(a)    Except as provided in subsection (f) of this section, an applicable contribution made by an officer, director, or partner of a business entity doing public business shall be attributed to the business entity.

(b)    Except as provided in subsection (f) of this section, each officer, director, or partner of a business entity doing public business who makes an applicable contribution shall report the applicable contribution to the chief executive officer of the business entity.

(c)    An applicable contribution by an officer, director, partner, employee, agent, or other person made at the suggestion or direction of a business entity doing public business shall be attributed to the business entity.

(d)    Each officer, director, partner, employee, agent, or other person who, at the suggestion or direction of a business entity doing public business, makes an applicable contribution shall report the applicable contribution to the chief executive officer of the business entity.

(e)    (1)    Business done with a governmental entity by a subsidiary of a business entity shall be attributed to the business entity.

(2)    Applicable contributions made by or attributed to a subsidiary shall be attributed to the business entity.

(f)    (1)    In this subsection:

(i)    “officer” means an individual who serves as an organization’s president or chairman, vice–president or vice–chairman, secretary, treasurer, or executive director, or any individual exercising duties comparable to those typically exercised by an individual holding one of those titles in a nonprofit organization; and

(ii)    “officer” does not include an individual holding a title but not exercising substantial independent responsibility on behalf of the organization similar to the responsibility typically exercised by an individual holding one of the titles under item (i) of this paragraph.

(2)    Subject to paragraph (3) of this subsection, an applicable contribution made by an individual who serves as a trustee or member of the board of directors or as an officer of a nonprofit organization doing public business is not attributable to the organization, and the individual is not required to report the applicable contribution to the chief executive officer of the organization.

(3)    This subsection does not apply if:

(i)    the applicable contribution is made on the recommendation of the nonprofit organization; or

(ii)    the individual described in paragraph (2) of this subsection is paid by the nonprofit organization.

(g)    (1)    A person doing public business shall maintain detailed and accurate records of:

(i)    contracts made by the person or attributed to the person that cause the person to be doing public business; and

(ii)    applicable contributions made by the person or attributed to the person.

(2)    Records required to be kept under this subsection shall be preserved until the earlier of:

(i)    10 years after the creation of the record; or

(ii)    4 years after performance is completed on the contract that caused the person to be doing public business.