Disbursements Made. For disbursements made, the report filed by a participating organization shall include: The date the expenditure was made; The transaction method, including any information on the transaction method required by the State Administrator; 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 or opposition to a position or issue; and If the expenditure was 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. Donations Received. For donations received, the report filed by a participating organization shall include: The date the donation was received by the participating organization; The amount of the donation; The name of: The individual who made the donation; or The organization, business, corporation, limited liability company, partnership, union, or other legal entity that made the donation; The address of the donor, including: If the donor is an individual, the address where the individual resides or receives residential mail; or If the donor is an organization, business, corporation, limited liability company, partnership, union, or other legal entity, the address where it is registered or does business; The aggregate amount of donations received to date from the donor for the calendar year in which the report is filed; If an in-kind donation, a description of the in-kind donation; and The donor’s occupation information as specified under §C of this regulation. Occupation. When providing occupation information, the contributor should try to be as specific as circumstances permit; for example, where an individual does not work outside the home, descriptions such as “Retired,” “Homemaker,” “Unemployed,” or “Student” should be used rather than “not applicable”. Applicability. The disclosure requirement on whether the campaign material supports or opposes a candidate or ballot issue shall be determined by the candidate, ballot issue, or issue that is prominently featured on the campaign material.