10 ILCS 5/9-8.6
2021 Illinois Compiled Statutes|Chapter 10 - ELECTIONS|10 ILCS 5/ - Election Code.|Article 9 - Disclosure and Regulation of Campaign Contributions and Expenditures

Sec. 9-8.6. Independent expenditures.(a) An independent expenditure is not considered  a contribution to a political committee. An expenditure  made by a natural person  or political committee for an electioneering communication 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 candidate political   committee, or the agent or agents of the public official, candidate, or political committee or campaign  shall not be considered an independent expenditure but rather shall be considered a contribution to the  public official's or candidate's candidate political committee.A natural person who makes an independent expenditure supporting or opposing a public official or candidate that, alone or  in combination with any other independent expenditure made by that natural person supporting or opposing that public official or candidate during any 12-month  period,  equals an aggregate value of at least $3,000 must file a written disclosure with the State Board of Elections within 2 business days after making any expenditure that results in the natural person meeting or exceeding the $3,000 threshold.  A natural person who  has made a written disclosure with the State Board of Elections shall have a continuing  obligation to report further expenditures in relation to the same election, in $1,000  increments, to the State Board until the conclusion of that election. A natural person who makes an independent expenditure supporting or opposing a public official or candidate that, alone or  in combination with any other independent expenditure made by that natural person supporting or opposing that public official or candidate during the election cycle,  equals an aggregate value of more than (i) $250,000 for statewide office or (ii) $100,000 for all other elective offices must file a written disclosure with the State Board of Elections within 2 business days after making any expenditure that results in the natural person exceeding the applicable threshold. Each disclosure must identify the natural person, the public official or candidate supported or opposed, the date, amount, and nature of each independent expenditure, and the natural person's occupation and employer.(b) Any  entity other than a natural person  that makes expenditures of any kind  in an aggregate amount exceeding $3,000 during any 12-month period supporting or opposing a public official or candidate must organize as a political committee in accordance with this Article.(c) Every political committee that makes independent expenditures must report all such independent expenditures as required under Section 9-10 of this Article.(d) In the event that a political committee organized as an independent  expenditure committee makes a contribution to any other political committee  other than another independent expenditure committee or a ballot initiative  committee, the State Board shall assess a fine equal to the amount of any contribution  received in the preceding 2 years by the independent expenditure committee  that exceeded the limits for a political action committee set forth in subsection (d) of Section 9-8.5.   (Source: P.A. 96-832, eff. 7-1-10; 97-766, eff. 7-6-12.)