditure is made in cooperation, consultation or concert with or at the request of, a candidate.). 
• An offer or tender of a contribution is not a contribution if expressly and unconditionally rejected or returned. 
• A contribution does not include volunteer personal services, provided that those services are considered to be at fair market value. 

(W. Va. Code § 3-8-1a) 

What Needs to be Reported 

Anyone who files a pre-candidacy registration form and/or a candidate’s certificate of announcement is required to file campaign finance reports. The reports must contain: 

• The name of the contributors. 
• The amount received from the contributors no matter how small. 
• The item or service of value received. 

Candidate committee, political action committee and political party committees must report contributions. Each report must contain the following information: 

• The name of any person making a contribution and the amount of the contribution. If the total contributions of any one person in any one election cycle amount to more than $250, the residence and mailing address of the contributor and, if the contributor is an individual, his or her major business affiliation and occupation shall also be reported. 
• For contributions over $250, committees must include the full name of the individual, association or committee donating; the amount of the contribution; and the date the contribution was made. If the contributor is an individual, the individual’s occupation and employer must be disclosed, or if the contributor is self-employed, it must be noted. 
• For contributions of $250 or less, committees must include the full name of the individual, association or committee donating; the amount of the contribution; and the date the contribution was made. 
• A contribution totaling more than $50 by a foreign national or prohibited contributor. 
• The total amount of contributions received during the period covered by the financial statement. 
• The name, residence and mailing address of any individual or the name and mailing address of each lending institution making a loan or of the spouse cosigning a loan, as appropriate, the amount of any loan received, the date and terms of the loan, including the interest and repayment schedule, and a copy of the loan agreement. 
• The name, residence and mailing address of any individual or the name and mailing address of each partnership, firm, association, committee, organization or group having previously made or cosigned a loan for which payment is made or a balance is outstanding at the end of the period, together with the amount of repayment on the loan made during the period and the balance at the end of the period. 
• The total outstanding balance of all loans at the end of the period. 

(W. Va. Code § 3-8-5a) 

Definition of Contribution 

Contribution means: 

• A gift, subscription, loan, advance or transfer of money to a committee. 
• A transfer of tangible personal property or services to a committee. 
• A transfer of funds between committees. 
• The purchase of a ticket for a fundraising event for a committee regardless of whether the ticket is used to attend the event. 

(Wis. Stat. § 11.0101) 

What Needs to be Reported 

A candidate committee must include in each report the following information: 

• 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. 
• 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. 
• The occupation, if any, of each individual contributor whose cumulative contributions to the candidate committee for the calendar year are in excess of $200. 
• An itemized statement of each contribution made anonymously to the candidate committee. 
• A statement of totals during the reporting period of contributions received and contributions donated. 
• An itemized statement of each loan of money made to the candidate committee in an aggregate amount or value in excess of $20, together with all of the following: 
• The full name and mailing address of the lender. 
• A statement of whether the lender is a commercial lending institution. 
• The date and amount of the loan. 
• The full name and mailing address of each guarantor, if any. 
• The original amount guaranteed by each guarantor. 
• The balance of the amount guaranteed by each guarantor at the end of the reporting period. 

A political party and political action committee must report contributions and the following information must be included in each report: 

• An itemized statement giving the date, full name and street address of each person who has made a contribution to the political party, together with the amount of the contribution. 
• An itemized statement giving the date, full name and street address of each committee to which the political party has made a contribution, together with the amount of the contribution. 
• The occupation, if any, of each individual contributor whose cumulative contributions to the political party for the calendar year are in excess of $200. 
• An itemized statement of each contribution made anonymously to the political party. 
• A statement of totals during the reporting period of contributions received and contributions donated. 
• A statement of the cash balance on hand at the beginning and end of the reporting period. 
• An itemized statement of each loan of money made to the political party in an aggregate amount or value in excess of $20, together with all of the following: 
• The full name and mailing address of the lender. 
• A statement of whether the lender is a commercial lending institution. 
• The date and amount of the loan. 
• The full name and mailing address of each guarantor, if any. 
• The original amount guaranteed by each guarantor. 
• The balance of the amount guaranteed by each guarantor at the end of the reporting period. 

Any contribution of $1,000 or more that is received 15 days before an election must be reported within 72 hours of receipt. The report must include: 

• The date the contribution was received. 
• The complete name and address of contributor. 
• The amount of contribution or all contributions. 
• The occupation of all individuals giving over $200 in a calendar year. 

(Wis. Stat. § 11.0204, Wis. Stat. § 11.0204, Wis. Stat. § 11.0304, Wis. Stat. § 11.0504) 

Definition of Contribution 

No definition for contribution. 

What Needs to be Reported

Candidate committees, political action committees and political parties must report contributions including cash, goods or services. A contribution is reportable when it is known and in the possession of, or the service has been furnished to, the person or entity required to submit a statement of contributions and expenditures. Reports must include the following information on contributions: 

• The date of each contribution of $100 or more. 
• The amount of the contribution. 
• The date the contribution was received. 
• The name of the contributor. 
• The city and state of the contributor. 
• All contributions under $100 must be reported but need not be itemized. 
• A fundraiser ticket priced at $100 or more must be itemized under receipts and it must disclose the name and address of each ticket purchaser and purchase price of ticket(s). 
• Any items of value, services or election assistance provided for a candidate must be itemized. These in-kind contributions must disclose the name, city and state of the contributor, date, item or service donated and estimated value of the donated item or service. 

(Wyo. Stat. § 22-25-106)