Appendices

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Appendices

Appendices:
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Appendix G
IMMEDIATE DISCLOSURE REPORTS

The Michigan Campaign Finance Act (MCFA) requires certain reports to be filed immediately. Late filing fees are assessed for filings that are not received within the prescribed time frames. There are three (3) types of immediate disclosure reports required of committees.

See Campaign Finance Filing Schedule


48 HOUR/LATE CONTRIBUTION REPORTS

For a Candidate Committee a late contribution is received when:

1)Any single or cumulative contribution of $500.00 or more received from the same person between the day following the close of books of the last campaign statement required to be filed by the committee and the 3rd day before the date of any election in which the committee/candidate participates. All types of contributions that meet the definition must be reported. This includes contributions of money, loans, in-kind contributions of goods and/or services and contributions from the candidate himself or herself.

Candidate Committee Example: A candidate committee participates in a general election and is required to file late contributions from 10/20 - 11/1

Contributor A gives $600.00 on 10/20: A report is required within 48 hours with a cumulative of $600.00
Contributor B gives $400.00 on 10/20: No report is required
Contributor B gives $ 50.00 on 10/21: No report is required
Contributor B gives $100.00 on 10/25: A report is required within 48 hours of this receipt with a cumulative of $550.00
Contributor B gives $1000.00 on 10/31: A report is required within 48 hours of this receipt with a cumulative of $1550.00

For a committee other than a Candidate Committee (PAC, Ballot Question Committee or Political Party Committee) a late contribution is received when two conditions are met:

1)The committee receives a single or cumulative contribution of $2,500 or more received from the same person between the day following the close of books of the last campaign statement required to be filed by the committee and the 3rd day before the date of any election; and
2)The committee has made an expenditure to support or oppose a candidate or ballot question on the ballot during the same late contribution report period described above.

PAC, Ballot Question, and Political Party Committee Examples:

Example 1. A committee other than a candidate committee (PAC, Ballot Question Committee or Political Party Committee) does not participate in an election between 10/20 - 11/1 by making no expenditures to support or oppose a candidate or ballot question on the ballot .

Contributor A gives $2,000.00 10/20: No report is required
Contributor A gives $500.00 on 10/21, with a cumulative of $2,500.00: No report is required
Contributor A gives $ 1,000.00 on 10/22, with a cumulative of $3,500.00: No report is required

Example 2. A committee other than a candidate committee (PAC, Ballot Question Committee or Political Party Committee) participates in an election between 10/20 11/1 by making an expenditure to support or oppose a candidate or ballot question on the ballot.

Committee makes expenditure on 10/20 to support or oppose a candidate or ballot question on the ballot.
Contributor B gives $2,000.00 on 10/23: No report is required
Contributor B gives $500.00 on 10/24, with a cumulative of $2,500.00: A report is required within 48 hours

Example 3. A committee other than a candidate committee (PAC, Ballot Question Committee or Political Party Committee) participates in an election between 10/20 11/1 by making an expenditure to support or oppose a candidate or ballot question on the ballot.

Contributor C gives $2,000.00 on 10/23: No report is required
Contributor C gives $500.00 on 10/24, with a cumulative of $2,500.00: No report is required
Committee makes expenditure on 11/1 to support or oppose a candidate or ballot question on the ballot.

  • Committees must report all “late contributions” received by the committee.
  • All types of contributions that meet the definition must be reported. This includes contributions of money, loans, in-kind contributions of goods and/or services.
  • All 48 Hour/Late Contribution Reports must be received by the filing official within 48 hours of receipt. 48 Hour/Late Contribution Reports are also referred to as 48 Hour Reports.
  • The committee reports the cumulative received during the late contribution report period from that contributor.
  • Late filing fees are assessed for late or missed 48 Hour/Late Contribution Reports. The maximum fee of $2,000.00 is reached after 26 business days. More information on late filing fees can be found in Appendix E.
  • 48 Hour/Late Contribution Reports are filed with the same filing official that accepted the committee’s Statement of Organization. State level committee must file with the Bureau of Elections and local level committee must file with their county clerk.
  • A candidate participates in an election by appearing on the ballot or by running a write-in campaign.
  • A PAC, Political Party or Ballot Question committee participates in an election by making a contribution or making an expenditure to support or oppose a candidate or proposal appearing on the ballot after the close of books of the campaign statement that is due just before that election.
  • Electronic filers registered on the state level must file all 48 Hour/Late Contribution Reports electronically using e-IDR; an Internet based application specifically designed for filing 18 Hour/Late Contribution Reports. Paper filers registered on the state level are encouraged to use the e-IDR program as an option.
  • Paper filers registered on the state level or committees registered on the local level must file the report in some written form.
  • The filing official must receive a 48 Hour/Late Contribution Report within 48 hours after the committee’s receipt of the contribution. A contribution is received by a committee on the date that the monetary funds, written instrument, or in-kind contribution of goods from the contributor have come into the physical possession of the committee treasurer, designated record keeper or other person acting as an agent of the committee. The receipt date is often not the date the check or other written instrument was written or the date the contribution was deposited into the committee’s bank account. Committees must take care to report the date received of the late contribution on the 48 Hour/Late Contribution Report and the Campaign Statement as the same on both reports. Committees must further establish controls in the committee to ensure that an accurate date of receipt is recorded and reported by the committee.
  • To report and in-kind late contribution of services, the in-kind contribution is considered to be received by the committee on the date the committee treasurer, designated record keeper or other person acting as an agent of the committee receives verbal or written notice from the contributor that the contribution has, in fact, been made.
  • In addition to the 48 Hour/Late Contribution Report, a late contribution must be included on the next Campaign Statement filed by the recipient committee. A Reporting Waiver does not exempt a committee from filing 48 Hour/Late Contribution Reports.
  • A 48 Hour/Late Contribution Report must contain the date and amount of the contribution along with the contributor’s name, street address. If the contributor is an individual, the occupation, employer’s name and principal place of business is also required.
    • Filers using the e-IDR Internet application complete an on-line form with the appropriate fields.
    • Paper filers may file the report in any written form which includes fax, hand delivery or any other means of written communication. The fax number for the Bureau of Elections is (517) 373–0941.
    • A 48 Hour/Late Contribution Report form is provided for you and can be found at www.Michigan.gov/elections.
    • The 48 Hour/Late Contribution Report need not contain a signature and may be filed on letterhead stationery or plain paper.

SPECIAL ELECTION INDEPENDENT EXPENDITURE REPORTS

An Independent or Political Committee registered on the state level and certain political party committees are required to file a Special Election Independent Expenditure Report if the committee makes an independent expenditure to support or oppose a candidate or ballot question within 45 calendar days before a Special Election in which the candidate or ballot question is involved. A Reporting Waiver does not exempt a committee from filing Special Election Independent Expenditure Reports. Committees filed on the local level are not required to file these reports.

The report must be filed with the Bureau of Elections within 48 hours after the independent expenditure is made. The report is waived if the committee makes the independent expenditure before the closing date of a Campaign Statement that is due before the date of the Special Election and the independent expenditure is included in that Campaign Statement.

Late filing fees are assessed for late or missed Special Election Independent Expenditure Reports. Refer to Appendix E for applicable late filing fees.

Electronic filers registered on the state level must file all Special Election Independent Expenditure Reports electronically using e-IDR; an Internet based application specifically designed for filing these reports. Paper filers registered on the state level are encouraged to use the e-IDR program as an option.

Paper filers may file a Special Election Independent Expenditure Report by attaching an Itemized Independent Expenditures Schedule (2B-1) to a Campaign Statement Cover Page, entering the appropriate information and submitting the forms within the 48-hour period explained above. The Cover Page must list the committee’s name and identification number and be signed by the committee’s treasurer or designated record keeper. The Itemized Independent Expenditures Schedule must list the date and the amount of the independent expenditure; the name of the candidate and the office he or she seeks, or the name of the ballot question; the name and address of the person to whom the independent expenditure was paid; and a description of the independent expenditure which specifies whether the independent expenditure was made to support or oppose the candidate or ballot question involved. An independent expenditure that is reported in the above manner must also be included on the committee’s next required Campaign Statement.

24 HOUR REPORTS

A Caucus committee and certain political party committees are required to file daily reports (24-Hour Reports) from the 14th day preceding a primary, general or special election to the day after the primary, general or special election, if the committee receives a contribution or makes an expenditure of more than $1,000.00 per day. The report is similar to a “Late Contribution Report” except that it will include only those receipts or expenditures that exceed $1,000.00.

A 24-Hour Report is due no later than 4:00 p.m. on the first business day following the date the contribution in excess of $1,000.00 is received or the expenditure in excess of $1,000.00 is made. The 24-Hour Report closes on the day the contribution is received or the expenditure is made.

All Caucus Committees must file all 24 Hour Reports electronically using e-IDR; an Internet based application specifically designed for filing these reports. Electronic filers registered on the state level must file all 24 Hour Reports electronically using e-IDR. Paper filers registered on the state level are encouraged to use the e-IDR program as an option.

Late filing fees are assessed for late or missed 24 Hour Reports. Refer to Appendix E for applicable late filing fees.

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Page last modified on November 09, 2017, at 02:05 PM