Chapter 111-5 Statement of Campaign Receipts and Expenditures

111-5-01 Payment of filing fee by candidate.

The payment of any filing fee required by sections 3513.10 and 3513.261 of the Revised Code by the candidate from the candidate's own funds shall not be considered an expenditure that requires the filing of a designation of appointment of a treasurer under section 3517.10 of the Revised Code.

If the candidate has filed a designation of appointment of a treasurer under section 3517.10 of the Revised Code, payment of the fee required by section 3513.10 or 3513.261 of the Revised Code may be made by the candidate's campaign committee from the campaign fund.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.10
Prior Effective Dates: 1/1/02

111-5-02 Contributions received for debt retirement.

As used in section 3517.108 of the Revised Code, "unpaid debt" includes both unpaid debts and unpaid loans. Payments made toward unpaid debts or loans under section 3517.108 of the Revised Code shall be vouched for pursuant to section 3517.10 of the Revised Code.

For purposes of section 3517.108 of the Revised Code, a campaign committee may accept additional contributions from an individual, political action committee, political contributing entity, or other campaign committee when that individual, committee, or entity has contributed less than the contribution limitations prescribed in section 3517.102 of the Revised Code or has made no contributions to that campaign committee during the primary or general election period for which the debt remains unpaid.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.108
Prior Effective Dates: 1/1/02

111-5-03 Political action committee contributions.

Any political action committee that is not registered under Section 3517.107 of the Revised Code shall file a designation of appointment of treasurer prior to receiving contributions or making expenditures for the purpose of influencing the results of a state or local election in Ohio. A political action committee not registered under Section 3517.107 of the Revised Code and that is registered in a state other than Ohio may not use any contributions received prior to the filing of the appointment of designation of treasurer to make expenditures to influence the results of a state or local election in Ohio.

Once a political action committee has filed an appointment of designation of treasurer pursuant to Section 3517.10 of the Revised Code, any contribution received or expenditure made by the political action committee in connection with any state or local election in Ohio shall be received or made in accordance with Chapter 3517 of the Revised Code.

Any campaign committee, political action committee, political contributing entity, legislative campaign committee or political party that receives a contribution from a political action committee prior to that political action committee filing a designation of appointment of treasurer under section 3517.10 of the Revised Code and this rule shall return the contribution to the political action committee.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.10 , 3517.107
Prior Effective Dates: 1/1/02, 1/1/06

111-5-04 When campaign finance statements must be filed.

Whether and when a campaign finance statement is required to be filed under section 3517.10 of the Revised Code depends upon whether the reporting entity is a campaign committee, political action committee, political contributing entity, political party, or legislative campaign fund and the amount and purpose of the reporting entity's contribution and expenditure activity. Except as otherwise provided in paragraph (C) of this rule, the criteria used for filing a preelection statement under division (A)(1) of section 3517.10 of the Revised Code and a postelection statement under division (A)(2) of section 3517.10 of the Revised Code apply to any primary, general, or special election.

(A)

(1) A campaign committee's filing requirements are based upon when the committee's candidate is on the ballot. The campaign committee of a candidate who is not on the ballot during a calendar year is not required to file the statements under division (A)(1) of section 3517.10 or division (A)(2) of 3517.10 of the Revised Code for that year, regardless of contributions received and expenditures made. In this case, the campaign committee is required to file the annual statement under division (A)(3) of section 3517.10 of the Revised Code reflecting all contributions received and all expenditures made that were not reflected in the last statement required to be filed under section 3517.10 of the Revised Code through the last day of December.

(2) During a year in which the candidate is on the ballot, the preelection statement required by division (A)(1) of section 3517.10 of the Revised Code is due when the campaign committee has received one thousand dollars or more in contributions or has made expenditures of one thousand dollars or more, from the contributions and expenditures reflected in the last statement required to be filed under section 3517.10 of the Revised Code through the twentieth day before the election. The postelection statement required by division (A)(2) of section 3517.10 of the Revised Code is due when the campaign committee received any contributions or made any expenditures from the contributions and expenditures reflected in the last statement required to be filed under section 3517.10 of the Revised Code through the seventh day before the postelection statement under division (A)(2) of section 3517.10 of the Revised Code is required to be filed.

(B)

(1) The filing requirements for political action committees, political contributing entities, political parties, and legislative campaign funds are based on whether the entity attempted to influence the results of an election. For the purpose of determining when any of the entities described in the preceding sentence must file a statement required under paragraph (B)(2), (B)(3), or (B)(4) of this rule, any contributions made to or expenditures made on behalf of a candidate or the campaign committee of a candidate during a calendar year when the candidate is not on a ballot is not considered to be made to influence the results of an election held during that calendar year. If those are the only contributions or expenditures the entity makes during that calendar year, then the entity is required to file only the statement required under division (A)(3) of section 3517.10 of the Revised Code. If the entity makes any other contributions to or expenditures on behalf of a political entity to influence the results of an election during that calendar year for which a statement is required to be filed under division (A)(1), (A)(2), or (A)(3) of section 3517.10 of the Revised Code, then the entity shall file whichever statement is required under those divisions.

(2) If, from the last statement filed through the twentieth day before the election, a political action committee, political contributing entity, political party, or legislative campaign fund made any expenditures to influence the results of an election and received one thousand dollars or more in contributions or made one thousand dollars or more in expenditures, then that political action committee, political contributing entity, political party, or legislative campaign fund is required to file the preelection statement required under division (A)(1) of section 3517.10 of the Revised Code.

(3) A political action committee, political contributing entity, political party, or legislative campaign fund is required to file the postelection statement under division (A)(2) of section 3517.10 of the Revised Code when the political action committee, political contributing entity, political party, or legislative campaign fund made any contributions to or made any expenditures on behalf of a candidate or the campaign committee of a candidate to influence the results of that candidate's nomination or election to office from the date of reflection of the contributions and expenditures made on the last statement that was required to be filed under section 3517.10 of the Revised Code through the seventh day before the date the postelection report under division (A)(2) of section 3517.10 of the Revised Code is required to be filed.

(4) During a calendar year in which a political action committee, political contributing entity, political party or legislative campaign fund made no contributions or expenditures to influence the results of an election held during that calendar year, the entity is not required to file a preelection statement under division (A)(1) of section 3517.10 of the Revised Code or a postelection statement under division (A)(2) of section 3517.10 of the Revised Code. The entity is required to file an annual statement under division (A)(3) of section 3517.10 of the Revised Code reflecting contributions received and expenditures made from date of reflection of the contributions and expenditures made on the last statement that was required to be filed under section 3517.10 of the Revised Code through the last day of December of that calendar year.

(C) Any campaign committee that filed a postgeneral election statement under division (A)(2) of section 3517.10 of the Revised Code is not required to file an annual statement for that year.

(D)

(1) As used in this paragraph, "active campaign committee" is any campaign committee that has a designation of appointment of a treasurer on file with a board of elections or the secretary of state and has not filed a termination statement pursuant to section 3517.10 of the Revised Code.

(2) Any active campaign committee that did not file a postgeneral election statement under division (A)(2) of section 3517.10 of the Revised Code is required to file an annual statement under division (A)(3) of section 3517.10 of the Revised Code.

(3) An active campaign committee that did not receive any contributions or make any expenditures during a calendar year must file an annual statement under division (A)(3) of section 3517.10 of the Revised Code stating that it received no contributions and made no expenditures during that calendar year. A completed form 30-A, prescribed by the secretary of state, showing the beginning and ending balances and the total of any outstanding loans or debts satisfies this requirement.

(E) A candidate who receives a certificate of nomination pursuant to section 3513.02 of the Revised Code is not required to file the statements under division (A)(1) or (A)(2) of section 3517.10 of the Revised Code in regard to the primary election that would have been held but was not held pursuant to section 3513.02 of the Revised Code and for which the candidate was issued the certificate.

(F) A campaign committee may terminate pursuant to section 3517.10 of the Revised Code if it has a zero balance and no outstanding loans or debts. The termination statement may be made a part of an otherwise scheduled statement required to be filed under section 3517.10 of the Revised Code, or may be filed separately at any other time.

(G) The semiannual statement required by division (A)(4) of section 3517.10 of the Revised Code is due to be filed by the last business day of July reflecting contributions received and expenditures made from the last statement that was required to be filed under section 3517.10 of the Revised Code through the last day of June of that calendar year. A semiannual statement is not required of any campaign committee, political action committee, political contributing entity, political party or legislative campaign fund if a post-primary election statement, as required by division (A)(2) of section 3517.10 of the Revised Code, was filed for that election year.

(1) No campaign committee of a candidate for the office of chief justice or justice of the supreme court, and no campaign committee of a candidate for the office of judge of any court in this state, shall be required to file a semiannual statement under division (A)(4) of section 3517.10 of the Revised Code.

(2) The campaign committee of a statewide candidate and the campaign committee of a candidate for county office are required to file the semiannual statement under division (A)(4) of section 3517.10 of the Revised Code for any year in which the candidate does not appear on an election ballot.

(3) Except as otherwise provided in this section, the campaign committee of a candidate for any nonjudicial office is required to file a semiannual statement if that campaign committee receives, during that period, contributions exceeding ten thousand dollars.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.10
Prior Effective Dates: 9/6/74, 1/1/02

111-5-06 Definition of cash.

For purposes of enforcing section 3517.13 of the Revised Code, the term "cash" means coined or paper money designated as legal tender and circulated from hand to hand as a medium of exchange.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.13
Prior Effective Dates: 9/6/74, 1/1/02

111-5-07 Contributions made by a candidate or by the candidate's campaign committee.

Contributions made by a candidate to the candidate's own campaign must be reported by the candidate's campaign committee. Contributions made by a candidate's campaign committee to a political party, political committee, political contributing entity, or another campaign committee must be reported as expenditures on Form No. 31-B, as prescribed by the secretary of state, and the word "contribution" should be written in the "purpose" portion of the form.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.10
Prior Effective Dates: 9/6/74, 7/13/98 (Emer.), 9/14/98, 1/1/02

111-5-08 Monthly statements.

Monthly statements shall be filed no later than three business days after the last day of the month covered by such statement. Such statement shall be on a form prescribed by the secretary of state and shall include all of the following:

(A) The full name and address of each person, political party, political contributing entity, campaign committee, legislative campaign fund or political action committee from whom contributions are received and the registration number assigned to the political action committee;

(B) The amount, month, day, and year of the contribution;

(C) If a campaign committee of a statewide candidate receives a contribution from an individual that exceeds one hundred dollars, the name of the individual's current employer, if any, or, if the individual is self-employed the individual's occupation;

(D) If a campaign committee of a statewide candidate receives a contribution transmitted pursuant to section 3599.031 of the Revised Code from amounts deducted from the wages and salaries of two or more employees that exceeds one hundred dollars, the full name of the employees' employer and the full name of the labor organization of which the employees are members, if any.

The information included on a monthly statement shall not be reported again on any subsequent monthly statement, two-business-day statement, or campaign finance statement required by section 3517.10 of the Revised Code.

Any monthly statement required to be filed under section 3517.10 of the Revised Code that is found to be incomplete or inaccurate by the secretary of state shall be accepted on a conditional basis, and the person who filed it shall be notified by certified mail as to the incomplete or inaccurate nature of the report. Within twenty-one days after receipt of a notice, the recipient shall file an addendum to the statement providing the information necessary to complete or correct the statement.

A statement is incomplete or inaccurate if it fails to disclose substantially all contributions that are received from a source and that are required to be reported on the monthly statement required by section 3517.10 of the Revised Code or if the report fails to disclose at least ninety per cent of the total contributions received during the reporting period.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.10 , 3517.11
Prior Effective Dates: 8/23/95 (Emer.), 11/21/95, 7/13/95 (Emer.), 9/24/98, 1/1/02

111-5-09 Two-business-day statements.

If any contribution, alone or in aggregation with any other contribution, is received from the same contributor in the amount of five hundred dollars or more by the campaign committee of any candidate for chief justice or any candidate for justice of the supreme court or in the amount of two thousand five hundred dollars or more by the campaign committee of any other statewide candidate on or after the nineteenth day before through midnight of the day of the election, the campaign committee of that candidate shall notify the secretary of state within forty-eight hours of receipt of the contribution. The notification shall be in writing and shall include the name of the candidate and the office sought by the candidate, the identification of the contributor, and the date of receipt and amount of the contribution. The notification required by this rule shall be in addition to the reporting of these contributions on the postelection statement required under section 3517.10(A)(2) of the Revised Code.

Any two-business-day statement required to be filed under section 3517.10 of the Revised Code that is found to be incomplete or inaccurate by the secretary of state shall be accepted on a conditional basis, and the person who filed it shall be notified by certified mail as to the incomplete or inaccurate nature of the statement. Within twenty-one days after receipt of a notice, the recipient shall file an addendum to the statement providing the information necessary to complete or correct the statement.

A statement is incomplete or inaccurate if it fails to disclose substantially all of the information required to be reported on the two-business-day statement.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.10 , 3517.11
Prior Effective Dates: 8/23/95 (Emer.), 11/21/95, 7/13/98 (Emer.), 11/24/98, 1/1/02

111-5-10 Short form statements.

(A) No campaign committee is required to file a postprimary election campaign finance statement required under division (A)(2) section 3517.10 of the Revised Code if, during the combined preelection and postelection reporting periods, the committee received contributions of five hundred dollars or less and made expenditures of five hundred dollars or less. Instead, the campaign committee may file a short-form statement as prescribed by the secretary of state. The statement shall indicate the total amount of contributions received and expenditures made and the balance on hand, and shall be signed under penalty of election falsification. If either the contributions received or the expenditures made during this period exceed five hundred dollars, the campaign committee must file the postprimary election statement required by section 3517.10(A)(2) of the Revised Code that includes all the information required in divisions (B) and (C) of section 3517.10 of the Revised Code.

(B) No campaign committee is required to file a postgeneral election campaign finance statement required by division (A)(2) of section 3517.10 of the Revised Code if, during the combined preprimary, postprimary, pregeneral, and postgeneral election periods, it received contributions and made expenditures of five hundred dollars or less. Instead, the campaign committee may file a short-form statement as prescribed by the secretary of state. The statement shall indicate the total amount of contributions received and expenditures made and the balance on hand, and shall be signed under penalty of election falsification. If either the contributions received or the expenditures made during the combined periods exceed five hundred dollars, the campaign committee shall file the postgeneral election statement required by division (A)(2) of section 3517.10 of the Revised Code that includes all the information required in divisions (B) and (C) of section 3517.10 of the Revised Code.

(C) Paragraphs (A) and (B) of this rule do not apply if a campaign committee makes expenditures prior to the first day of January of the year of the election at which the candidate seeks nomination or election to office or if the campaign committee does not file a termination statement with its postprimary election statement in the case of an unsuccessful primary election candidate or with its postgeneral election statement in the case of other candidates.

(D) If a campaign committee of a successful candidate at a primary election has filed a short form in accordance with this rule, then the first statement that committee files in regard to the general election shall reflect all contributions received and all expenditures made during the preprimary and postprimary election periods.

(E) A campaign committee of a candidate that was unsuccessful in its effort to obtain its party's nomination to office and that fails to terminate may not file a short form statement for the postprimary election statement required under division (A)(2) of section 3517.10 of the Revised Code as provided in this rule, regardless of the amount of contributions received and expenditures made. Instead such campaign committee must file the statements required by divisions (A)(1) and (A)(2) of section 3517.10 of the Revised Code.

(F) A campaign committee of a candidate that was unsuccessful in its effort to seek election to office and that fails to terminate may not file a short form statement as provided in this rule, regardless of the amount of contributions received and expenditures made. Instead such campaign committee must file the statements required by divisions (A)(1) and (A)(2) of section 3517.10 of the Revised Code.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.10
Prior Effective Dates: 8/23/95, 11/21/95, 7/13/98, 9/24/98, 1/1/02

111-5-11 Forms.

Each statement filed with the office of the secretary of state or a county board of elections by the campaign committee of a candidate or by a political party, political contributing entity, political action committee, ballot issue committee, individual, or legislative campaign fund shall be filed on the appropriate form prescribed by the secretary of state.

Forms may be obtained by writing to the Ohio Secretary of State, 180 East Broad Street, 15th floor, Columbus, Ohio 43215, from the secretary of state's web site, www.state.oh.us/sos/, or from any county board of elections.

Any individual or entity required to file campaign finance statements under Chapter 3517. of the Revised Code whose statement is filed with a board of elections or with the secretary of state may reproduce the forms that are prescribed by the secretary of state or, with the prior written approval of the secretary of state, may modify the forms prescribed by the secretary of state provided that the modified forms are only for the individual's or entity's own use.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.10 , 3517.11
Prior Effective Dates: 8/23/95, 11/21/95, 7/13/98, 9/24/98, 1/1/02

111-5-12 Deposit of receipts.

(A) As used in this rule, "committee" means a campaign committee, political party, political action committee, political contributing entity, legislative campaign fund, or ballot issue committee.

(B) All contributions received by a committee shall be deposited in an account or accounts established by the committee within thirty days of receipt or shall be returned to the contributor without being deposited. The treasurer of the committee shall be responsible for making such deposits or returns. A committee shall make all disbursements by check or similar draft drawn on an account at its designated campaign depository. Funds may be transferred from the depository for investment purposes, but shall be returned to the depository before such funds are used to make expenditures.

The treasurer of the committee shall be responsible for examining all contributions received for evidence of illegality and for ascertaining whether contributions received, when aggregated with other contributions from the same contributor, exceed the contribution limits of section 3517.102 of the Revised Code.

Contributions that present genuine questions as to whether they were made in excess of the allowable contribution limits or by corporations or foreign nationals, or in the name of another, may be either deposited in a campaign depository, or returned in their entirety to the contributor. If any such contribution is deposited, the treasurer shall make his or her best efforts to determine the legality of the contribution. No expenditures shall be made using such contributions unless the treasurer has determined that the contribution was not made in excess of the allowable contribution limits, or by a corporation, foreign national, or made in the name of another.

The treasurer shall have been deemed to have made his or her best efforts if he or she has made at least one written or oral request for evidence of the legality of the contribution.

Such evidence includes, but is not limited to, a written statement from the contributor explaining why the contribution is legal, or a written statement by the treasurer memorializing an oral communication explaining why the contribution is legal.

If the contribution cannot be determined to be allowed under Ohio law, the treasurer shall refund the entire contribution to the contributor within thirty days.

If the treasurer, exercising his or her responsibilities, including best efforts in the case of questionable contributions, determines that a contribution was not made illegally, such as in excess of the contribution limits, or by a corporation, foreign national, or made in the name of another, but later discovers that it is illegal based on new evidence not available at the time of receipt and deposit or best efforts determination, the treasurer shall refund the entire contribution to the contributor within ten days of the date on which the illegality is discovered. If the committee does not have sufficient funds to cover the refund of the contribution at the time the illegality is discovered, the committee shall first refund an amount equal to the committee's balance on hand and shall refund the balance of the contribution from the next funds it receives.

Contributions which on their face exceed the contribution limits set forth in section 3517.102 of the Revised Code and contributions which on their face are from corporations or foreign nationals shall not be deposited but shall be returned in their entirety to the contributor within ten days of receipt.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.10 , 3517.102
Prior Effective Dates: 8/23/95, 11/21/95, 7/13/98, 1/1/02

111-5-13 Checks combining contributions with other payments.

A contributor may not issue a single check to a corporation or labor organization that represents both a contribution to the corporation's or labor organization's political action committee or separate segregated fund and payment of dues or other fees. Checks for contributions and checks for the payment of dues or other fees must be issued separately.

A contributor may issue a single check to an association or other organization which is not a corporation or labor organization that represents both a contribution to the association's or other organization's political action committee and payment of dues or other fees. The treasurer of the association's or other organization's political action committee that receives a portion of the proceeds of a single check issued for dues or other fees and a contribution, shall maintain records of the amount received as a contribution to ensure that individual contribution limits are not exceeded and other reporting requirements are met.

Under a payroll deduction plan, an employer may not issue a single check on behalf of its employees which check represents a combined payment of contributions to a political action committee or separate segregated fund of a labor organization of the employer's employees or to a political action committee or separate segregated fund of an association of which the employer is a member, and dues or other fees to such labor organization or association except when such check is issued to an entity separate from the labor organization or association on behalf of one or more employees for purposes of distribution.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3599.031
Prior Effective Dates: 8/23/95, 3/29/96, 1/1/02

111-5-14 Accounting for contributions and expenditures.

The treasurer of a campaign committee, political action committee, ballot issue committee, political contributing entity, political party, or legislative campaign fund shall fulfill all record-keeping duties as set forth in this rule.

(A) Except as otherwise provided in paragraph (H) of this rule, an account of contributions shall be kept, by any reasonable accounting procedure, of all contributions received by or on behalf of the entity, regardless of the amount of the contribution received or the circumstances of where the contribution was received. The account shall include the name and street address of the contributor, the date the contribution was received, the form in which the contribution was received, and the amount of the contribution. The account shall also include all of the following:

(1) For contributions in excess of one hundred dollars received by a campaign committee of a statewide candidate or candidate for the office of member of the general assembly from two or more employees through a system of payroll deduction, the name and street address of each contributor, the date the contribution was received, the name of the contributors' employer, and the name of the contributors' labor organization, if any;

(2) For contributions received by a campaign committee of a statewide candidate or candidate for the office of member of the general assembly from any person in excess of one hundred dollars, the name of the contributor's employer or, if self-employed, the contributor's occupation;

(3) For contributions from a political action committee, the full name and street address of the political action committee, the registration number of the committee issued by the secretary of state under section 3517.10 of the Revised Code, if any, and the date of receipt and amount of the contributions.

(B) An account shall be kept of all expenditures made by or on behalf of a campaign committee, political action committee, ballot issue committee, political contributing entity, political party, or legislative campaign fund. Such account shall consist of a record of all of the following:

(1) The name and address of every person or entity to whom any expenditure is made;

(2) The date, amount, and purpose of the expenditure. As used in this paragraph, "purpose" includes a brief statement or description of why the expenditure is made.

(C) In addition to the accounts that must be kept as provided in this rule, each campaign committee, political action committee, ballot issue committee, political party, political contributing entity, or legislative campaign fund shall retain all records related to its contribution and expenditure activity. These records shall include, but are not limited to, all of the following:

(1) Statements received from its campaign depository;

(2) Canceled checks or authentic facsimiles thereof, except that disbursements by share draft or check drawn on a credit union account shall be documented by providing a carbon copy of the share draft or check drawn on the credit union account along with a copy of the monthly account statement showing that the share draft or check was paid by the credit union;

(3) For credit card transactions, the monthly billing statement or customer receipt for each credit card transaction.

(D) The requirement of section 3517.10 of the Revised Code that every expenditure in excess of twenty-five dollars shall be vouched for, is satisfied by providing an original or photocopy of any of the following: .

(1) A receipted bill; or

(2) A canceled check; or

(3) An account statement, from the committees financial institution, which contains the name of the payee, amount, date, and check number.

(E) In performing record-keeping duties, the treasurer or the treasurer's authorized agent shall use his or her best efforts to obtain, maintain, and submit the required information. If there is a showing that best efforts have been made, any records of an entity that is required to file a statement under section 3517.10 of the Revised Code shall be deemed to be in compliance with Chapter 3517. of the Revised Code. With regard to the requirements of this rule concerning receipts, invoices, and canceled checks, the treasurer will not be deemed to have exercised best efforts to obtain, maintain, and submit the records unless the treasurer has made at least one written attempt for each transaction to obtain a duplicate copy of the invoice, receipt, or canceled check.

(F) The treasurer shall preserve all records and accounts required to be kept under this rule for six years after the statement to which such records and accounts relate has been filed.

(G) Except as otherwise provided in section 3517.108 of the Revised Code, contributions received by a candidate or by a candidate's campaign committee in a particular election period are deemed to have been made for the election period during which they were received.

(H) In accordance with division (L) of section 3517.10 of the Revised Code, paragraph (A) of this rule does not apply to contributions received by a political contributing entity from the dues, membership fees, or other assessments of its members or from its officeholders, shareholders, or employees to the extent that dues, membership fees, or other assessments may be aggregated for reporting purposes.

(I) Pursuant to division (B)(4) of section 3517.081 of the Revised Code, a candidate shall not become a beneficiary of a multi-beneficiary campaign committee without first terminating the candidate's individual campaign committee, if one exists, by doing any of the following in disposal of any remaining contributions:

(1) Giving the amount to the Ohio elections commission fund;

(2) Giving the amount to individuals who made contributions as a refund of all or part of their contribution;

(3) Giving the amount to a corporation that is exempt from federal income taxation under subsection 501(a) and described in subsection 502(c) of the Internal Revenue Code.

A candidate's individual campaign committee shall not contribute or transfer any contributions into any multi-beneficiary campaign committee by or for the benefit of that candidate.

(J) When terminating a multi-beneficiary campaign committee in accordance with division (B)(3)(a) of section 3517.081 of the Revised Code, the campaign committee shall dispose of any remaining contributions only by doing any of the following:

(1) Giving the amount to the Ohio elections commission fund;

(2) Giving the amount to individuals who made contributions as a refund of all or part of their contribution;

(3) Giving the amount to a corporation that is exempt from federal income taxation under subsection 501(a) and described in subsection 502(c) of the Internal Revenue Code.

No contributions from the multi-beneficiary campaign committee shall be contributed or transferred into any candidate's individual campaign committee. This prohibition on a multi-beneficiary campaign committee contributing or transferring contributions into any candidate's individual campaign committee, as prescribed in division (B)(3)(b) of section 3517.081 of the Revised Code, applies only when the multi-beneficiary campaign committee is in the process of terminating in accordance with division (B)(3)(a) of section 3517.081 of the Revised Code and paragraph (J) of this rule.

(K) Pursuant to section 3517.081 of the Revised Code, each candidate shall have no more than one campaign committee. As prescribed by divisions (B)(3) and (B)(4) of section 3517.081 of the Revised Code and paragraphs (I) and (J) of this rule, no candidate may have, in concurrent operation, campaign committees for which the candidate is both the sole beneficiary in the case of an individual campaign committee and a beneficiary of a multi-beneficiary campaign committee.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.10 , 3517.081 , 3517.109
Prior Effective Dates: 8/23/95 (Emer.), 11/21/95, 7/13/98 (Emer.), 9/24/98, 1/1/02, 1/1/06

111-5-15 Uniform reporting of contributions.

If an itemized contribution is made by more than one person in a single instrument, the treasurer of an entity that is required to file statements under section 3517.10 of the Revised Code shall report the amount to be attributed to each contributor as specified in the written instrument.

Absent evidence to the contrary, any contribution made from a joint checking account or by other written instrument shall be reported as a contribution by the person signing or endorsing the joint check or other written instrument.

If a contribution is made from a partnership or unincorporated business account, the treasurer shall report the amount to be attributed to each partner or owner as specified by an authorized partner or owner of the partnership or unincorporated business. If no specified attribution is made, the treasurer shall attribute the contribution equally among all partners of the partnership or owners of the unincorporated business.

If a contribution is made from an inter vivos or testamentary trust or a decedent's estate, the treasurer shall report the amount to be attributed to each beneficiary of the trust or estate who is making the contribution, as specified by the beneficiary. If no specific attribution is made, the treasurer shall attribute the contribution equally among all beneficiaries of the trust or estate.

If a contribution is refunded to the contributor, the treasurer of the reporting entity making the refund shall report the refund on the statement covering the reporting period in which the refund is made.

If a contributor's name is known to have changed since an earlier contribution reported, the exact name or address previously used shall be noted with the first reported contribution from the contributor subsequent to the name change.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.08 , 3517.10
Prior Effective Dates: 6/29/01, 7/1/06

111-5-16 Allocation of expenses between candidates.

Expenditures including in-kind contributions and independent expenditures made on behalf of more than one clearly identified candidate shall be attributed to each such candidate according to the benefit reasonably expected to be derived. For example, in the case of a publication or broadcast communication, the attribution shall be determined by the proportion of space or time devoted to each candidate as compared to the total space or time devoted to all candidates.

An expenditure made by a candidate or the candidate's campaign committee with the consent of, in coordination, cooperation, or consultation with, or at the request or suggestion of another candidate or campaign committee shall be reported as an in-kind contribution to the candidate or campaign committee on whose behalf the expenditure was made, except that expenditures made by party committees or legislative campaign funds need only be reported as an expenditure.

Expenditures for rent, personnel, overhead, general administrative, fund-raising, and other day-to-day costs of political parties or legislative campaign funds need not be attributed to individual candidates, unless these expenditures are made on behalf of a clearly identified candidate and the expenditure can be directly attributed to that candidate.

Expenditures for educational campaign seminars, for training of campaign workers, and for registration or get-out-the-vote drives of political parties or legislative campaign funds need not be attributed to individual candidates unless these expenditures are made on behalf of a clearly identified candidate, and the expenditure can be directly attributed to that candidate.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.08 , 3517.10 , 3517.102
Prior Effective Dates: 8/23/95 (Emer.), 11/21/95, 1/1/02

111-5-17 Other income.

For purposes of preparing a campaign finance statement required by section 3517.10 of the Revised Code, items of other income such as investment income, interest income, refunds received by the reporting entity, uncashed checks, or the reporting entity's own insufficient funds checks that are returned to the reporting entity shall be reported on a form separate from an account of contributions and expenditures. Such items of other income are presumed, unless shown otherwise, not to count toward the contribution limits set forth in section 3517.10 2 of the Revised Code.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.10
Prior Effective Dates: 8/23/95 (Emer.), 1/1/02

111-5-18 Joint fund-raising.

Any campaign committee or other reporting entity that engages in a joint fund-raising activity shall do the following:

(A) Require each contributor who desires to make a contribution to more than one participant to write a separate check or make a separate contribution to each participant in the joint fund-raiser subject to the contribution limits in section 3517.102 of the Revised Code;

(B) Report all contributions received in its name or for its benefit on form 31-E;

(C) Return any check or contribution made payable to more than one participant.

Expenses for a joint fund-raising activity shall be equally divided among all participants in the activity and reported accordingly, unless agreed otherwise by the participants.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.10 , 3517.102
Prior Effective Dates: 8/23/95, 11/21/95, 1/1/02

111-5-19 Political communications.

(A) The following articles are exempted from the disclaimer or identification requirements of section 3517.20 of the Revised Code:

(1) Badges or buttons;

(2) Balloons;

(3) Cups and mugs;

(4) Combs;

(5) Emery boards;

(6) Key tags;

(7) Lapel pins, charms, tie tacks, rings, and other items of jewelry;

(8) Letter openers;

(9) Pencils;

(10) Pens;

(11) Standard measuring rulers not more than twelve inches long;

(12) Sponges;

(13) Golf balls and golf tees;

(14) Tee shirts, caps, hats, and other articles of clothing;

(15) Individually wrapped candy;

(16) Magnets measuring two and one-half inches by three inches or less, or seven and one-half square inches or less, or three inches in diameter or less;

(17) Stickers, labels, decals, or any other printed material with an adhesive back measuring two and one-half inches by three inches or less, or seven and one-half square inches or less, or three inches in diameter or less.

(18) Plastic discs, designed to be sailed with a flip of the wrist for recreation or competition;

(19) Plastic bags;

(20) Plastic or wooden sticks manufactured for the purpose of stirring paint;

(21) Plastic flyswatters;

(22) Banners that are towed by an aircraft in flight.

(B) Specific exemptions for articles not listed above may be obtained by sending a written request to the "Office of the Secretary of State, Legal Division, 180 E. Broad Street, 16th floor, Columbus, Ohio 43215." A request for a specific exemption must contain a complete description of the article to be exempted, including a photocopy or other reproduction of the article and the exact dimensions of the article, a brief statement explaining why the exemption should be granted, and the address and telephone number of the person making the request.

(C) Specific exemptions may be granted to articles similar to those listed in paragraph (A) of this rule, the size or nature of which makes it unreasonable to add a disclaimer.

(D) Specific exemptions will not be granted to printed political communications such as placards, posters, signs, newspaper and magazine advertisements, match books, billboards, flyers, handbills, or business cards or any other printed material measuring more than two and one-half by three inches, or more than seven and one-half square inches, or more than three inches in diameter.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.20
Prior Effective Dates: 8/20/81, 1/1/02

111-5-20 Amendments.

(A) The secretary of state or the board of elections shall examine all statements required to be filed under sections 3517.081 to 3517.17 of the Revised Code for compliance with sections 3517.08 to 3517.17 of the Revised Code. If during the examination conducted under division (B)(4) of section 3517.11 , the statement is found to be incomplete or inaccurate, a notice shall be sent by certified mail to the committee or entity that filed the statement detailing the items that are incomplete or inaccurate. Except as otherwise provided in this rule, the recipient shall file, within twenty-one days after the receipt of the notice, an addendum, amendment or other correction to the statement providing the information necessary to complete or correct the statement. The addendum, amendment or other correction shall be submitted to the officer with whom the original statement was filed.

(B) A committee or other entity that receives a notice as described in paragraph (A) of this rule from the secretary of state or a county board of elections may request additional time to respond to the notice. Any request for additional time must be made within twenty-one days after the receipt of the notice.

(C) The secretary of state or a county board of elections may extend the response deadline, for a reasonable period of time as determined by its discretion, for a committee or other entity who receives a notice as described in paragraph (A) of this rule, provided the committee or other entity makes a timely request for additional time pursuant to paragraph (B) of this rule. The secretary of state or board of elections may extend the response deadline when the request is made after twenty-one days upon a showing in writing of reasonable exigency by the committee or other entity.

Effective: 01/17/2011
R.C. 119.032 review dates: 11/02/2010 and 07/15/2015
Promulgated Under: 119.03
Statutory Authority: 3517.23
Rule Amplifies: 3517.11
Prior Effective Dates: 01/01/2006

111-5-21 Reporting of a contribution from a partnership or other unincorporated business.

(A) As required by division (I) of section 3517.10 of the Revised Code, the recipient of a contribution from a partnership or other unincorporated business must itemize the contribution by listing both the partnership or other unincorporated business and the name of each partner, owner or member for whom the partnership or other unincorporated business issued the contribution. No contribution may be made solely in the name of the partnership or other unincorporated business.

(B) Simultaneous with the issuance of a check or other instrument which represents one or more individual contributions, a partnership or other unincorporated business must provide one of the following:

(1) The name of each partner, owner, or member as of the date of the contribution or contributions, and a statement that the total contributions are to be allocated equally among all of the partners, owners, or members; or

(2) The name of each partner, owner, or member as of the date of the contribution or contributions who is participating in the contribution or contributions, and a statement that the contribution or contributions are to be allocated to those individuals in accordance with the information provided by the partnership or other unincorporated business to the recipient of the contribution.

(C) When a contribution is received from a partnership or other unincorporated business, the recipient of the contribution must itemize the contribution as directed by the partnership or other unincorporated business pursuant to paragraph (B)(1) or (B)(2) of this rule. No contribution from a partnership or other unincorporated business may be accepted, deposited or used unless the recipient has the allocation information necessary to itemize the contribution by the partner, owner or member as provided by paragraph (B)(1) or (B)(2) of this rule.

(D) To comply with division (I) of section 3517.10 of the Revised Code and this rule, the recipient of a contribution from a partnership or other unincorporated business must separately list the name, address, date and amount of each allocated contribution as provided by the partnership or other unincorporated business at the time of the contribution. For each entry, whether on paper forms or by electronic means of transmission as prescribed by the secretary of state, the recipient shall utilize the employer/occupation field to disclose the name of the issuing partnership or other unincorporated business.

(E) For purposes of contribution limitations prescribed by section 3517.102 of the Revised Code, a contribution by a partnership or other unincorporated business shall be considered to have been made by the partner(s), owner(s), or member(s) as allocated and itemized pursuant to paragraphs (B)(1) and (B)(2) of this rule and division (I)(2) of section 3517.10 of the Revised Code. The allocated portion of any partnership or other unincorporated business contribution counts toward the limitations prescribed by section 3517.102 of the Revised Code as applied to individuals, political action committees, political contributing entities, political parties, campaign committees and legislative campaign funds. Both the maker and recipient of an allocated partnership or other unincorporated business contribution must ensure that each allocated contribution, when added to any other contribution from the allocated source, does not violate the contribution limitations, as prescribed by section 3517.10 2 of the Revised Code, of the allocated contributor.

R.C. 119.032 review dates: 11/08/2013 and 07/31/2018
Promulgated Under: 119.03
Statutory Authority: 35170.23
Rule Amplifies: 3517.10 , 3517.102
Prior Effective Dates: 07/27/06