Illinois Administrative Code › Title 26 - ELECTIONS › Part 100 - CAMPAIGN FINANCING › Section 100.70 - Reports of Contributions and Expenditures

Current through Register Vol. 48, No. 28, July 12, 2024
a) Reference: This Section interprets or
			 applies Code Sections 9-6, 9-10 and 9-11.
b) All contributions, as that term is defined
			 in Code Section 9-1.4, of $1,000 or more, including loans and in-kind
			 contributions, must be reported to the State Board of Elections on a Schedule
			 A-1 within 5 business days after receipt, except that, if the contribution is
			 received within 30 days prior to an election, the contribution must be reported
			 on a Schedule A-1 within 2 business days after receipt. The requirement to file
			 a Schedule A-1 Report within 2 business days shall only apply to committees
			 organized to support or oppose candidates, public officials or a public
			 question that is on the ballot at that election, committees that spend an
			 aggregate amount in excess of $500 on a public official or officials, candidate
			 or candidates, or a question or questions of public policy that is on the
			 ballot at that election, or committees organized to support or oppose a
			 candidates who has filed a declaration of intent to be a write-in candidate at
			 that election. The requirement to file a Schedule A-1 shall not apply to a
			 committee that receives and returns the contribution in question prior to the
			 filing deadline of the quarterly report in which the contribution is required
			 to be disclosed. The receipt of the contribution and the expenditure showing
			 its return to the contributor must be included on the committee's quarterly
			 report.
c) An expenditure to a
			 payee who is in whole or in part only a conduit for payment to another, such as
			 a political consultant, credit card issuer or Paypal, must include by way of
			 detail or separate entry the amount of funds passing to each vendor, business
			 entity or person receiving funds from the payment, together with the reason for
			 each disbursement and the beneficiary of the disbursement. This provision shall
			 not apply to a political consulting firm or political consultant, campaign
			 worker, volunteer or political operative, etc., if the amount paid to that
			 entity is less than $3,000 in aggregate during the quarterly reporting period.
			 Nothing in this Section shall be construed to impose a reporting obligation on
			 any person not otherwise required to report under Article 9 of the Election
			 Code or to require the itemization of expenditures not otherwise required to be
			 itemized under Article 9.
d)
			 Quarterly and A-1 Reports
1) Every active
			 political committee must file quarterly reports, as required by Code Section
			 9-10(b).
2) Every active political
			 committee must file Schedule A-1 reports, as required by Code Section 9-10(c)
			 when a contribution of $1,000 or more from a single source is received, unless
			 the contribution is received and returned prior to the filing deadline of the
			 quarterly report in which the contribution is required to be disclosed.
A) The reports must be filed within 2
			 business days after receipt if the contribution is received within 30 days
			 prior to an election and:
i) The political
			 committee is, by the terms of its Form D-1 Statement of Organization, organized
			 to support or oppose a candidate or a public question on the ballot at the next
			 election; or
ii) The political
			 committee makes expenditures in excess of $500, including expenditures for
			 in-kind contributions and electioneering communications, or for independent
			 expenditures, made on behalf of or in opposition to any candidate or public
			 question on the ballot at the next election and those expenditures are made
			 within the same election cycle as the election in question.
B) All other A-1 reports must be
			 filed within 5 business days after receipt.
C) A political committee that meets the
			 definition of a political committee in Code Section 9-1.8 but that has not yet
			 filed a Statement of Organization is subject to the reporting requirements in
			 Code Section 9-10(c) for contributions of $1,000 or more. In these cases, while
			 it is recommended the committee first file a Statement of Organization, the
			 Board will allow the committee to submit Schedule A-1 filings prior to the
			 filing of a Statement of Organization.