The limits on contributions in this section do not apply to: a contribution to a ballot issue committee; or those contributions defined as transfers. Subject to subsections (c) and (d) of this section, a person may not, either directly or indirectly, in an election cycle make aggregate contributions in excess of: $6,000 to any one campaign finance entity; or $24,000 to all campaign finance entities. Notwithstanding subsection (b) of this section, a central committee of a political party or legislative party caucus committee may make aggregate in–kind contributions to a single candidate during an election cycle that are not in excess of: for a State central committee or legislative party caucus committee, $1 for every two registered voters in the State; and for a local central committee, $1 for every two registered voters in the county. For the purposes of paragraph (1) of this subsection, the number of registered voters is determined, regardless of party affiliation, as of the first day of the election cycle. The limit on contributions to the campaign finance entity of a candidate applies regardless of the number of offices sought by the candidate or campaign finance entities formed to support the candidate. In this subsection, “business entity” includes a corporation, a sole proprietorship, a general partnership, a limited partnership, a limited liability company, a real estate investment trust, or other entity. Contributions by two or more business entities shall be considered as being made by one contributor if: one business entity is a wholly owned subsidiary of another; or the business entities are owned or controlled by at least 80% of the same individuals or business entities.