Every person, group of persons or organization, other than a political committee, that makes certain communications may be required to file certain disclosure forms with the FEC, as well as comply with disclaimer requirements for specific types of communications.
Independent expenditures by persons other than political committees
An independent expenditure is an expenditure for a communication that expressly advocates the election or defeat of a clearly identified candidate and which is not made in coordination with any candidate or his or her campaign or political party. Independent expenditures are not contributions and are not subject to contribution limits.
Individuals, corporations, labor organizations and other persons may support (or oppose) candidates by making independent expenditures. Every person, group of persons or organization, other than a political committee, that makes or contracts to make independent expenditures aggregating in excess of $250 with respect to a given election in a calendar year must report these expenditures on Form 5. Such filers may also have to disclose this activity within 48 or 24 hours based upon the date and amount of the expenditure
Express advocacy communications to restricted class by corporations, labor organizations and membership organizations
When a corporation, labor organization, trade association or incorporated membership organization pays for express advocacy communications that are directed to the restricted class, it (rather than the SSF) must report the payments on Form 7, once the payments exceed $2,000 for any election (primary or general).
Corporate and labor organization communications to the restricted class (including reporting)
Individuals and other persons, including corporations and labor organizations, that make or contract to make electioneering communications aggregating over $10,000 in the calendar year must report the disbursements to the FEC on Form 9 by 11:59 Eastern Time on the day following the disclosure date.