Contributions made by a for-profit or a nonprofit corporation including a parent, subsidiary, branch, division, department or local unit of a corporation, and contributions made by a political committee or political action committee whose contribution or expenditure activities are financed, maintained or controlled by a corporation are considered to be made by that corporation, political committee or political action committee.

1. 1. Single entities Two or more entities are treated as a single entity if the entities:

   1. A. Share the majority of members of their boards of directors;

      [PL 2023, c. 244, §9 (REEN).]

   2. B. Share 2 or more officers;

      [PL 2023, c. 244, §9 (REEN).]

   3. C. Are owned or controlled by the same majority shareholder or shareholders;

      [PL 2023, c. 244, §9 (REEN).]

   4. C-1. Are limited liability companies that are owned or controlled by the same majority member or members; or

      [PL 2023, c. 244, §9 (REEN).]

   5. D. Are in a parent-subsidiary relationship.

      [PL 2023, c. 244, §9 (REEN).]

   [PL 2023, c. 244, §9 (REEN).]

2. 2. Sole proprietorships A sole proprietorship and its owner are treated as a single entity.

   [PL 2023, c. 244, §9 (REEN).]

PL 1991, c. 839, §12 (NEW). PL 2007, c. 443, Pt. A, §15 (AMD). PL 2013, c. 334, §§5, 6 (AMD). PL 2021, c. 274, §8 (RP). PL 2021, c. 274, §13 (AFF). PL 2023, c. 244, §9 (REEN).