§ 163-278.12. Special reporting of contributions and independent expenditures.
§ 163‑278.12. Specialreporting of contributions and independent expenditures.
(a) Subject to G.S. 163‑278.39and G.S. 163‑278.14, individuals and other entities not otherwiseprohibited from doing so may make independent expenditures. In the event an individualor other entity making independent expenditures but not otherwise required toreport them makes independent expenditures in excess of one hundred dollars($100.00), that individual or entity shall file a statement of such independentexpenditure with the appropriate board of elections in the manner prescribed bythe State Board of Elections.
(b) Any entity otherthan an individual that is permitted to make contributions but is not otherwiserequired to report them shall report each contribution in excess of one hundreddollars ($100.00) with the appropriate board of elections in the mannerprescribed by the State Board of Elections.
(c) In assuringcompliance with subsections (a) and (b) of this section, the State Board ofElections shall require the identification of each entity making a donation ofmore than one hundred dollars ($100.00) to the entity filing the report if thedonation was made for the purpose of furthering the reported independentexpenditure or contribution.
(d) Contributions or expendituresrequired to be reported under this section shall be reported within 30 daysafter they exceed one hundred dollars ($100.00) or 10 days before an electionthe contributions or expenditures affect, whichever occurs earlier. (1973, c. 1272, s. 1; 1979,c. 107, s. 15; c. 1073, s. 20; 1999‑31, s. 2(d); 2004‑127, s. 16.)