Independent Expenditure Disclosure Requirements

This page is a part of NCSL’s comprehensive campaign finance portfolio. For related resources, visit the Campaign Finance Overview page. This webpage is for informational purposes only and should not be relied upon as legal advice or in legal proceedings. If you have questions about your state's law, please contact an attorney in your state.

Introduction

Expenditures are required to be reported by campaigns. However, not all expenditures in support of a campaign are conducted by the campaign itself, which is why many states define “independent expenditure” in the context of campaign finance regulation. In general, an independent expenditure is made for political communications, such as television, radio advertisements, direct mail or digital ads, that expressly advocate the election, passage or defeat of an identified candidate or ballot measure. Unlike contributions and campaign-related expenditures, independent expenditures are not coordinated with the candidate’s (or ballot measure’s) campaign. These expenditures are not determined with the cooperation, consultation or prior consent of the campaigns.

Some states require political committees, individuals and other entities that are required to register with the state to file disclosure reports for independent expenditures; other states only require disclosure reports after funding for or against ballot measures meet a specific threshold; some states don’t regulate independent expenditures at all.

This webpage provides independent expenditure definitions and disclosure requirements for all states and territories. For information on other disclosure requirements such as those relating to x, y and z, please visit our Disclosure Requirements page.

If you don't find the information you need, please contact our elections team at 303-364-7700 or [email protected]. NCSL staff can do specialized research for legislators and legislative staff.

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Alabama does not define independent expenditures. Political advertisements are addressed under expenditures.

Definition of Independent Expenditure

Independent expenditure means an expenditure that is made without the direct or indirect consultation or cooperation with, or at the suggestion or the request of, or with the prior consent of, a candidate, a candidate’s campaign treasurer or deputy campaign treasurer, or another person acting as a principal or agent of the candidate.

(Alaska Stat. § 15.13.400)

What Needs to be Reported

All group and nongroup entities making independent expenditures must make a full report to the Alaska Public Offices Commission of expenditures made and contributions received and donors must be disclosed. The report must contain:

The name, address, principal occupation and employer of the individual filing the report.
An itemized list of all expenditures made, incurred or authorized by the person.
The name of the candidate or the title of the ballot proposition or question supported or opposed by each expenditure and whether the expenditure is made to support or oppose the candidate or ballot proposition or question.
The name and address of each officer and director, when applicable.
The aggregate amount of all contributions made to the person, if any, for the purpose of influencing the outcome of an election. In addition, all contributions must disclose the date of the contribution and amount contributed by each contributor. If the contribution is from an individual, the report must disclose the name and address of the contributor and, for contributions in excess of $50 in the aggregate during a calendar year, the name, address, principal occupation and employer of the contributor.
If contribution is not from an individual, the report must disclose the name and address of the contributor and the name and address of each officer and director of the contributor.

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

Definition of Independent Expenditure

Independent expenditure means an expenditure by a person, other than a candidate committee, that complies with both of the following:

Expressly advocates the election or defeat of a clearly identified candidate.
Is not made in cooperation or consultation with or at the request or suggestion of the candidate or the candidate’s agent.

(Ariz. Rev. Stat. § 16-901)

What Needs to be Reported

A person, PAC or other entity (e.g., a corporation, limited liability company, labor organization, partnership, trust, association and organization) that makes independent expenditures in excess of $1,000 during a reporting period must file an expenditure report. Expenditure reports must identify:

The candidate or ballot measure supported or opposed.
Office sought by the candidate, if any.
Election date.
Mode of advertising.
First date of publication.
Display, delivery or broadcast of the advertisement.
Any contribution from in-state individuals more than $100 and any contribution from out-of-state individuals must disclose the identification of the contributor’s, including occupation and employer. This applies only to PACs.
No donor disclosure is required for persons or other entities.

(Ariz. Rev. Stat. § 16-926)

Definition of Independent Expenditure

Independent expenditure means an expenditure which is not a contribution and:

Expressly advocates the election or defeat of a clearly identified candidate for office.
Is made without arrangement, cooperation or consultation between a candidate or an authorized committee or agent of the candidate and the person making the expenditure or an authorized agent of that person.
Is not made in concert with or at the request or suggestion of a candidate or an authorized committee or agent of the candidate.

(Ark. Code Ann. § 7-6-201)

What Needs to be Reported

Any person or independent expenditure committee that makes independent expenditures in an aggregate amount or value in excess of $500 in a calendar year must file reports with the secretary of state. The report must include:

The name, address, telephone number, principal place of business, employer and occupation of any individual making an independent expenditure.
The name, address, employer and occupation of any officers of any committee making an independent expenditure.
The principal name, address and the name, address, employer and occupation of its officers of any entity making an independent expenditure.
The total amount of contributions received, with loans stated separately, and the total amount of expenditures made during the filing periods, and the cumulative amount of those totals.
The name and address of each person who made a contribution or contributions that in the aggregate exceeded $50.
The contributor's principal place of business, employer, occupation, the amount contributed, the date the contribution was accepted by the committee, and the aggregate amount contributed for each election.
The name and address of each person who contributed a nonmoney item, together with a description of the item, the date of receipt and the value, not including volunteer service by individuals.
An itemization of all single expenditures made which exceed $100, including the amount of the expenditure, the name and address of any person to whom the expenditure was made and the date the expenditure was made.
A list of all paid workers and the amount the workers were paid.
A list of all expenditures by categories.
The total amount of all nonitemized expenditures made during the filing period.
The current balance of committee funds.

(Ark. Code Ann. § 7-6-220)

Definition of Independent Expenditure

Independent expenditure means an expenditure made by any person, including a payment of public money by a state or local governmental agency, in connection with a communication which expressly advocates the election or defeat of a clearly identified candidate or the qualification, passage or defeat of a clearly identified measure or taken as a whole and in context, unambiguously urges a particular result in an election but which is not made to or at the behest of the affected candidate or committee.

An individual or entity (e.g., corporation, firm, business or proprietorship) that makes one or more independent expenditures to pay for a communication totaling $1,000 or more in a calendar year that is not coordinated with the affected candidate or committee qualifies as a committee and must file reports.

(Cal. Gov't Code § 82031)

What Needs to be Reported

A committee making an independent expenditure must disclose the following information:

Identify the name and street address of the committee that is making the independent expenditure.
Identify the candidate or ballot measure supported or opposed.
The date of expenditure.
A description of the expenditure (e.g., radio advertisement, billboard, mailing).
The cumulative-to-date total expended by the committee for that candidate or measure in connection with the election, although the cumulative-to-date total is not required when filing a 10-day $5,000 ballot measure report outside of the 90-day election cycle, as described below.

A person or committee making independent expenditures totaling $5,000 or more to support or oppose the qualification or passage of a single state ballot measure must file a report within 10 business days of making the independent expenditures that contains the following information:

The full name, street address and identification number of the committee.
The number or letter of the measure if the measure has qualified for the ballot and has been assigned a number or letter.
The title of the measure if the measure has not been assigned a number or letter but has been issued a title by the attorney general or the subject of the measure if the measure has not been assigned a number or letter and has not been issued a title by the attorney general.
Contributions of $100 or more received since the closing date of the last campaign statement filed through the date of the independent expenditure must disclose:The date and amount of the contribution.
The name, address and identification number of the committee to whom the contribution was made.
The information regarding contributions or loans received.

Independent expenditures that total in the aggregate $1,000 or more and are made to support or oppose a single state candidate or a single state ballot measure in the 90 days before or on the date of the candidate’s or measure’s election must be reported within 24 hours. The report must disclose independent expenditures made and contributions of $100 or more:

Date of contribution received or made.
Name and address of the filer, and if a committee, must enter the filer's identification number issued by the secretary of state.
If the contributor is an individual, his or her occupation and employer.
Disclose contributions of $100 or more received since the closing date of the last campaign statement filed through the date of the independent expenditure. It should report: The date and amount of the contribution.
The name, address and identification number of the committee to whom the contribution was made.
Interest rate of any loans, if any.

Verification that expenditures were not coordinated with a candidate or measure committee must be reported to the Fair Political Practices Commission.

(Cal. Gov't Code §§ 84204, 84204.5, Cal. Code Regs. tit. 2, § 18225.7)

Definition of Independent Expenditure

Independent expenditure means an expenditure that is not controlled by or coordinated with any candidate or agent of such candidate. Expenditures that are controlled by or coordinated with a candidate or candidate’s agent are deemed to be both contributions by the maker of the expenditures, and expenditures by the candidate committee.

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

What Needs to be Reported

Any person that accepts a donation or makes an independent expenditure in an aggregate amount in excess of $1,000 in any calendar year must report to the secretary of state. All persons and independent expenditure committees must itemize all expenditures of more than $20 in the aggregate and all donations of more than $250. The report must include the following information:

All contributions, expenditures and obligations entered into, including the name and address of each person who has contributed $20 or more.
All contributions of $250 per year or more from natural persons, including non-monetary contributions given for the purpose of making an independent expenditure must be itemized, including the name and address of the donor. If the person making the donation is a natural person, the disclosure must also include the donor’s occupation and employer. If the committee is unable to gather the information within 30 days after receipt of the donation, the committee must return the donation to the donor no later than the 31st day after receipt.
If the person making the donation of $250 or more is not a natural person, the disclosure must also include:
The donor’s full name, or, if the donor is a subsidiary of a parent corporation, the full name of the parent corporation, spelling out any acronyms.
All names under which the donor does business in the state.
The address of the home office of the donor, or, if the donor is a subsidiary of a parent corporation, the home office of the parent corporation.

(Colo. Rev. Stat. §§ 1-45-107.5, 1-45-108)

Definition of Independent Expenditure

Independent expenditure means an expenditure that is made without the consent, coordination or consultation of, a candidate or agent of the candidate, candidate committee, political committee or party committee.

(Conn. Gen. Stat. § 9-601c)

What Needs to be Reported

Any individual, committee, firm, partnership, organization, association, syndicate, company trust, corporation, limited liability company or any other legal entity who makes or obligates to make an independent expenditure of more than $1,000 in the aggregate must file a report with the Elections Enforcement Commission. The reports must include the following information:

The name of the person making or obligating to make an independent expenditure or expenditures.
The tax-exempt status of such person, if applicable.
The mailing address or principal business address of the person, if different from the mailing address.
The address, telephone number and electronic mail address of the agent for service of process in this state of such person.
The date of the primary or election for which the independent expenditure or expenditures were made or obligated to be made.
The name of any candidate who was the subject of any independent expenditure or expenditures and whether the independent expenditure or expenditures were in support of or in opposition to such candidate.
The name, telephone number and electronic mail address for the individual filing such report.
The amount of the independent expenditure.
A brief description of the expenditure made, including the type of communication, based on categories determined by the State Elections Enforcement Commission, and the allocation of such expenditure in support of or in opposition to each candidate, if such expenditure was made in support of or in opposition to more than one candidate.
The source and the amount of any donation more than $5,000 made for independent expenditures.

(Conn. Gen. Stat. § 9-601d)

Definition of Independent Expenditure

Independent expenditure means any expenditure made by any individual or other person (other than a candidate committee or a political party) expressly advocating the election or defeat of a clearly identified candidate, which is made without cooperation or consultation with any candidate, or any committee or agent of such candidate, and which is not made in concert with, or at the request or suggestion of, any candidate or any committee or agent of such candidate.

(15 Del. C. § 8002)

What Needs to be Reported

Any person, other than a candidate committee or political party, who makes an expenditure for any third-party advertisement over $500 during an election period must file a third-party advertisement report with the state election commissioner. Third-party advertisement means an independent expenditure. The report must include the following information:

All aggregate contributions.
All contributions over $100 with the name and address of each contributor.
For contributions from non-persons, the name and address of any person who owns 50% or more of the entity and a responsible party if the contribution is over $1,200.
Name and address of all expenditures over $100, the exact amount, the purpose and each candidate and which office the money was spent on behalf.

(15 Del. C. §§ 8030, 8031)

Definition of Independent Expenditure

Independent expenditure means an expenditure that is:

Made for the purpose of promoting or opposing:
The nomination or election of a candidate.
A political party. or
Any initiative, referendum or recall.
Not controlled by or coordinated with:
Any public official; or
Any agent of a public official, including a political committee.
Not a contribution to a political committee, political action committee or candidate.

Independent expenditure committee means any committee, club, association, organization or other group of individuals that:

Is organized for the purpose of making independent expenditures.
Is not controlled by or coordinated with:
Any public official; or
An agent of a public official, including a political committee.
Does not transfer or contribute to:
Political committees.
Political action committees; or
Candidates.

(D.C. Code § 1-1161.01)

What Needs to be Reported

All political committees, political action committees and independent expenditure committees that receives contributions or makes expenditures during a calendar year aggregating more than $50, must file reports of receipts and expenditures. The report must include:

The full name and mailing address of the person making the independent expenditure.
The purpose and object of the expenditure.
The date and amount of expenditure.
List any affiliated entities, if any, along with the address.
Name of the candidate, ballot measure supported or opposed.
The full name and mailing address, including the occupation, employer and the principal place of business, if any, of each person who has made one or more contributions to or for a committee, including the purchase of tickets for events such as dinners, luncheons, rallies and similar fundraising events, within the calendar year in an aggregate amount or value in excess of $50 or more, together with the amount and date of the contributions.

Any person or group other than a political committee, political action committee or independent expenditure committee that makes one or more independent expenditures in an aggregate amount of $1,000 or more within a calendar year must file a report with the director of campaign finance. The report should include:

The name and address of the person.
The name and address of any of the person’s affiliated entities that have also made an independent expenditure.
The amount and purpose of the expenditures.
The names of any candidates, initiatives, referenda or recalls in support of or in opposition to which the expenditures are directed.
A certification that, to the best of the person’s knowledge, the independent expenditures were not controlled by or coordinated with any public official, political committee affiliated with a public official or an agent of any person.

If the person is not an individual, the report should also include:

The person’s principal place of business.
The name and address of each person whose total contributions, made for the purpose of making an independent expenditure, to the person reporting during the period covered by the report exceeded $500.
The date and amount of each contribution, made for the purpose of making an independent expenditure, by each person whose total contributions to the person reporting during the period covered by the report exceeded $500.

(D.C. Code § 1-1163.13, D.C. Code § 1-1163.09, D.C. Code § 1-1163.07)

Definition of Independent Expenditure

Independent expenditure means an expenditure by a person for the purpose of expressly advocating the election or defeat of a candidate or the approval or rejection of an issue, which expenditure is not controlled by, coordinated with, or made upon consultation with, any candidate, political committee or agent of such candidate or committee.

(Fla. Stat. § 106.011)

What Needs to be Reported

Each person who makes an independent expenditure with respect to any candidate or issue, which, in the aggregate, is $5,000 or more, must file reports with the Division of Elections in the same manner and at the same time as a political committee. The independent expenditure report must include the following information:

The full name and address of the person making the expenditure.
The full name and address of each person to whom and for whom each such expenditure has been made.
The amount, date and purpose of each such expenditure.
A description of the services or goods obtained by each such expenditure.
The issue to which the expenditure relates.
The name and address of, and office sought by, each candidate on whose behalf such expenditure was made.
All contributions received by political committees are reported, but contributions over $100 are itemized with name, address and occupation. This only applies to political committees.

(Fla. Stat. §§ 106.071, 106.07)

Definition of Independent Expenditure

Independent expenditure means an expenditure for a communication which expressly advocates the election or defeat of a clearly identified candidate, but which is made independently of any candidate's campaign. An expenditure is "independent" only if it meets certain conditions. It must not be made with the cooperation or consent of, or in consultation with, or at the request or suggestion of any candidate or any of his or her agents or authorized committees.

Independent expenditure committee means any committee, club, association, partnership, corporation, labor union or other group of persons, other than a campaign committee, political party or political action committee, which receives donations during a calendar year from persons who are members or supporters of the committee and which expends such funds either for the purpose of affecting the outcome of an election for any elected office or to advocate the election or defeat of any particular candidate.

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

What Needs to be Reported

Any independent committee which accepts contributions or makes expenditures for the purpose of affecting the outcome of an election or advocates the election or defeat of any candidate must file disclosure reports. The reports must include the following information:

The amount and date of receipt, along with the name, mailing address, occupation and employer of any person making a contribution of more than $100.
The name, mailing address, occupation and employer of any person to whom an expenditure or provision of goods or services of the value of more than $100 is made and the amount, date and general purpose thereof, including the name of the candidate or candidates in support of or in opposition to whom, the expenditure or provision was made.

The total of expenditures made as follows:

Expenditures must be reported for the applicable reporting year.
The first report of a reporting year must list the total expenditures made during the period covered by the report.
Subsequent reports must list the total expenditures made during the period covered by the report, the cumulative total of expenditures made during the reporting year and net balance on hand.
The corporate, labor union or other affiliation of any political action committee, candidate, campaign committee or independent committee making a contribution of the value of more than $100.

(O.C.G.A. § 21-5-34)

Definition of Independent Expenditure

Independent expenditure means an expenditure by a person expressly advocating the election or defeat of a clearly identified candidate that is not made in concert or cooperation with or at the request or suggestion of the candidate, the candidate committee, a party or their agents.

Expressly advocating means a communication when taken as a whole and with limited reference to external events, could be susceptible to no other reasonable interpretation but as an exhortation to vote for or against a candidate because:
The communication is unmistakable, unambiguous and suggestive of only one meaning.
The communication presents a clear plea for action and is not merely informative.
Reasonable minds could not differ as to whether the communication encourages actions to elect or defeat a clearly identified candidate or encourages some other kind of action.

(Haw. Rev. Stat. Ann. § 11-302)

What Needs to be Reported

An independent expenditure committee means a noncandidate committee that will only make independent expenditures. Noncandidate committee means an organization, association, party or individual that has the purpose of making or receiving contributions, making expenditures or incurring financial obligations to influence the nomination for election, or the election of any candidate to office or for or against any question or issue on the ballot.

A noncandidate making only independent expenditures receives a contribution of more than $10,000 in the aggregate in an election period from an entity other than an individual, for-profit business entity or labor union must report:

The internet address where the contributing entity’s disclosure report can be publicly accessed.
The name, address, occupation and employer of each funding source that contributed $100 or more in the aggregate in an election period to that contributing entity.
An acknowledgment that the contributing entity is not subject to any state or federal disclosure reporting requirements regarding the source of the contributing entity’s funds.
All expenditures should include the name and address of each payee and the amount, date and purpose of each expenditure. Also, any:
Independent expenditures should include the name of any candidate supported, opposed or clearly identified.
The purpose of an independent expenditure should include the name of the candidate who is supported or opposed by the expenditure and whether the expenditure supports or opposes the candidate.
A certification that no expenditures have been coordinated with a candidate, candidate committee or any agent of a candidate or candidate committee.

(Haw. Rev. Stat. Ann. §§ 11-333, 11-335)

Definition of Independent Expenditure

Independent expenditure means any expenditure by a person for a communication expressly advocating the election, passage or defeat of a clearly identified candidate or measure that is not made with the cooperation or with the prior consent of, or in consultation with, or at the consent of, or in consultation with or at the request of a suggestion of, a candidate or any agent or authorized committee of the candidate or political committee supporting or opposing a measure.

Expressly advocating means any communication containing a message advocating election, passage or defeat including, but not limited to, the name of the candidate or measure or expression such as “vote for,” “elect,” “support,” “cast your ballot for,” “vote against,” “defeat” or “reject.”

(Idaho Code § 67-6602)

What Needs to be Reported

Each person who makes independent expenditures in an aggregate amount more than $100 in support of or in opposition to any one candidate, political committee or measure must file a statement of the expenditure with the secretary of state. The statement should include:

The name and address of any person to whom an expenditure in excess of $50 has been made by any such person in support of or in opposition to any such candidate or measure during the reporting period.
The amount.

The date.
The purpose of each such expenditure, including the identity of the candidate or measure and whether the expenditure was made either in support of or in opposition to such candidate or measure.
The total sum of all expenditures made in support of or in opposition to any such candidate or measure.
The name and address of any person who gave contributions more than $50. This only applies to political actions committees.

Individuals

Each person who makes independent expenditures in an aggregate amount of $1,000 or more after the 16th day before, but more than 48 hours before, any primary or general election should file a written statement of the expenditure with the secretary of state not more than 48 hours from the time of such expenditure.

Nonbusiness entity

Any nonbusiness entity that is not a political committee making expenditures in the state or directed to voters in the state of Idaho in an amount exceeding $1,000 in any calendar year for the purpose of supporting or opposing one or more candidates or measures should file a statement with the secretary of state. Nonbusiness entity means any group of two or more individuals, a corporation, association, firm, partnership, committee, club or other organization that does not have as its principal purpose the conduct of business activities for profit; and received contributions, gifts or membership fees in the aggregate more than 10% percent of its total receipts for the year. The statement should include:

The name and address of the nonbusiness entity and the name and address of its principal officer or directors.
The name and address of each person whose fees, dues, payments or other consideration paid to such nonbusiness entity during either of the prior two calendar years has exceeded $500 or who has paid or has agreed to pay fees, dues, payments or other consideration exceeding $500 to such entity during the current year.

(Idaho Code §§ 67-6611, 67-6606)

Definition of Independent Expenditure

Independent expenditure means any payment, gift, donation or expenditure of funds by a person or political committee for the purpose of making electioneering communications or of expressly advocating for or against the nomination for election, election, retention or defeat of a clearly identifiable public official or candidate or for or against any question of public policy to be submitted to the voters and that is not made in connection, consultation or concert with or at the request or suggestion of the public official or candidate, the public official’s or candidate’s designated political committee or campaign, or the agent or agents of the public official, candidate or political committee or campaign.

An independent expenditure committee is a type of political action committee. This committee is unable to make direct contributions to candidates or committees, with the exception of other independent expenditure committees or ballot initiative committees.

(10 Ill. Comp. Stat. Ann. 5/9-1.15)

What Needs to be Reported

Political committees must file a quarterly report regarding any independent expenditures made during the reporting period to the State Board of Elections. The report must include the following information:

The total sum of all receipts by or for the committee or candidate during the reporting period.
Expenditures and itemized expenditures more than $150, in an aggregate amount or value, must include:
The full name and mailing address of each person to whom expenditures have been made by the committee or candidate within the reporting period.
The amount of expenditure.
The date of expenditure.
The purpose of each expenditure.
The question of public policy or 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 in excess of $150 has been made and that is not otherwise reported, including the amount, date and purpose of the expenditure.
The name and address of each person who receives a contribution of more than $150, including the amount and date. If the contributor is an individual who contributed more than $500, the occupation and employer of the contributor or, if the occupation and employer of the contributor are unknown, a statement that the committee has made a good faith effort to ascertain this information.
The value of each asset held as an investment, as of the final day of the reporting period.
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.

An individual who makes independent expenditures supporting or opposing a particular candidate is required to file a special written disclosure with the State Board of Elections if the independent expenditures total more than $3,000 in a 12-month period. This disclosure must be filed within two business days of exceeding the $3,000 threshold and must identify:

The person making the independent expenditures as well as their employer and occupation.
The public official or candidate supported or opposed.
The date(s), amount(s) and nature of each independent expenditure.
Once the threshold is reached, the individual is required to report further expenditures in relation to the same election in $1,000 increments until the conclusion of the election.

(10 Ill. Comp. Stat. Ann. 5/9-11)

Indiana does not define independent expenditures. Political advertisements are addressed under expenditures.

Definition of Independent Expenditure

Independent expenditure means one or more expenditures in excess of $1,000 in the aggregate for a communication that expressly advocates the nomination, election or defeat of a clearly identified candidate or the passage or defeat of a ballot issue that is made without the prior approval or coordination with a candidate, candidate’s committee or a ballot issue committee.

(Iowa Code § 68A.404)

What Needs to be Reported

Any person that makes an expenditure for a communication (such as direct mailing, brochure or newspaper advertisement) that is done without the approval or coordination of a candidate or committee and that expressly advocates the nomination, election or defeat of a candidate or the passage or defeat of a ballot issue. The independent expenditure statement must contain all of the following information:

Identification of the individuals or persons filing the statement.
Description of the position advocated by the individuals or persons with regard to the clearly identified candidate or ballot issue.
Identification of the candidate or ballot issue benefited by the independent expenditure.
The dates on which the expenditure or expenditures took place or will take place.
Description of the nature of the action taken that resulted in the expenditure or expenditures.
The fair market value of the expenditure or expenditures.
A certification by an officer representing the person, if the person is other than an individual or individuals, that the board of directors, executive council or similar organizational leadership body expressly authorized the independent expenditure or use of treasury funds for the independent expenditure by resolution or other affirmative action within the calendar year when the independent expenditure was incurred.
The name and address of every contributor or source of funding that provided anything of value that was provided for the purpose of furthering the independent expenditure. A person making an independent expenditure shall not be required to disclose the names and addresses of individual members who pay dues to a labor union, organization or association or individual stockholders of a business corporation.

(Iowa Code § 68A.404)

Definition of Independent Expenditure

Independent expenditure means an expenditure that is made without the cooperation or consent of the candidate or agent of such candidate intended to be benefited and which expressly advocates the election or defeat of a clearly identified candidate.

(Kan. Stat. Ann. § 25-4148)

What Needs to be Reported

A political committee or party committee that makes an independent expenditure must file a report with the secretary of state.

The vendor to whom the expenditure was made must be disclosed.
Any independent expenditure in excess of $300 must show the name and address of the candidate whose nomination, election or defeat is expressly advocated, the amount of the independent expenditure and the specific service or product provided.
A separate report must be made on a daily basis for the Thursday, Friday, Saturday and Sunday immediately preceding the election. Each daily report must contain the amount, date and purpose of each such independent expenditure, as well as the name of the candidate whose nomination, election or defeat is expressly advocated.
If an independent expenditure is made by payment to an advertising agency, public relations firm or political consultant for disbursement to vendors, the report of such independent expenditure must show in detail the name of each such vendor and the amount, date and purpose of the payments to each, as well as the name of the candidate whose nomination, election or defeat is expressly advocated.
The name and address of each person who has made one or more contributions in an aggregate amount or value more than $50 during the election period together with the amount and date of the contributions. If the amount being contributed by an individual is over $150, the report must list the occupation of the individual contributor. If the individual contributor is not employed for compensation, then the report must list the occupation of the contributor’s spouse.

Any political committee or party committee which has made or has contracted to make independent expenditures in an aggregate amount or value in excess of $300 or more during the period commencing 11 days before a primary or general election must file a report containing:

The name and address of the party committee or political committee.
The amount, date and purpose of each such independent expenditure,
The name of the candidate whose nomination, election or defeat is expressly advocated.
When an independent expenditure is made by payment to an advertising agency, public relations firm or political consultant for disbursement to vendors, the report of such independent expenditure must show in detail the name of each such vendor and the amount, date and purpose of the payments.
The name of the candidate whose nomination, election or defeat is expressly advocated.
The report shall be made on or before the close of business on the Thursday preceding the date of the election.

(Kan. Stat. Ann. §§ 25-4148, 25-4148a, 25-4148c, 25-4150)

Definition of Independent Expenditure

Independent expenditure means the expenditure of money or other things of value for a communication which expressly advocates the election or defeat of a clearly identified candidate or slate of candidates, and which is made without any coordination, consultation or cooperation with any candidate, slate of candidates, campaign committee or any authorized person acting on behalf of any of them, and which is not made in concert with, or at the request or suggestion of any candidate, slate of candidates, campaign committee or any authorized person acting on behalf of any of them.

(Ky. Rev. Stat. § 121.015)

What Needs to be Reported

A permanent committee or person must file an independent expenditure report with the Registry of Election Finance when the independent expenditure exceeds $500 in the aggregate in any one election. The report should contain:

A certification, under penalty of perjury, that the expenditure meets the standard of independence.
The date, amount and purpose of the expenditure.
Whether the expenditure is in support of or in opposition to the candidate, slate of candidates or issue.
The name of the candidate, slate of candidates and the office sought or the name of the issue.
The person’s name, address, occupation and employer. If the independent expenditure is made by a committee, the committee must provide its name, address and a description of the major business, social or political interest represented.
The name and address of the person to whom the expenditure was made.
The name and address of each person who gave contributions in the aggregate of more than $100, including the amount and date. If the contributor is an individual, the occupation and employer. This only applies to permanent committees.

(Ky. Rev. Stat. § 121.150, 32 Ky. Admin. Regs. 1:080)

Definition of Independent Expenditure

No definition for independent expenditure.

What Needs to be Reported

Any person who makes any independent expenditure must file reports if the expenditures are more than $500 in the aggregate. Any independent expenditure would be filed along with regular expenditure reporting. The report should include the following information:

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 expenditure.
A description of the purpose as it relates to the expenditure.
The date of each expenditure.
The full name and address of each person who has made one or more contributions to a political committee. This applies only to political committees.

(La. Rev. Stat. Ann. §§ 18:1495.5, 18:1501.1)

Definition of Independent Expenditure

Independent expenditure means any expenditure made by a person, party committee or political action committee that is not made in cooperation, consultation or concert with, or at the request or suggestion of, a candidate, a candidate’s authorized political committee or an agent of either and that:

Is made to design, produce or disseminate any communication that expressly advocates the election or defeat of a clearly identified candidate; or
Is made to design, produce or disseminate a communication that names or depicts a clearly identified candidate and is disseminated during the 28 days, including election day, before a primary election; during the 35 days, including election day, before a special election; or from Labor Day to a general election day.

(Me. Rev. Stat. tit. 21-A, § 1019-B)

What Needs to be Reported

A person, party committee or political action committee (PAC) that makes any independent expenditure in excess of $250 should file a report with the commission. A report must contain:

An itemized account of each expenditure in excess of $250 in any one candidate’s election.
The date and purpose of each expenditure.
The name of each payee or creditor.
Whether the expenditure is in support of or in opposition to the candidate.
An itemization of each contribution of more than $50 received by a PAC for the purpose of influencing a campaign, including the name, occupation, places of business and mailing address of each contributor. This only applies to PACs.
A statement under oath or affirmation whether the expenditure is made in cooperation, consultation or concert with or at the request or suggestion of, the candidate or an authorized committee or agent of the candidate.

(Me. Rev. Stat. tit. 21-A, §§ 1014, 1019-B)

Definition of Independent Expenditure:

Independent expenditure means a gift, transfer, disbursement or promise of money or a thing of value by a person expressly advocating the success or defeat of a clearly identified candidate or ballot issue if the gift, transfer, disbursement or promise of money or a thing of value is not made in coordination, cooperation, consultation, understanding, agreement or concert with or at the request or suggestion of, a candidate, a campaign finance entity of a candidate, an agent of a candidate or a ballot issue committee.

Clearly identified means:

The name of the candidate appears.
A photograph or drawing of the candidate appears.
The identity of the candidate or ballot issue is apparent by unambiguous reference.

(Md. Election Law Code Ann. § 1-101)

What Needs to be Reported

Any person who makes aggregate independent expenditures of $5,000 or more in an election cycle must file a report with the State Board of Elections. An independent expenditure report must include the following information:

The identity of the person making the independent expenditures and of the person exercising direction or control over the activities of the person making the independent expenditures.
The business address of the person making the independent expenditures.
The amount and date of each independent expenditure during the period covered by the report and the person to whom the expenditure was made.
The candidate or ballot issue to which the independent expenditure relates and whether the independent expenditure supports or opposes that candidate or ballot issue.
The identity of each person who made cumulative donations of $6,000 or more to the person making the independent expenditures during the period covered by the report.

(Md. Election Law Code Ann. § 13-306, Md. Code Regs. 33.13.08.03)

Definition of Independent Expenditure

Independent expenditure means an expenditure made or liability incurred by an individual, group, association, corporation, labor union, political committee or other entity as payment for goods or services to expressly advocate the election or defeat of a clearly identified candidate; provided, however, that the expenditure is made or incurred without cooperation or consultation with any candidate or a nonelected political committee organized on behalf of the candidate or an agent of the candidate and is not made or incurred in concert with or at the request or suggestion of the candidate, a nonelected political committee organized on behalf of the candidate or agent of the candidate.

(Mass. Ann. Laws ch. 55, § 1)

What Needs to be Reported

Every individual, group, association, corporation, labor union, political committee or other entity that makes independent expenditures in an aggregate amount exceeding $250 during any calendar year for the express purpose of promoting the election or defeat of a candidate must file with the Office of Campaign and Political Finance.

The report includes:

The name and address of the individual, group, association, corporation, labor union, political committee or other entity making the expenditure.
The name of the candidate whose election or defeat the expenditure promoted.
The name and address of any person to whom the expenditure was made.
The total amount or value.
The purpose and the date of the expenditure.
The full name and address of each person who has made a contribution over $50 in the reporting period to an independent expenditure political action committee (PAC), including the amount and date of the contribution. This only applies to independent expenditure PACs.

Any individual, group, association, corporation, labor union, political committee or other entity that makes an independent expenditure in an aggregate amount exceeding $250 after the 10th day prior to the election, but more than 24 hours before the date of any election, must file a report that discloses the same information:

The name and address of the individual, group, association, corporation, labor union, political committee or other entity making the expenditure.
The name of the candidate whose election or defeat the expenditure promoted.
The name and address of any person to whom the expenditure was made.
The purpose and the date of the expenditure.

(Mass. Ann. Laws ch. 55, § 18A, 970 Mass. Code Regs. 2.17)

Definition of Independent Expenditure

Independent expenditure means an expenditure by a person if the expenditure is not made in cooperation, consultation or concert with or at the request or suggestion of, a ballot question committee or a candidate, a candidate committee or its agents or a political party committee or its agents and if the expenditure is not a contribution to a committee.

(Mich. Comp. Laws Serv. § 169.209)

What Needs to be Reported

A person that makes an independent expenditure in an amount of $100.01 or more in a calendar year must file a report with the secretary of state. The report must be made within 10 days after making that independent expenditure and it must include the following information:

The date of the expenditure.
A brief description of the nature of the expenditure.
The amount of expenditure.
The name and address of the person to whom it was paid.
The name and address of the person filing the report, together with the name, address, occupation, employer and principal place of business of each person that contributed $100.01 or more to the expenditure.
Identify the candidate or ballot question for or against which the independent expenditure was made.

(Mich. Comp. Laws Serv. § 169.251)

Definition of Independent Expenditure

Independent expenditure means an expenditure expressly advocating the election or defeat of a clearly identified candidate, if the expenditure is made without the express or implied consent, authorization or cooperation of, and not in concert with or at the request or suggestion of, any candidate or any candidate’s principal campaign committee or agent.

An independent expenditure is not a contribution to that candidate.
An independent expenditure does not include the act of announcing a formal public endorsement of a candidate for public office unless the act is simultaneously accompanied by an expenditure that would otherwise qualify as an independent expenditure under this subdivision.

Independent expenditure political committee means a political committee that makes only independent expenditures and disbursements.

Independent expenditure political fund means a political fund that makes only independent expenditures and disbursements

(Minn. Stat. § 10A.01)

What Needs to be Reported

Any independent expenditure committee, independent expenditure political fund, individual or an association that has received contributions or made independent expenditures aggregating more than $1,500 in a calendar year must file reports with the Campaign Finance and Public Disclosure Board. The report must include the following information:

The name, address and registration number (if registered with the board) of each individual or association to whom aggregate independent 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.
Whether the independent expenditures were made in support or opposition to a candidate or local candidate and include the candidate’s name, address and office sought.
Each receipt over $200 not otherwise listed.
The sum of all independent expenditures made within the year.
The name, address, employer or occupation if self-employed and registration number if registered with the Campaign Finance and Public Disclosure Board, of each individual or association that has made one or more contributions, including the purchase of tickets for a fundraising effort, that in aggregate within the year exceed $200 for legislative or statewide candidates or more than $500 for ballot questions, together with the amount and date of each contribution and the aggregate amount of contributions within the year from each source.
The 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.

An association may seek an exemption for all of its members or contributors if it demonstrates by clear and convincing evidence that a substantial number of its members or contributors would suffer a restrictive effect on their freedom of association if members were required to seek exemptions individually.

(Minn. Stat. § 10A.20)

Definition of Independent Expenditure

Independent expenditure means an expenditure by a person expressly advocating the election or defeat of a clearly identified candidate that is made without cooperation or consultation with any candidate or any authorized committee or agent of the candidate, and that is not made in concert with or at the request or suggestion of any candidate or any authorized committee or agent of the candidate.

(Miss. Code Ann. § 23-15-801)

What Needs to be Reported

Every person who makes independent expenditures in an aggregate amount or value more than $200 during a calendar year must file a statement with the secretary of state. The statement must include the following:

Information indicating whether the independent expenditure is in support of, or in opposition to, the candidate involved.
A certification of whether or not such independent expenditure is made in cooperation, consultation or concert with or at the request or suggestion of, any candidate or any authorized committee or agent of such candidate.
The identification of each person who made a contribution in excess $200 to the person filing such statement which was made for the purpose of furthering an independent expenditure.
In the case of any individual, the name, the mailing address and the occupation of such individual, as well as the name of his or her employer.
In the case of any other person, the full name and address of the person.
The total amount of disbursements made during the reporting period, both itemized and non-itemized.
The name of each person who received an expenditure, payment or other transfer within the calendar year in an aggregate amount more than $200, together with the date and amount of the expenditure.
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.

(Miss. Code Ann. § 23-15-809, Miss. Code Ann. § 23-15-801)

Missouri does not define independent expenditures. Political advertisements are addressed under expenditures.

Definition of Independent Expenditure

Independent expenditure means an expenditure for an election communication to support or oppose a candidate or ballot issue made at any time that is not coordinated with a candidate or ballot issue committee.

Political committees include ballot issue committees, incidental committees, independent committees and political party committees.

Incidental committee means a political committee that is not specifically organized or operating for the primary purpose of supporting or opposing candidates or ballot issues but that may incidentally become a political committee by receiving a contribution or making an expenditure.
Independent committee means a political committee organized for the primary purpose of receiving contributions and making expenditures that is not controlled either directly or indirectly by a candidate and that does not coordinate with a candidate in conjunction with the making of expenditures.

(Mont. Code Ann. § 13-1-101)

What Needs to be Reported

Political committees should report independent expenditures. Any independent expenditure would be filed along with regular expenditure reporting. The report must include:

The name of the candidate or committee the independent expenditure was intended to benefit, and the fact that the expenditure was independent.
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 total sum of expenditures made by a political committee during the reporting period.
The name and address of each political committee to which the reporting committee 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.
Any other information that may be required by the Commissioner of Political Practices to fully disclose the disposition of funds used to support or oppose candidates or issues.

In addition, independent and incidental committees must report the following:

Independent committees must disclose the full name, mailing address, occupation and employer, if any, of each person who has made aggregate contributions during the reporting period for a specified candidate, ballot issue or petition for nomination of $50 or more.
Incidental committees must disclose the full name, mailing address, occupation and employer, if any, of each person who has made aggregate contributions during the reporting period for a specified candidate, ballot issue or petition for nomination of $35 or more. These contributions to the committee were made by the contributor in response to an appeal by the incidental committee for contributions to support independent expenditures.

(Mont. Code Ann. §§ 13-37-229, 13-37-232, Mont. Admin. R. 44.11.502)

Definition of Independent Expenditure

Independent expenditure means an expenditure by a person if the expenditure is not made at the direction of, under the control of, or with the cooperation of another person and if the expenditure is not a contribution to a committee.

(R.R.S. Neb. § 49-1428)

What Needs to be Reported

Any person who makes an independent expenditure advocating the election of a candidate or the defeat of a candidate’s opponents or the qualification, passage or defeat of a ballot question, which is in an amount of more than $250, must file a report of the independent expenditure within 10 days with the commission including the following information:

The date of the expenditure.
A brief description of the nature of the expenditure.
The amount of the expenditure.
The name and address of the person to whom it was paid.
The name and address of the person filing the report.
The name, address, occupation, employer and principal place of business of each person who contributed more than $250 to the expenditure.
The name and office sought of the candidate whose nomination or election is supported or opposed by the expenditure.
The identification of the ballot question, the qualification, passage or defeat of which is supported or opposed.

An independent committee including a segregated political fund making a late independent expenditure of $1,000 or more during the 14 days immediately preceding an election must file a report within two days. The report should include:

The full name and street address of the recipient of the expenditure.
The name and office sought of the candidate whose nomination or election is supported or opposed by the expenditure.
The identification of the ballot question, the qualification, passage or defeat of which is supported or opposed.

Major out-of-state contributors that make expenditures totaling more than $10,000 in any calendar year in connection with one or more elections must report expenditures to the Nebraska Accountability and Disclosure Commission. Any independent expenditure would be filed along with regular expenditure reporting. The report should include the following information:

The amount, nature, value and date of the expenditure.
The name and address of the person who received the expenditure.
The name and address of the person filing the report.
The name, address, occupation and employer of each person making a contribution of more than $200 in the calendar year to the person filing the report.

(R.R.S. Neb. § 49-1467, R.R.S. Neb. § 49-1478.01, R.R.S. Neb. § 49-1457, R.R.S. Neb. § 49-1479.02)

Definition of Independent Expenditure

Independent expenditure means an expenditure which is made by a person who is not under the direction or control of a candidate for office, of a group of such candidates or of any person involved in the campaign of a candidate or group and which is made for or against a candidate or group and is not solicited or approved by a candidate or group.

(Nev. Rev. Stat. Ann. § 294A.0077)

What Needs to be Reported

Every person, political action committee and political party who makes an independent expenditure in excess of $1,000 must file a contributions and expenses report with the secretary of state. Any independent expenditure would be filed along with regular expenditure reporting. The report must include the following information:

For each contribution in excess of $1,000 and contributions which a contributor has made cumulatively in excess of $1,000 since the beginning of the current reporting period must disclose the name and address of the contributor and the date on which the contribution was received.
For each expense more than $100, the following information must be disclosed:
The payee's name and address.
The category of expense, such as expenses related to advertising.
The date of the expense.
The amount of the expenditure.

(Nev. Rev. Stat. Ann. § 294A.140, Nev. Rev. Stat. Ann. § 294A.200, Nev. Admin. Code § 294A.075)

Definition of Independent Expenditure

Independent expenditures means expenditures that pay for the development and distribution of a communication that expressly advocates the election or defeat of a clearly identified candidate or candidates or the success or defeat of a measure or measures, which are made without cooperation or consultation with any candidate, or any authorized committee or agent of such candidate and which are not made in concert with or at the request or suggestion of, any candidate or any authorized committee or agent of such candidate.

(N.H. Rev. Stat. Ann. § 664:2)

What Needs to be Reported

Any political committee whose independent expenditures, in aggregate, exceed $1,000 must file an itemized statement with the secretary of state which must be received not later than 48 hours after such expenditures are made. Each statement must include the following information:

The date of each independent expenditure.
The name and address of the person to whom the expenditure was made.
The name of the candidate on whose behalf or against whom each independent expenditure was made.
The amount of each expenditure.
The purpose of each expenditure and the aggregate amount of all previous independent expenditures.
If the independent expenditure is made in support of or in opposition to more than one candidate, the statement must allocate the way in which the expenditure was made among the candidates on a reasonable basis.

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 must not be required to disclose in its itemized statement of receipts or the identity of its donors.

(N.H. Rev. Stat. Ann. § 664:6)

Definition of Independent Expenditure

Independent expenditure means an expenditure by a person expressly advocating, or the functional equivalent thereof, the election or defeat of:

A clearly identified candidate that is not made in concert or cooperation with or at the request or suggestion of the candidate, the candidate’s committee, a political party committee or an agent thereof. or
A public question, legislation or regulation, which is not made in concert or cooperation with or at the request or suggestion of the sponsors, organizers or committee supporting or opposing the question, legislation or regulation, a political party or agents thereof.

(N.J. Stat. § 19:44A-3)

What Needs to be Reported

An independent expenditure must be reported on the dates established for filing as a political committee. Any independent expenditure would be filed along with regular expenditure reporting. The independent expenditure report must include the following information:

The name and mailing address of the person making the independent expenditure.
If the person is an individual, the occupation of the individual and the name and mailing address of the individual's employer.
The date of the election.
An itemization of the expenditures, including the dates the expenditures were made, the names and addresses of the payees, the amount of each expenditure and the total amount expended.
The purpose of the expenditure.

An independent expenditure in an amount more than $1,900 during the period of time between the 13th day prior to an election and the date of the election, must file a notice of the expenditure with the Election Law Enforcement Commission within 48 hours. The notice must include the following:

The name and mailing address of the person making the independent expenditure.
If the person is an individual, the occupation of the individual and the name and mailing address of the individual's employer.
An itemization of the expenditures, including the dates the expenditures were made, the names and addresses of the payees, the amount of each expenditure and the total amount expended.

(N.J.A.C. 19:25-12.8, N.J.A.C. 19:25-12.8A)

Definition of Independent Expenditure

Independent expenditure means an expenditure that is:

Made by a person other than a candidate or campaign committee.
Not a coordinated expenditure. An expenditure that is made by a person other than a candidate at the request or suggestion of, or in cooperation, consultation or concert with a candidate or political party.
Made to pay for an advertisement that:
Expressly advocates the election or defeat of a clearly identified candidate or the passage or defeat of a clearly identified ballot question.
Is susceptible to no other reasonable interpretation than as an appeal to vote for or against a clearly identified candidate or ballot question; or
Refers to a clearly identified candidate or ballot question and is published and disseminated to the relevant electorate in New Mexico within 30 days before the primary election or 60 days before the general election at which the candidate or ballot question is on the ballot.

(N.M. Stat. Ann. § 1-19-26)

What Needs to be Reported

Any person other than a registered political action committee (PAC), who makes an independent expenditure in an amount more than $1,000 for one or more non-statewide race or ballot measure or more than $3,000 for one or more statewide races or ballot measures must file a report of the independent expenditure with the secretary of state. The report must contain the following information:

The name and address of the person who made the independent expenditure.
The name and address of the person to whom the independent expenditure was made and the amount, date and purpose of the independent expenditure. If no reasonable estimate of the monetary value of a particular expenditure is practicable, it is sufficient to report instead a description of the services, property or rights furnished through the expenditure.
The source of the contributions used to make the independent expenditure.

A person who makes independent expenditures in an amount totaling $3,000 or less in a non-statewide election or $9,000 or less in a statewide election must report:

The name and address of each person who has made contributions more than $200 in the election cycle that were earmarked or made in response to a solicitation to fund independent expenditures, along with the amount.
The amount of each such contribution made by that person.
The name and address of each person who made contributions more than $200 in an election cycle exclusively from a segregated bank account, along with the amount.
The name and address of each person who made contributions more than $5,000 in an election cycle from funds other than those described above, along with the amount.

(N.M. Code R. § 1.10.13.11, N.M. Stat. Ann. § 1-19-27.3)

Definition of Independent Expenditure

Independent expenditure means:

An expenditure made by an independent expenditure committee conveyed to 500 or more members of a general public audience or any paid internet or digital advertisement targeted to 50 or more members of the general public audience. An independent expenditure shall be in the form of:
An audio or video communication via broadcast, cable or satellite.
A written communication via advertisements, pamphlets, circulars, flyers, brochures or letterheads.
Other published statements which shall include, but not be limited to, digital media, any paid internet or digital advertisement.
It contains words such as vote, oppose, support, elect, defeat or reject, which call for the election or defeat of the clearly identified candidate.
It refers to and advocates for or against a clearly identified candidate or ballot proposal on or after Jan. 1 of the year of the election in which such candidate is seeking office or such proposal shall appear on the ballot; or within 60 days before a general or special election for the office sought by the candidate or 30 days before a primary election, includes or references a clearly identified candidate.

Independent expenditure committee means a political committee, which makes only independent expenditures, and does not coordinate with a candidate, candidate’s authorized committees or an agent of the candidate.

An independent expenditure committee may be created by a person, group of persons, corporation, unincorporated business entity, labor organization or business, trade or professional association or organization or political committee.

(N.Y. Comp. Codes R. & Regs. tit. 9, § 6200.10, NY CLS Elec § 14-100)

What Needs to be Reported

All political committees, including independent expenditure committees, must file a report with the State Board of Elections. The report must include the following information:

The name, address, occupation and employer of the person making the statement.
For each expenditure or payment made:
The dollar amount paid for each independent expenditure, the name and address of the person or entity receiving the payment, the date the payment was made and a description of the independent expenditure.
The election to which the independent expenditure pertains and the name of the clearly identified candidate or the ballot proposal referenced and whether the candidate or ballot proposal is supported or opposed.
A list of all expenditures made by, and liabilities incurred for services rendered during the relevant reporting period.
For each contribution received, the name, address, occupation and employer of any person providing a contribution, gift, loan, advance or deposit of $1,000 or more for the independent expenditure and the date it was given.

(NY CLS Elec § 14-107)

Definition of Independent Expenditure

Independent expenditure means an expenditure to support or oppose the nomination or election of one or more clearly identified candidates or a clearly identified political party that is not a coordinated expenditure.

A coordinated expenditure is an expenditure that is made in concert or cooperation with, or at the request or suggestion of, a candidate or candidate campaign committee.

(N.C. Gen. Stat. § 163-278.6)

What Needs to be Reported

Political party committees, political action committees (PAC), independent expenditure political committees, individuals, corporations, professional associations, labor unions and other business entities may make independent expenditures. Political party committees, PACs and independent expenditure political committees report independent expenditures on the committee’s regular contribution and expenditure reports.

Other individuals and entities making independent expenditures with a value in excess of $100 in an election are also required to file disclosure reports as Independent Expenditure Filers. Independent expenditure reports must include all of the following:

The independent expenditure filer's name and mailing address.
A phone number for the independent expenditure filer.
If the independent expenditure filer is an individual, the filer's principal occupation.
If the independent expenditure filer is a person or entity, the principal place of business of the person or entity.
For each independent expenditure made:
The name and mailing address of the payee.
The amount paid.
The date the expenditure was incurred.
A description of the expenditure.
The name of the candidate, candidates of an identified political party or referendum supported or opposed by the independent expenditure.
For each donation of more than $100 that must be reported:
The donor's name and mailing address.
If the donor is an individual, the donor's principal occupation.
If the donor is a person or entity, the principal place of business of that person or entity.
The amount of the donation.
The date of the donation.
A certification as to whether any expenditures reported were made in concert or cooperation with or at the request or suggestion of, a candidate, a candidate campaign committee, a referendum committee, the agent of a candidate, the agent of a candidate campaign committee or an agent of a referendum committee.

(N.C. Gen. Stat. § 163-278.12, 8 N.C. Admin. Code 21.0102)

Definition of Independent Expenditure

Independent expenditure means an expenditure made for a political purpose or for the purpose of influencing the passage or defeat of a measure if the expenditure is made without the express or implied consent, authorization, or cooperation of and not in concert with or at the request or suggestion of, any candidate, committee or political party.

(N.D. Cent. Code, § 16.1-08.1-01)

What Needs to be Reported

A corporation, cooperative corporation, limited liability company, affiliate, subsidiary or association may make an independent expenditure for a political purpose, including political advertising in support of or opposition to a candidate, political committee or a political party or for the purpose of promoting passage or defeat of initiated or referred measures or petitions. A statement disclosing any expenditure must be filed with the secretary of state within 48 hours after making the expenditure. The statement must include:

The full name of the corporation, cooperative corporation, limited liability company, affiliate, subsidiary or association.
The complete address of the corporation, cooperative corporation, limited liability company, affiliate, subsidiary or association.
The name of the recipient of the expenditure.
If the expenditure is related to a measure or petition, the title of the measure or petition and whether the expenditure is made in support of or opposition to the measure or petition.
If the expenditure is related to a measure, the election date on which the measure either will appear or did appear on the ballot.
The amount of the expenditure.
The cumulative total amount of expenditures since the beginning of the calendar year which are required to be reported.
The telephone number and the printed name and signature of the individual completing the statement, attesting to the statement being true, complete and correct.
The date on which the statement was signed.

(N.D. Cent. Code, § 16.1-08.1-03.5)

Definition of Independent Expenditure

Independent expenditure means an expenditure by a person advocating the election or defeat of an identified candidate or candidates, that is not made with the consent of, in coordination, cooperation or consultation with, or at the request or suggestion of any candidate or candidates or of the campaign committee or agent of the candidate or candidates.

(Ohio Rev. Code Ann. § 3517.01)

What Needs to be Reported

A corporation, labor organization, campaign committee, legislative campaign fund, political action committee, political contributing entity or political party that makes one or more independent expenditures must file a signed statement with the secretary of state or the board of elections, as appropriate. An independent expenditure will be reported whenever and in the same manner that an expenditure is required to be reported. The statement must include the following information:

The reporting person’s or entity’s name and street address.
The name and street address of the person or entity to whom the expenditure was made.
The amount, date and purpose of each expenditure.
A statement that indicates whether such expenditure was in support of or in opposition to a candidate, together with the candidate’s name and office sought or in support of or opposition to any ballot issue together with the ballot issue number, whether it was a state or local issue, and if a local issue, the county or district it covered.
A signed certification under penalty of election falsification that such expenditure was not made in cooperation, consultation or concert with, or at the request or suggestion of any candidate, ballot issue committee or any authorized committee or agent.

An independent expenditure will be reported whenever and in the same manner that an expenditure is required to be reported. The statement must include the following information:

The reporting person’s or entity’s name and street address.
The name and street address of the person or entity to whom the expenditure was made.
The amount, date and purpose of each expenditure.
A statement that indicates whether such expenditure was in support of or in opposition to a candidate, together with the candidate’s name and office sought or in support of or opposition to any ballot issue together with the ballot issue number, whether it was a state or local issue, and if a local issue, the county or district it covered.

(Ohio Rev. Code Ann. § 3517.10, 3517.105; OAC Ann. 111:2-2-02)

Definition of Independent Expenditure

Independent expenditure means an expenditure made by a person to advocate the election or defeat of a clearly identified candidate or candidates or a ballot measure or ballot measures, but which is not made to, controlled by, coordinated with, requested by, or made upon consultation with a candidate, committee, treasurer, deputy treasurer or agent of a candidate committee or a ballot measure committee.

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

What Needs to be Reported

Any person other than an individual, including a political action committee, that makes an independent expenditure of $5,000 or more in the aggregate must file a report with the Ethics Commission. The report must include the following information:

The total of independent expenditures made during the reporting period and the total independent expenditures made during the election cycle.
The amount, the date and a brief description or statement of each independent expenditure and the name and office of the candidate supported or opposed, indicating whether the candidate was supported or opposed and a brief description.
If the person making the independent expenditure, other than a political action committee, received funds from any other person for the purpose of making an independent expenditure or expenditures, the report must include the name, address and principal business activity of each person contributing funds in excess of $50 in the aggregate and the amount of any such contribution or contributions that have not been previously reported, together with a cumulative total of all contributions made by each person since the first report was filed for the election for which the independent expenditure is being made.
The total of all monetary expenditures and monetary transfers.

(74 Okl. St. Chap. 62, Appx., Standard 257 10-1-14, 74 Okl. St. Chap. 62, Appx., Standard 257 10-1-16)

Definition of Independent Expenditure

Independent expenditure means an expenditure by a person for a communication in support of or in opposition to a clearly identified candidate or measure that is not made with the cooperation or with the prior consent of, or in consultation with or at the request or suggestion of, a candidate or any agent or authorized committee of the candidate, or any political committee or agent of a political committee supporting or opposing a measure.

(Or. Rev. Stat. Ann. § 260.005)

What Needs to be Reported

Any person making independent expenditures in a total amount of more than $250 in a calendar year must file with the secretary of state a statement of independent expenditures not later than seven calendar days after the total amount of independent expenditures exceeds $250 in a calendar year.

A political committee or independent expenditure filer (any person, other than a political committee, who makes political expenditures that are independent for a communication in support of or in opposition to a candidate, political party or measure.) that makes an independent expenditure must disclose:

Information identifying the candidate, measure or political party, indicating support or opposition and the amount apportioned to the candidate, measure or political party.
The amount and purpose of each expenditure made in an aggregate amount of more than $100 to a payee.
The name of payee or, if applicable, the business name of the payee of the expenditure.
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 as a single item.

(Or. Rev. Stat. Ann. §§ 260.044, 260.083)

Definition of Independent Expenditure

Independent expenditure means an expenditure by a person made for the purpose of influencing an election without cooperation or consultation with any candidate or any political committee authorized by that candidate, and which is not made in concert with or at the request or suggestion of any candidate or political committee or agent thereof.

(25 Pa. Stat. Ann. § 3241)

What Needs to be Reported

Political committees that make independent expenditures to influence the election of a candidate or ballot question must file a report with the secretary of state. The report must include the following information:

The name and address of the person filing the independent expenditure report.
The name of the organization, if any.
The date of the election.
The name of the candidate or question supported or opposed.

Every person, other than a political committee, who makes independent expenditures expressly advocating the election or defeat of a clearly identified candidate or question appearing on the ballot, other than by contribution to a political committee or candidate, in an aggregate amount in excess of $100 during a calendar year must file a report that includes the same information required of a political committee receiving such a contribution.

Note: Pennsylvania’s regulation of independent expenditure committees is governed not solely by statute but also by a permanent injunction.

(25 Pa. Stat. Ann. § 3246, 4 Pa. Code § 177.1)

Definition of Independent Expenditure

Independent expenditure means an expenditure that, when taken as a whole, expressly advocates the election or defeat of a clearly identified candidate, or the passage or defeat of a referendum, or amounts to the functional equivalent of such express advocacy, and is in no way coordinated, with any candidate’s campaign, authorized candidate committee or political party committee.

An expenditure amounts to the functional equivalent of express advocacy if it can only be interpreted by a reasonable person as advocating the election, passage or defeat of a candidate or referendum, taking into account whether the communication mentions a candidate or referendum and takes a position on a candidate’s character, qualifications or fitness for office.
An independent expenditure is not a contribution to that candidate or committee.

(R.I. Gen. Laws § 17-25-3)

What Needs to be Reported

Any person, business entity or political action committee making independent expenditures must file a report with the Rhode Island Board of Elections. The report must include the following information:

The name of the person responsible for the independent expenditure.
The street address, city, state, zip code of the person responsible for the expenditure.
The occupation and employer (if self-employed, the name and place of business) of the person responsible for the expenditure.
The name, street address, city, state and zip code of the person receiving the expenditure the date and amount of each expenditure.
The year-to-date total.
A statement identifying the candidate or referendum that the independent expenditure or electioneering communication is intended to promote the success or defeat and affirm under penalty of false statement that the expenditure is not coordinated with the campaign in question and provide any information that the board of elections requires.
The identity of all donors of an aggregate of $1,000 or more to such person, business entity or committee within the current election cycle.

(R.I. Gen. Laws § 17-25.3-1)

Definition of Independent Expenditure

Independent expenditure means:

An expenditure made directly or indirectly by a person to advocate the election or defeat of a clearly identified candidate or ballot measure.
When taken as a whole and in context, the expenditure made by a person to influence the outcome of an elective office or ballot measure, but which is not: made to, controlled by, coordinated with, requested by; or made upon consultation with a candidate or an agent of a candidate; or a committee or agent of a committee; or a ballot measure committee or an agent of a ballot measure committee.

(S.C. Code Ann. § 8-13-1300)

What Needs to be Reported

Any committee that receives contributions or makes independent expenditures in excess of $500 or more during an election cycle for the election or defeat of a candidate must file a report with the State Ethics Commission. Any independent expenditure would be filed along with regular expenditure reporting. The report must include the following information:

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 total amount of all loans received during the reporting period and the total amount of loans for the year to date. The report must also include the date and amount of each loan from one source during the reporting period, the name and address of each maker or guarantor of each loan, the year-to-date total of each maker or guarantor, and the terms of the loan, including the interest rate, repayment terms, loan payments and existing balances on each loan.
The date and amount of any in-kind contributions of more than $100 in the aggregate by one person during the reporting period, and the contributor’s name, address and year-to-date total.
The aggregate total of all contributions, loans and other receipts during the reporting period and the year-to-date total; the amount, date and a brief description of each expenditure made during the reporting period, the name and address of the entity to which the expenditure was made and the year-to-date total of expenditures to that entity. Credit card expenses and candidate reimbursements must be itemized so that the purpose and recipient of the expenditure are identified.
The total amount of all loans made during the reporting period and the year-to-date total. The report 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. § § 8-13-1300, 8-13-1308, 8-13-1360)

Definition of Independent Expenditure

Independent communication expenditure means an expenditure, including the payment of money or exchange of other valuable consideration or promise, made by a person, entity or political committee for a communication concerning a candidate or a ballot question which is not made to, controlled by, coordinated with, requested by or made upon consultation with that candidate, political committee or agent of a candidate or political committee.

(S.D. Codified Laws § 12-27-1)

What Needs to be Reported

Any person or entity that makes a payment or promise of payment totaling more than $100, including donated goods or services for an independent communication expenditure, must file a report with secretary of state within 48 hours of the time that the communication is disseminated, broadcast or otherwise published. The independent communication expenditure statements must include the following information:

The identity of the person or entity making the expenditure including the mailing address, city and state of a person.
If an entity: the mailing address, city and state and website address if applicable.
Identify any expenditures made for communications during the current calendar year but not yet reported on a prior statement, the name of each candidate, public office holder, ballot question or political party mentioned or identified in each communication, the amount spent on each communication and a description of the content of each communication.
For an entity, the independent communication expenditure statement must also include the name and title of the person filing the report, the name of its chief executive, if any, and the name of the person who authorized the expenditures on behalf of the entity.
For an entity whose majority ownership is owned by, controlled by, held for the benefit of, or comprised of 20 or fewer persons, partners, owners, trustees, beneficiaries, participants, members or shareholders, the statement must identify by name and mailing address each person, partner, owner, trustee, beneficiary, participant, shareholder or member who owns, controls or comprises ten percent or more of the entity.
A list of each candidate, public office holder, ballot question or political party mentioned or identified in each communication.
The amount spent on each communication.
A description of the content of each communication.
The date the communication was disseminated.

(S.D. Codified Laws § 12-27-16)

Definition of Independent Expenditure

Independent expenditure means an expenditure by a person for a communication expressly advocating the election or defeat of a clearly identified candidate which is not made with the cooperation or with the prior consent of, or in consultation with, or at the request of, or suggestion of, a candidate or any agent or authorized committee of such candidate.

(Tenn. Comp. R. & Regs. R. 0530-1-3-.07)

What Needs to be Reported

Political action committees and political campaign committees must file a detailed disclosure report if either contributions received, or expenditures, including independent expenditures, made to support or oppose any candidate for public office or measure during a reporting period exceeds $1,000. Any independent expenditure would be filed along with regular expenditure reporting A campaign disclosure statement must file with Registry of Election Finance and it must include the following information:

Independent expenditures totaling more than $100 to a single payee during a reporting period made to support or oppose a clearly identified candidate shall be itemized, disclosing:
The name and address of the payee.
The purpose, date and amount of the expenditure.
The office sought by the candidate.
The total amount of independent expenditures to any payee during the reporting period.
Those independent expenditures totaling $100 or less to a single payee during a reporting period will be reported as a total.

(Tenn. Code Ann. § 2-10-107, Tenn. Code Ann. § 2-10-105, Tenn. Comp. R. & Regs. R. 0530-1-3-.07)

Definition of Independent Expenditure

“Direct campaign expenditure” (the term for independent expenditure in Texas) means a campaign expenditure that does not constitute a campaign contribution by the person making the expenditure.

A campaign expenditure by the person making the expenditure to a candidate or officeholder if the expenditure is made without the prior consent or approval of the candidate or officeholder on whose behalf the expenditure is made.
A campaign expenditure made in connection with a measure by the person making the expenditure if it is not made as a political contribution to a political committee supporting or opposing the measure.
A direct campaign expenditure is a campaign expenditure for a candidate or officeholder incurred without the candidate’s or the officeholder’s consent.

(Tex. Elec. Code § 251.001)

What Needs to be Reported

A person not acting in concert with another person who makes one or more direct campaign expenditures in an election in the aggregate more than $100 must file a report with the Ethics Commission. The direct campaign report must include the following information:

The name and address of the filer.
The date of the election.
Identify by name the candidates and measures either supported or opposed.
The full name and address of the persons to whom the expenditures are made.
The dates and amounts of the expenditures.
The purpose and description of the expenditures.
The total of expenditures.
The total of unitemized unpaid incurred expenditures.
All expenditures made by credit card.
The total of unitemized expenditures charged to a credit card.
The name and address of each person that accepted political contributions in the aggregate of more than $50 during the reporting period must disclose, along with the dates of the contributions.

(Tex. Elec. Code §§ 254.261, 254.031, 254.0612, 254.181, Tex. Elec. Code § 254.151)

Definition of Independent Expenditure

Independent expenditure means an expenditure by a person expressly advocating the success or defeat of a clearly identified candidate or ballot proposition if the expenditure is not made in coordination with, or at the request or suggestion of:

A candidate.
A candidate’s personal campaign committee.
A member of a candidate’s personal campaign committee.
A political action committee for which the candidate is an officer with primary decision- making authority.
An agent of a candidate.
A political issues committee.

Independent expenditure includes:

The cost of creating and disseminating material for a public communication, including design and production costs; and
A contract or other promise to make an expenditure.

(Utah Code Ann. § 20A-11-1702)

What Needs to be Reported

Any individual, business organization, personal campaign committee, party committee, political action committee, political issues committee and labor organization that made a total of at least $1,000 in independent expenditures during an election cycle must file an independent expenditure report with the chief election officer within 31 days. An independent expenditure report must include the following information:

If the person who made the independent expenditures is an individual, the person’s name, address and phone number must be disclosed.
If the person who made the independent expenditures is not an individual, the person’s name, address and phone number must be disclosed. The date of the independent expenditure.
The amount of the independent expenditure.
The candidate or ballot proposition for which the independent expenditure expressly advocates the success or defeat and a description of whether the independent expenditure supports or opposes the candidate or ballot proposition.
The identity, address and phone number of the person to whom the independent expenditure was made.
A description of the goods or services obtained by the independent expenditure.
Any person who made cumulative donations of $1,000 or more during the current election cycle to the filer of the independent expenditure report must disclose:
The identity, address and phone number of the person.
The date of the donation.
The amount of the donation.

(Utah Code Ann. § 20A-11-1704)

Definition of Independent Expenditure

Vermont does not define independent expenditure.

Independent expenditure-only political committee means:

A political committee that conducts its activities entirely independent of candidates.
It does not give contributions to candidates, political committees or political parties; does not make related expenditures.
Is not closely related to a political party or to a political committee that makes contributions to candidates or makes related expenditures.

(17 V.S.A. § 2901)

What Needs to be Reported

A person who makes expenditures for any one mass media activity totaling $500 or more or an independent expenditure-only political committee that makes an expenditure for any one mass media activity totaling $5,000 or more, adjusted for inflation, must file a mass media report with the secretary of state. The mass media report must include the following information:

Identify the person who made the expenditure.
The name of each candidate whose name or likeness was included in the activity.
The amount and date of the expenditure.
To whom it was paid.
The purpose of the expenditure.
The report shall include the names of the contributors, dates and amounts for all contributions in excess of $100 accepted since the filing of the committee’s last report.
If the activity occurs within 45 days before the election and the expenditure was previously reported, an additional report shall be required.

(17 V.S.A. §§ 2971, 17 V.S.A. § 2963, 17 V.S.A. § 2965, 17 V.S.A. § 2967, 17 V.S.A. § 2966)

Definition of Independent Expenditure

Independent expenditure means an expenditure made by any person, candidate campaign committee or political committee that is not made to, controlled by, coordinated with, or made with the authorization of a candidate, his campaign committee or an agent of the candidate or his campaign committee.

(Va. Code Ann. § 24.2-945.1)

What Needs to be Reported

Any person or political committee that makes independent expenditures, in the aggregate during an election cycle, of $1,000 or more for a statewide election or $200 or more for any other election must report all independent expenditures made for the purpose of expressly advocating the election or defeat of a clearly identified candidate to the State Board of Elections. The independent expenditures report must include the following information:

Indicate each candidate committee, address, office sought and whether the candidate was supported or opposed from the expenditure as well as the percentage of the expenditure that went to supporting or opposing the candidate’s listed.
Name and address of the persons or companies paid.
A description of the expenditure. Vague descriptions may result in a request for additional information.
The name of the person who authorized the expenditure.
The amount paid for the particular expenditure.

(Va. Code Ann. § 24.2-945.2)

Definition of Independent Expenditure

Independent expenditure means an expenditure that has each of the following elements:

It is made in support of or in opposition to a candidate for office by a person who is not:
A candidate for that office.
An authorized committee of that candidate for that office.
A person who has received the candidate’s encouragement or approval to make the expenditure, if the expenditure pays in whole or in part for political advertising supporting that candidate or promoting the defeat of any other candidate or candidates for that office.
It is made in support of or in opposition to a candidate for office by a person with whom the candidate has not collaborated for the purpose of making the expenditure, if the expenditure pays in whole or in part for political advertising supporting that candidate or promoting the defeat of any other candidate or candidates for that office.
The expenditure pays in whole or in part for political advertising that either specifically names the candidate supported or opposed, or clearly and beyond any doubt identifies the candidate without using the candidate’s name.
The expenditure, alone or in conjunction with another expenditure or other expenditures of the same person in support of or opposition to that candidate, has a value of $1,000 or more. A series of expenditures, each of which is under $1,000, constitutes one independent expenditure if their cumulative value is $1,000 or more.

(Rev. Code Wash. (ARCW) § 42.17A.005)

What Needs to be Reported

Any Individuals and organizations making an independent expenditure, of $100 or more, that supports or opposes a candidate or ballot measure and is made without the cooperation, consultation or cooperation of the campaign it benefits must file a report with the Public Disclosure Commission. The independent expenditure report must include the following information:

The name, address and electronic contact information of the person filing the report.
The name and address of each person to whom an independent expenditure was made in the aggregate amount of more than $50, and the amount, date and purpose of each such expenditure. If no reasonable estimate of the monetary value of a particular independent expenditure is practicable, it is sufficient to report instead a precise description of services, property or rights furnished through the expenditure and where appropriate to attach a copy of the item produced or distributed by the expenditure.
The total sum of all independent expenditures made during the campaign to date.
A statement from the person making an independent expenditure that:
The expenditure is not financed in any part by a foreign national; and
Foreign nationals are not involved in making decisions regarding the expenditure in any way.

(Rev. Code Wash. (ARCW) § 42.17A.255, Rev. Code Wash. (ARCW) § 42.17A.260)

Definition of Independent Expenditure

Independent expenditure means an expenditure by a person:

Expressly advocating the election or defeat of a clearly identified candidate, including supporting or opposing the candidates of a political party.
That is not made in concert or cooperation with or at the request or suggestion of such candidate, his or her agents, the candidate’s authorized political committee or a political party committee or its agents.

(W. Va. Code § 3-8-1a)

What Needs to be Reported

Any person who makes independent expenditures in an aggregate amount or value in excess of $1,000 during a calendar year must file a disclosure statement with the secretary of state. The statement must include the following information:

The name of the person making the expenditure.
The name of any person sharing or exercising direction or control over the activities of the person making the expenditure.
The name of the custodian of the books and accounts of the person making the expenditure.
If the person making the expenditure is an entity, the principal place of business of the partnership, corporation, committee, association, organization or group which made the expenditure.
The amount of each independent expenditure during the period covered by the statement and the name of the person to whom the expenditure was made.
The elections to which the independent expenditure pertain, the names, if known, of the candidates referred to or to be referred to therein, whether the expenditure is intended to support or oppose the identified candidates, and the amount of the total expenditure reported spent to support or oppose each of the identified candidates.
The name and address of any person who contributed a total of more than $250 between the first day of the preceding calendar year, and the disclosure date, and whose contributions were made for the purpose of furthering the expenditure.
The month, day and year that the contributions of any single contributor exceeded $250.
The name and address the political action committee registered with the secretary of state, county clerk or municipal clerk.
The name and address of the individual, his or her occupation, the name and address of the individual’s current employer, if any, or, if the individual is self-employed, the name and address of the individual’s business, if any.
A description of the contribution, if other than money.
The amount of contribution.
A certification that such independent expenditure was not made in cooperation, consultation or concert, with, or at the request or suggestion of, any candidate or any authorized committee or agent of such candidate.
Any person who makes a contribution for the purpose of funding an independent expenditure, at the time the contribution is made, provide his or her name, address, occupation, his or her current employer, if any, or, if the individual is self-employed, the name of his or her business, if any, to the recipient of the contribution.

(W. Va. Code § 3-8-2)

Definition of Independent Expenditure

Independent expenditure means an expenditure for express advocacy by a person, if the expenditure is not made in coordination with a candidate, candidate committee, candidate’s agent, legislative campaign committee or political party.

(Wis. Stat. § 11.0101)

What Needs to be Reported

Any independent expenditure committee making total disbursements exceeding $2,500 per calendar year, must report all contributions, disbursements and obligations received, made and incurred by the committee. The independent expenditure committee must include in each report the following information:

An itemized statement giving the date, full name and street address of each person who has made a contribution to the independent expenditure committee, together with the amount of the contribution.
An itemized statement giving the date, full name and street address of each committee to which the independent expenditure committee has made a contribution, together with the amount of the contribution.
The occupation, if any, of each individual contributor whose cumulative contributions to the independent expenditure committee for the calendar year are in excess of $200.
An itemized statement of each contribution made anonymously to the independent expenditure committee. If the contribution exceeds $10, the independent expenditure committee must specify whether the committee donated the contribution to the common school fund or to a charitable organization and must include the full name and mailing address of the doner.
A statement of totals during the reporting period of contributions received and contributions donated.
An itemized statement of each loan of money made to the independent expenditure committee in an aggregate amount or value in excess of $20, together with all of the following:
The full name and mailing address of the lender.
A statement of whether the lender is a commercial lending institution.
The date and amount of the loan.
The full name and mailing address of each guarantor, if any.
The original amount guaranteed by each guarantor.
The balance of the amount guaranteed by each guarantor at the end of the reporting period.
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 incurred as of the end of the reporting period.

Independent expenditure committees that spend more than $2,500 on express advocacy in the 60 days before a primary or election must also file a special report documenting their expenditures within 72 hours of making the disbursement. The report must provide all of the following information:

The dates on which the committee made the disbursements.
The name and address of the persons who received the disbursements.
The purpose for making the disbursements.
The amount spent for each act of express advocacy.
The name of any candidate identified in the express advocacy, the office that the candidate seeks and whether the express advocacy supports or opposes that candidate.
An affirmation that the person did not coordinate with any candidate or agent or candidate committee who is supported or opposed by the express advocacy.
The name and mailing and street address of the independent expenditure committee’s designated agent in this state.

Any person and political committee spending $2,500 or more in the aggregate on independent expenditures must file a report. The report must include the following information:

The dates on which the person made the disbursements.
The name and address of the persons who received the disbursements.
The purpose for making the disbursements.
The amount spent for each act of express advocacy.
The name of any candidate identified in the express advocacy, the office that the candidate seeks and whether the express advocacy supports or opposes that candidate.
An affirmation that the person did not coordinate with any candidate or agent or candidate committee who is supported or opposed by the express advocacy.
The name and mailing and street address of the person’s designated agent in this state.

(Wis. Stat. Ann. §§ 11.1001, 11.0505, Wis. Stat. § 11.0604, Wis. Stat. § 11.1203, Wis. Stat. § 11.0605)

Definition of Independent Expenditure

Independent expenditure means an expenditure that is made without consultation or coordination with a candidate, candidate’s campaign committee or the agent of a candidate or candidate’s campaign committee and which expressly advocates the:

Nomination, election or defeat of a candidate; or
Adoption or defeat of a ballot proposition.

(Wyo. Stat. § 22-25-101)

What Needs to be Reported

An organization that expends in excess of $500 in any primary, general or special election to cause an independent expenditure to be made must file an itemized statement of contributions and expenditure with the secretary of state. The statement must include the following information:

Identify the organization causing the independent expenditure to be made and the individual acting on behalf of the organization causing the expenditure to be made, if applicable.
Identify which candidate is being supported or opposed by the independent expenditure.
All contribution should be reported, but all contribution of $100 or more must be itemized.
The name and address of contributor.
The date and amount of contribution.
All expenditures should be reported, but all expenditures of $500 or more must be itemized.
The name and address of payee.
The date and amount of expenditure.
The purpose of expenditure.
Only list those expenditures and contributions which relate to an independent expenditure.

(Wyo. Stat. § 22-25-106)

Definition of Independent Expenditure

Independent expenditures or uncoordinated expenditures mean:

Expenditure made in such a manner that it may not be reasonably construed in any way other than for election-related purposes.
Expenditure which is not or was not made in concert with, or at the request or suggestion of, a political party, aspirant, candidate or campaign committee, authorized agent, representative or committee.

(16 L.P.R.A. § 621)

What Needs to be Reported

Any person or committee making independent expenditures must file a report with the Office of the Secretary of the Election Comptroller. The independent expenditure reports must include the following information:

The name, address and telephone number of the person who made or will make the expenditure, as well as the name, address and telephone number of any person who shares or dwells at the address of the person who made or will make the expenditure, and of related organizations, and also the name, address and telephone number of the guardian or guardians of the accounting records and books of the person who made or shall make the expenditure.
The address of the main place of business of the person who made or shall make the expenditure, if other than a natural person.
The amount and date of each expenditure in excess of $200.
The election, referendum, plebiscite or consultation to which the expenditure corresponds and, if applicable, the names of the candidates identified or to be identified, as well as the office for which he/she is running.
The names and addresses of all the donors and contributors who contributed an amount that totals or exceeds $1,000 in the aggregate.

(16 L.P.R.A. § 627b)

No information was found on independent expenditures in the Guam Code.

Not available

Definition of Independent Expenditure

Independent expenditure means an expenditure by a person expressly advocating the election or defeat of a candidate which is made without cooperation or consultation with such candidate or any other candidate or any authorized committee or agent of any candidate.

(18 V.I.C. § 902)

What Needs to be Reported

Political committees that receive contributions or makes independent expenditures in excess of $500 or more during an election cycle for the election or defeat of a candidate must file a report with the Office of Supervisor of Elections. Any independent expenditure would be filed along with regular expenditure reporting. The report must include the following information:

The amount and terms of each loan of over $100 made to the committee and/or candidate during the reporting period and identification of any lender, endorser and guarantor thereof.
The total 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.

Every person, independent of an organized committee, who makes or receives contributions or makes expenditures in an aggregate amount of over $500 during a calendar year, for the express purpose of advocating the election or defeat of a candidate, shall file reports with the Office of the Supervisor of Elections during the reporting periods as required of political committees. The reports should contain:

The amount of cash on hand at the beginning of the reporting period.
The amount and terms of each loan of over $100 made to the committee and/or candidate during the reporting period and identification of any lender, endorser and guarantor thereof.
The total 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.
A statement, under penalty of perjury, as to whether the person's dependent expenditure is made in cooperation, consultation, or concert with or at the request or suggestion of, any candidate with or any authorized agent or committee of such candidate.

(18 V.I.C. § 905, 18 V.I.C. § 906)

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Summary Independent Expenditure Disclosure Requirements

Introduction

Alabama

Alaska

Definition of Independent Expenditure

What Needs to be Reported

Arizona

Definition of Independent Expenditure

What Needs to be Reported

Arkansas

Definition of Independent Expenditure

What Needs to be Reported

California

Definition of Independent Expenditure

What Needs to be Reported

Colorado

Definition of Independent Expenditure

What Needs to be Reported

Connecticut

Definition of Independent Expenditure

What Needs to be Reported

Delaware

Definition of Independent Expenditure

What Needs to be Reported

District of Columbia

Definition of Independent Expenditure

What Needs to be Reported

Florida

Definition of Independent Expenditure

What Needs to be Reported

Georgia

Definition of Independent Expenditure

What Needs to be Reported

Hawaii

Definition of Independent Expenditure

What Needs to be Reported

Idaho

Definition of Independent Expenditure

What Needs to be Reported

Individuals

Nonbusiness entity

Illinois

Definition of Independent Expenditure

What Needs to be Reported

Indiana

Iowa

Definition of Independent Expenditure

What Needs to be Reported

Kansas

Definition of Independent Expenditure

What Needs to be Reported

Kentucky

Definition of Independent Expenditure

What Needs to be Reported

Louisiana

Definition of Independent Expenditure

What Needs to be Reported

Maine

Definition of Independent Expenditure

What Needs to be Reported

Maryland

Definition of Independent Expenditure:

What Needs to be Reported

Massachusetts

Definition of Independent Expenditure

What Needs to be Reported

Michigan

Definition of Independent Expenditure

What Needs to be Reported

Minnesota

Definition of Independent Expenditure

What Needs to be Reported

Mississippi

Definition of Independent Expenditure

What Needs to be Reported

Missouri

Montana

Definition of Independent Expenditure

What Needs to be Reported

Nebraska