Expenditures Made. For expenditures made, the disclosure report filed by a political action committee registered to make exclusively independent expenditures or electioneering communications shall include: The date the expenditure was made; The transaction method, including any information on the transaction the State Administrator may require; The name and address of the payee; If the expenditure was to reimburse a campaign worker, the name and address of the campaign worker and the name and address of the ultimate recipient of the expenditure; The amount of the expenditure; A description of the goods or services for which the expenditure was made, including whether the expenditure was for a paid campaign advertisement; If an independent expenditure: The identity of the candidate or ballot issue to which the campaign material relates; and Whether the independent expenditure supports or opposes the candidate or ballot issue; If an electioneering communication: The identity of the candidate or ballot issue to which the campaign material relates; and Whether the electioneering communication advocates support of or opposition to a candidate or ballot issue; and If the expenditure was made to a person to engage in online advocacy on behalf of the political action committee, the name and Internet address of any social media identifier, online website, web log, blog, or microblog used by that person. Outstanding Obligations. For outstanding obligations, the disclosure report filed by a political action committee registered exclusively for independent expenditures or electioneering communications shall include: The name and address of the person to whom an outstanding obligation is owed; The date the outstanding obligation was incurred; The current balance of the outstanding obligation as of the end of the disclosure reporting period; For an outstanding obligation other than a loan: A brief description of the goods or services received by the committee; and Whether the outstanding obligation was for campaign material and, if so, the identity of the candidate or ballot issue to which the campaign material relates; and If the outstanding obligation is a loan, all of the information required by Election Law Article, §13-230, Annotated Code of Maryland. Contributions Received. For contributions received, the disclosure report filed by a political action committee registered to make exclusively independent expenditures or electioneering communications shall include: The date that the contribution was received by the campaign finance entity; The monetary amount or fair market value of the item or service rendered of the contribution; The name of the person making the contribution; If the person is not an individual, the permanent residential address of the individual contributor or registered business address of the person; Whether the contribution transaction was cash, check, credit card, or payroll deduction; Whether the contribution is from: An individual; A business entity, union, or other legal entity; A federal committee; A political club; A Maryland political action committee; A participating organization; A person making independent expenditures or electioneering communications; or A nonfederal out-of-State political committee; and If the contribution is an in-kind contribution, a description of the in-kind contribution. Applicability. The disclosure requirement on whether the campaign material supports or opposes a candidate or ballot issue shall be determined by the candidate or ballot issue that is prominently featured on the campaign material.