Section 100.120  Receipt of Campaign Contributions

a)         Every person or political committee which makes any expenditure in excess of $50 on behalf of a candidate or political committee, or contributes goods or services in excess of $50 directly to a committee or indirectly to another on behalf of a committee, shall certify to the treasurer of the political committee within five business days after making the contribution.  The certificate shall include the name and address of the person or political committee making the expenditure; the name and address of the entity to whom the expenditure was made; the amount of ascertainable market value of the expenditure; a description of the goods or services; and the date the expenditure was made.  The ascertainable market value of goods and services assigned by the donor in the certificate, or if there is no certificate, by the recipient committee, shall be prima facie correct unless rebutted by clear and convincing evidence.

b)         An entity defined by Section 9-1.6 of the Election Code or a political committee as defined by Sections 9-1.7, 9-1.8 or 9-1.9 of the Election Code shall acknowledge, to the donor, receipt of any such notice it receives conforming to the requirements of subsection (a) of this Section.  No committee shall retain an in-kind contribution it has knowingly received unless it also receives the certificate required by subsection (a) of this Section unless return of the contribution is impossible.  If the donor of the expenditure does not comply with subsection (a) of this Section and if the in-kind contribution cannot be returned, the beneficiary political committee shall nonetheless have the responsibility to report such in-kind contributions or expenditures from the donor if it actually knows or reasonably should have known from the facts available to it that an in-kind contribution had been made in its behalf.

c)         A cash contribution to a political committee is deemed to have been received on the date the contribution was actually received by the candidate, Chairman or Treasurer of the committee or the public official.  A contribution of goods actually received by the committee is deemed to be made on the date the goods are transferred to the possession of the recipient.  A contribution of services is deemed to be made on the date the services are actually performed.  An in-kind contribution of goods or services, possession of which is not actually obtained by the recipient committee, shall be deemed to be received 2 days after the date the certificate required by subsection (a) of this Section is received, or if no certificate has been received, 2 days after the date information comes into the possession of the candidate, Chairman or Treasurer of the  recipient  committee or the public official from which the person receiving the information knows or should reasonably know of the in-kind contribution.

(Source:  Amended at 23 Ill. Reg. 6796, effective May 24, 1999)