Code of Massachusetts Regulations › 970 CMR - OFFICE OF CAMPAIGN AND POLITICAL FINANCE › Title 970 CMR 1.00 - Campaign finance activity › Section 1.17 - Additional Reports Required from Candidates and Committees That File with OCPF

Current through Register 1525, July 5, 2024
In addition to the reports otherwise required to be filed by
				M.G.L. c. 55 and 970 CMR, candidates and committees that file reports with the
				Director pursuant to M.G.L. c. 55, § 19 (collectively, "depository
				committees") must also e-file the following additional reports, subject to the
				requirements of
				970 CMR 1.11
				and
				2.14.
				In addition, ballot question committees that file reports with the Director are
				not required to file the reports described in 970 CMR 1.17(1) - (4), but may be
				required to file the reports described in 970 CMR 1.17(5) and 970 CMR
				1.17(6)(a).
(1)
External
			 Activity Reports
. External Activity Reports must be e-filed by
			 depository committees to disclose contributions received or expenditures made,
			 including out-of-pocket expenditures, outside of the depository committee's
			 depository account. Such reports also disclose in-kind contributions received
			 and liabilities incurred, after the committee begins filing with OCPF, to the
			 extent such activity is not disclosed in accordance with the requirements of
			 M.G.L. c. 55, § 19, or in a transition-in report as defined in 970 CMR
			 1.17(2). Nothing in 970 CMR 1.17(1) shall be construed, however, as authorizing
			 expenditures outside the depository account by depository committees, which are
			 not allowed by M.G.L. c. 55, § 19.
(2)
Transition-In
			 Reports
. Transition-In Reports must be e-filed by depository
			 committees to disclose contributions received or expenditures made outside of
			 the depository account, as well as in-kind contributions received and
			 liabilities incurred, prior to the committee's first filing with OCPF but after
			 the closing date of the most-recently filed local report. The report is
			 authorized by OCPF but completed and e-filed by the committee. It itemizes
			 contributions received, including in-kind contributions, expenditures made, and
			 liabilities incurred. The report covers the period from the date after the
			 ending date of the last report filed with the local election official through
			 the date the Change of Purpose form is submitted. The requirement for filing a
			 Transition-In Report is in addition to the requirements for committees
			 transferring from local filing to OCPF filing, as described in
			 970
			 CMR 1.12.
(3)
Transition-Out
			 Reports
. Transition-Out Reports must be e-filed by depository
			 committees that transition to filing with a local election official after
			 filing with OCPF. The report is authorized and created by OCPF staff on behalf
			 of the committee. It discloses a summary of activity incurred while filing with
			 OCPF, as well as any funds raised or expended, and any liabilities incurred or
			 in-kind contributions received, after the closing date of the last report filed
			 with OCPF, but before the activity included in the first report filed with the
			 local election official. The requirement for filing a Transition-Out Report is
			 in addition to the requirements for committees transferring from OCPF to local
			 filing, as described in
			 970
			 CMR 1.13.
(4)
PAC and Party Committee
			 Itemization Reports
. Traditional PACs and state party committees
			 that file with OCPF and make expenditures to support or oppose more than one
			 candidate must e-file itemization reports, in accordance with
			 970 CMR
			 1.10(5)  to disclose the
			 value that may be attributable to each candidate supported or opposed by the
			 expenditure. Independent Expenditure PACs, and traditional PACs making
			 independent expenditures, must itemize such information in independent
			 expenditure reports as described in
			 970 CMR
			 2.17:
Independent
			 Expenditures
.
(5)
Payroll Itemization Reports
. Payroll Itemization
			 Reports (also referred to as Payroll Reports) must be e-filed by committees
			 that file with OCPF to identify all persons paid by the committee through a
			 bank withdrawal made to a payroll vendor, for services provided to the
			 committee. The itemization must include: the names of the persons providing
			 services, the date payments were made, the amount paid, and the purpose of the
			 expenditure.
(6)
Initial Reports
.
(a)
Ballot Question Committees
. The "initial report"
			 described in M.G.L. c. 55, § 18(a)(5) must be filed by a newly organizing
			 ballot question committee if the committee indicates, when filing its Statement
			 of Organization, that it has had financial activity (i.e., it has raised or
			 spent money, received in-kind contributions, or incurred liabilities) prior to
			 the organization of the committee. If the committee indicates, however, that it
			 has not had such activity prior to organizing, a separate initial report is not
			 required. The initial report, if required, must be filed electronically with
			 OCPF, or with the local election official if the committee is organized to
			 support or oppose a question submitted to voters in a city or town
			 election.
(b)
Depository Committees Filing with OCPF
. The Initial
			 Report referenced in M.G.L. c. 55, §§ 18(a)(2), 18(a)(3) and 18(c),
			 and the Transition-In Report referenced in 970 CMR 1.17(2) shall be filed as an
			 initial report if a newly organized depository committee has had financial
			 activity (
i.e.
, it has raised or spent money, received in-kind
			 contributions, or incurred liabilities) prior to organizing with OCPF. The
			 reporting period for such reports is January 1st of
			 the current year through the day before the opening of the new depository
			 account. If the committee indicates when organizing that it has not had such
			 activity prior to organizing, the report is not required. Committees
			 transferring from the local level must file the Transition-In Report.