A campaign finance disclosure report shall include the following information:

(1) The political committee name, mailing address, telephone number, and, if applicable, e-mail address;

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(2) Name, mailing address, telephone number, and, if applicable, an e-mail address, if any of the political committee’s treasurer;

(3) The type of campaign report (pre-primary, pre-general, year-end, amendment, supplement, or termination);

(4) For any ballot question committee, the ballot question name and whether the committee supports or opposes the ballot question;

(5) The balance of cash and cash equivalents on hand at the beginning of the reporting period;

(6) The total amount of all contributions received during the reporting period;

(7) The total amount of any donated good or service received during the reporting period;

(8) The total of refunds, rebates, interest, or other income not previously identified during the reporting period;

(9) The total of expenditures made during the reporting period;

(10) The cash balance on hand as of the close of the reporting period;

(11) All contributions of one hundred dollars or less shall either be aggregated and reported as a lump sum or the contributions shall be listed individually;

(12) The name, mailing address, city, and state of each person making a contribution of more than one hundred dollars in the aggregate during any calendar year and the amount of the contribution. Any contribution from an entity after July 1, 2017, or political committee shall be itemized. Any contribution from a federal political committee or political committee organized outside this state shall also include the name and website address of the filing office where campaign finance disclosure reports are regularly filed for the committee. If any information required by the section is unknown to the political committee, the political committee may not deposit the contribution;

(13) Any donated good or service contribution shall contain the same information as for any monetary contribution, and shall also include a description of the donated good or service contribution;

(14) Any monetary or donated good or service contribution made by a political committee to any political committee or nonprofit charitable entity shall be itemized;

(15) A categorical description and amount of any refunds, rebates, interest, sale of property, or other receipts not previously identified during the reporting period;

(16) A categorical description and amount of any funds or donations by any entity to its political committee for establishing and administering the political committee and for any solicitation costs of the political committee;

(17) Each loan received shall be reported in the same manner as a contribution;

(18) Each loan repayment shall be reported in the same manner as an expenditure;

(19) Any expenditure made during the reporting period shall be categorized as disbursements and itemized by expense categories. A miscellaneous expense category is prohibited. Any contribution made by the political committee that is not in exchange for any item of value or service shall be itemized;

(20) The amount of any independent communication expenditure from a political committee made during the reporting period, and lists the name of the candidate, public office holder, or ballot question related to the independent communication expenditure and a description of the independent communication expenditure;

(21) A ballot question committee shall provide the information contained in any statement provided pursuant to § 12-27-19; and

(22) A certification that the contents of the statement are true and correct signed by the treasurer of the political committee.

Source: SL 2007, ch 80, § 24; SL 2016, ch 78, § 4; SL 2017, ch 222 (Initiated Measure 22), § 22; SL 2017, ch 72, § 21, eff. Feb. 2, 2017; SL 2017, ch 71, § 26; SL 2018, ch 88, § 1, eff. Feb. 5, 2018; SL 2018, ch 84, § 8.