§1491.7. Reports; contents

            A. (1) Unless otherwise specifically provided, each report required by this Part shall contain the following information:

            (a) The name and address of the committee for whom the report is filed.

            (b) The name and address of the treasurer completing the report.

            (c) The names and addresses of the committee chairman and of the other principal officers.

            (2) Unless otherwise specifically provided, each report by a political committee, principal campaign committee, or independent expenditure-only committee required by this Part shall contain the following information:

            (a) The name, address, office sought, and party affiliation of each candidate whom the committee is supporting or opposing, and a designation as to whether such committee is supporting or opposing such candidate.

            (b) Whether the committee is supporting or opposing the entire ticket of any party, and, if so, the name of the party.

            (c) If the report is for a principal campaign committee, a statement that the committee is a principal campaign committee and the name of the candidate and of all subsidiary committees for whom the principal campaign committee is reporting and the address of such committees, or if a committee has no address, the address of the committee chairman.

            (3) Unless otherwise specifically provided, each report by a leadership committee required by this Part shall contain the name of the elected official with whom the leadership committee is affiliated.

            B. Each report required to be in conformity with this Section shall contain the following information:

            (1) The amount of cash and cash investments on hand at the end of the prior reporting period.

            (2) The total of all contributions received and accepted by the committee during the reporting period.

            (3) Cash income from investments received during the reporting period.

            (4) Contributions received during the reporting period for which the report is being completed shall be reported, and the same shall be reported irrespective of the amount thereof except as otherwise provided, as follows:

            (a) The full name and address of each person who has made one or more contributions, except contributions in the form of a payroll deduction or dues check-off system, to and which have been received and accepted by the committee during the reporting period; the aggregate amount of such contributions, except in-kind contributions, from each person, and the date and amount of each such contribution; and a brief description of each in-kind contribution from each person, the valuation thereof made by the chairman and the treasurer, and the date of the in-kind contribution.

            (b) The full name and address of each person who has made one or more contributions in the form of a payroll deduction or dues check-off system in excess of twenty-five dollars in the aggregate in a calendar year to and which have been received and accepted by the committee during the reporting period, and the date and amount of each contribution. In the case of a political committee that supports multiple candidates or issues and receives over ten thousand contributions in the form of a payroll deduction or dues check-off system when no single contributor contributes in excess of fifty dollars in the aggregate in a calendar year, such committee may elect to report the names and addresses of its contributors on an annual basis. Political committees making this election shall list the names and addresses of its contributors, the total amount of the contributions received per contributor, and the schedule of the receipt of such contributions on the annual report due by February twenty-eighth complete through the preceding December thirty-first.

            (c) The aggregate amount of all contributions, other than in-kind contributions, received and accepted during the reporting period.

            (d) The aggregate valuation of in-kind contributions received during the reporting period.

            (5)(a) The gross proceeds received and accepted by the committee during the reporting period from the sale of paraphernalia. Purchases of paraphernalia from the committee which are made by the same person and are of such amount as to be reportable, either singly or in the aggregate, as provided in Paragraph (4) of this Subsection, shall be so reported; however, single transactions to purchase paraphernalia which are not in excess of fifty dollars must be reported only in the report of gross proceeds and shall not be required to be reported as provided in Paragraph (4) of this Subsection.

            (b) The gross proceeds received and accepted by the committee during the reporting period from the sale of raffle tickets. Purchases of raffle tickets that are made by the same person and are of such amount as to be reportable, either singly or in the aggregate, as required in Paragraph (4) of this Subsection, shall be so reported; however, single transactions to purchase raffle tickets which are not in excess of fifty dollars must be reported only in the report of gross proceeds and shall not be required to be reported as provided in Paragraph (4) of this Subsection.

            (6) The gross proceeds received and accepted by the committee during the reporting period from the sale of tickets to testimonials or similar fundraising events. The proceeds of any such sale shall be considered a contribution, and such contributions shall also be reported as provided in Paragraph (4) of this Subsection.

            (7) The name and address of each committee from which the reporting committee received and accepted any transfer of funds during the reporting period, and the amount of each such transfer.

            (8) Any other cash receipts, not contributions, received from any other source not included above during the reporting period, for example, refunds of overpayments or excess contributions and the nature, source, and an explanation thereof.

            (9) Total of all receipts for the reporting period.

            (10) The date and amount of each loan for campaign purposes made or received by the committee to or from any person or committee during the reporting period, together with the full name and address of the lender, of the recipient of the proceeds of the loan, and of any person who makes any type of security agreement binding himself or his property, directly or indirectly, for the repayment of all or any part of the loan.

            (11) The total of all loans made and the total of all loans received during the reporting period.

            (12) The total of all expenditures made by the committee during the reporting period.

            (13) The full name and address of each person to whom an expenditure has been made by the committee during the reporting period. The amount, a description of the purpose as it relates to the expenditure, the date of each expenditure, and, for all committees other than leadership committees, the name and address of and office sought by candidates on whose behalf each such expenditure was made shall be reported. A brief description of an in-kind expenditure shall be given, as well as the valuation made by the chairman and the treasurer and the date(s) of the expenditure. When multiple expenditures have been made to the same person during the reporting period, the aggregate amount of such expenditures, other than in-kind expenditures, and the aggregate valuation of in-kind expenditures shall be reported for each such person. The aggregate of all expenditures made during the reporting period, other than in-kind expenditures, and the aggregate valuation of all in-kind expenditures shall also be reported. The aggregate amount expended for each candidate shall also be reported.

            (14) The amount and nature of debts and obligations owed by or to the committee during the reporting period which relate to the conduct of any political campaign, including but not limited to loans required to be reported under Paragraph (10) of this Subsection.

            (15) All payments made during the reporting period to repay loans, the amount, date, and source thereof.

            (16) Repealed by Acts 1993, No. 199, §2, eff. June 1, 1993.

            (17) The total amount of expenditures during the reporting period from the petty cash fund.

            (18) The name and address of each committee to which the reporting committee made a transfer of funds, during the reporting period, and the date and amount of each such transfer.

            (19) The date and amount of each anonymous contribution received and the day each was transmitted to the state as required by R.S. 18:1505.2(B) during the reporting period and the total amount of such anonymous contributions received and transmitted during the reporting period.

            (20) The amount of cash and cash investments of the committee on hand at the end of the reporting period.

            (21) All other disbursements, not expenditures, made during the reporting period and the nature, recipient, and an explanation thereof, including any payments paid in accordance with the Uniform Unclaimed Property Act of 1997.

            (22) The total amount of expenditures during the reporting period made in relation to the publication, distribution, transportation, or transmission of statements relative to candidates which do not fully disclose the name of the individual or the name of the association, organization, committee, or corporation and the full and correct name and address of its chairman or other chief administrative officer and whether or not such individual, association, organization, committee, or corporation supports or opposes such candidate.

            C. (1) Expenditures made by a public relations firm, an advertising agency, or agent for a committee shall be considered expenditures of the committee and must be reported as required by this Section. Each such firm, agency, or agent, which makes any expenditure for any committee shall timely furnish to such committee such information relative thereto as may be required for compliance with this Part.

            (2) The committee may report expenditures made to a public relations firm, advertising agency, or agent as an expenditure made to the public relations firm, advertising agency, or agent if the expenditure is less than five thousand dollars. However, expenditures of five thousand dollars or more made to a public relations firm, advertising agency, or agent shall be reported as expenditures made to the payee.

            D. The supervisory committee may require the reporting of totals of any information otherwise required to be reported, including totals of amounts reported in the current report, or in the current report and other previous reports.

            E. The reports required in this Part shall be filed on forms provided by the supervisory committee as more specifically provided in R.S. 18:1511.3.

            Acts 1980, No. 786, §1, eff. Jan. 1, 1981. Acts 1988, No. 994, §1, eff. Jan. 1, 1989; Acts 1990, No. 180, § 2, eff. Jan. 1, 1991; Acts 1990, No. 1088, §§1 and 2, eff. Jan. 1, 1991; Acts 1992, No. 751, §1, eff. July 7, 1992; Acts 1993, No. 199, §2, eff. June 1, 1993; Acts 1995, No. 300, §1, eff. June 15, 1995; Acts 1995, No. 957, §1; Acts 2010, No. 778, §1, eff. June 30, 2010; Acts 2014, No. 838, §1, eff. Jan. 1, 2015; Acts 2014, No. 857, §1; Acts 2020, No. 161, §1, eff. Jan. 1, 2021; Acts 2024, No. 615, §2; Acts 2025, No. 398, §1, eff. June 20, 2025.