Ohio Administrative Code › Title 111:2 - Campaign Finance › Chapter 111:2-3 - Political Action Committees › Section 111:2-3-05 - Reporting of establishment, administrative and solicitation costs by Ohio corporate/labor PACs and FSL corporate PACs

Current through all regulations passed and filed through July 1, 2024
(A) A
			 corporation or labor organization may directly pay the establishment,
			 administrative, and solicitation expenses of its
			 Ohio PAC or it may transfer funds to an administrative account of the PAC, or
			 both. Funds in the administrative account may not be commingled with funds in
			 the PAC. An Ohio corporate/labor PAC may also pay its expenses directly from
			 the PAC. However, in such event, the PAC may not be reimbursed by the
			 corporation or labor organization.
(B) The establishment, administrative, and solicitation expenses required to be reported by
			 a corporation or labor organization to its Ohio PAC and FSL PAC, pursuant to
			 division (C) of section
			 3517.082
			 of the Revised Code, include those which have been paid by a labor organization
			 or affiliated organizations, or by a corporation, its wholly owned
			 subsidiaries,
								 its parent organization or from the
			 administrative account of the PAC or FSL PAC. In the case of an Ohio
			 corporate/labor PAC, all reportable expenses paid during the reporting period
			 of each report filed pursuant to division (A) of section
			 3517.10
			 of the Revised Code shall be reported to the PAC.
			 An Ohio corporate/labor PAC must report such expenses at the time it files a
			 campaign finance report.
(C) For
			 purposes of divisions (C)(2) and (C)(3) of section
			 3517.082
			 of the Revised Code, a corporation or labor organization may use any reasonably
			 accurate method of determining whether an employee's time or the use of
			 equipment relate to establishing, administering,
			 and soliciting contributions to its Ohio PAC or FSL PAC exceeds fifty per
			 cent.
(D) As used in division
			 (C)(3) of section
			 3517.082
			 of the Revised Code, the term equipment includes, but is not limited to computers, computer
			 software,  photocopies and
			 photocopiers,  desks,
			 files, telephones, postage meters, motor vehicles, and any other equipment
			 necessary to meet the requirements of section
			 3517.106
			 of the Revised Code. The cost of  office supplies, including but not
			 limited to pens and pencils, or
								
			 electricity, and internet services to operate
			 equipment are not reportable. As used in division (C)(4) of section
			 3517.082
			 of the Revised Code, professional fees include, but are not limited to, fees
			 paid for the following services: legal, accounting, fund-raising, printing, graphic,
			 mail,
			 computer,
			 catering, and golf greens fees. Professional fees
			 do not include salaries or wages paid to the corporation's or labor
			 organization's employees.
(E)
			 Equipment costs, employee wages and salaries, professional fees,
			 and solicitation expenses required to be reported by a corporation or labor
			 organization to its FSL PAC or Ohio corporate/labor PAC shall be reported as
			 follows: those which are attributable exclusively to Ohio state and local
			 elections are reported in full; those which can not be attributed exclusively
			 to Ohio state or local elections may be reported in full or may be prorated
			 based on the proportion that expenditures of the PAC or disbursements of the
			 FSL PAC in connection with Ohio state and local elections bear to total
			 expenditures or disbursements in connection with all elections during the same
			 period, as described in paragraph (A) of this rule. An activity which related
			 to the PAC or FSL PAC as a whole, such as soliciting contributions, is
			 attributable to all elections influenced during the reporting period. For
			 purposes of determining if the fifty per cent threshold set forth in divisions
			 (C)(2) and (C)(3) of section
			 3517.082
			 of the Revised Code is exceeded, all of an employee's time and all of an
			 equipment's use related to the PAC or FSL PAC shall be taken into
			 consideration. Proration may be used to determine only the amount of a cost to
			 be reported.