‘‘(D) the name, address, and position of
the president, chief executive officer, or similar
authority of the organization.
‘‘(b) REPORT OF RECEIPTS AND DISBURSEMENTS.—
‘‘(1) IN
GENERAL.—For purposes of section
527(e)(1)(A)(ii) of the Internal Revenue Code of
1986, a political organization described in section
527(e)(1) of such Code is in compliance with this
subsection if it files with the Commission reports of
its receipts and disbursements (containing the infor-
mation described in paragraph (2)) at the same time
and in the same manner as a political committee
which files reports under section 304(a)(4).
‘‘(2) CONTENTS
OF
REPORTS.—Each report
filed by a political organization under paragraph (1)
shall include the following information:
‘‘(A) The amount of cash on hand at the
beginning of the reporting period.
‘‘(B) For the reporting period and the cal-
endar year, the total amount of all receipts, and
the total amount of all receipts in the following
categories:
‘‘(i) Receipts from persons other than
political committees.
‘‘(ii) Receipts from political party
committees.
‘‘(iii) Receipts from other political
committees.
‘‘(iv) All loans (other than loans made
by or guaranteed by a candidate).
‘‘(v) Dividends, interest, and other
forms of receipts.
‘‘(C) The identification of each—
‘‘(i) person (other than a political
committee) who makes a disbursement to
the organization during the reporting pe-
riod, whose disbursements have an aggre-
gate amount or value in excess of $200
within the calendar year, or in any lesser
amount if the organization should so elect,
together with the date and amount of any
such disbursement;
‘‘(ii) political committee which makes
a disbursement to the organization during
the reporting period, together with the
date and amount of any such disburse-
ment;
‘‘(iii) person who makes a loan to the
organization during the reporting period,
together with the identification of any en-
dorser or guarantor of such loan, and the
date and amount or value of such loan;
‘‘(iv) person who provides a rebate, re-
fund, or other offset to operating expendi-
tures to the organization in an aggregate
amount or value in excess of $200 within
the calendar year, together with the date
and amount of such receipt; and
‘‘(v) person who provides any divi-
dend, interest, or other receipt to the orga-
nization in an aggregate value or amount
in excess of $200 within the calendar year,
together with the date and amount of any
such receipt.
‘‘(D) For the reporting period and the cal-
endar year, the total amount of all disburse-
ments, and all disbursements in the following
categories:
‘‘(i) Disbursements to persons other
than political committees.
‘‘(ii) Disbursements to political party
committees.
‘‘(iii) Disbursements to other political
committees.
‘‘(iv) The repayment of all loans
(other than loans made by or guaranteed
by a candidate).
‘‘(v) Any other disbursements.
‘‘(E) The name and address of each—
‘‘(i) person to whom a disbursement
in an aggregate amount or value in excess
of $200 within the calendar year is made
by the organization to meet a candidate or
organization operating expense, together
with the date, amount, and purpose of
such operating expenditure;
‘‘(ii) person who receives a loan repay-
ment from the organization during the re-
porting period, together with the date and
amount of such loan repayment; and
‘‘(iii) person who receives a refund or
other offset to receipts from the organiza-
tion where such receipt was reported under
subparagraph (C)(i), together with the
date and amount of such disbursement.’’.
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