§ 17-25-7. Contents of reports to be filed by treasurers of candidates and committees. (a) Each campaign treasurer of a candidate, each state and municipal committee of a political party, and each political action committee shall keep accurate records and make a full report, upon a form prescribed by the board of elections, of all contributions received, and expenditures made, by it in excess of a total of one hundred dollars ($100) from any one source within a calendar year, in furtherance of the nomination, election, or defeat of any candidate or the approval or rejection of any question submitted to the voters, or at any financial town meeting, financial town referendum, or other election at which amendments to a city or town charter are proposed, during the period from the date of the last report, or in the case of the initial report, beginning on the date of the appointment of the campaign treasurer for state and municipal committees and political action committees and on the date a person becomes a "candidate" as defined in § 17-25-3(2) for individual candidates. The report shall contain the name, address, and place of employment of each person or source from whom the contributions and expenditures in excess of one hundred dollars ($100) were received or made and the amount contributed or expended by each person or source. The report shall be filed with the board of elections on the dates designated in § 17-25-11. The campaign treasurer of the candidate or committee reporting shall certify to the correctness of each report. Notwithstanding any other provisions contained in this title, this subsection shall apply to any person or entity advocating the approval or rejection of any question presented to voters at any financial town meeting, financial town referendum, or other election at which amendments to a city or town charter are proposed, which shall file reports of contributions or expenditures in accordance with the filing schedule established by § 17-25-11 if the total of the money so expended exceeds one hundred dollars ($100) in a calendar year. As used in this subsection, the word "entity" means any political action committee, political party committee, authorized campaign committee of a candidate or officer holder, corporation, whether for profit, not-for-profit, or exempt nonprofit pursuant to 26 U.S.C. § 501(c)(3) of the Internal Revenue Code, domestic corporation or foreign corporation, as defined in § 7-1.2-106, financial institution, cooperative, association, receivership, partnership, committee, union, charity, trust, holding company, firm, joint stock company, public utility, sole proprietorship, limited partnership, or any other entity recognized by the laws of the United States and/or the state of Rhode Island.

(b) Each state and municipal committee of a political party shall also file with the board of elections, not later than March 1 of each year, an annual report setting forth in the aggregate all contributions received and all expenditures made during the previous calendar year, whether or not these expenditures were made, incurred, or authorized in furtherance of the election or defeat of any candidate. The treasurer of the committee or organization reporting shall certify to the correctness of each report.

(c) Any report filed pursuant to the provisions of this section shall include contributions received from any "testimonial affair", as defined in § 17-25-3, held since the date of the most recent report filed.

History of Section. (P.L. 1974, ch. 298, § 1; P.L. 1981, ch. 188, § 1; P.L. 1982, ch. 347, § 1; P.L. 1984, ch. 2, § 1; P.L. 1992, ch. 21, § 1; P.L. 2012, ch. 273, § 1; P.L. 2012, ch. 287, § 1; P.L. 2014, ch. 149, § 1; P.L. 2014, ch. 185, § 1; P.L. 2016, ch. 423, § 1; P.L. 2016, ch. 424, § 1.)