Section 100.130  Reporting by Certain Nonprofit  Organizations

a)         A nonprofit  organization is required to submit financial reports to the State Board of Elections if it:

1)         is not a labor union;

2)         has not established a political committee; and

3)         accepts or spends more than $5000 in any 12-month period in the aggregate:

A)        supporting or opposing candidates for public office or questions of public policy that are to appear on a ballot at an election; and/or

B)        for electioneering communications.

b)         Except as provided in subsection (d), each nonprofit organization required to register under Section 9-7.5 of the Election Code [10 ILCS 5/9-7.5] shall file pre-election reports of contributions and semi-annual reports of contributions and expenditures at the same times, covering the same reporting periods and containing the same information regarding contributors and recipients of expenditures as required of political committees pursuant to Section 9-10 of the Code.  Nonprofit organizations shall be subject to the same civil penalties as political committees for the delinquent filing or non-filing of the reports as set forth in Section 9-10 of the Election Code and 26 Ill. Adm. Code 125.425.  Each nonprofit organization:

1)         must file all required reports with the State Board of Elections;

2)         is not required to report donations of more than $500 on a Schedule A-1 within the 30-day period prior to an election; and

3)         shall designate a chairman and treasurer who shall constitute the principal officers as required in Section 9-7.5(a)(3) of the Election Code.

c)         Nonprofit organizations may cease filing disclosure reports with the Board if they:

1)         have filed two consecutive semi-annual reports in which they have not made any contributions or expenditures that supported or opposed any candidate or referenda, or made any electioneering communications;

2)         have determined they will no longer make any contributions or expenditures to support or oppose any candidate or referenda, or for electioneering communications; and

3)         have submitted a letter informing the State Board of Elections that they will no longer function as a nonprofit political organization as defined in Section 9-7.5 of the Election Code.

d)         To comply with the specific reporting provisions of Section 9-7.5(b) of the Election Code, nonprofit organizations may establish a separate nonprofit political committee whose exclusive function is to receive or make contributions and/or make expenditures to support or oppose candidates or questions of public policy. To facilitate this option, nonprofit organizations shall create a separate segregated fund in which contributions shall be deposited or made as defined in Section 9-1.4 of the Election Code and from which expenditures shall be dispersed as defined in Section 9-1.5 of the Election Code.  If a nonprofit organization chooses this option, the disclosure of any deposits of money into the segregated fund shall report the original source of the money and not the name of the nonprofit organization.

e)         Reports containing the information required by statute shall be submitted on forms designed and supplied by the State Board of Elections or upon computer-generated forms conforming to those designed by the State Board of Elections.

            Pursuant to Section 9-28 of the Election Code, each nonprofit organization that exceeds the threshold of $10,000 must continue to report electronically until it dissolves.

(Source:  Amended at 30 Ill. Reg. 17496, effective November 3, 2006)