(1)    In this section:

      (a)    “Election period” means any of the following:

         1.    The period beginning on December 1 and ending on the date of the spring election.

         2.    The period beginning on May 1 and ending on the date of the general election.

         3.    The period beginning on the first day for circulating nomination papers and ending on the date of a special election.

      (b)    “Initial recipient” means the individual who or committee which commissions a public opinion poll or voter survey.

      (c)    “Results” means computer output or a written or verbal analysis.

      (d)    “Voter survey” includes acquiring information that identifies voter attitudes concerning candidates or issues.

   (2)   If a committee receives opinion poll or voter survey results during the first 15 days after the initial recipient receives the results, and the committee received the results during an election period, the committee shall report the results as a contribution. The committee shall report the contribution’s value as 100 percent of the cost incurred by the initial recipient to commission the poll or survey, except that if more than one committee receives the results, the committees shall report the contribution’s value as 100 percent of the amount allocated to the committee under sub. (5).

   (3)   If the committee receives the opinion poll or voter survey results 16 to 60 days following the day on which the initial recipient received the results, and the committee received the results during an election period, the committee shall report the results as a contribution valued at 50 percent of the cost incurred by the initial recipient to commission the poll or survey, except that if more than one committee receives the results, the committees shall report the contribution’s value as 50 percent of the amount allocated to the committee under sub. (5).

   (4)   If the committee receives the opinion poll or voter survey results more than 60 days after the initial recipient received the results, the committee is not required to report the results as a contribution.

   (5)   If a person contributes opinion poll or voter survey results to more than one committee, the person shall apportion the value of the poll or survey to each committee receiving the results by one of the following methods and shall provide the apportioned values to the committees:

      (a)    Determine the share of the cost of the opinion poll or voter survey that is allocable to each recipient based on the allocation formula used by the person that conducted the poll or survey.

      (b)    Determine the share of the cost of the opinion poll or voter survey that is allocable to each recipient by dividing the cost of the poll or survey equally among all the committees receiving the results.

      (c)    Determine the share of the cost of the opinion poll or voter survey that is allocable to each recipient as follows:

         1.    Divide the number of question results received by each recipient by the total number of question results received by all recipients.

         2.    Multiple the total cost of the poll or survey by the number determined under subd. 1.

   (6)   If a person makes a contribution of opinion poll or voter survey results to a committee after the person has apportioned the value of the results to previous recipients under sub. (5), the person shall make a good faith effort to apportion the value to the committee, considering the value apportioned to other recipients under sub. (5), and shall report that value to the committee. For purposes of this subsection, the total value of the contributor’s aggregate contributions may exceed the original cost of the poll or survey.

   (7)   A person who contributes opinion poll or voter survey results shall maintain records sufficient to support the contribution’s value and shall provide the contribution’s value to the recipient.