08 NCAC 21 .0102             reporting of independent expenditures

(a)  Once an individual as defined in G.S. 163-278.6(55), person as defined in G.S. 163-278.6(72), or other entity required to report independent expenditures under G.S. 163-278.12(a) has made independent expenditures with a present actual or market value in excess of one hundred dollars ($100.00) during an election as defined in G.S. 163-278.6(30), the individual, person, or entity shall report all independent expenditures, and any donations made to further independent expenditures, with the following board of elections:

(1)           if the district of the candidate or ballot issue supported or opposed is within one county, and the candidate is not running for a legislative, judicial, or district attorney office, the report shall be filed with the county board of elections; or

(2)           if the district of the candidate or ballot issue supported or opposed extends to more than one county, or the candidate is running for a legislative, judicial, or district attorney office, the report shall be filed with the State Board.

(b)  An independent expenditure filer is the individual, person, or other entity making a reportable independent expenditure under G.S. 163-278.12(a). If the independent expenditure filer is an individual, the individual shall sign all reports. If the independent expenditure filer is a person or other entity, an authorized officer or an authorized representative of the person or entity shall sign all reports.

(c)  The independent expenditure filer shall file CRO-2210A Independent Expenditure Report Cover, CRO-2210B Donations to Further Independent Expenditures, and CRO-2210C Incurred Costs of Independent Expenditures available on the State Board's website, http://www.ncsbe.gov, unless the independent expenditure filer files reports electronically consistent with 08 NCAC 21 .0106. Independent expenditure reports filed with the county board of elections or the State Board shall include all of the following:

(1)           the independent expenditure filer's name and mailing address;

(2)           a phone number for the independent expenditure filer;

(3)           if the independent expenditure filer is an individual, the filer's principal occupation as defined in G.S. 163-278.11(a)(1);

(4)           if the independent expenditure filer is a person or entity, the principal place of business of the person or entity;

(5)           for each independent expenditure made:

(A)          The name and mailing address of the payee;

(B)          The amount paid;

(C)          The date the expenditure was incurred;

(D)          A description of the expenditure; and

(E)           The name of the candidate, candidates of an identified political party, or referendum supported or opposed by the independent expenditure;

(6)           for each donation of more than one hundred dollars ($100.00) that must be reported under G.S. 163-278.12(f):

(A)          the donor's name and mailing address;

(B)          if the donor is an individual, the donor's principal occupation as defined in G.S. 163-278.11(a)(1);

(C)          if the donor is a person or entity, the principal place of business of that person or entity;

(D)          the amount of the donation; and

(E)           the date of the donation; and

(7)           a certification as to whether any expenditures reported were made in concert or cooperation with, or at the request or suggestion of, a candidate, a candidate campaign committee as defined in G.S. 163-278.38Z(3), a referendum committee, the agent of a candidate, the agent of a candidate campaign committee, or an agent of a referendum committee.

(d)  An independent expenditure filer that makes expenditures with a present, actual, or market value in excess of five thousand dollars ($5,000.00) during an election as defined in G.S. 163-278.6(30) shall file independent expenditure reports electronically consistent with 08 NCAC 21 .0106.

(e)  For each independent expenditure report filed electronically, the individual or an authorized officer or an authorized representative of the independent expenditure filer shall sign the Independent Expenditure Report Cover and the independent expenditure filer shall file the signed original in accordance with Paragraph (g) of this Rule with the board of elections identified in Paragraph (a) of this Rule.

(f)  The independent expenditure filer shall complete and file forms within the time period set forth in G.S. 163-278.12(d). An independent expenditure filer that makes a reportable independent expenditure within 10 days of an election, and has not previously reported independent expenditures during the election the independent expenditure affects, shall file reports no later than the 10th day after independent expenditures exceed one hundred dollars ($100.00). After the initial report, the independent expenditure filer shall continue to file independent expenditure reports according to the reporting schedule in G.S. 163-278.9 until the end of the election. The final report for a given election shall cover the period through the day of the election. If the independent expenditure filer makes independent expenditures in support of or in opposition to municipal candidates or municipal ballot issues, the independent expenditure filer shall report all independent expenditures according to the reporting schedule in Part 2 of Article 22A of Chapter 163 of the General Statutes.

(g)  A report is considered filed either:

(1)           on the date it is received by hand-delivery during regular business hours at the county board of elections or State Board of Elections;

(2)           on the date it is postmarked by the United States Postal Services or marked with an equivalent marking by a delivery service authorized by G.S. 1A-1, Rule 4; or

(3)           for an independent expenditure report filed electronically pursuant to Paragraph (d) of this Rule, on the date the completed report is emailed to the State Board of Elections at campaign.reporting@ncsbe.gov.

(h)  A report that is missing any of the information in Paragraph (c) of this Rule shall not be considered filed in accordance with G.S. 163-278.12(d).

(i)  An independent expenditure filer that makes an expenditure of five thousand dollars ($5,000) or more or receives a donation of one thousand dollars ($1,000) or more before an election but after the period covered by the last report due before that election, shall file a 48-hour report with the State Board or county board of elections using forms available on the State Board's website. An independent expenditure filer that makes a reportable independent expenditure within 10 days of an election, and has not previously reported independent expenditures during the election the independent expenditure affects, shall file 48-hour reports in accordance with this Paragraph. A 48-hour report shall be made using CRO-2210A Independent Expenditure Report Cover, CRO-2210B Donations to Further Independent Expenditures, and CRO-2210C Incurred Costs of Independent Expenditures. 48-hour reports may be filed by fax or email.

History Note:        Authority G.S. 163-278.12; 163-278.21; 163-278.22;

Eff. May 1, 2020;

Amended Eff. September 1, 2021.