§ 163-278.111. Disclosure of candidate-specific communications.
§ 163‑278.111. Disclosure of candidate‑specific communications.
(a) Statement Required. Every individual, committee, association, or any other organization or groupof individuals that incurs an expense for the direct costs of producing ortransmitting candidate‑specific communications in an aggregate amount inexcess of ten thousand dollars ($10,000) during any calendar year shall, within24 hours of each disclosure date, file with the Board a statement containingthe information described in subsection (b) of this section.
(b) Contents ofStatement. Each statement required to be filed by this section shall be madeunder the penalty of perjury in G.S. 14‑209 and shall contain thefollowing information:
(1) The identificationof the entity incurring the expense, of any entity sharing or exercisingdirection or control over the activities of that entity, and of the custodianof the books and accounts of the entity incurring the expense.
(2) The principal placeof business of the entity incurring the expense if the entity is not anindividual.
(3) The amount of eachexpense incurred of more than one thousand dollars ($1,000) during the periodcovered by the statement and the identification of the entity to whom theexpense was incurred.
(4) The candidates inthe candidate‑specific communications that are identified or are to beidentified.
(5) The identity ofevery provider of funds or anything of value whatsoever to the entity,providing an amount in excess of one thousand dollars ($1,000). If the provideris an individual, the statement shall also contain the principal occupation ofthe provider. The "principal occupation of the provider" shall meanthe same as the "principal occupation of the contributor" in G.S. 163‑278.11.
(c) Creating MultipleOrganizations. It shall be unlawful for any person or entity to create,establish, or organize more than one political organization (as defined insection 527(c)(1) of the Internal Revenue Code) with the intent to avoid orevade the reporting requirements contained in this Article. (2006‑233, s. 2.)