§11-335  Noncandidate committee reports.  (a)  The authorized person in the case of a party, or treasurer in the case of a noncandidate committee that is not a party, shall file preliminary, final, and supplemental reports that disclose the following information:

     (1)  The noncandidate committee's name and address;

     (2)  The cash on hand at the beginning of the reporting period and election period;

     (3)  The reporting period and election period aggregate totals for each of the following categories:

          (A)  Contributions received;

          (B)  Contributions made;

         (C)  Expenditures; and

         (D)  Other receipts;

     (4)  The cash on hand at the end of the reporting period; and

     (5)  The surplus or deficit at the end of the reporting period.

     (b)  Schedules filed with the reports shall include the following additional information:

     (1)  The amount and date of deposit of each contribution received and the name, address, occupation, and employer of each contributor making a contribution aggregating more than $100 during an election period, which was not previously reported; provided that if all the information is not on file, the contribution shall be returned to the contributor within thirty days of deposit;

     (2)  The amount and date of each contribution made and the name and address of the candidate, candidate committee, or noncandidate committee to which the contribution was made;

     (3)  All expenditures, including the name and address of each payee and the amount, date, and purpose of each expenditure; provided that:

         (A)  Expenditures for advertisements or electioneering communications shall include the names of the candidates supported, opposed, or clearly identified;

         (B)  Expenditures for consultants, advertising agencies and similar firms, credit card payments, salaries, and candidate reimbursements shall be itemized to permit a reasonable person to determine the ultimate intended recipient of the expenditure and its purpose;

         (C)  Independent expenditures shall include the name of any candidate supported, opposed, or clearly identified; and

         [(D)] The purpose of an independent expenditure shall include the name of the candidate who is supported or opposed by the expenditure, and whether the expenditure supports or opposes the candidate;

     (4)  For noncandidate committees making only independent expenditures, certification that no expenditures have been coordinated with a candidate, candidate committee, or any agent of a candidate or candidate committee;

     (5)  The amount, date of deposit, and description of other receipts and the name and address of the source of each of the other receipts;

     (6)  A description of each durable asset, the date of acquisition, value at the time of acquisition, and the name and address of the vendor or contributor of the asset; and

     (7)  The date of disposition of a durable asset, value at the time of disposition, method of disposition, and name and address of the person receiving the asset.

     (c)  No loan may be made or received by a noncandidate committee.

     (d)  The authorized person in the case of a party, or treasurer in the case of a noncandidate committee that is not a party, shall file a late contribution report as provided in section 11-338 if the committee receives late contributions from any person aggregating more than $500 or makes late contributions aggregating more than $500.

     (e)  For purposes of this section, "electioneering communication" means the same as defined in section 11-341. [L 2010, c 211, pt of §2; am L 2013, c 111, §1 and c 112, §5]