1. A. For cumulative donations received of $6,000 or more during a reporting period, the independent expenditure report filed by the person making independent expenditures shall include:

   1. (1) The date the donation was received;
   2. (2) If an in-kind donation, the amount of money or fair market value of the in-kind donation;
   3. (3) The name of the person that made the donation;

   4. (4) The address of the donor, provided that:

      1. (a) If the donor is an individual, the address provided shall be where the individual resides or receives residential mail; or
      2. (b) If the donor is a person except as provided in §A(4)(a) of this regulation, the address provided shall be where the person is registered or does business;
   5. (5) Whether the donation was by cash, check, credit card, electronic transfer, or in-kind;
   6. (6) The aggregate amount or value of donations received to date from the donor for the election cycle in which the independent expenditure report is filed; and
   7. (7) If an in-kind donation, a description of the in-kind donation.

2. B. Expenditures Made. For independent expenditures made to create or distribute campaign material that is a public communication, the independent expenditure report filed by the person making independent expenditures shall include:

   1. (1) The date the independent expenditure was made;
   2. (2) The transactional method used, whether cash, check, credit card, electronic transfer or in-kind;
   3. (3) The name and address of the payee or the ultimate recipient of the funds;
   4. (4) The name of the candidate or ballot issue identified in the public communication or to which the independent expenditure relates;
   5. (5) Whether the public communication supported or opposed the clearly identified candidate or ballot issue prominently featured in the campaign material or independent expenditure.
   6. (6) If the independent expenditure was to reimburse a person, the name and address of the person who received the reimbursement;
   7. (7) The amount of the independent expenditure; and
   8. (8) A description of the services or materials purchased by the independent expenditure.

3. C. Outstanding Obligations. For outstanding obligations, the independent expenditure report filed by the person making independent expenditures shall include:

   1. (1) The name and address of the person to whom an outstanding obligation is owed;
   2. (2) The date the outstanding obligation was incurred;
   3. (3) The balance due on the outstanding obligation at the end of the reporting period;
   4. (4) For an outstanding obligation other than a loan, a brief description of the services or material provided that created the outstanding obligation; and
   5. (5) If the outstanding obligation is a loan, all the information required by Election Law Article, §13-230, Annotated Code of Maryland.

Authority: Election Law Article, §§2-102(b)(4) and 13-306, and Title 13, Subtitle 4 Part 1, Annotated Code of Maryland

Effective date: January 9, 2012 (38:27 Md. R. 1765)

Regulation .02 amended effective June 25, 2012 (39:12 Md. R. 746); February 29, 2016 (43:4 Md. R. 336)

Regulation .02B amended effective February 12, 2018 (45:3 Md. R. 159)

Regulation .02E adopted effective February 12, 2018 (45:3 Md. R. 159)

Regulation .03A, B amended effective February 29, 2016 (43:4 Md. R. 336)

Regulation .06 adopted effective March 27, 2017 (44:6 Md. R. 328)

Regulation .07 adopted effective March 27, 2017 (44:6 Md. R. 328)

Regulation .08 adopted effective February 12, 2018 (45:3 Md. R. 159)