08 NCAC 21 .0103             reporting of special contributions

(a)  Once a person as defined in G.S. 163-278.6(72) or other entity required to report contributions under G.S. 163-278.12(b) has made contributions 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 person or entity shall report all contributions made, and any donations made to further contributions, with the following board of elections:

(1)           if the district of the candidate, committee, 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, committee, 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)  A special contributor is the person or other entity making a reportable contribution under G.S. 163-278.12(b). An authorized officer or an authorized representative of the person or entity shall sign all reports.

(c)  When reporting contributions, the special contributor shall file CRO-2215A Special Contributor Report Cover, CRO-2215B Donations to Further Contributions, and CRO-2215C Contributions to Registered Committees available on the State Board's website. Special contributor reports filed with the county board of elections or the State Board of Elections shall include all of the following:

(1)           the special contributor's name and mailing address;

(2)           the special contributor's principal place of business;

(3)           for each contribution made;

(A)          the name and mailing address of the recipient committee;

(B)          the amount of the contribution;

(C)          the date of the contribution; and

(D)          for any in-kind contribution, a description of the expenditure;

(4)           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. 163-2778.11(a)(1);

(D)          if the donor is a person, the principal place of business of that person;

(E)           the amount of the donation;

(F)           the date of the donation;

(d)  The special contributor shall complete and file forms within the time period set forth in G.S. 163-278.12(d). A special contributor that makes a reportable contribution within 10 days of an election, and has not previously reported contributions during that election, shall file reports no later than the 10th day after contributions exceed one hundred dollars ($100.00). After the initial report, the special contributor shall continue to file special contributor 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 special contributor makes contributions in support of or in opposition to municipal candidates or municipal ballot issues, the special contributor shall report all contributions according to the reporting schedule in Part 2 of Article 22A of Chapter 163 of the General Statutes.

(e)  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; or

(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.

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

(g)  A special contributor that makes a contribution 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. A special contributor that makes a reportable contribution within 10 days of an election, and has not previously reported contributions during that election, shall file 48-hour reports in accordance with this Paragraph. A 48-hour report shall be made using CRO-2215A Special Contributor Report Cover, CRO-2215B Donations to Further Contributions, and CRO-2215C Contributions to Registered Committees. 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.