Massachusetts Regulations § 970 CMR 1.17 Additional Reports Required from Candidates and Committees That File with OCPF
Regulation Text
In addition to the reports otherwise required to be filed by M.G.L. c. 55 and 970 CMR, candidates and committees that file reports with the Director pursuant to M.G.L. c. 55, § 19 (collectively, "depository committees") must also e-file the following additional reports, subject to the requirements of
970 CMR
1.11
and
2.14
. In addition, ballot question committees that file reports with the Director are not required to file the reports described in 970 CMR 1.17(1) - (4), but may be required to file the reports described in 970 CMR 1.17(5) and 970 CMR 1.17(6)(a).
(1)
External Activity Reports
. External Activity Reports must be e-filed by depository committees to disclose contributions received or expenditures made, including out-of-pocket expenditures, outside of the depository committee's depository account. Such reports also disclose in-kind contributions received and liabilities incurred, after the committee begins filing with OCPF, to the extent such activity is not disclosed in accordance with the requirements of M.G.L. c. 55, § 19, or in a transition-in report as defined in 970 CMR 1.17(2). Nothing in 970 CMR 1.17(1) shall be construed, however, as authorizing expenditures outside the depository account by depository committees, which are not allowed by M.G.L. c. 55, § 19.
(2)
Transition-In Reports
. Transition-In Reports must be e-filed by depository committees to disclose contributions received or expenditures made outside of the depository account, as well as in-kind contributions received and liabilities incurred, prior to the committee's first filing with OCPF but after the closing date of the most-recently filed local report. The report is authorized by OCPF but completed and e-filed by the committee. It itemizes contributions received, including in-kind contributions, expenditures made, and liabilities incurred. The report covers the period from the date after the ending date of the last report filed with the local election official through the date the Change of Purpose form is submitted. The requirement for filing a Transition-In Report is in addition to the requirements for committees transferring from local filing to OCPF filing, as described in
970 CMR
1.12
.
(3)
Transition-Out Reports
. Transition-Out Reports must be e-filed by depository committees that transition to filing with a local election official after filing with OCPF. The report is authorized and created by OCPF staff on behalf of the committee. It discloses a summary of activity incurred while filing with OCPF, as well as any funds raised or expended, and any liabilities incurred or in-kind contributions received, after the closing date of the last report filed with OCPF, but before the activity included in the first report filed with the local election official. The requirement for filing a Transition-Out Report is in addition to the requirements for committees transferring from OCPF to local filing, as described in
970 CMR
1.13
.
(4)
PAC and Party Committee Itemization Reports
. Traditional PACs and state party committees that file with OCPF and make expenditures to support or oppose more than one candidate must e-file itemization reports, in accordance with
970 CMR
1.10
(5)
to disclose the value that may be attributable to each candidate supported or opposed by the expenditure. Independent Expenditure PACs, and traditional PACs making independent expenditures, must itemize such information in independent expenditure reports as described in
970 CMR
2.17
:
Independent Expenditures
.
(5)
Payroll Itemization Reports
. Payroll Itemization Reports (also referred to as Payroll Reports) must be e-filed by committees that file with OCPF to identify all persons paid by the committee through a bank withdrawal made to a payroll vendor, for services provided to the committee. The itemization must include: the names of the persons providing services, the date payments were made, the amount paid, and the purpose of the expenditure.
(6)
Initial Reports
.
(a)
Ballot Question Committees
. The "initial report" described in M.G.L. c. 55, § 18(a)(5) must be filed by a newly organizing ballot question committee if the committee indicates, when filing its Statement of Organization, that it has had financial activity (i.e., it has raised or spent money, received in-kind contributions, or incurred liabilities) prior to the organization of the committee. If the committee indicates, however, that it has not had such activity prior to organizing, a separate initial report is not required. The initial report, if required, must be filed electronically with OCPF, or with the local election official if the committee is organized to support or oppose a question submitted to voters in a city or town election.
(b)
Depository Committees Filing with OCPF
. The Initial Report referenced in M.G.L. c. 55, §§ 18(a)(2), 18(a)(3) and 18(c), and the Transition-In Report referenced in 970 CMR 1.17(2) shall be filed as an initial report if a newly organized depository committee has had financial activity (
i.e.
, it has raised or spent money, received in-kind contributions, or incurred liabilities) prior to organizing with OCPF. The reporting period for such reports is January 1
st
of the current year through the day before the opening of the new depository account. If the committee indicates when organizing that it has not had such activity prior to organizing, the report is not required. Committees transferring from the local level must file the Transition-In Report.
History
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