1. (a) For reporting required under §254.031 of the Election Code, the purpose of an expenditure means:

   1. (1) A description of the category of goods, services, or other thing of value for which an expenditure is made. Examples of acceptable categories include:

      1. (A) advertising expense;
      2. (B) accounting/banking;
      3. (C) consulting expense;
      4. (D) contributions/donations made by candidate/officeholder/political committee;
      5. (E) event expense;
      6. (F) fees;
      7. (G) food/beverage expense;
      8. (H) gifts/awards/memorials expense;
      9. (I) legal services;
      10. (J) loan repayment/reimbursement;
      11. (K) office overhead/rental expense;
      12. (L) polling expense;
      13. (M) printing expense;
      14. (N) salaries/wages/contract labor;
      15. (O) solicitation/fundraising expense;
      16. (P) transportation equipment and related expense;
      17. (Q) travel in district;
      18. (R) travel out of district;
      19. (S) other political expenditures; and
   2. (2) A brief statement or description of the candidate, officeholder, or political committee activity that is conducted by making the expenditure. The brief statement or description must include the item or service purchased and must be sufficiently specific, when considered within the context of the description of the category, to make the reason for the expenditure clear. Merely disclosing the category of goods, services, or other thing of value for which the expenditure is made does not adequately describe the purpose of an expenditure.

2. (b) The description of a political expenditure for travel outside of the state of Texas must provide the following:

   1. (1) The name of the person or persons traveling on whose behalf the expenditure was made;
   2. (2) The means of transportation;
   3. (3) The name of the departure city or the name of each departure location;
   4. (4) The name of the destination city or the name of each destination location;
   5. (5) The dates on which the travel occurred; and
   6. (6) The campaign or officeholder purpose of the travel, including the name of a conference, seminar, or other event.
3. (c) This rule applies to expenditures made on or after July 1, 2010.

Source Note:The provisions of this §20.61 adopted to be effective December 31, 1993, 18 TexReg 9717; amended to be effective August 10, 2005, 30 TexReg 4463; amended to be effective December 23, 2009, 34 TexReg 9167.