Summary Expenditure Disclosure Requirements

Definition of Expenditure 

Expenditure means: 

• A purchase, payment, distribution, loan, advance, deposit, or gift of money or anything of value made for the purpose of influencing the result of an election. 
• A contract or agreement to make any purchase, payment, distribution, loan, advance, deposit, or gift of money or anything of value, for the purpose of influencing the result of an election. 
• The transfer, gift, or contribution of funds of a political committee to another political committee.
• The payment of any qualifying fee or other cost associated with qualifying to run for office. 

(Ala. Code § 17-5-2) 

What Needs to be Reported 

Candidates, committees and officials are responsible for filing disclosure reports. All expenditures of more than $100 must be itemized. Candidates may itemize expenditures of $100 or less, but this is not required by law and may be reported as “non-itemized” expenditures. Each report must disclose the following information on expenditures: 

• The amount of cash or other assets on hand at the beginning of the reporting period and at the end of the reporting period. 
• The identification of each person to whom expenditures have been made by or on behalf of such committee or elected official within the calendar year in an aggregate amount greater than $100, including the amount, date and purpose of each such expenditure and, if applicable, the designation of each constitutional amendment or other proposition with respect to which an expenditure was made. 
• The identification of each person to whom an expenditure for personal services, salaries and reimbursed expenses greater than $100 has been made, and which is not otherwise reported or exempted from the provisions of this chapter, including the amount, date and purpose of such expenditure. 
• The grand total of all expenditures made by such committee or elected official during the calendar year. 
• The amount and nature of campaign debts and obligations owed by or to the committee or elected official, together with a statement as to the circumstances and conditions under which any such debt or obligation was extinguished and the consideration. 

(Code of Ala. § 17-5-8) 

Definition of Expenditure 

Expenditure means: 

• A purchase or a transfer of money or anything of value, or promise or agreement to purchase or transfer money or anything of value, incurred or made for the purpose of: 
• Influencing the nomination or election of a candidate or of any individual who files for nomination at a later date and becomes a candidate. 
• Use by a political party. 
• The payment by a person other than a candidate or political party of compensation for the personal services of another person that are rendered to a candidate or political party. 
• Influencing the outcome of a ballot proposition or question. 
• Supporting or opposing an initiative proposal application filed with the lieutenant governor. 

(Alaska Stat. § 15.13.400) 

What Needs to be Reported 

Every expenditure made during the report period must be disclosed with the following information: 

• The date of payment. 
• The check number or the identifying transaction number if paid by other means. 
• The name and address of the payee. 
• The purpose of the expenditure. 
• The amount of the expenditure. 
• Under the debt section of the report, each expenditure incurred but not paid must disclose: 
• The date the expenditure was incurred. 
• The name and address of the person with whom the debt was incurred. 
• The purpose of the incurred expenditure. 
• The amount of the incurred expenditure. 
• For each required expenditure made to an advertising agency or to an individual or business that provides campaign consultation or management services, the report must disclose in detail all services rendered, including the name of each business from which campaign goods or services were purchased or subcontracted or media advertising placed and the amount of the expenditure. 

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. 501(c)(4) organization). These entities should report the following information: 

• 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 date and amount of all expenditures made, incurred, or authorized by the nongroup entity, for the purpose of influencing the outcome of an election. 
• A nongroup entity must report expenditures made on behalf of a different nongroup entity for the purpose of influencing the outcome of an election as soon as the total expenditures to that nongroup entity reaches $500 in a year. 

(Alaska Stat. § 15.13.040, Alaska Stat. § 15.13.110, 2 Alaska Admin. Code 50.321) 

Definition of Expenditure 

Expenditure means any purchase, payment or other thing of value that is made by a person for the purpose of influencing an election. 

(A.R.S. § 16-901) 

What Needs to be Reported 

All disbursements more than $250 during the reporting period must include the recipient, the recipient’s address, a description of the disbursement and the amount and date of the disbursement, together with the total of all disbursements. The report must contain the following information on expenditures: 

• Any disbursements for operating expenses. 
• Any repayment of loans. 
• Any refunds of contributions. 
• Any loans made. 
• The value of any in-kind contributions provided. 
• Any expenditures to advocate the passage or defeat of a ballot measure must include the identification of the ballot measure, ballot measure serial number, election date, mode of advertising and distribution or publication date. 
• Any expenditures to advocate for or against the issuance of a recall election order or for the election or defeat of a candidate in a recall election must include the identification of the officer to be recalled or candidate supported or opposed, mode of advertising and distribution or publication date. 
• Any other disbursements or expenditures. 

(A.R.S. § 16-926) 

Definition of Expenditure 

Expenditure means: 

• A purchase, payment, distribution, gift, loan, or advance of money or anything of value. 
• A contract, promise, or agreement to make an expenditure, made for the purpose of influencing the nomination or election of any candidate. 

(A.C.A. § 7-6-201) 

What Needs to be Reported 

The expenditure reports must include the following information: 

• The total amount of expenditures made during the filing periods and the cumulative amount of those totals for the entire election cycle. 
• An itemization of all single expenditures that exceed $100, including the amount of the expenditure, the date of the expenditure and the name and address of any person, including the candidate, to whom the expenditure was made. 
• A list of all paid campaign workers and the amount they were paid. 
• A list of all expenditures by categories, including, but not limited to: 
• Television, radio, print, or other advertising. 
• Direct mail. 
• Office supplies. 
• Rent. 
• Travel. 
• Expenses. 
• Entertainment. 
• Telephone. 
• The total amount of all nonitemized expenditures made during the filing period. 
• A list of all disbursements. 

(A.C.A. § 7-6-207) 

Definition of Expenditure 

Expenditure means a payment, a forgiveness of a loan, a payment of a loan by a third party, or an enforceable promise to make a payment, unless it is clear from the surrounding circumstances that it is not made for political purposes. An expenditure does not include a candidate’s use of the candidate’s own money to pay for either a filing fee for a declaration of candidacy or a candidate statement. An expenditure is made on the date the payment is made or on the date consideration, if any, is received, whichever is earlier. 

(Cal Gov Code § 82025) 

What Needs to be Reported 

All expenditures need to be disclosed and any expenditure $25 or more to a single recipient must be itemized. A disclosure reports must include: 

• The total amount of expenditures made during the period covered by the campaign statement to persons who have received $100 or more. 
• The total amount of expenditures made during the period covered by the campaign statement to persons who have received less than $100. 
• For each person to whom an expenditure of $100 or more has been made during the period covered by the campaign statement, it must include the person’s full name, street address, the date and amount of each expenditure and a brief description of the consideration for the expenditure. 
• In the case of an expenditure which is a contribution to a candidate, elected officer, or committee or an independent expenditure to support or oppose a candidate or measure, additional information is required: 
• The date of the contribution or independent expenditure. 
• The cumulative amount of contributions made to a candidate, elected officer, or committee. 
• The cumulative amount of independent expenditures made relative to a candidate or measure. 
• The full name of the candidate and the office and district for which the candidate seeks nomination or election, or the number or letter of the measure. 
• The jurisdiction in which the measure or candidate is voted upon. 
• Each person, if different from the payee, who has provided consideration for an expenditure of $500 or more during the period covered by the campaign statement should be disclosed. 

Cal Gov Code § 84211, Cal Gov Code § 84222)

Definition of Expenditure 

Expenditure means any purchase, payment, distribution, loan, advance, deposit, or gift of money by any person for the purpose of expressly advocating the election or defeat of a candidate or supporting or opposing a ballot issue or ballot question. An expenditure is made when the actual spending occurs or when there is a contractual agreement requiring such spending and the amount is determined. 

(Colo. Const. Art. XXVIII, Section 2) 

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 expenditures: 

• For each person to whom an expenditure of $20 or more has been made during the period covered by the report, it must include the person’s name, address, the date and amount of each expenditure and the purpose for the expenditure. 
• The balance of funds at the beginning and end of the reporting period. 
• The totals of expenditures made during the reporting period. 
• The total amount of expenditures by a third party that are controlled by or coordinated with a candidate, candidate committee or political party. 
• The name and address of the financial institution used by the committee. 

A candidate’s candidate committee may reimburse the candidate for expenditures the candidate has made on behalf of the candidate committee. The expenditures may be reimbursed at any time to the candidate by the candidate’s committee and the expenditure will be treated and reported as an expenditure. 

(C.R.S. § 1-45-108) 

Definition of Expenditure 

Expenditure means: 

• Any purchase, payment, distribution, loan, advance, deposit or gift of money or anything of value, when made to promote the success or defeat of any candidate seeking the nomination for election, or elections, of any person 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. 
• Any communication that refers to one or more clearly identified candidates and is broadcast by radio, television, other than on a public access channel, or by satellite communication or via the internet, or as a paid-for telephone communication, or appears in a newspaper, magazine or on a billboard, or is sent by mail. 
• The transfer of funds by a committee to another committee. 

(Conn. Gen. Stat. § 9-601b) 

What Needs to be Reported 

All expenditures made or obligated to be made or incurred by the committee must be reported on the financial disclosure statements. Each finance disclosure statement must include: 

• Each expenditure, regardless of the amount, must be separately itemized, including the full name and complete address of each payee, including secondary payees. 
• The amount and the purpose of the expenditure. 
• The candidate supported or opposed by the expenditure, if any. 
• Whether the expenditure is made independently of the candidate supported or is an in-kind contribution to the candidate. 
• A statement of the balance on hand or deficit. 
• Each expense incurred but not paid, provided if the expense is incurred by use of a credit card, the accounting must include secondary payees and the amount owed to each such payee. 

(Conn. Gen. Stat. § 9-607, Conn. Gen. Stat. § 9-608) 

Definition of Expenditure 

Expenditure means any payment made or debt incurred, by or on behalf of a candidate or political committee, or to assist in the election of any candidate or in connection with any election campaign. 

(15 Del. C. § 8002) 

What Needs to be Reported 

Each report must disclose the following information on expenditures: 

• The full name and mailing address of the person to whom any expenditure has been made by a political committee during the reporting period. 
• Any expenditures, in an aggregate amount more than $100, must disclose the amount, date and purpose of each expenditure. It also must disclose the name of, and office sought by, each candidate on whose behalf such expenditure was made. 
• The total amount of expenditures made by a political committee or candidate. 

(15 Del. C. § 8030) 

Definition of Expenditure 

Expenditure means: 

• A purchase, payment, distribution, loan, advance, deposit, or gift of money or anything of value, 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 petition, 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. 

(D.C. Code § 1-1161.01) 

What Needs to be Reported 

Each expenditure must be disclosed and each expenditure, in the aggregate, of $10 or more must be itemized in the report. The report must disclose: 

• The full name and mailing address of each person to whom expenditures have been made by a committee or on behalf of a committee or candidate within the calendar year, including the person’s occupation, employer and the principal place of business, if any. 

Any expenditures, in an aggregate amount or value of $10 or more, should disclose the amount, date and purpose of each expenditure and the name and address of, and office sought by, each candidate on whose behalf the expenditure was made. 

(D.C. Code § 1-1163.09, D.C. Code § 1-1163.07) 

Definition of Expenditure 

Expenditure means: 

• A purchase, payment, distribution, loan, advance, 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. 
• A gift of money or anything of value made for the purpose of influencing the results of an election or making an electioneering communication. 

(Fla. Stat. § 106.011) 

What Needs to be Reported 

Each disclosure report must contain the following information on expenditures: 

• The full name and address of each person to whom expenditures have been made along with the amount, date and clear purpose of the expenditure. 
• The name, address and office sought by each candidate on whose behalf such expenditure was made. 
• The full name and address of each person to whom an expenditure for personal services, salary, or reimbursed authorized expenses was made along with the amount, date and clear purpose of the expenditure. 
• The total amount withdrawn and the total amount spent from the petty cash fund. Each expenditure from the petty cash fund need not be individually reported but complete records of petty cash expenditures must be kept. 
• The transaction information for each credit card purchase. 
• The amount and nature of the debts and obligations owed by or to the candidate, which relate to the conduct of any political campaign. 
• The amount and nature of any separate interest-bearing accounts or certificates of deposit. The financial institution in which such accounts or certificates of deposit are located must be identified. 
• The primary purpose of an expenditure made indirectly through a campaign treasurer for goods and services such as communications media placement or procurement services, campaign signs, insurance and other expenditures that include multiple components as part of the expenditure. The primary purpose of an expenditure shall be that purpose, including integral and directly related components, that comprises 80% of such expenditure. 
• The total sum of expenditures during the reporting period. 

(Fla. Stat. § 106.07) 

Definition of Expenditure 

Expenditure means: 

• A purchase, payment, distribution, loan, advance, deposit, or any transfer of money or anything of value made for the purpose of influencing the nomination for election or election of any person, bringing or opposing the recall of a public officer holding elective office, or the influencing of voter approval or rejection of a proposed constitutional amendment, a state-wide referendum, or a proposed question which is to appear on the ballot in this state or in a county or a municipal election in this state. 
• The payment of a qualifying fee for and on behalf of a candidate. 

(O.C.G.A. § 21-5-3, Ga. Comp. R. & Regs. r. 189-2-.01) 

What Needs to be Reported 

Campaign disclosure reports require expenditures, in the aggregate, of more than $100 from a contributor in the calendar year in which the report is filed, to be itemized and listed on each report. The report must include: 

• The name of each recipient in alphabetical order by last name or by company name. 
• The complete mailing address of the recipient. 
• If the recipient is an individual, the occupation and place of employment. 
• The amount of the expenditure. 
• The general purpose of the expenditure. 
• The date of the expenditure. 

(Ga. Comp. R. & Regs. r. 189-3-.01) 

Definition of Expenditure 

Expenditure means: 

• Any purchase or transfer of money or anything of value, or promise or agreement to purchase or transfer money or anything of value, or payment incurred or made, or the use or consumption of a nonmonetary contribution for the purpose of: 
• Influencing the nomination for election, or the election, of any person seeking nomination for election or election to office, whether or not the person has filed the person's nomination papers. 
• Influencing the outcome of any question or issue appearing on the ballot at the next applicable election. 
• Use by any party to influence the nomination for election or election to office or influencing the outcome of any question or issue appearing on the ballot. 
• Any payment, by any person other than a candidate, candidate committee, or noncandidate committee, of compensation for the services of another person that are rendered to the candidate, candidate committee, or noncandidate committee, provided that payment included a provision of services without charge. 
• The expenditure by a candidate of the candidate's own funds. 

(HRS § 11-302) 

What Needs to be Reported 

All expenditures are reported regardless of the amount. For each expenditure, the report must include: 

• The date of the expenditure. 
• The vendor’s full name and address. 
• A brief description of the purpose of the expenditure. 
• The amount of the expenditure. 

The candidate must itemize all expenditures to consultants, advertising agencies and similar firms, credit card payments, salaries and committee reimbursements to the candidate or other individuals to permit a reasonable person to determine the ultimate intended recipient of the expenditures and their purpose. 

(HRS § 11-333, HRS § 11-335) 

Definition of Expenditure 

Expenditure means: 

• Any payment, contribution, subscription, distribution, loan, advance, deposit, or gift of money or anything of value and includes a contract, promise, or agreement, whether or not legally enforceable, to make an expenditure. 
• A promise to pay, a payment or a transfer of anything of value in exchange for goods, services, property, facilities or anything of value for the purpose of assisting, benefiting or honoring any public official or candidate, or assisting in furthering or opposing any election campaign. 

(Idaho Code § 67-6602) 

What Needs to be Reported 

All expenditures must be reported and expenditures more than $25 must be itemized. The reporting statement will include the following: 

• The name and address of each person to whom an expenditure or encumbrance was made in the amount of $25 or more. 
• The amount of the expenditure. 
• The date of the expenditure. 
• The purpose of the expenditure. 
• The statement may list as a single item the total amount of expenditures and encumbrances of less than $25 without showing the exact amount of or requiring evidence of each such expenditure or encumbrance. 
• Anything of value, other than money, paid for or contributed by any person should be listed both as an expenditure and as a contribution. 

Each expenditure or encumbrance in the amount of $25 or more must be evidenced by an invoice, receipt, or canceled check or an accurate copy. Such evidence will not be filed with the statement but must be retained by the committee or candidate for a period of one year after the statement has been filed. 

(Idaho Code § 67-6607) 

Definition of Expenditure 

Expenditure means: 

• A payment, distribution, purchase, loan, advance, deposit, gift of money, or anything of value, in connection with the nomination for election, election, or retention of any person to or in public office or in connection with any question of public policy. 
• A payment, distribution, purchase, loan, advance, deposit, gift 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. 
• A transfer of funds by a political committee to another political committee. 

(10 ILCS 5/9-1.5) 

What Needs to be Reported 

Candidates and political committees must file quarterly reports of campaign contributions and expenditures. The quarterly report must disclose the following information on expenditures: 

• The total sum of all receipts by or for the committee or candidate during the reporting period. 
• The total of all expenditures. 
• The full name and mailing address of each person to whom an expenditure more than $150, in an aggregate amount or value, has been made, including the amount, date and purpose of the expenditure. 
• The name and address of and the office sought by each candidate on whose behalf that expenditure was made. 
• The full name and mailing address of each person to whom an expenditure for personal services, salaries and reimbursed expenses over $150 has been made and that is not otherwise reported, including the amount, date and purpose of the expenditure. 
• The total sum of expenditures made by the committee during the reporting period. 
• The full name and mailing address of each person to whom the committee owes debts or obligations in excess of $150 and the amount of those debts or obligations. 

(10 ILCS 5/9-11) 

Definition of Expenditure 

Expenditure means a disbursement (whether characterized as an advance, a deposit, a distribution, a gift, a loan, a payment, a purchase, or a contract or promise to make a disbursement) of property that: 

• Is made for the purpose of influencing the nomination or election to office of a candidate; the election of delegates to a state constitutional convention; or the outcome of a public question. Is made by an individual (except that a contribution made by an individual is not considered to be an expenditure); a candidate’s committee; a regular party committee; or a political action committee. 

(Burns Ind. Code Ann. § 3-5-2-23) 

What Needs to be Reported 

Each committee must disclose the following information on expenditures: 

• The full name, mailing address, occupation and principal place of business, if any, of each person other than a committee to whom an expenditure was made by the committee or on behalf of the committee within the year in an aggregate amount that exceeds $100, in the case of a candidate’s committee, legislative caucus committee, or political action committee; or exceeds $200, in the case of a regular party committee. 
• The name, address and office sought by each candidate for whom any expenditure was made or a statement identifying the public question for which any expenditure was made, including the amount, date and purpose of each expenditure. 
• The full name, mailing address, occupation and principal place of business, if any, of each person to whom an expenditure for personal services, salaries, or reimbursed expenses was made within the year in an aggregate amount that exceeds $100, in the case of a candidate’s committee, legislative caucus committee, or political action committee; or exceeds $200, in the case of a regular party committee and that is not otherwise reported, including the amount, date and purpose of the expenditure. 

(Burns Ind. Code Ann. § 3-9-5-14)

Definition of Expenditure 

No definition for expenditure. 

What Needs to be Reported 

A disclosure report is a statement of contributions received, expenditures made, and incurred indebtedness and it must disclose the amount of all expenditures. All expenditures of $5 or more made by the committee during the reporting period must disclose: 

• The name and address of the recipient. 
• The purpose of the expenditure. 
• The candidate identification number. 
• The committee check number. 
• The date and amount of expenditure. 

(Iowa Code § 68A.10, 351 IAC 4.15) 

Definition of Expenditure 

Expenditure means: 

• Any purchase, payment, distribution, loan, advance, deposit or gift of money or any other thing of value made by 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 purchase, payment, distribution, loan, advance, deposit or gift 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. 
• Any contract to make an expenditure. 
• A transfer of funds between any two or more candidate committees, party committees or political committees. 
• A payment of a candidate’s filing fees. 

(K.S.A. § 25-4143) 

What Needs to be Reported 

Each disclosure report must include the following information on expenditures: 

• The total of all receipts. 
• The name and address of each person to whom expenditures have been made in an aggregate amount or value in excess of $50, with the amount, date and purpose of each expenditure. 
• The names and addresses of all persons to whom any loan or advance has been made. 
• When an expenditure is made by payment to an advertising agency, public relations firm or political consultants for disbursement to vendors, the report of such expenditure should show in detail the name of each such vendor and the amount, date and purpose of the payments to each. 
• The aggregate of all expenditures not otherwise reported. 
• The total of all expenditures. 

In addition to the information above, political committees and party committees must report the name and address of each candidate for state or local office for whom an expenditure in the form of an in-kind contribution has been made in an aggregate amount or having a fair market value in excess of $300, with the amount, date and purpose of each. The report must show in detail the specific service or product provided. 

(K.S.A. § 25-4148, K.S.A. § 25-4150, K.A.R. § 19-29-2) 

Definition of Expenditure 

Expenditure means: 

• A reimbursement for actual expenses. 
• A purchase or a payment made in support of or in opposition to a candidate, constitutional amendment, or public question which will appear on the ballot. 
• Staff salaries, gifts and meals for volunteer campaign workers, food and beverages provided at a campaign rally, advertising, office space, necessary travel, campaign paraphernalia, purchases of advertisements in athletic and scholastic publications, communications with constituents or prospective voters, polling and consulting, printing, graphic arts, or advertising services, postage, office supplies, stationery, newsletters and equipment which is used primarily for the administration of the campaign. 
• The reimbursement for actual expenses, a purchase or a payment made in support of or in opposition to a clearly identified candidate. 

(KRS 121.160, KRS 121.175, KRS 121.180, 32 KAR 2:200) 

What Needs to be Reported 

All expenditures, regardless of amount, must be recorded and reported. The report must include the following information on expenditures: 

• The name of every person or firm the expenditure was made. 
• The address of the payee. 
• The occupation if the payee is an individual. 
• The date of the expenditure. 
• The amount of expenditure. 
• The type of receipt. 

Expenditures over $25 must be made by check and the treasurer must keep a receipted bill for each expenditure. 

(KRS § 121.160, KRS 121.180) 

Definition of Expenditure 

Expenditure means a purchase, payment, advance, deposit, or gift of money or anything of value 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, whether made before or after the election. 

(La. R.S. § 18:1483) 

What Needs to be Reported 

Candidates, political committees and other persons must file reports and each report should contain the following information on expenditures: 

• The full name and address of each person to whom an expenditure has been made by the candidate during the reporting period. 
• The amount of the expenditure. 
• A description of the purpose as it relates to the expenditure. 
• The date of each expenditure. 
• A brief description of any in-kind expenditures, as well as the valuation made by the candidate and the campaign treasurer and the date(s) of the expenditures. 
• When multiple expenditures have been made to the same person, during the reporting period, the aggregate amount of such expenditures and the aggregate valuation of in-kind expenditures must be reported for each such person.
• The aggregate amount expended for each candidate must also be reported. 

(La. R.S. § 18:1495.5, La. R.S. § 18:1501.1) 

Definition of Expenditure 

Expenditure means: 

• A purchase, payment, distribution, loan, advance, deposit or gift 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, except that a loan of money to a candidate by a financial institution in this state made in accordance with applicable banking laws and regulations and in the ordinary course of business is not included. 
• A contract, promise or agreement, expressed or implied, whether or not legally enforceable, to make any expenditure. 
• The transfer of funds by a candidate or a political committee to another candidate or political committee. 
• A payment or promise of payment to a person contracted with for the purpose of influencing any campaign. 

(21-A M.R.S. § 1012) 

What Needs to be Reported 

A disclosure report should account for all the expenditures made or authorized during the reporting period. The report must contain the following information: 

• The date and purpose of each expenditure. 
• The name and address of each payee and creditor. 
• Any refund that a payee has made to the candidate or an agent of the candidate. If the payee is a member of the candidate’s household or immediate family, the candidate must disclose the candidate’s relationship to the payee in a manner prescribed by the commission. 
• 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. 

For each expenditure of over $50, campaigns must obtain and keep a receipt or invoice that states the goods and services purchased. 

(21-A M.R.S. § 1017) 

Definition of Expenditure 

Expenditure means a gift, transfer, disbursement, or promise of money or a thing of value by or on behalf of 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 at an election; or pay for the publication expense of a legislative newsletter. 

(Md. Election Law Code Ann. § 1-101) 

What Needs to be Reported 

A campaign finance report should include all expenditures made by or on behalf of the campaign finance entity during the reporting period. The report must include the following information: 

• The amount or value of the expenditure. 
• The date of the receipt of expenditure. 
• The name and residential address of the person to whom the expenditure was made. 
• A description of the asset received or the purpose for which the expenditure was made. 

Out-of-state political committees must disclose all expenditures made in the state by the out-of-state political committee. 

A participating organization (a 501(c)(4) or (6) or 527 entity) report must contain the following information: 

• The amount and date of each political disbursement made by the person in the state or to influence a state election during the period covered by the report. 
• The identity of each person that made cumulative donations of $10,000 or more to the participating organization during the period covered by the report. 
• Any other information required by the State Board concerning the political disbursements and donations of the participating organization. 

A political committee may file an Affidavit of Limited Contributions and Expenditures if the committee did not receive or spend more than $1,000 in the aggregate during the reporting period. The affidavit would be in lieu of a report. 

(Md. Election Law Code Ann. §§ 13-304, 13-309, 13-309.1, 13-309.2, 13-221) 

Definition of Expenditure 

Expenditure means: 

• Any expenditure of money, or anything of value, by an individual, candidate, or political committee, or a 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 of presidential and vice presidential electors, or for the purpose of promoting or opposing a charter change, referendum question, constitutional amendment, or other question submitted to the voters. 
• Any purchase, payment, distribution, loan, advance, deposit, or gift of money, or anything of value. 
• Any transfer of money or anything of value between political committees. 

(ALM GL ch. 55, § 1) 

What Needs to be Reported 

Candidates and political committees disclose all contributions and expenditures. The report must contain the following information: 

• The amount of money on hand at the beginning of the reporting period. 
• The full name and address, listed alphabetically, of each person to whom an expenditure is made, in the reporting period. If the aggregate of all expenditures is over $50, the report must include the amount or value, date and purpose of each expenditure. 
• The total of all expenditures listed. 
• In the case of a political party committee or a political committee supporting more than one candidate, the name and address, the elective office held, if any and office sought by each candidate on whose behalf the expenditure was made. 
• The total amount or value of expenditures made in the reporting period, not otherwise reported. 
• The name and address of each candidate or political committee that was transferred any money or anything of value, in the reporting period, together with the amount or value and the date of such transfer. 
• The total expenditures made in the reporting period. 

(ALM GL ch. 55, §18) 

Definition of Expenditure 

Expenditure means a payment, donation, loan, or promise of payment of money or anything of ascertainable monetary value for goods, materials, services, or facilities in assistance of, or in opposition to, the nomination or election of a candidate, the qualification, passage, or defeat of a ballot question, or the qualification of a new political party. Expenditure includes, but is not limited to, any of the following: 

• A contribution or a transfer of anything of ascertainable monetary value for purposes of influencing the nomination or election of a candidate, the qualification, passage, or defeat of a ballot question, or the qualification of a new political party. 
• An expenditure for voter registration or get-out-the-vote activities made by a person who sponsors or finances the activity or who is identified by name with the activity. 
• An expenditure made for poll watchers, challengers, distribution of election day literature, canvassing of voters to get out the vote, or transporting voters to the polls. 
• The cost of establishing and administering a payroll deduction plan to collect and deliver a contribution to a committee. 

(MCLS § 169.206) 

What Needs to be Reported 

Candidates, PACs and political committees must record and report all expenditures and the report must contain the following information: 

• The full name and street address of each person to whom expenditures or other disbursements totaling more than $50 were made, including the amount, date and purpose of the expenditure or disbursement. 
• The full name and street address of the person providing the consideration for which any expenditure or disbursement was made if different from the payee. 
• The itemization regardless of amount of each expenditure made to or on behalf of another committee, candidate, or ballot question. 
• The cumulative amount of expenditures for or against that candidate or ballot question for an election cycle. 
• An expenditure made in support of more than one candidate or ballot question, or both, must be apportioned reasonably among the candidates or ballot questions, or both. 
• A receipt must be obtained for each expenditure made by the committee (a canceled check is acceptable). 

(MCLS § 169.226) 

Definition of Expenditure 

Expenditure means: 

• A purchase or payment of money or anything of value, or an advance of credit, made or incurred for the purpose of influencing the nomination or election of a candidate or for the purpose of promoting or defeating a ballot question. 
• An expenditure made for the purpose of defeating a candidate is considered made for the purpose of influencing the nomination or election of that candidate or any opponent of that candidate. 
• The dollar value of a donation in-kind. 

(Minn. Stat. § 10A.01) 

What Needs to be Reported 

Reports must disclose the following information on expenditures: 

• The name, address and registration number (if registered with the board) of each individual or association to whom aggregate expenditures, independent expenditures and ballot question expenditures have been made within the year in excess of $200. 
• The amount, date and purpose of each expenditure, including an explanation of how the expenditure was used. 
• The name and address of each candidate and office sought by, on whose behalf the expenditure was made, identification of the ballot question that the expenditure was intended to promote or defeat and an indication of whether the expenditure was to promote or to defeat the ballot question and in the case of independent expenditures made in opposition to a candidate or local candidate, the candidate’s or local candidate’s name, address and office sought. 
• The reporting entity making an expenditure on behalf of more than one candidate or local candidate must allocate the expenditure among the candidates and local candidates on a reasonable cost basis and report the allocation for each candidate or local candidate. 
• Each receipt over $200 not otherwise listed. 
• The sum of all receipts of the reporting entity during the reporting period. 
• The report must disclose the name, address and registration number if registered with the board of each individual or association to whom noncampaign disbursements have been made that aggregate in excess of $200 within the year by or on behalf of the reporting entity and the amount, date and purpose of each noncampaign disbursement, including an explanation of how the expenditure was used. 
• The report must disclose the sum of all non-campaign disbursements made within the year by or on behalf of the reporting entity. 
• 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 Expenditure 

Expenditure means any purchase, payment, distribution, loan, advance, deposit, gift of money or anything of value, made by any person or political committee for the purpose of influencing any balloted measure or election for elective office; and a written contract, promise, or agreement to make an expenditure. 

(Miss. Code Ann. § 23-15-801) 

What Needs to be Reported 

All reports of receipts and disbursements must include: 

• The name, address, contact information, the office sought and political party affiliation, if any, of the candidate. 
• The total amount of disbursements made during the reporting period, both itemized and non-itemized. 
• Any expenditure, payment or other transfer made within the calendar year in excess of $200 must disclose the date and amount. 
• An aggregate year-to-date total of all disbursements. 
• The total amount of cash on hand to date. 

In addition to the contents of reports, each political party should disclose: 

• Each person or organization who receives an expenditure or expenditures by a political party during the reporting period when the expenditure or expenditures to the person or organization within the calendar year have an aggregate value or amount in excess of $200, together with the date and amount of the expenditure. 

Definition of Expenditure 

Expenditure means: 

• A payment, advance, conveyance, deposit, donation or contribution 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 or passage of any ballot measure or for the support of any committee which in turn supports or opposes any candidate or ballot measure or for the purpose of paying a previously incurred campaign debt or obligation of a candidate or the debts or obligations of a committee. 
• A payment, or an agreement or promise to pay, money or anything of value, including a candidate’s own money or property, for the purchase of goods, services, property, facilities or anything of value for the purpose of supporting or opposing the nomination or election of any candidate for public office or the qualification or passage of any ballot measure or for the support of any committee which in turn supports or opposes any candidate or ballot measure or for the purpose of paying a previously incurred campaign debt or obligation of a candidate or the debts or obligations of a committee. 
• An expenditure includes, but is not limited to: 
• Payment by anyone other than a committee for services of another person rendered to such committee. 
• The purchase of tickets, goods, services or political merchandise in connection with any testimonial affair or fund-raising event of or for candidates or committees, or the purchase of advertising in a brochure, booklet, program or pamphlet of a candidate or committee. 
• The transfer of funds by one committee to another committee. 
• The direct or indirect payment by any person, other than a connected organization for a committee, of the costs of establishing, administering or maintaining a committee, including legal, accounting and computer services, fund raising and solicitation of contributions for a committee. 

(Mo. Rev. Stat. § 130.011) 

What Needs to be Reported 

A campaign disclosure report must include the following information on expenditures: 

• Date of transaction or date agreement/promise to pay was made. 
• Amount of transaction (may be estimated amount if incurred expenditure). 
• The full name and mailing address of each person to whom an expenditure of money or any other thing of value in the amount of more than $100 has been made, contracted for or incurred, together with the date, amount and purpose of each expenditure. 
• Expenditures of $100 or less may be grouped and listed by categories of expenditure showing the total dollar amount of expenditures in each category, except that the report should contain an itemized listing of each payment made to campaign workers by name, address, date, amount and purpose of each payment and the aggregate amount paid to each such worker. 
• A list of each loan made, by name and mailing address of the person receiving the loan, together with the amount, terms and date. 
• The total dollar amount of expenditures made by check drawn on the committee’s depository. 
• The total dollar amount of expenditures made in cash. 
• The total dollar value of all in-kind expenditures made. 

Any person who is not a defined committee who makes an expenditure or expenditures aggregating $500 or more to influence an election should report the following information: 

• The name and address of the person making the expenditure. 
• The date and amount of the expenditure or expenditures. 
• The name and address of the payee. 
• A description of the nature and purpose of each expenditure. 

Out-of-state committees are not required to file a statement of organization and are not required to file the full disclosure reports but must file reports with the Missouri Ethics Commission if the committee makes contributions or expenditures in support of or in opposition to candidates or ballot measures or makes contributions to any committee domiciled in this state. The report must disclose the name and address of the committee receiving such contributions or expenditures. The contributions or expenditures shall be made no later than 30 days prior to the election. 

(Mo. Rev. Stat. § 130.036, Mo. Rev. Stat. § 130.041, Mo. Rev. Stat. § 130.047, Mo. Rev. Stat. § 130.049) 

Definition of Expenditure 

Expenditure means a purchase, payment, distribution, loan, advance, promise, pledge or gift of money or anything of value: 

• Made by a candidate or political committee to support or oppose a candidate or a ballot issue. 
• Used or intended for use in making independent expenditures or in producing electioneering communications. 

(Mont. Code Ann. § 13-1-101) 

What Needs to be Reported 

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

• The full name, mailing address, occupation and principal place of business, if any, of each person to whom expenditures have been made by the committee or candidate during the reporting period, including the amount, date and purpose of that expenditure and the total amount of expenditures made to each person. 
• The full name, mailing address, occupation and principal place of business, if any, of each person to whom an expenditure for personal services, salaries and reimbursed expenses has been made, including the amount, date and purpose of that expenditure and the total amount of expenditures made to each person. 
• The total sum of expenditures made by a political committee or candidate during the reporting period. If the expenditure is made by a joint fundraising committee, the joint fundraising committee must report gross and net allocations to each participant. 
• The name and address of each political committee or candidate to which the reporting committee or candidate made any transfer of funds, together with the amount and dates of all transfers. 
• The name of any person to whom a loan was made during the reporting period, including the full name, mailing address, occupation and principal place of business, if any, of that person and the full names, mailing addresses, occupations and principal places of business, if any, of the endorsers, if any and the date and amount of each loan. 
• The amount and nature of debts and obligations owed by a political committee, candidate, or joint fundraising committee. 
• Any other information that may be required by the commissioner to fully disclose the disposition of funds used to support or oppose candidates or issues. 

(Mont. Code Ann. § 13-37-229) 

Definition of Expenditure 

Expenditure means: 

• A payment, donation, loan, pledge, or promise of payment of money or anything of ascertainable monetary value for goods, materials, services, or facilities in assistance of, or in opposition to, the nomination or election of a candidate or the qualification, passage, or defeat of a ballot question. 
• An offer or tender of an expenditure is not an expenditure if expressly and unconditionally rejected or returned. 
• A contribution or a transfer of anything of ascertainable monetary value for purposes of influencing the nomination or election of any candidate or the qualification, passage, or defeat of a ballot question. 

(R.R.S. Neb. § 49-1419) 

What Needs to be Reported 

Committees, other than a political party committee, must disclose the following information on expenditures: 

• The full name and street address of each person to whom expenditures totaling more than $250 were made, together with the date and amount of each separate expenditure to each such person. 
• The purpose of the expenditure. 
• The full name and street address of the person providing the consideration for which any expenditure was made if different from the payee. 
• The amount and the date of expenditures for or against a candidate or ballot question during the period covered by the campaign statement and the cumulative amount of expenditures for or against that candidate or ballot question for the election period. 
• The total amount of funds disbursed by a separate segregated political fund, by state, for the purpose of supporting or opposing candidates and committees in elections in states other than Nebraska and candidates for federal office, including independent expenditures made in such elections. 

Political party committees must disclose: 

• An itemized list of all expenditures, including in-kind contributions and expenditures and loans, made during the period covered by the campaign statement which were contributions to a candidate committee of a candidate for elective office or a ballot question committee; or independent expenditures in support of the qualification, passage, or defeat of a ballot question, or in support of the nomination or election of a candidate for elective office or the defeat of any of the candidate’s opponents. 
• The total expenditure by the committee for each candidate for elective office or ballot question in whose behalf an independent expenditure was made, or a contribution was given for the election. 

Major out-of-state contributors must disclose each expenditure: 

• The amount, nature, value and date of the expenditure. 
• The name and address of the committee, candidate, or person who received the expenditure. 
• The name and address of the person filing the report. 

Major out-of-state contributor means a corporation, union, industry association, trade association, or professional association which is not organized under the laws of Nebraska, and which makes contributions or expenditures totaling more than $10,000 in any calendar year in connection with one or more elections. 

(R.R.S. Neb. § 49-1455, R.R.S. Neb. § 49-1457, R.R.S. Neb. § 49-1479.02, R.R.S. Neb. § 49-1433.01, Nebraska Admin. Code Title 4, Ch. 10)

Definition of Expenditure 

Expenditure means: 

• Money paid for advertising or communication on television, radio, billboards or posters, in newspapers or other periodicals or by mail. 
• All other money paid to advocate expressly the election or defeat of a clearly identified candidate or group of candidates or the passage or defeat of a clearly identified question or group of questions on the ballot, including any payments made to a candidate or any person who is related to the candidate within the second degree of consanguinity or affinity. 

(Nev. Rev. Stat. Ann. § 294A.0075) 

What Needs to be Reported 

Every candidate must report all campaign expenses in excess of $100 and the aggregate total of all campaign expenses of $100 or less, but they are not required to itemize campaign expenses of $100 or less. The campaign disclosure reports must disclose the following information on expenditures: 

• Expense type 
• Payee's name and address 
• Category of the expense 
• Date of the expense 
• Amount of the expenditure 
• The total of all campaign expenses which are $100 or less incurred during the period 

Every candidate must file reports, even if the candidate has not made any expenditures. 

Every political action committee must report all expenses in excess of $1,000 and the aggregate total of all campaign expenses of $1,000 or less, but they are not required to itemize expenses of $1,000 or less. The campaign disclosure reports must disclose the following information on expenditures: 

• Expense type 
• Payee's name and address 
• Category of expense 
• Date of expense 
• Amount of expenditure 
• The total of all campaign expenses incurred during the period which are $100 or less 

(Nev. Rev. Stat. Ann. § 294A.200, NAC 294A.075) 

Definition of Expenditure 

Expenditure means: 

• The disbursement of money or thing of value or the making of a legally binding commitment to make such a disbursement in the future or the transfer of funds by a political committee to another political committee or to a candidate for the purpose of promoting the success or defeat of a candidate or candidates or measure or measures. 
• The disbursements constituting independent expenditures. 
• The expenses incurred by a candidate for childcare. 

(N.H. Rev. Stat. Ann. § 664:2) 

What Needs to be Reported 

Candidates and political committees, including political advocacy organizations, report an itemized statement showing each expenditure exceeding $50 and it includes: 

• The full name and postal address of the payee or promise of payment. 
• The date paid or obligated. 
• The election for which the expenditure was made. 
• The specific nature and amount of each expenditure since the date the committee registered with the state.  

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 to disclose) in its itemized statement of receipts the identity of its donors. 

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

Definition of Expenditure 

Expenditures 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; and for purposes of reports, shall be deemed to have been made upon the date when such commitment is made or liability assumed. 

If a political communication is coordinated with a candidate, then it is reported as an expenditure. 

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

What Needs to be Reported 

Candidate and political committees must disclose all expenditures, regardless of amount. An expenditure must be reported by providing the following information: 

• The date the expenditure was made. 
• The full name and address of the payee. 
• The purpose of the expenditure. 
• The amount of the expenditure. 
• The number of the check. 

Any candidate or political committee that makes an expenditure or aggregate expenditures that total $1,900 or more between the 13th day prior to the election and the date of the election must file a report within 48 hours. That report should include: 

• The name of the person, firm, or organization to whom or which the expenditure was paid. 
• The amount and purpose of the expenditure. 
• The name of the recipient political committee, if any. 
• The name and mailing address of the person, firm or recipient; or organization to whom or which the expenditure was paid or given. 
• The amount and purpose of the expenditure. 

If any political communication is incurred or paid for by any candidate committee or joint candidates committee, the committee should report such expenditure. 

(N.J.A.C. 19:25-12.2, N.J.A.C. 19:25-8.6A, N.J.A.C. 19:25-8.9, N.J.A.C. 19:25-10.10) 

Definition of Expenditure 

Expenditure means a payment, transfer or distribution or obligation or promise to pay, transfer or distribute any money or other thing of value for a political purpose, including payment of a debt incurred in an election campaign or pre-primary convention. 

(N.M. Stat. Ann. § 1-19-26) 

What Needs to be Reported 

Each required report of expenditures must include: 

• The full name and address of the person or entity to whom an expenditure was made. 
• The amount of the expenditure or value thereof. 
• The purpose of the expenditure. 
• The date that the expenditure was made. 
• The opening and closing cash balance for the bank accounts maintained by the reporting individual during the reporting period and the name of the financial institution for each account. 
• 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 Expenditure 

No definition for expenditure 

What Needs to be Reported 

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

• The dollar amount of every expenditure. 
• The name and address of the person to whom the expenditure was made or the name of and the political unit represented by the committee to which it was made. 
• The date of the expenditure. 
• The purpose of such expenditure. 
• Expenditures in sums under $50 need not be specifically accounted for by separate items. 

Candidate disclosure statements must include: 

• All moneys or other valuable things, paid, given, expended or promised by him or her to aid his or her 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 the 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 him or her to be used for any of the purposes above specified, or in lieu thereof. 
• Expenditures listing date, name, address, purpose description and amount. 
• Self-funded candidates must also disclose and provide the name/address of the bank (depository) that maintains accounts for campaign financial activity. 

(NY CLS Elec § 14-102, NY CLS Elec § 14-104) 

Definition of Expenditure 

Expenditure means: 

• Any purchase, advance, conveyance, deposit, distribution, transfer of funds, loan, payment, gift, pledge or subscription of money or anything of value whatsoever, whether or not made in an election year. 
• Any contract, agreement, or other obligation to make an expenditure, to support or oppose the nomination, election, or passage of one or more clearly identified candidates, or ballot measure. 
• Any payment or other transfer made by a candidate, political committee, or referendum committee. 

(N.C. Gen. Stat. § 163-278.6) 

What Needs to be Reported 

All expenditures made by or on behalf of a candidate, political committee, or referendum committee need to be reported. The statement should include: 

• The name and complete mailing address of each payee. 
• The amount paid. 
• The purpose of expenditure. 
• The date such payment was made. 
• The total sum of all expenditures to date. 

In accounting for all expenditures, the payee should be the individual or person to whom the candidate, political committee, or referendum committee is obligated to make the expenditure. 

If the expenditure is to a financial institution for revolving credit or a reimbursement for a payment to a financial institution for revolving credit, the statement should also include a specific itemization of the goods and services purchased with the revolving credit. 

If the obligation is for more than one good or service, the statement must include a specific itemization of the obligation so as to provide a reasonable understanding of the obligation. 

(N.C. Gen. Stat. § 163-278.11) 

Definition of Expenditure 

Expenditure means: 

• A gift, transfer, conveyance, provision, loan, advance, payment, distribution, disbursement, outlay, or deposit of money or anything of value, except a loan of money from a bank or other lending institution made in the regular course of business, made for a political purpose or for the purpose of influencing the passage or defeat of a measure. 
• A contract, promise, or agreement, express or implied, whether or not legally enforceable, to make any expenditure. 
• The transfer of funds by a political committee to another political committee. 
• An independent expenditure. 

(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 all expenditures. The statement must include the following information on expenditures: 

• The total of all expenditures, separated into expenditure categories. "Expenditure categories" are: 
• Advertising. 
• Campaign loan repayment. 
• Operations. 
• Travel. 
• Miscellaneous. 
• Name of recipient. 
• Mailing address. 
• Date of expenditure. 
• Gross total of all expenditures of $100 or less. 
• Gross total of all expenditures of more than $100. 
• Cash on hand at beginning of the year and/or registration date and at the close of the reporting period. 

Pre-election reports must include for each recipient in excess of $200 in the aggregate: 

• The name and mailing address of the recipient. 
• The total amount of the expenditure made to the recipient. 
• The date the last expended amount was made to the recipient. 
• The aggregate total of all expenditures from campaign funds in excess of $200. 
• The aggregate total of all expenditures from campaign funds of $200 or less. 
• The balance of the campaign fund on the 40th day before the election and balance of the campaign fund on January 1. 

Annual reports must include for each recipient of an expenditure from campaign funds in excess of $200 in the aggregate: 

• The name and mailing address of the recipient. 
• The total amount of the expenditure made to the recipient. 
• The date the last expended amount was made to the recipient. 
• The aggregate total of all expenditures from campaign funds in excess of $200. 
• The aggregate total of all expenditures from campaign funds of $200 or less. 
• The balance of the campaign fund on Jan. 1 and Dec. 31. 

(N.D. Cent. Code, § 16.1-08.1-02.4)

Definition of Expenditure 

Expenditure means: 

• The disbursement or use of a contribution for the purpose of influencing the results of an election or of making a charitable donation. 
• Any disbursement or use of a contribution by a state or county political party is an expenditure and shall be considered either to be made for the purpose of influencing the results of an election or to be made as a charitable donation and shall be reported on a statement of expenditures. 
• During the 30 days preceding a primary or general election, any disbursement to pay the direct costs of producing or airing a broadcast, cable, or satellite communication that refers to a clearly identified candidate shall be considered to be made for the purpose of influencing the results of that election and shall be reported as an expenditure or as an independent expenditure. 

(Ohio Rev. Code Ann. § 3517.01) 

What Needs to be Reported 

Every campaign committee, political action committee, legislative campaign fund, political party and political contributing entity that made an expenditure 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 month, day and year of the expenditure. 
• The full name and address of each person, political party, campaign committee, legislative campaign fund, political action committee or political contributing entity to whom the expenditure was made and the registration number assigned to the political action committee. 
• The object or purpose for which the expenditure was made. 
• The amount of each expenditure. 
• A separately itemized account of all expenditures regardless of the amount. 

(Ohio Rev. Code Ann. § 3517.10) 

Definition of Expenditure 

Expenditure means a purchase, payment, distribution, loan, advance, compensation, reimbursement, fee deposit, transfer of funds between committees, or a gift made by a committee which is used to expressly advocate the election or defeat of a clearly identified candidate or candidates or the passage or defeat of a ballot measure or ballot measures. 

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

What Needs to be Reported 

The campaign disclosure reports should include the following information about expenditures: 

• The total expenditures made during the reporting period and the year-to-date or campaign-to-date total. 
• The amount, date, a brief description of the consideration and an explanation of the purpose or reason for the purchase. 
• Those expenditures made in excess of $1,000 in the aggregate to one entity during the reporting period must include: 
• The name and address of the person to which the expenditure was made. 
• The beneficiary of the expenditure. 
• The year-to-date total. 
• Disbursements to consultants, advertising agencies and similar firms; credit card expenses; and candidate reimbursements must be itemized to permit a reasonable person to determine the ultimate intended recipient of the expenditure and its purpose. 
• The total amount of all campaign expenditures. 
• Committees may file all expenditures in lieu of the additional bookkeeping requirement of grouping together all expenditures aggregating $50 or less to one entity and all expenditures aggregating more than $50 to one entity. The committee should not divide expenditures which would otherwise be made individually for the purpose of evading reporting requirements. 

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

Definition of Expenditure 

Expenditure means: 

• The payment or furnishing of money or anything of value. 
• The incurring or repayment of indebtedness or obligation by or on behalf of a candidate, political committee or person in consideration for any services, supplies, equipment. 
• Other things of value performed or furnished for any reason, including support of or opposition to a candidate, political committee or measure. 
• Reducing the debt of a candidate for nomination or election to public office. 
• Contributions made by a candidate or political committee to or on behalf of any other candidate or political committee. 

(ORS § 260.005) 

What Needs to be Reported 

Expenditure disclosures must include: 

• Payee and payee type. 
• Payment method. 
• Payable subtypes. 
• The amount and purpose of each expenditure made in an aggregate amount of more than $100 to a payee, the name or, if applicable, the business name of the payee of the expenditure and the city, or county if the payee is not located in a city and state in which the payee is located. 
• The total amount of other expenditures. 

(ORS § 260.083) 

Definition of Expenditure 

Expenditure means: 

• The payment, distribution, loan or advancement of money or any valuable thing by a candidate, political committee or other person for the purpose of influencing the outcome of an election. 
• The payment, distribution, loan, advance or transfer of money or other valuable thing between or among political committees. 
• The providing of a service or other valuable thing for the purpose of influencing the outcome of a nomination or election of any person to any public office to be voted for in this Commonwealth. 
• The payment or providing of money or other valuable thing by any person other than a candidate or political committee, to compensate any person for services rendered to a candidate or political committee. 

(25 P.S. § 3241) 

What Needs to be Reported 

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

• Each expenditure, the date made, the full name and address of the person to whom the expenditure was made and the purpose for which such expenditure was made. 
• 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 P.S. § 3246) 

Definition of Expenditure 

Expenditure means any payment of money, contribution, or anything of value, including, but not limited to, pledges, advances and guarantees. 

Campaign expenditures means expenses incurred on account of actions or efforts made for election-related purposes. 

(16 L.P.R.A. § 621) 

What Needs to be Reported 

Quarterly reports contain a list of contributions or gifts and expenditures. Required information on expenditures include: 

• The date on which they were received or made. 
• The full name and address of the person to whom the payment was made. 
• On what account the expenditure was incurred. 

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

Definition of Expenditure 

Expenditures include 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 should 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 must contain for all expenditures that exceed $100 in the aggregate in a calendar year: 

• The name of the person to whom the payment was made. 
• The address of the person to whom the payment was made. 
• The date of the expenditure. 
• The purpose of the expenditure. 
• The amount of all expenditures. 

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

Definition of Expenditure 

Expenditure means a purchase, payment, loan, forgiveness of a loan, an advance, an in-kind contribution or expenditure, a deposit, transfer of funds, a gift of money, or anything of value for any purpose. 

(S.C. Code Ann. § 8-13-100, S.C. Code Ann. § 8-13-1300) 

What Needs to be Reported 

Certified campaign reports detailing campaign expenditures must contain: 

• The total expenditures made by or on behalf of the candidate or committee. 
• The name and address of each person to whom an expenditure is made from campaign funds, including the date, amount, purpose and beneficiary of the expenditure. 
• 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 also must 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 Expenditure 

No definition for expenditure. 

What Needs to be Reported 

A campaign finance disclosure report should include the following information: 

• The political committee’s name, mailing address, telephone number and, if applicable, e-mail address. 
• Name, mailing address, telephone number and, if applicable, an e-mail address, if any, of the political committee’s treasurer. 
• The type of campaign report (pre-primary, pre-general, year-end, amendment, supplement, or termination). 
• The balance of cash and cash equivalents on hand at the beginning of the reporting period. 
• The total expenditures made during the reporting period. 
• The cash balance on hand at the close of the reporting period. 
• Each loan repayment should be reported in the same manner as an expenditure. 
• Any expenditure made during the reporting period must be categorized as disbursements and itemized by expense categories. A “miscellaneous” expense category is prohibited. Any contribution made by the political committee that is not in exchange for any item of value or service should be itemized. 

(S.D. Codified Laws § 12-27-24) 

Definition of Expenditure 

Expenditure means: 

• A purchase, payment, distribution, loan, advance, deposit or gift of money or anything of value made for the purpose of influencing a measure or the nomination for election or election of any person to public office. 
• The use of campaign funds by an officeholder for the furtherance of the office of the officeholder. 

(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 statement of all contributions received and all expenditures made by or on behalf of such candidate or such committee. A report must disclose the following information on expenditures: 

• All expenditures totaling $100 or less to a single payee are not required to be itemized. 
• All expenditures totaling $100 or more must list the full name, complete address, amount and detailed purpose for each person or organization. 
• All obligations owed at the end of a reporting period for more than $100 to one creditor must be itemized. The itemized information includes the full name and address of the creditor.
• The outstanding obligations balance at the beginning of the reporting period, any additional obligations incurred during the period, any payments made to a creditor during the period and the outstanding obligations balance at the end of the reporting period must be disclosed. 

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

Definition of Expenditure 

Expenditure means a payment of money or any other thing of value and includes an agreement made or other obligation incurred, whether legally enforceable or not, to make a payment. 

Campaign expenditure means an expenditure made by any person in connection with a campaign for an elective office or on a measure. Whether an expenditure is made before, during, or after an election does not affect its status as a campaign expenditure. 

Political expenditure means a campaign expenditure or an officeholder expenditure. 

(Tex. Elec. Code § 251.001) 

What Needs to be Reported 

Political expenditures that in the aggregate exceed $100 and that are made during the reporting period must be reported, including: 

• The full name and address of the persons to whom the expenditures are made. 
• The dates and purposes of the expenditures. 

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 Expenditure 

Expenditure means any of the following made by candidates, political action committees and political issue committees must report: 

• Any disbursement from contributions, receipts, or from the separate bank account. 
• A purchase, payment, donation, distribution, loan, advance, deposit, gift of money or anything of value made for political purposes. 
• An express, legally enforceable contract, promise, or agreement to make any purchase, payment, donation, distribution, loan, advance, deposit, gift of money or anything of value for political purposes. 
• Compensation paid by a filing entity for personal services rendered by a person without charge to a reporting entity. 
• A transfer of funds between the filing entity and a candidate’s personal campaign committee. 
• Goods or services provided by the filing entity to or for the benefit of another reporting entity for political purposes at less than fair market value. 
• An independent expenditure. 

(Utah Code Ann. § 20A-11-101) 

What Needs to be Reported 

Candidates and committees must report every expenditure. Reported expenditures must include the amount, date and the expenditure’s specific purpose. 

Expenditures must fall within one of the following categories: 

• Advertising. 
• Association expense. 
• Campaign expense. 
• Constituent services. 
• Donations. 
• Loans. 
• Office. 
• Political support. 
• Return of a contribution. 
• Signature gathering. 
• Supplies. 
• Travel expenses. 
• Other. 

Interim Reports must include the following information: 

• The net balance of the last summary report, if any. 
• A single figure equal to the total amount of receipts reported on all prior interim reports, if any, during the calendar year in which the interim report is due. 
• The total amount of expenditures reported on all prior interim reports, if any, filed during the calendar year in which the interim report is due. 
• A detailed listing of each expenditure made since the last summary report that has not been reported in detail on a prior interim report. 
• The fair market value of each nonmonetary expenditure. 
• A net balance for the year consisting of the net balance from the last summary report, if any, plus all receipts since the last summary report minus all expenditures since the last summary report. 
• A summary page in the form required by the lieutenant governor that identifies: 
• Beginning balance. 
• Total expenditures during the period since the last statement. 
• Total expenditures to date. 
• The name of a political action committee for which the legislative office candidate is designated as an officer who has primary decision-making authority. 

Year-end reports contain a summary of a reporting entity’s contributions and expenditures. Each report will include the following information as of Dec. 31 of the previous year. Required information for expenditures must include: 

• The net balance of the last financial statement, if any. 
• The total amount of receipts reported on all interim reports, if any. 
• A single figure equal to the total amount of expenditures reported on all interim reports, if any, filed during the previous year. 
• A detailed listing of each expenditure made since the last summary report that has not been reported in detail on an interim report. 
• Each nonmonetary expenditure, the fair market value of the expenditure. 
• A net balance for the year consisting of the net balance from the last summary report, if any, plus all receipts minus all expenditures. 
• The name of a political action committee for which the state office candidate is designated as an officer who has primary decision-making authority. 

A PAC financial disclosure report must include: 

• The name and address of each reporting entity that received an expenditure from the reporting political action committee and the amount of each expenditure. 
• Each nonmonetary expenditure, the fair market value of the expenditure. 
• The total amount of contributions received and expenditures disbursed 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 identifying: 
• Beginning balance. 
• Total contributions during the period since the last statement. 
• Total contributions to date. 
• Total expenditures during the period since the last statement. 
• Total expenditures to date. 

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

Definition of Expenditure 

Expenditure means: 

• A payment, disbursement, 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. 
• Expenses that are necessary to allow a candidate to campaign, such as expenses for the care of a dependent family member that are incurred as a direct result of campaign activity. 

(17 V.S.A. § 2901) 

What Needs to be Reported 

Campaign finance reports must contain the following information: 

• The name of the candidate or candidates on whose behalf the expenditure was made. 
• The name of any other candidate or candidates who were otherwise supported or opposed by the expenditure. 
• If the expenditure was not a campaign expenditure made on a candidate's behalf but was made to support or oppose a candidate or candidates, the name of the candidate or candidates. 
• Each debt or other obligation incurred during the reporting period, listed by amount, date incurred, to whom owed and for what purpose. 
• All expenditures spent during the reporting period and during the campaign to date require full disclosure of the manner in which any indebtedness is discharged or forgiven. 
• Expenditures for the reporting period and for the campaign to date also must be totaled in an appropriate place on the form. 
• An expenditure must be reported when promised to be paid, when paid, or whenever goods or services are delivered, whichever comes first. 
• PACs and political parties must report related expenditures as contributions to candidates on their list of expenditures. 
• Candidates must report related expenditures as contributions received by the candidate. 

Any formal or informal committee of two or more individuals or a corporation, labor organization, public interest group, or other entity, not including a political party, that makes expenditures of $1,000 or more during the election cycle for the purpose of advocating a position on a public question in any election must file a report of its expenditures 30 days before, 10 days before and two weeks after the election with the secretary of state. 

(17 V.S.A. § 2963, 17 V.S.A. § 2965, 17 V.S.A. § 2967, 17 V.S.A. § 2966) 

Definition of Expenditure 

Expenditure means money and services of any amount, and any other thing of value, paid, loaned, provided, or in any other way disbursed by any candidate, campaign committee, political committee, or person for the purpose of expressly advocating the election or defeat of a clearly identified candidate or by any inaugural committee for the purpose of defraying the costs of the inauguration of a governor, lieutenant governor or attorney general. 

(Va. Code Ann. § 24.2-945.1) 

What Needs to be Reported 

Candidates must report all expenditures and include: 

• The name and address of the person paid. 
• A brief description of the purpose of the expenditure. 
• The name of the person contracting for or arranging the expenditure. 
• The amount of the expenditure. 
• The date of the expenditure. 
• The report of disbursements shall itemize any expenditure made by credit card payment. 

Political action committees must report all expenditures and include: 

• The name and address of the person paid. 
• A brief description of the purpose of the expenditure. 
• The name of the person contracting for or arranging the expenditure. 
• The amount of the expenditure. 
• The date of the expenditure. 
• The report of disbursements shall itemize any expenditure made by credit card payment. 

Political parties must report all expenditures and include: 

• The name and address of the person paid. 
• A brief description of the purpose of the expenditure. 
• The name of the person contracting for or arranging the expenditure. 
• The amount of the expenditure. 
• The date of the expenditure. 
• The report of disbursements shall itemize any expenditure made by credit card payment. 

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

Definition of Expenditure 

Expenditure means: 

• A purchase, payment, distribution, loan advance, deposit, or gift of money or anything of value, made for the purpose of influencing the nomination for election, or election, of any person to elective office in this territory. 
• A contract, promise, or agreement, express or implied, whether or not legally enforceable, to make any expenditure. 
• The transfer of funds by a political committee to another political committee. 
• Any repayment made to any bank or other lending institution from which monies were borrowed to finance any aspect of a political campaign. 

(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 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. 
• The identification of each person to whom expenditures of over $100 have been made during the reporting period, as well as the purpose of each expenditure, the amount, the date made, and the name, address and office sought of each candidate on whose behalf the expenditure was made. 
• The total of all expenditures made during the reporting period not required to be reported otherwise. 
• The amount and nature of debts and obligations owed by the committee, and the circumstances and conditions under which such debts and obligations are extinguished and the consideration. 
• The accumulated total of receipts and expenditures in all reporting periods for or against a candidate in the upcoming election. 
• Any other information as may be required by the Office of the Supervisor of Elections. 

(18 V.I.C. § 905) 

Definition of Expenditure 

Expenditure means: 

• A payment, contribution, subscription, distribution, loan, advance, deposit, gift of money or anything of value. 
• A contract, promise, or agreement, whether or not legally enforceable, to make an expenditure. 
• A promise to pay, a payment, or a transfer of anything of value in exchange for goods, services, property, facilities, or anything of value for the purpose of assisting, benefiting, or honoring any public official or candidate, or assisting in furthering or opposing any election campaign. 

Agreements to make expenditures, contracts and promises to pay may be reported as estimated obligations until actual payment is made. 

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

What Needs to be Reported 

A candidate or political committee must disclose the following: 

• 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. 
• The name and address of each person to whom an expenditure was made in the aggregate amount of more than $50 during the period covered by this report, the amount, date and purpose of each expenditure and the total sum of all expenditures. 
• The name, address and electronic contact information of each person to whom an expenditure was made for soliciting or procuring signatures on an initiative or referendum petition, the amount of the compensation to each person and the total expenditures made for this purpose. 
• The name and address of any person and the amount owed for any debt with a value of more than $750 that has not been paid for any invoices submitted, goods received, or services performed, within five business days during the period within 30 days before an election, or within 10 business days during any other period. 

An out-of-state political committee must report when it makes an expenditure supporting or opposing a Washington state candidate or political committee. The committee must disclose: 

• Its name and address. 
• The purposes of the out-of-state committee. 
• The names, addresses and titles of its officers or, if it has no officers, the names, addresses and the titles of its responsible leaders. 
• 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 in the state of Washington to whom an expenditure was made by the out-of-state committee with respect to a candidate or political committee in the aggregate amount of more than $50, the amount, date and purpose of the expenditure and the total sum of the expenditures. 

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

Definition of Expenditure 

No definition for expenditure. 

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. All funds received must be reported by name of contributor and the amount received, no matter how small. The report must contain: 

• Every sum of money. 
• Item or service of value received. 
• All expenditures made. 
• All liabilities incurred. 

Each financial statement, other than a disclosure of electioneering communications, must contain the following information: 

• The name, residence and mailing address of any person to whom each expenditure was made, or liability incurred, including expenditures made on behalf of a candidate or political committee that otherwise are not made directly by the candidate or political committee, together with the amount and purpose of each expenditure or liability incurred and the date of each transaction. 
• The total expenditure for the nomination, election or defeat of a candidate or any person supporting, aiding or opposing the nomination, election or defeat of any candidate in whose behalf an expenditure was made or a contribution was given for the primary or other election. 
• The total amount of expenditures made during the period covered by the financial statement. 

(W. Va. Code § 3-8-5a) 

Definition of Expenditure 

Wisconsin does not define “expenditure.” It does define “disbursement” as: 

• An expenditure by a committee from the committee’s depository account. 
• The transfer of tangible personal property or services by a committee. 
• A transfer of funds between committees. 

(Wis. Stat. § 11.0101) 

What Needs to be Reported 

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

• An itemized statement of every disbursement exceeding $20 in amount or value, together with the name and address of the person to whom the disbursement was made and the date and specific purpose for which the disbursement was made. 
• An itemized statement of every obligation exceeding $20 in amount or value, together with the name of the person or business with whom the obligation was incurred and the date and the specific purpose for which each such obligation was incurred. 
• A statement of totals during the reporting period of disbursements made, including transfers made to and received from any other committees, other income and loans. 
• A statement of the balance of obligations as of the end of the reporting period. 

A political party and political action committee must include in each report the following information: 

• A statement of the cash balance on hand at the beginning and end of the reporting period. 
• An itemized statement of every disbursement exceeding $20 in amount or value, together with the name and address of the person to whom the disbursement was made and the date and specific purpose for which the disbursement was made. 
• An itemized statement of every obligation exceeding $20 in amount or value, together with the name of the person or business with whom the obligation was incurred and the date and the specific purpose for which each such obligation was incurred. 
• A statement of totals during the reporting period of disbursements made, including transfers made to and received from other committees, other income and loans. 
• A statement of the balance of obligations as of the end of the reporting period. 

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

Definition of Expenditure 

Wyoming does not define “expenditure.” 

(Wyo. Stat. § 22-1-103) 

What Needs to be Reported 

Reports must provide the full and complete record of contributions including cash, goods or services and actual and promised expenditures, including all identifiable expenses. The report must contain the following information on expenditures: 

• The date expended. 
• The name, city and state of the person or business to which the expenditure is made. 
• The purpose and amount of the expenditure or obligation. 

Any political action committee and candidate’s campaign committee must file an itemized statement of expenditures at least seven days but not more than 14 days before any primary, general or special election. Any expenditure made after the statement has been filed, through the day of the election, whether a primary, general or special election, should be filed as an amendment to the statement within 10 days after the election. 

(Wyo. Stat. § 22-25-106)