Section 67-6607 - REPORTS OF CONTRIBUTIONS AND EXPENDITURES BY CANDIDATES AND POLITICAL COMMITTEES(1) Each candidate or the political treasurer for each candidate, and each political committee or the political treasurer of each political committee, shall file with the secretary of state a statement of all contributions received and all expenditures and encumbrances made by or on behalf of the candidate or political committee, according to the schedule provided in this section. The statement shall itemize each contribution received and each expenditure or encumbrance made during the reporting period and shall include the following: (a) Under contributions, the statement shall include a list of all the contributions received, including any funds or property of the candidate used to cover expenditures. The statement shall list the full name and complete address of each person who contributed an aggregate amount of more than fifty dollars ($50.00) and the amount contributed by that person. The statement may list as a single item the total amount of contributions of fifty dollars ($50.00) or less; and(b) Under expenditures, the statement shall include the name and address of each person to whom an expenditure or encumbrance was made in the amount of twenty-five dollars ($25.00) or more, and the amount, date, and purpose of each such expenditure. Each expenditure or encumbrance in the amount of twenty-five dollars ($25.00) or more shall be evidenced by an invoice, receipt, or canceled check or an accurate copy thereof. Such evidence shall not be filed with the statement but shall be retained by the committee or candidate for a period of one (1) year after the statement has been filed. The statement may list as a single item the total amount of expenditures and encumbrances of less than twenty-five dollars ($25.00) without showing the exact amount of or requiring evidence of each such expenditure or encumbrance. Anything of value, other than money, paid for or contributed by any person shall be listed both as an expenditure and as a contribution.(2) For the first report under this section, the reporting period shall cover the period beginning with the first contribution, expenditure, or encumbrance through the end of the current reporting period. Each candidate and each political committee, or the treasurer for a candidate or political committee or ballot measure, shall file the report described under subsection (1) of this section as follows:(a) In the year of the election, a monthly report shall be filed for each month of the year. Each report shall be filed by the tenth day of the month following the month being reported; and(b) For the nonelection year, an annual report covering the nonelection year shall be filed by January 10 of the following year.(3) Notwithstanding any other reports required under this section, each candidate and each political committee, or the political treasurer for each candidate and each political committee, shall notify the secretary of state of any contribution of one thousand dollars ($1,000) or more. This notification shall be made within forty-eight (48) hours after the receipt of such contribution and shall include the name of the candidate, political committee or measure, the identification of the contributor, and the date of receipt and amount of the contribution. The notification shall be in addition to the reporting of these contributions in the regular reports.(4) All reports required pursuant to this section shall be filed online with the secretary of state, unless a waiver has been provided under section 67-6623, Idaho Code, by no later than midnight on the date the filing is due.(5) Reports required to be filed under the provisions of this section shall be filed until the account no longer shows any unexpended balance of contributions or expenditure deficit.[67-6607, added Init. Measure 1974, No. 1, sec. 7; am. 1977, ch. 225, sec. 1, p. 670; am. 1986, ch. 218, sec. 2, p. 556; am. 1987, ch. 344, sec. 2, p. 732; am. 1990, ch. 62, sec. 2, p. 137; am. 1992, ch. 196, sec. 2, p. 607; am. 1993, ch. 203, sec. 1, p. 557; am. 1994, ch. 379, sec. 2, p. 1220; am. 2002, ch. 240, sec. 1, p. 716; am. 2010, ch. 22, sec. 1, p. 38; am. 2015, ch. 231, sec. 1, p. 726; am. 2019, ch. 288, sec. 5, p. 836; am. 2020, ch. 7, sec. 1, p. 9.]Amended by 2020 Session Laws, ch. 7,sec. 1, eff. 2/11/2020 (retroactive to 1/1/2020).Amended by 2019 Session Laws, ch. 288,sec. 5, eff. 1/1/2020.Amended by 2015 Session Laws, ch. 231,sec. 1, eff. 7/1/2015.