Subd. 1. When and where filed by committees.

1. (a) A committee or a candidate who receives contributions or makes disbursements of more than $750 in a calendar year shall submit an initial report to the filing officer within 14 days after the candidate or committee receives or makes disbursements of more than $750 and shall continue to make the reports listed in paragraph (b) until a final report is filed.

2. (b) The committee or candidate must file a report by January 31 of each year following the year when the initial report was filed and in a year when the candidate's name or a ballot question appears on the ballot, the candidate or committee shall file a report:

   1. (1) ten days before the primary or special primary;
   2. (2) ten days before the general election or special election; and
   3. (3) 30 days after a general or special election.

Subd. 2. Information required.

The report to be filed by a candidate or committee must include:

1. (1) the name of the candidate or ballot question;
2. (2) the name and address of the person responsible for filing the report;
3. (3) the total amount of receipts and expenditures for the period from the last previous report to five days before the current report is due;
4. (4) the purpose for each expenditure; and
5. (5) the name of any individual or committee that during the year has made one or more contributions that in the aggregate are equal to or greater than $500.

Subd. 3. Municipal charter provisions and special laws saved.

The provisions of this section requiring the filing of reports are in addition to the provisions of any municipal charter requiring the filing of reports in connection with a municipal primary, general election, special primary, or special election, but they do not replace special laws providing filing requirements for a municipality.

Subd. 4. Congressional candidates.

Candidates for election to the United States House of Representatives or Senate and any political committees raising money and making disbursements exclusively on behalf of any one of those candidates may file copies of their financial disclosures required by federal law in lieu of the financial statement required by this section. A candidate or committee whose report is published on the Federal Election Commission Web site has complied with the filing requirements of this section.