(1) (a) (I) Subject to subsection
(1.5) of this section, all candidate committees, political committees, issue
committees, small donor committees, and political parties shall report to the
appropriate officer their contributions received, including the name and address of
each person who has contributed twenty dollars or more; expenditures made, and
obligations entered into by the committee or party.
(II) Subject to subsection (1.5) of this section, in the case of contributions
made to a candidate committee, political committee, issue committee, and political
party, the disclosure required by this section shall also include the occupation and
employer of each person who has made a contribution of one hundred dollars or
more to such committee or party.
(III) Any person who expends one thousand dollars or more per calendar year
on electioneering communications or regular biennial school electioneering
communications shall report to the secretary of state, in accordance with the
disclosure required by this section, the amount expended on the communications
and the name and address of any person that contributes more than two hundred
fifty dollars per year to the person expending one thousand dollars or more on the
communications. If the person making a contribution of more than two hundred fifty
dollars is a natural person, the disclosure required by this section must also include
the person's occupation and employer. Electioneering communication reports must
include the name of the candidate or candidates unambiguously referred to in the
electioneering communication or regular biennial school electioneering
communication. In accordance with section 1-45-103 (9), an electioneering
communication includes any communication that satisfies all other requirements
set forth in section 2 (7) of article XXVIII of the state constitution but that is
broadcast, printed, mailed, delivered, or distributed between the primary election
and the general election.
(IV) In the case of a limited liability company, the disclosure required by this
section shall include, in addition to any other information required to be disclosed,
each contribution from the limited liability company regardless of the dollar amount
of the contribution.
(V) Any disbursement not otherwise defined as an expenditure may be
reported to the appropriate officer.
(VI) Any person, after expending five thousand dollars in aggregate in a
calendar year on direct ballot issue or ballot question expenditures, shall, for each
additional expenditure of one thousand dollars or more, report to the secretary of
state in accordance with the disclosure required by this section: The amount of the
expenditure, the purpose for which the expenditure was made, the date of the
expenditure, name and address of the payee, and the ballot question or ballot issue
supported or opposed. Such a report must be filed with the secretary of state no
later than forty-eight hours after the direct ballot issue or ballot question
expenditure was made.
(b) (Deleted by amendment, L. 2003, p. 2158, � 3, effective June 3, 2003.)
(c) A candidate committee in a special district election is not required to file
reports under this section until the committee has received contributions or made
expenditures exceeding two hundred dollars in the aggregate during the election
cycle.
(d) For purposes of this section, a political party shall be treated as a
separate entity at the state, county, district, and local levels.
(e) A candidate's candidate committee may reimburse the candidate for
expenditures the candidate has made on behalf of the candidate committee. Any
such expenditures may be reimbursed at any time. Notwithstanding any other
provision of law, any expenditure reimbursed to the candidate by the candidate's
candidate committee within the election cycle during which the expenditure is
made shall be treated only as an expenditure and not as a contribution to and an
expenditure by the candidate's candidate committee. Notwithstanding the date on
which any such expenditure is reimbursed, the expenditure shall be reported at the
time it is made in accordance with the requirements of this section.
(1.5) Notwithstanding any other provision of law, in light of the opinion of the
United States court of appeals for the tenth circuit in the case of Coalition for
Secular Government v. Williams, no. 14-1469 (10th circuit March 2, 2016), that
affirmed the order of the federal district court in the case of Coalition for Secular
Gov't v. Gessler, case no. 12 CV 1708, the disclosure requirements specified in
subsection (1)(a)(I) or (1)(a)(II) of this section and the reporting requirements
specified in subsection (3.3) or (6) of this section shall not apply to a small-scale
issue committee. A small-scale issue committee shall disclose or file reports about
the contributions or expenditures it has made or received or otherwise register as
an issue committee in connection with accepting or making such contributions or
expenditures in accordance with the following alternative requirements:
(a) A small-scale issue committee that accepts or makes contributions or
expenditures in an aggregate amount during any applicable election cycle that
does not exceed two hundred dollars is not required to disclose or file reports about
the contributions or expenditures it has made or received or otherwise register as
an issue committee in connection with accepting or making such contributions or
expenditures.
(b) (I) A small-scale issue committee that accepts or makes contributions or
expenditures in an aggregate amount during any applicable election cycle of
between two hundred dollars and five thousand dollars shall register with the
appropriate officer within ten business days of the date on which the aggregate
amount of contributions or expenditures exceeds two hundred dollars. The
registration required by this subsection (1.5)(b)(I) must include a statement listing:
(A) The committee's full name, spelling out any acronyms used in the name;
(B) The name of a natural person authorized to act as a registered agent of
the committee;
(C) A street address for the principal place of business of the committee;
(D) The purpose or nature of interest of the committee; and
(E) The name of the financial institution in which, in a separate account
bearing the name of the committee, all contributions received by the committee are
deposited.
(II) A small-scale issue committee described in subsection (1.5)(b)(I) of this
section is not required to make any disclosure about any contributions or
expenditures it has made or received.
(c) (I) At such time as an issue committee that began as a small-scale issue
committee accepts or makes contributions or expenditures in an aggregate amount
during any applicable election cycle that exceeds five thousand dollars, the
committee shall report to the appropriate officer, for each particular contribution or
expenditure accepted or made, the name and address of each person who has
made such contribution and the amount of each specific contribution and
expenditure accepted or made by the committee.
(II) At such time as any issue committee that began as a small-scale issue
committee accepts or makes contributions or expenditures in an aggregate amount
during any applicable election cycle that exceeds five thousand dollars, the
committee shall make disclosure of any contributions or expenditures it accepts or
makes on or after the date on which such aggregate amount exceeds five thousand
dollars in compliance with all applicable requirements under this article 45
pertaining to the disclosure by an issue committee of its contributions or
expenditures accepted or made.
(III) Within fifteen days of a small-scale issue committee becoming subject
to the applicable requirements governing an issue committee under this article 45,
the committee through its registered agent shall report this change in the
committee's status to the secretary of state.
(2) (a) (I) Except as provided in subsections (2)(a)(V), (2)(a)(VI), (2.1), (2.5),
(2.7), and (6) of this section, such reports that are required to be filed with the
secretary of state must be filed:
(A) Quarterly in off-election years no later than the fifteenth calendar day
following the end of the applicable quarter;
(B) On the first Monday in May and on each Monday every two weeks
thereafter before the primary election;
(C) On the first day of each month beginning the sixth full month before the
major election; except that no monthly report shall be required on the first day of
the month in which the major election, major political party vacancy election
conducted pursuant to section 1-12-203 (1.5), or county commissioner vacancy
election is held;
(D) On the first Monday in September and on each Monday every two weeks
thereafter before the major election, major political party vacancy election
conducted pursuant to section 1-12-203 (1.5), or county commissioner vacancy
election;
(E) Thirty-five days after a major election in election years or after a major
political party vacancy election; and
(F) Fourteen days before and thirty days after a special legislative election
or county commissioner vacancy election held in an off-election year.
(II) Such reports that are required to be filed with the municipal clerk for
municipalities with a population of less than one thousand and such reports
required to be filed pursuant to section 1-45-109 (1)(a)(II) and (1)(c) must be filed on
the twenty-first day and on the Friday before and thirty-five days after the primary
election, where applicable, and the major election in election years and annually in
off-election years on the first day of the month in which the anniversary of the
major election occurs.
(II.5) Such reports that are required to be filed with the municipal clerk for
municipalities that have a population of one thousand or more must be filed no later
than sixty days, thirty days, and fifteen days before, and thirty days after the major
election in election years and annually in off-election years on the first day of the
month in which the anniversary of the major election occurs; except that, for a
runoff election reports must be filed no later than fifteen days before and fifteen
days after the runoff election.
(III) For purposes of this section, election year means every even-numbered
year for political parties and political committees and each year in which the
particular candidate committee's candidate, or issue committee's issue, appears on
the ballot, including a regular biennial school election; and major election means
the election that decides an issue committee's issue, the election that elects a
person to the public office sought by the candidate committee's candidate, and a
regular biennial school election.
(IV) If the reporting day falls on a weekend or legal holiday, the report shall
be filed by the close of the next business day.
(V) Any political committee, small donor committee, independent
expenditure committee, or political organization that is participating in a regular
biennial school election shall file its disclosure reports in accordance with the filing
schedule specified in sub-subparagraphs (C) to (E) of subparagraph (I) of this
paragraph (a) as of the date the committee or organization, as applicable, makes an
expenditure or undertakes spending in connection with that election.
(VI) Such reports that are required to be filed with the secretary of state for
contributions received and expenditures made related to vacancy contenders must
be filed on the Monday of each week during the election cycle for the vacancy
committee selection process used to fill a vacancy in the general assembly
pursuant to section 1-12-203.
(b) The reports required by this section shall also include the balance of
funds at the beginning of the reporting period, the total of contributions received,
the total of expenditures made during the reporting period, and the name and
address of the financial institution used by the committee or party.
(c) All reports filed with the secretary of state pursuant to this subsection (2)
shall be for the reporting periods established pursuant to rules promulgated by the
secretary of state in accordance with article 4 of title 24, C.R.S.
(d) A candidate committee for a former officeholder or a person not elected
to office that has no change in the balance of funds maintained by such committee,
receives no contributions, makes no expenditures, and enters into no obligations
during a reporting period shall not be required to file a report under this section for
such period.
(e) The reporting period for all reports required to be filed with the municipal
clerk and such reports required to be filed pursuant to section 1-45-109 (1)(a)(II) and
(1)(c) shall close five calendar days prior to the effective date of filing.
(2.1) Except as otherwise provided in subsection (2.2) of this section, in the
case of a regular biennial school election or a special school election, a candidate
committee for school district director shall file reports that are required to be filed
with the secretary of state according to the filing schedule specified in subsections
(2)(a)(I)(A), (2)(a)(I)(C), (2)(a)(I)(D), and (2)(a)(I)(E) of this section.
(2.2) In connection with a recall election of a school district director, reports
of contributions and expenditures must be filed in accordance with the deadlines
that are specified in subsection (6) of this section.
(2.3) Repealed.
(2.5) (a) Except as provided in subsection (2.5)(b) of this section, and in
addition to any report required to be filed with the secretary of state or municipal
clerk under this section, all candidate committees, issue committees, and political
parties must file a report with the secretary of state of any contribution of one
thousand dollars or more at any time within thirty days preceding the date of the
primary election, general election, regular biennial school election, or special
school election, as applicable. This report must be filed with the secretary of state
no later than twenty-four hours after the receipt of said contribution.
(b) Notwithstanding the provisions of subsection (2.5)(a) of this section, the
following committees need not file the reports described in subsection (2.5)(a) of
this section in the following instances:
(I) An issue committee need not report a contribution of one thousand dollars
or more preceding a primary election;
(II) A committee for a candidate not on the ballot need not report a
contribution of one thousand dollars or more during the off-election year;
(III) A candidate or candidate committee for school board need not report a
contribution of one thousand dollars or more during the off-election year; and
(IV) A political party during the off-election year.
(2.7) Any candidate or candidate committee supporting any candidate,
including an incumbent, in a recall election, shall file reports of contributions and
expenditures with the appropriate officer fourteen and seven days before the recall
election and thirty days after the recall election.
(3) Except as otherwise provided in subsection (3.5) of this section, all
candidate committees, political committees, small donor committees, and political
parties shall register with the appropriate officer before accepting or making any
contributions. Registration shall include a statement listing:
(a) The organization's full name, spelling out any acronyms used therein;
(b) A natural person authorized to act as a registered agent;
(c) A street address and telephone number for the principal place of
operations;
(d) All affiliated candidates and committees;
(e) The purpose or nature of interest of the committee or party.
(f) (Deleted by amendment, L. 2010, (SB 10-041), ch. 151, p. 522, � 2, effective
July 1, 2010.)
(3.3) Subject to subsections (1.5) and (7) of this section, each issue
committee shall register with the appropriate officer within ten calendar days of
accepting or making contributions or expenditures in excess of two hundred dollars
to support or oppose any ballot issue or ballot question or upon receipt of the
notice from the secretary of state pursuant to section 1-40-113 (1)(b). If required to
register under the requirements of this subsection (3.3), the registration of the
issue committee must include a statement containing the items listed in paragraphs
(a) to (e) of subsection (3) of this section in connection with other committees and a
political party.
(3.5) Any political committee that has registered with the federal election
commission may file with the appropriate officer a copy of the registration filed
with the federal election commission and, insofar as such registration contains
substantially the same information required by subsection (3) of this section, the
political committee shall be considered to have registered with the appropriate
officer for purposes of subsection (3) of this section and, therefore, shall be
authorized to accept or make contributions as permitted by law. Any political
committee that satisfies the requirements of this subsection (3.5) shall be subject
to all other legal requirements pertaining to contributions and disclosure that are
applicable to political committees.
(4) (Deleted by amendment, L. 2010, (SB 10-041), ch. 151, p. 522, � 2, effective
July 1, 2010.)
(5) The registration and reporting requirements of this section shall not
apply to that part of the organizational structure of a political party which is
responsible for only the day-to-day operations of such political party at the national
level if copies of the reports required to be filed with the Federal Election
Commission pursuant to the Federal Election Commission Act of 1971, as
amended, are filed with the secretary of state and include the information required
by this section.
(6) Subject to subsection (1.5) of this section, any issue committee whose
purpose is the recall of any elected official shall register with the appropriate
officer within ten calendar days of accepting or making contributions or
expenditures in excess of two hundred dollars to support or oppose the recall.
Reports of contributions and expenditures shall be filed with the appropriate officer
within fifteen days of the filing of the committee registration and every thirty days
thereafter until the date of the recall election has been established and then
fourteen days and seven days before the recall election and thirty days following
the recall election.
(7) (a) Notwithstanding any other provision of law, and subject to subsection
(7)(b) of this section, a matter is considered a ballot issue or a ballot question for
the purpose of determining whether an issue committee has been formally
established, thereby necessitating compliance with any disclosure and reporting
requirements of this article 45 and article XXVIII of the state constitution, at the
earliest of the following:
(I) A title for the matter has been designated and fixed in accordance with
law and any motion for rehearing has been heard;
(II) The matter has been referred to the voters by the general assembly, as
evidenced when the measure is passed by the general assembly, or the governing
body of any political subdivision of the state with authorization to refer matters to
the voters;
(III) In the case of a citizen referendum petition, the matter has been
submitted for format approval in accordance with law;
(IV) A petition concerning the matter has been circulated and signed by at
least one person; except that, where a matter becomes a ballot issue or ballot
question upon such signing, any person opposing the matter shall not be
considered to be an issue committee for purposes of this article and article XXVIII
of the state constitution until one such person knows or has reason to know of the
circulation; or
(V) A signed petition has been submitted to the appropriate officer in
accordance with law.
(b) Notwithstanding the provisions of paragraph (a) of this subsection (7),
where a matter concerns a municipal annexation brought pursuant to article 12 of
title 31, C.R.S., the matter shall not be considered to be a ballot issue or ballot
question for the purpose of determining whether an issue committee has been
formally established, thereby necessitating compliance with any disclosure and
reporting requirements of this article and article XXVIII of the state constitution,
unless and until the first notice of the annexation election has been published in
accordance with the requirements of section 31-12-112 (6), C.R.S.
(8) (a) Any expenditure or spending on a covered communication that is
controlled by or coordinated with a candidate or candidate's agent or a political
party is considered both a contribution by the maker of the expenditure or
spending, and an expenditure by the candidate committee.
(b) For purposes of this subsection (8), covered communication includes:
(I) A communication that expressly advocates for the election or defeat of a
candidate;
(II) An electioneering communication as defined in section 2 (7) of article
XXVIII of the state constitution and section 1-45-103 (9), or regular biennial
electioneering communication as defined in section 1-45-103 (15.5); and
(III) A communication by a political organization that influences or attempts
to influence the selection, nomination, election, or appointment of a candidate to
public office.