N.Y. Election Law § 14-107 – Independent expenditure reporting

1. For purposes of this article:
1. (a) "Independent expenditure" means an expenditure made by a person conveyed to five hundred or more members of a general public audience in the form of (i) an audio or video communication via broadcast, cable or satellite, (ii) a written communication via advertisements, pamphlets, circulars, flyers, brochures, letterheads or (iii) other published statements which: (i) irrespective of when such communication is made, contains words such as "vote," "oppose," "support," "elect," "defeat," or "reject," which call for the election or defeat of the clearly identified candidate, or (ii) refers to and advocates for or against a clearly identified candidate or ballot proposal on or after January first of the year of the election in which such candidate is seeking office or such proposal shall appear on the ballot. An independent expenditure shall not include communications where such candidate, the candidate's political committee or its agents, or a political committee formed to promote the success or defeat of a ballot proposal or its agents, did authorize, request, suggest, foster or cooperate in such communication.
2. (b) Independent expenditures do not include expenditures in connection with:
  1. (i) a written news story, commentary, or editorial or a news story, commentary, or editorial distributed through the facilities of any broadcasting station, cable or satellite unless such publication or facilities are owned or controlled by any political party, political committee or candidate; or
  2. (ii) a communication that constitutes a candidate debate or forum; or
  3. (iii) internal communication by members to other members of a membership organization of not more than five hundred members, for the purpose of supporting or opposing a candidate or candidates for elective office, provided such expenditures are not used for the costs of campaign material or communications used in connection with broadcasting, telecasting, newspapers, magazines, or other periodical publication, billboards, or similar types of general public communications; or
  4. (iv) a communication published on the Internet, unless the communication is a paid advertisement.
3. (c) For purposes of this section, the term "person" shall mean person, group of persons, corporation, unincorporated business entity, labor organization or business, trade or professional association or organization, or political committee.
2. Whenever any person makes an independent expenditure that costs more than one thousand dollars in the aggregate, such communication shall clearly state the name of the person who paid for, or otherwise published or distributed the communication and state, with respect to communications regarding candidates, that the communication was not expressly authorized or requested by any candidate, or by any candidate's political committee or any of its agents.
3.
1. (a) Any person prior to making any independent expenditure shall first register with the state board of elections as a political committee in conformance with this article. Such person shall comply with all disclosure obligations required for political committees by law.
2. (b) Any person who has registered with the state board of elections pursuant to paragraph (a) of this subdivision shall disclose to the state board of elections electronically, once a week on Friday any contribution to such person over one thousand dollars or expenditures by such person over five thousand dollars made prior to thirty days before any primary, general, or special election.
3. (c) Any person who has registered with the state board of elections pursuant to paragraph (a) of this subdivision shall disclose to the state board of elections electronically, within twenty-four hours of receipt, any contribution to such person over one thousand dollars or expenditure by such person over five thousand dollars made within thirty days before any primary, general, or special election.
4. (d) A knowing and willful violation of the provisions of this subdivision shall subject the person to a civil penalty equal to five thousand dollars or the cost of the communication, whichever is greater, in a special proceeding or civil action brought by the board or imposed directly by the board of elections.
4. The disclosures required by subdivision three of this section shall include, in addition to any other information required by law:
1. (a) the name, address, occupation and employer of the person making the statement;
2. (b) the name, address, occupation and employer of the person making the independent expenditure;
3. (c) the name, address, occupation and employer of any person providing a contribution, gift, loan, advance or deposit of one thousand dollars or more for the independent expenditure, or the provision of services for the same, and the date it was given;
4. (d) the dollar amount paid for each independent expenditure, the name and address of the person or entity receiving the payment, the date the payment was made and a description of the independent expenditure; and
5. (e) the election to which the independent expenditure pertains and the name of the clearly identified candidate or the ballot proposal referenced.
5. A copy of all political communications paid for by the independent expenditure, including but not limited to broadcast, cable or satellite schedules and scripts, advertisements, pamphlets, circulars, flyers, brochures, letterheads and other printed matter and statements or information conveyed to one thousand or more members of a general public audience by computer or other electronic devices shall be filed with the state board of elections with the statements required by this section.
6. Every statement required to be filed pursuant to this section shall be filed electronically with the state board of elections.
7. The state board of elections shall promulgate regulations with respect to the statements required to be filed by this section and shall provide forms suitable for such statements.