44.11.410 LIMITED LIABILITY COMPANY AND PARTNERSHIP CONTRIBUTIONS TO CANDIDATES - LIMITATIONS AND REPORTING

1. (1) For the purposes of this rule, “candidate” and “contribution” have the meaning as defined in 13-1-101, MCA.
2. (2) Any contribution received by a candidate from a limited liability company or partnership shall be reported using the name of the individual member or partner making the contribution. A contribution made by more than one member or partner shall be reported as a contribution from each individual member or partner in proportion to that member’s or partner’s percentage of ownership or other percentage agreed upon by the members. It is not necessary to report the name of the limited liability company or partnership.
3. (3) An individual making a contribution through a limited liability company or partnership is subject to the individual contribution limits established in 13-37-216(1), MCA, and ARM 44.11.227. Contributions made through a limited liability company or partnership are aggregated with all other contributions made by that individual in determining compliance with contribution limits.

4. (4) Upon receiving a contribution from a limited liability company or partnership, the candidate’s campaign shall obtain a written tax classification and allocation attestation which states:

   1. (a) the tax classification of the limited liability company or partnership;
   2. (b) the name of each individual partner or member responsible for making the contribution and the amount of the contribution attributable to each individual partner or member.
   3. (c) each individual responsible for making the contribution has agreed to the contribution and is aware of the applicable contribution limits.
5. (5) COPP shall provide standardized forms for the tax classification and allocation attestation. A campaign may use forms provided by COPP or substantially similar forms which include all information required under (4). All attestations must be included in the campaign treasurer’s recordkeeping obligations pursuant to 13-37-207 and 13-37-208, MCA.

Authorizing statute(s): 13-37-114, MCA

Implementing statute(s): 13-37-221, MCA

History: NEW, 2026 MAR, Notice No. 2025-519, Eff. 1/24/26.