1. (1) the client filer has exempt status under I.R.C. section 501(c)(4); and

2. (2) the client filer shows that its primary activities involve areas of public concern that create a substantial likelihood that disclosure of its source(s) will cause harm, threats, harassment or reprisals to the source(s) or individuals or property affiliated with the source(s). Factors the commission will consider when determining whether this showing has been made include, but are not limited to, the factors identified in subdivision (c) of this section.

   (c) Factors.

   When evaluating an application for exemption from disclosure of a source or sources of funding under subdivision (a) or (b) of this section, the commission will consider the following factors to determine whether the requisite showing has been made:

3. (1) Specific evidence of past or present harm, threats, harassment or reprisals to the source(s) or client filer or individuals or property affiliated with the source(s) or client filer.
4. (2) The severity, number of incidents, and duration of past or present harm, threats, harassment or reprisals of the source(s) or client filer or individuals or property affiliated with the source(s) or client filer.
5. (3) A pattern of threats or manifestations of public hostility against the source(s) or client filer or individuals or property affiliated with the source(s) or client filer.
6. (4) Evidence of harm, threats, harassment or reprisals directed against organizations or individuals holding views similar to those of the source(s) or client filer.
7. (5) The impact of disclosure on the ability of the source(s) or client filer to maintain ordinary business operations and the extent of resulting economic harm.

(a) Exemption for a particular source(s) of funding.

The commission shall grant an exemption to disclose a source of a contribution, if the client filer shows that disclosure of the source may cause harm, threats, harassment or reprisals to the source or individuals or property affiliated with the source. Factors the commission will consider when determining whether this showing has been made include, but are not limited to, those identified in subdivision (c) of this section.

(b) Exemption from reporting sources for certain organizations.

The commission shall grant an exemption to disclose all sources of contributions to a client filer if: