D.C. Mun. Regs. tit. 3, § 3008
3008.1 Candidates, political committees, citizen-service programs and Statehood funds and their treasurers shall make best efforts to obtain, report and maintain information required under Chapter 34 of this title.3008.2 With the exception of ANCs, all contributions, expenditures, debts, contracts, and agreements shall be reported on separate schedules in the R&E Report, in the following manner:- (a) On a form, prescribed by the Director; or
- (b) In the format consistent with the form filed under §3008.2(a).3008.3 The R&E Report may be filed by computer diskette furnished by the Director, as an alternative method of electronic filing; Provided, that the original R&E Report, verified by the treasurer, is also filed.3008.4 Each contribution, rebate, refund, or any other receipt of \$15 or more shall be reported.3008.5 All receipts for contributions including in-kind contributions, ticket purchases, dividend, interest, offsets to operating expenditures, including rebates and refunds, transfers, and in the case of citizen-services programs, personal property, shall be itemized and reported on the appropriate sub-schedule of Schedule A in accordance with the Instructions for preparing the R&E Report.3008.6 All receipts for loans made or guaranteed by the candidate or the committee, or owed by the candidate or the committee, shall be itemized and reported on the appropriate sub-schedule of Schedule E.3008.7 Partnership contributions, under § 3011.15, shall be itemized and reported on Schedule A, in accordance with the instructions for preparing the R&E Report, in the following manner:- (a) In the name of the partnership; and
- (b) In the name of each contributing partner.3008.8 All expenditures for personal services, media, transfers, other items or services, in-kind contributions, refunds of contributions, independent expenditures, offsets to receipts, and in the case of citizen-services programs, personal property, shall be itemized and reported on the appropriate sub-schedule of Schedule B in accordance with the Instructions for preparing the R&E Report.3008.9 Each in-kind contribution, under §§ 3008.5 and 3008.8, shall be assessed at the current local fair market value at the time of the contribution, and shall be reported on the appropriate sub-schedule of Schedules A and B.3008.10 All net proceeds for any sales and collections shall be itemized and reported on Schedule C in accordance with the instructions for preparing the R&E Report.3008.11 All debts and obligations, excluding loans, except in the case of citizen- services programs, shall be itemized and reported on Schedule D in accordance with the instructions for preparing the R&E Report.3008.12 All loans, except in the case of citizen-services programs, shall be itemized and reported on Schedule E in accordance with the instructions for preparing the R&E Report.3008.13 The R&E Report shall be complete, as of five (5) days prior to the date of any filing, under § 3017; Provided, that any contribution of two hundred dollars (\$200) or more received after any closing date, under § 3017, for the last R&E Report required to be filed prior to an
election, shall be reported within 24 hours after its receipt.
3008.14 Financial transactions undertaken by credit card shall be reported on the R&E Report in accordance with the instructions for preparing the R&E Report in the following manner:- (a) Contributions shall be reported for the date upon which the authorized transaction is received;
- (b) The full amount authorized by the contributor as a contribution shall be reported by the candidate or committee;
- (c) Any service charge(s) deducted by the credit card issuer shall be reported as expenditures made by the candidate or committee as of the date when notified of the deductions; and
- (d) Any discount from the normal service charge authorized by the credit card issuer shall constitute an in-kind contribution, under § 3008.5, from the issuer and shall be reported as an in-kind contribution.3008.15 Every person, other than a political committee, who makes independent expenditures aggregating in excess of fifty dollars (\$50) during a calendar year, shall file an Independent Expenditure Report with the Director, at the times specified in § 3017, for any period during which the expenditure occurred.3008.16 The ANC Summary Financial Statement filed by an ANC candidate, under § 3002.5, shall include the following:- (a) Total campaign receipts and expenditures relative to an election, including funds received and expended by the candidate;
- (b) Certification that the candidate did not receive contributions from any person, other than the candidate, in excess of twenty-five dollars (\$25);
- (c) Certification that the candidate did not receive any contributions from any person or make any expenditures, including from or by the candidate, to support the candidate's election to office; and
- (d) The disposal of surplus contributions, if any.
SOURCE: Final Rulemaking published at 45 D.C. Reg. 3161, 3168-69 (May 22, 1998); and further amended by Final Rulemaking published at 47 D.C. Reg. 2171, 2175-77 (March 24, 2000) and further amended by 53 D.C. Reg. 3226 (April 21, 2006).