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West Virginia Regulations § 146-3-8 Receiving, Distributing and Reporting Contributions and Expenditures

⤴ Up to Series 146-03: Regulation of Campaign Finance

Regulation Text

8.1. The treasurer of a political committee receives all contributions and disburses all funds, and it is unlawful for a person or persons other than the treasurer to receive and disburse funds without the treasurer's knowledge and participation.
8.2. A candidate who does not appoint another person as financial agent or organize a candidate's committee and appoint a treasurer shall be considered to be the financial agent for his or her own campaign.
8.3. Every candidate, treasurer, person, association of persons, organization, or corporation supporting a political committee permitted to engage in and required to report activities under W. Va. Code §§ 3-8-5a and 3-8-5b shall keep detailed accounts of every sum of money or other thing of value received by him or her, including all loans of money or things of value and of all expenditures and disbursements made, liabilities incurred, by the candidate financial agent, person, organization or the committee for political purposes.
8.4. A financial report shall include all financial transactions occurring during the accounting period just completed, and any other financial transactions which have not been reported previously. Financial reports shall be in the form prescribed by the State Election Commission and meet the requirements under W. Va. Code § 3-8-5 .
8.5. Any person or political committee who is required to file a statement to the Secretary of State under this Section shall file the statement electronically in a Campaign Finance Reporting System that is offered by the Secretary of State.
8.6. Every person required to keep detailed accounts under Section 8.3 of this Rule shall file a detailed, itemized, sworn statement, as prescribed in W. Va. Code §§ 3-5-8 (a) , 3-8-5 (b) and 3-8-5e (c) .
8.6.1. On April 1 of each year, financial transactions dating from January 1 to March 31 of the same year shall be filed within six (6) days thereafter.
8.6.2. On July 1 of each year, financial transactions dating from April 1 to June 30 of the same year shall be filed within six (6) days thereafter.
8.6.3. On October 1 of each year, financial transactions dating from July 1 to September 30 of the same year shall be filed within six (6) days thereafter.
8.6.4. On January 1 of each year, financial transactions dating from October 1 to December 31 of the previous year shall be filed within six (6) days thereafter.
8.6.5. Provided, the campaign finance statement that is required by 146-3-8.6.2. for the year 2019 will include financial transactions dating from March 30, 2019 to June 30, 2019 and shall be filed within six (6) days thereafter.
8.7. Except for candidates for party committees and federal offices, including delegates to national convention for presidential nomination, all candidates for nomination or election to state or local offices and all persons supporting, aiding, or opposing the nomination, election, or defeat of any such candidate shall keep, for a period of two (2) years, records of receipts and expenditures which are made for political purposes.
8.8. Financial reports may be filed, pursuant to W. Va. Code § 3-8-5b ,
8.8.1. Electronically via the online Campaign Finance Reporting System established by the Secretary of State, if applicable;
8.8.2. By facsimile or other electronic means of transmission to be established by the Secretary of State, if applicable;
8.8.3. By mail, if applicable; or
8.8.4. In person, if applicable.
8.9. Filing dates for each method of delivery shall be determined as follows:
8.9.1. For mailings, the filing date is the date of the postmark of the United States Postal Service;
8.9.2. For hand delivery, the filing date, is the date of delivery to the proper reporting agency or entity during regular business hours of such office; and
8.9.3. For the facsimile or other electronic means of transmission, the filing date is the date of delivery to the appropriate reporting agency or entity.
8.10. Financial statements which are delivered by facsimile or other means of electronic transmission shall be limited in length to fifteen (15) pages, including a cover page. When delivered by a facsimile or other electronic means of transmission, original signed and sworn financial statements shall be postmarked or hand delivered to the appropriate reporting agency or entity within twenty-four (24) hours of the date of the facsimile or other means of electronic transmission.
8.11. For the purpose of reporting contributions, a contribution occurs on the date the check, cash or other thing of value is received by the treasurer or agent of the political committee No person acting as agent for the candidate, treasurer or committee shall knowingly withhold a contribution from the treasurer to prevent the reporting of the contribution until a later reporting period.
8.12. For the purpose of reporting unpaid bills, a liability is incurred on the date a bill for goods received or services rendered is received by the treasurer or agent of the political committee.
8.13. For the purpose of reporting expenditures, an expenditure is made on the date the treasurer or agent of the political committee writes the check or transfers cash to any person to pay for goods or services rendered. No transfer may be made to an intermediary to avoid reporting an expenditure in a particular reporting period.
8.14. Persons making independent expenditures shall report those expenditures according to W. Va. Code §§ 3-8-2 and 3-8-5b (b)(1)(D) .
8.15. Persons making electioneering communications shall report those expenditures according to W. Va. Code §§ 3-8-2b and 3-8-5b (b)(1)(C) .

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