Section 17-5-8 - Reports of contributions and expenditures by candidates, committees, and officials; filing; procedure(a) All filings to the Secretary of State under this section shall be made electronically. Electronic filings shall be available to the public on a searchable database maintained on the Secretary of State's public website.(b) The treasurer, designated filing agent, or candidate shall file with the Secretary of State periodic reports of contributions and expenditures at the following times once a principal campaign committee files its statement under Section 17-5-4 or a political action committee files its statement of organization under Section 17-5-5: (1) Regardless of whether a candidate has opposition in any election, monthly reports not later than the second business day of the subsequent month, beginning 12 months before the date of any primary, special, runoff, or general election for which a political action committee or principal campaign committee receives contributions or makes expenditures with a view toward influencing such election's result. A monthly report shall include all reportable transactions for the previous full month period. Reports shall be required as provided in subdivisions (2) and (3).(2) With regard to a primary, special, runoff, or general election, a report shall be required weekly on the Monday of the succeeding week for each of the four weeks before the election that includes all reportable activities for the previous week.(3) In addition to the reporting dates specified in subdivisions (1) and (2), reports required to be filed with the Secretary of State shall be filed with the Secretary of State on the eighth, seventh, sixth, fifth, fourth, third, and second day preceding a legislative, state school board, or other statewide primary, special, runoff, or general election, and by 12:01 p.m. on the day preceding a legislative, state school board, or statewide, primary, special, runoff, or general election if any principal campaign committee or political action committee receives or spends in the aggregate five thousand dollars ($5,000) or more on that day with a view toward influencing an election's results. If a daily report is required pursuant to this subdivision, the report shall include all reportable activity occurring on the day of the report as well as all reportable activity that has occurred on each day since the most recent prior report. (c) Except as provided in subsection (i), each principal campaign committee, political action committee, and elected state and local official covered under the provisions of this chapter who has not closed his or her principal campaign committee shall file annually with the Secretary of State reports of contributions and expenditures made during that year. No annual report is required to be filed by a person who holds office because he or she was appointed to serve the remainder of a term vacated by another person, until the person serving has created a principal campaign committee. The annual reports required under this subsection shall be made on or before January 31 of the succeeding year.(d) Each report under this section shall disclose: (1) The amount of cash or other assets on hand at the beginning of the reporting period and forward until the end of that reporting period and disbursements made from same.(2) The identification of each person who has made contributions to such committee or candidate within the calendar year in an aggregate amount greater than one hundred dollars ($100), together with the amount and date of all the contributions; provided, however, in the case of a political action committee, identification shall mean the name and city of residence of each person who has made contributions within the calendar year in an aggregate amount greater than one hundred dollars ($100).(3) The total amount of other contributions received during the calendar year but not reported under subdivision (2) .(4) Each loan to or from any person within the calendar year in an aggregate amount greater than one hundred dollars ($100), together with the identification of the lender, the identification of the endorsers, or guarantors, if any, and the date and amount of the loans.(5) The total amount of receipts from any other source during the calendar year.(6) The grand total of all receipts by or for the committee during the calendar year.(7) The identification of each person to whom expenditures have been made by or on behalf of the committee or elected official within the calendar year in an aggregate amount greater than one hundred dollars ($100), the amount, date, and purpose of each expenditure, and, if applicable, the designation of each constitutional amendment or other proposition with respect to which an expenditure was made.(8) The identification of each person to whom an expenditure for personal services, salaries, or reimbursed expenses greater than one hundred dollars ($100) has been made, and which is not otherwise reported or exempted from the provisions of this chapter, including the amount, date, and purpose of the expenditure.(9) The grand total of all expenditures made by the committee or elected official during the calendar year.(10) The amount and nature of debts and obligations owed by or to the committee or elected official, together with a statement as to the circumstances and conditions under which any debt or obligation was extinguished and the consideration therefor.(e) Each report required by this section shall be signed and filed by the elected official or on behalf of the political action committee by its chair or treasurer and, if filed on behalf of a principal campaign committee, by the candidate represented by the committee. There shall be attached to each report an affidavit subscribed and sworn to by the official or chair or treasurer and, if filed by a principal campaign committee, the candidate represented by the committee, setting forth in substance that the report is to the best of his or her knowledge and belief in all respects true and complete, and, if made by a candidate, that he or she has not received any contributions or made any expenditures which are not set forth and covered by the report. (f) In connection with any electioneering communication paid for by a person, nonprofit corporation, entity, principal campaign committee, or other political committee or entity, the payor shall disclose its contributions and expenditures in accordance with this section. The disclosure shall be made in the same form and at the same time as is required of political action committees in this section; provided, however, no duplicate reporting shall be required by a political committee.(g) Notwithstanding any disclosure requirements of subsection (f), churches are exempt from the requirements of this section unless the church's expenditures are used to influence the outcome of an election. Nothing herein shall require a church to disclose the identities, donations, or contributions of members of the church. As used in this section, the term church is defined in accordance with and recognized by Internal Revenue Service guidelines and regulations.(h) Notwithstanding the disclosure requirements of this section, this section shall not be interpreted to nor shall they require any disclosure for expenses incurred for any electioneering communication used by any membership or trade organization to communicate with or inform its members, its members' families, or its members' employees or for any electioneering communication by a business entity of any type to its employees or stockholders or their families.(i) Each report required by this section shall include all reportable transactions occurring since the most recent prior report; however, duplicate reporting is not required by this section. A political action committee or principal campaign committee that is required to file a daily report is not required to also file a weekly report for the week preceding an election specified in subdivision (b) (3) ; a committee required to file a weekly report is not required to also file a monthly report in the month in which the election is held; and a committee required to file a monthly report is not required to also file an annual report in the year in which the election is held. The monetary balance in a report of each committee shall begin at the monetary amount appearing in the most recent prior report.(j) The Secretary of State may adopt administrative rules pursuant to the Alabama Administrative Procedure Act as are necessary to implement and administer this section .Ala. Code § 17-5-8 (1975)
Amended by Act 2021-314,§ 1, eff. 8/1/2023.Amended by Act 2015-495,§ 1, eff. 9/1/2015.Amended by Act 2013-311,§ 1, eff. 8/1/2013.Amended by Act 2012-477,§ 1, eff. 8/1/2012.Acts 1988, 1st Ex. Sess., No. 88-873, p. 397, §8; §17-22A-8; amended and renumbered by Act 2006-570, p. 1331, §24; Act 2009-751, p. 2273, § 1; Act 2011-687, § 1; Act 2011-697, § 2.