<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".03" citation="COMAR 33.13.08.03" title_num="33" subtitle_num="13" chapter_num="08" heading="Required Contents of the Independent Expenditure Report.">
  <paragraph num="A.">
    <text>For cumulative donations received of $6,000 or more during a reporting period, the independent expenditure report filed by the person making independent expenditures shall include:</text>
    <paragraph num="(1)">
      <text>The date the donation was received;</text>
    </paragraph>
    <paragraph num="(2)">
      <text>If an in-kind donation, the amount of money or fair market value of the in-kind donation;</text>
    </paragraph>
    <paragraph num="(3)">
      <text>The name of the person that made the donation;</text>
    </paragraph>
    <paragraph num="(4)">
      <text>The address of the donor, provided that:</text>
      <paragraph num="(a)">
        <text>If the donor is an individual, the address provided shall be where the individual resides or receives residential mail; or</text>
      </paragraph>
      <paragraph num="(b)">
        <text>If the donor is a person except as provided in §A(4)(a) of this regulation, the address provided shall be where the person is registered or does business;</text>
      </paragraph>
    </paragraph>
    <paragraph num="(5)">
      <text>Whether the donation was by cash, check, credit card, electronic transfer, or in-kind;</text>
    </paragraph>
    <paragraph num="(6)">
      <text>The aggregate amount or value of donations received to date from the donor for the election cycle in which the independent expenditure report is filed; and</text>
    </paragraph>
    <paragraph num="(7)">
      <text>If an in-kind donation, a description of the in-kind donation.</text>
    </paragraph>
  </paragraph>
  <paragraph num="B.">
    <text>Expenditures Made. For independent expenditures made to create or distribute campaign material that is a public communication, the independent expenditure report filed by the person making independent expenditures shall include:</text>
    <paragraph num="(1)">
      <text>The date the independent expenditure was made;</text>
    </paragraph>
    <paragraph num="(2)">
      <text>The transactional method used, whether cash, check, credit card, electronic transfer or in-kind;</text>
    </paragraph>
    <paragraph num="(3)">
      <text>The name and address of the payee or the ultimate recipient of the funds;</text>
    </paragraph>
    <paragraph num="(4)">
      <text>The name of the candidate or ballot issue identified in the public communication or to which the independent expenditure relates;</text>
    </paragraph>
    <paragraph num="(5)">
      <text>Whether the public communication supported or opposed the clearly identified candidate or ballot issue prominently featured in the campaign material or independent expenditure.</text>
    </paragraph>
    <paragraph num="(6)">
      <text>If the independent expenditure was to reimburse a person, the name and address of the person who received the reimbursement;</text>
    </paragraph>
    <paragraph num="(7)">
      <text>The amount of the independent expenditure; and</text>
    </paragraph>
    <paragraph num="(8)">
      <text>A description of the services or materials purchased by the independent expenditure.</text>
    </paragraph>
  </paragraph>
  <paragraph num="C.">
    <text>Outstanding Obligations. For outstanding obligations, the independent expenditure report filed by the person making independent expenditures shall include:</text>
    <paragraph num="(1)">
      <text>The name and address of the person to whom an outstanding obligation is owed;</text>
    </paragraph>
    <paragraph num="(2)">
      <text>The date the outstanding obligation was incurred;</text>
    </paragraph>
    <paragraph num="(3)">
      <text>The balance due on the outstanding obligation at the end of the reporting period;</text>
    </paragraph>
    <paragraph num="(4)">
      <text>For an outstanding obligation other than a loan, a brief description of the services or material provided that created the outstanding obligation; and</text>
    </paragraph>
    <paragraph num="(5)">
      <text>If the outstanding obligation is a loan, all the information required by Election Law Article, §13-230, Annotated Code of Maryland.</text>
    </paragraph>
  </paragraph>
</regulation>