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