Virginia 2025 Regular Session

Virginia House Bill HB2670 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		2025 SESSION
2	2
3		-	~~HOUSE SUBSTITUTE~~
	3	+	INTRODUCED
4	4
5		-	~~25106348D~~
	5	+	25104764D
6	6
7	7		HOUSE BILL NO. 2670
8	8
9		-	AMENDMENT IN THE NATURE OF A SUBSTITUTE
10		-
11		-	(Patrons Prior to SubstituteDelegates Sickles, Clark [HB 2173], and Henson [HB 2484])
	9	+	Offered January 15, 2025
12	10
13	11		A BILL to amend and reenact 24.2-945.1, 24.2-946.1, 24.2-953.1, 24.2-953.2, and 24.2-953.3 of the Code of Virginia and to amend the Code of Virginia by adding in Chapter 9.3 of Title 24.2 an article numbered 4.2, consisting of sections numbered 24.2-949.14 through 24.2-949.24, and by adding in Article 8 of Chapter 9.3 of Title 24.2 a section numbered 24.2-953.6, relating to campaign finance; campaign required tax-exempt organization disclosure; work group; report; civil penalties.
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15	13
16	14
17		-	on January 24, 2025)
	15	+	PatronSickles
	16	+
	17	+
	18	+
	19	+	Committee Referral Pending
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	21	+
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19	23		Be it enacted by the General Assembly of Virginia:
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21	25		1. That 24.2-945.1, 24.2-946.1, 24.2-953.1, 24.2-953.2, and 24.2-953.3 of the Code of Virginia are amended and reenacted and that the Code of Virginia is amended by adding in Chapter 9.3 of Title 24.2 an article numbered 4.2, consisting of sections numbered 24.2-949.14 through 24.2-949.24, and by adding in Article 8 of Chapter 9.3 of Title 24.2 a section numbered 24.2-953.6 as follows:
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23	27		24.2-945.1. Definitions.
24	28
25	29		A. As used in this chapter, unless the context requires a different meaning:
26	30
27	31		"Authorization" means express approval or express consent by the candidate, the candidate's campaign committee, or an agent of the candidate or his campaign committee after coordination.
28	32
29	33		"Campaign committee" means the committee designated by a candidate to receive all contributions and make all expenditures for him or on his behalf in connection with his nomination or election.
30	34
31	35		"Candidate" means "candidate" as defined in 24.2-101.
32	36
33	37		"Contribution" means money and services of any amount, in-kind contributions, and any other thing of value, given, advanced, loaned, or in any other way provided to a candidate, campaign committee, political committee, or person for the purpose of expressly advocating the election or defeat of a clearly identified candidate or to an inaugural committee for the purpose of defraying the costs of the inauguration of a Governor, Lieutenant Governor, or Attorney General. "Contribution" includes money, services, or things of value in any way provided by a candidate to his own campaign and the payment by the candidate of a filing fee for any party nomination method.
34	38
35	39		"Coordinated" or "coordination" refers to an expenditure that is made (i) at the express request or suggestion of a candidate, a candidate's campaign committee, or an agent of the candidate or his campaign committee or (ii) with material involvement of the candidate, a candidate's campaign committee, or an agent of the candidate or his campaign committee in devising the strategy, content, means of dissemination, or timing of the expenditure.
36	40
37	41		"Designated contribution" means a contribution that is designated specifically and in writing for a particular candidate or candidates and that is made using a political committee solely as a conduit.
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39	43		"Expenditure" means money and services of any amount, and any other thing of value, paid, loaned, provided, or in any other way disbursed by any candidate, campaign committee, political committee, or person for the purpose of expressly advocating the election or defeat of a clearly identified candidate or by any inaugural committee for the purpose of defraying the costs of the inauguration of a Governor, Lieutenant Governor, or Attorney General.
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41	45		"Federal political action committee" means any political action committee registered with the Federal Election Commission that makes contributions to candidates or political committees registered in Virginia.
42	46
43	47		"Inaugural committee" means any organization, person, or group of persons that anticipates receiving contributions or making expenditures, from other than publicly appropriated funds, for the inauguration of the Governor, Lieutenant Governor, or Attorney General and related activities.
44	48
45	49		"Independent expenditure" means an expenditure made by any person, candidate campaign committee, or political committee that is not made to, controlled by, coordinated with, or made with the authorization of a candidate, his campaign committee, or an agent of the candidate or his campaign committee. "Independent expenditure" includes an expenditure made by a candidate campaign committee (i) that is not related to the candidate's own campaign and (ii) that is not made to, controlled by, coordinated with, or made with the authorization of a different candidate, his campaign committee, or an agent of that candidate or his campaign committee.
46	50
47	51		"In-kind contribution" means the donation of goods, services, property, or other thing of value, other than money, including an expenditure controlled by, coordinated with, or made upon the authorization of a candidate, his campaign committee, or an agent of the candidate or his campaign committee, that is provided for free or less than the usual and normal charge. The basis for arriving at the dollar value of an in-kind contribution is as follows: new items are valued at retail value; used items are valued at fair market value; and services rendered are valued at the actual cost of service per hour. Services shall not be deemed to include personal services voluntarily rendered for which no compensation is asked or given.
48	52
49	53		"Out-of-state political committee" means an entity covered by 527 of the United States Internal Revenue Code that is not registered as a political committee or candidate campaign committee in Virginia and that does not have as its primary purpose expressly advocating the election or defeat of a clearly identified candidate. The term shall not include a federal political action committee.
50	54
51	55		"Person" means any individual or corporation, partnership, business, labor organization, membership organization, association, cooperative, or other like entity.
52	56
53	57		"Political action committee" means any organization, person, or group of persons, established or maintained to receive and expend contributions for the primary purpose of expressly advocating the election or defeat of a clearly identified candidate. The term shall not include a campaign committee, federal political action committee, out-of-state political committee, political party committee, referendum committee, or inaugural committee.
54	58
55	59		"Political committee" means and includes any political action committee, political party committee, referendum committee, or inaugural committee. The term shall not include: (i) a federal political action committee or out-of-state political committee; (ii) a campaign committee; (iii) a political party committee exempted pursuant to 24.2-950.1; or (iv) a person who receives no contributions from any source and whose only expenditures are made solely from his own funds and are either contributions made by him which are reportable by the recipient pursuant to this chapter or independent expenditures which are reportable by him to the extent required by 24.2-945.2, or a combination of such reportable contributions and independent expenditures.
56	60
57	61		"Political party committee" means any state political party committee, congressional district political party committee, county or city political party committee, other election district political party committee, or organized political party group of elected officials. This definition is subject to the provisions of 24.2-950.1.
58	62
59	63		"Primary purpose" means that 50% 50 percent or more of the committee's expenditures made in the form of contributions shall be made to candidate campaign committees or political committees registered in Virginia. Administrative expenditures and the transfer of funds between affiliated or connected organizations shall not be considered in determining the committee's primary purpose. The primary purpose of the committee shall not be determined on the basis of only one report or election cycle, but over the entirety of the committee's registration.
60	64
61	65		"Referendum committee" means any organization, person, group of persons, or committee, that makes expenditures in a calendar year in excess of (i) $10,000 to advocate the passage or defeat of a statewide referendum, (ii) $5,000 to advocate the passage or defeat of a referendum being held in two or more counties and cities, or (iii) $1,000 to advocate the passage or defeat of a referendum held in a single county or city.
62	66
63	67		"Residence" means "residence" or "resident" as defined in 24.2-101.
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65	69		"Statewide office" means the office of Governor, Lieutenant Governor, or Attorney General.
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67	71		B. For the purpose of applying the filing and reporting requirements of this chapter, with the exception of the provisions of 24.2-945.2 and Article 4.2 ( 24.2-949.14 et seq.), the terms "person" and "political committee," shall not include an organization holding tax-exempt status under 501(c) (3) 501(c)(3), 501(c) (4) 501(c)(4), or 501(c) (6) 501(c)(6) of the United States Internal Revenue Code which that, in providing information to voters, does not advocate or endorse the election or defeat of a particular candidate, group of candidates, or the candidates of a particular political party.
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69	73		24.2-946.1. Standards and requirements for electronic preparation and transmittal of campaign finance disclosure reports; database.
70	74
71	75		A. The State Board shall review or cause to be developed and shall approve standards for the preparation, production, and transmittal by computer or electronic means of campaign finance and independent expenditure reports required by this chapter. The State Board may prescribe the method of execution and certification of and the procedures for receiving electronically filed campaign finance and independent expenditure reports required by this chapter in the office of the State Board or any local electoral board. The State Board may provide campaign finance and independent expenditure report-creation software to filers without charge or at a reasonable cost.
72	76
73	77		B. The State Board shall accept any campaign finance report filed by candidates for the General Assembly and statewide office by computer or electronic means in accordance with the standards approved by the Board and using software meeting standards approved by it. This information shall be made available to the public promptly by the Board through the Internet.
74	78
75	79		C. The State Board of Elections shall develop and implement a centralized system to accept reports from candidates for local and constitutional offices. Such reports shall be filed in accordance with, and using software that meets, standards approved by the State Board. The State Board shall promptly notify the general registrar of the locality in which a candidate resides and make the information contained in the report available to the general registrar. In the case of a former candidate who is no longer seeking election but has not yet filed a final report as required by 24.2-948.4, the State Board shall promptly notify the general registrar of the locality in which he sought office and make the information contained in the report available to such general registrar.
76	80
77	81		D. The State Board shall accept any independent expenditure report filed by computer or electronic means in accordance with the standards approved by the Board and using software meeting standards approved by it. This information shall be made available to the public within 48 hours of receipt by the Board through the Internet.
78	82
79	83		E. The State Board shall enter or cause to be entered into a campaign finance database, available to the public through the Internet, the information from required campaign finance reports filed by computer, electronic, or other means by candidates for the General Assembly and statewide office.
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81	85		E. F. The State Board shall enter or cause to be entered into a campaign finance database, available to the public through the Internet, the information from required independent expenditure reports filed by computer, electronic, or other means.
82	86
83	87		G. Other campaign finance reports required by this chapter to be filed by a committee with the State Board or a general registrar, or both, may be filed electronically on terms agreed to by the committee and the State Board.
84	88
85	89		Article 4.2.
86	90
87	91		Tax-Exempt Organizations.
88	92
89	93		24.2-949.14. Definitions.
90	94
91	95		As used in this article, unless the context requires a different meaning:
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93	97		"Authorized filer" means the person who has been deemed the agent of the tax-exempt organization for the purpose of service of process on the organization in Virginia.
94	98
95	99		"Donation" means money and goods, services, property, or other things of value other than money, given, advanced, loaned, or in any other way provided by a person or committee to a tax-exempt organization solicited, received, designated, intended, or earmarked for the purpose of influencing the outcome of nonfederal elections in Virginia or expressly advocating for the election or defeat of a clearly identified candidate. "Donation" includes any such thing of value provided expressly, whether written or oral, or impliedly in such a manner where the organization reasonably should have understood that it was provided for the purpose of influencing the outcome of nonfederal elections in Virginia or expressly advocating for the election or defeat of a clearly identified candidate.
96	100
97	101		"Donor" means a person or committee that makes donations.
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99	103		"Tax-exempt organization" means any organization holding tax-exempt status under 501(c)(3), 501(c)(4), or 501(c)(6) of the Internal Revenue Code.
100	104
101	105		24.2-949.15. Prohibited contributions from tax-exempt organizations.
102	106
103	107		No candidate, candidate campaign committee, political action committee, or political party committee shall solicit or accept a contribution from any tax-exempt organization that has not filed a statement of organization with the State Board pursuant to 24.2-949.17.
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105	109		24.2-949.16. Tax-exempt organizations election cycle.
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107	111		The tax-exempt organization's election cycle shall be deemed to begin on January 1 and continue through December 31 of each calendar year.
108	112
109	113		24.2-949.17. Statement of organization for certain tax-exempt organizations.
110	114
111	115		A. A tax-exempt organization shall submit a statement of organization on or before the date on which such organization makes (i) any contribution to a campaign committee, political action committee, or political party committee or (ii) an independent expenditure required to be reported pursuant to 24.2-945.2. Any change in information previously submitted in a statement of organization shall be reported to the State Board within 10 days following the change.
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113	117		B. The statement of organization shall include:
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115	119		1. The name of the tax-exempt organization and its primary place of business;
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117	121		2. The state of incorporation and the year in which the tax-exempt organization was formed;
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119	123		3. The name and business address of the person who serves as the chief executive officer or equivalent position;
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121	125		4. The names, addresses, and relationships of affiliated or connected organizations;
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123	127		5. The names and addresses of any connected or affiliated political action committees that received at least $25,000 from the tax-exempt organization in the prior 12 months;
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125	129		6. The statement of purpose of the tax-exempt organization on file with the Internal Revenue Service;
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127	131		7. The year of the tax-exempt organization's most recent Form 990 filed with the Internal Revenue Service;
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129	133		8. The name, business address, and residence address of the authorized filer;
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131	135		9. The name, residence address, business address, and position of the custodian of the books who works under the direction of the treasurer and the address where the books are maintained; and
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133	137		10. The name and business address of the person responsible for accepting service of process on behalf of the tax-exempt organization if different from the authorized filer.
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135	139		24.2-949.18. Authorized filer requirements and responsibilities.
136	140
137	141		A. The authorized filer shall keep detailed and accurate accounts of all donations and expenditures made by the tax-exempt organization, the authorized filer, or any other officer on behalf of the tax-exempt organization, or reported to the authorized filer pursuant to this chapter. Such account shall set forth the date of the donation or expenditure, its amount or value, the name and address of the person or committee making the donation or to whom the expenditure was made, and the object or purpose of the donation or expenditure.
138	142
139	143		Such books and records may be destroyed or discarded at any time after (i) one year from the date of filing the final report required by 24.2-949.24 or (ii) a period of three years, whichever first occurs, unless a court of competent jurisdiction shall order their retention for a longer period.
140	144
141	145		B. All donations and expenditures made by any tax-exempt organization, or received or made on its behalf or in relation to the tax-exempt organization by any individual or person, shall be paid over or delivered to the tax-exempt organization's authorized filer or shall be reported to the authorized filer in such detail and form as to allow him to comply fully with this chapter.
142	146
143	147		C. It is unlawful for any tax-exempt organization, its authorized filer, or any person receiving donations or making expenditures on the tax-exempt organization's behalf or in relation to the tax-exempt organization to fail to report every such donation and expenditure as required by this chapter.
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145	149		D. The authorized filer shall be the individual responsible for the tax-exempt organization's compliance with Title 24.2.
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147	151		24.2-949.19. Information to be included on campaign finance reports for tax-exempt organizations.
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149	153		A. The reports required by this article shall be filed on a form prescribed by the State Board and shall include all donations and expenditures of the tax-exempt organization. All completed forms shall be submitted electronically as provided in 24.2-946.1. Persons submitting the forms shall do so subject to felony penalties for making false statements pursuant to 24.2-1016.
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151	155		B. The report of receipts shall include:
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153	157		For each donor that has made donations in aggregate of more than $100 as of the ending date of the report, the tax-exempt organization shall itemize each donation on the report and list the following information:
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155	159		1. The name of the donor, listed alphabetically;
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157	161		2. The mailing address of the donor;
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159	163		3. The amount of the donation;
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161	165		4. The aggregate amount of donations from the donor to date;
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163	167		5. The date of the last donation;
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165	169		6. The occupation of the donor;
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167	171		7. The name of the donor's employer or principal business; and
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169	173		8. The locality where employed or where the donor's business is located.
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171	175		For each such donor, other than an individual, the principal type of business and place of business of the donor shall be substituted for subdivisions 7 and 8, respectively. For each such donor other than an individual, it shall be sufficient to list the address of the donor one time on the report of receipts.
172	176
173	177		C. Upon transfer of a donation that is designated specifically and in writing for a particular candidate or candidates and that is made using the tax-exempt organization solely as a conduit to a designated candidate's campaign committee, the committee shall provide information to the campaign committee to identify the contributor as provided by 24.2-947.4.
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175	179		D. The report of disbursements shall include all expenditures and give:
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177	181		1. The name and address of the person paid;
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179	183		2. A brief description of the purpose of the expenditure;
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181	185		3. The name of the person contracting for or arranging the expenditure;
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183	187		4. The amount of the expenditure; and
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185	189		5. The date of the expenditure.
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187	191		The report of disbursements shall itemize any expenditure made by credit card payment.
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189	193		E. Each report for a tax-exempt organization shall list separately those donations and expenditures reported to the person designated to file the report required by this section or other officer of the tax-exempt organization by any person, candidate campaign committee, political action committee, or political party committee pursuant to subsection B of 24.2-949.18 and, in the case of nonmonetary donations, shall set forth in each instance the source of the information reported.
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191	195		F. Nothing in this section shall require the disclosure of a tax-exempt organization's membership list.
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193	197		G. For any reporting period that the tax-exempt organization does not list any contributions received, the report required by this section shall be accompanied by a sworn affidavit, signed by the authorized filer, attesting that none of the funds used for the expenditures made within the reporting period were solicited for the purpose of or with the promise that they would be used to influence the outcome of nonfederal elections in Virginia or expressly advocate for the election or defeat of one or more clearly identified candidates.
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195	199		H. The State Board shall provide for a "no activity" report that may be filed for any reporting period in which the filer has no activity to report.
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197	201		I. It is the responsibility of the authorized filer that the report for the tax-exempt organization is filed and that the report is in full and accurate detail.
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199	203		24.2-949.20. Filing schedule for tax-exempt organizations.
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201	205		A. Tax-exempt organizations shall file the prescribed campaign finance reports with the State Board in accordance with the applicable provisions of this section. The first filed report shall be complete for the entire period of one calendar year prior to the date the tax-exempt organization filed its statement of organization.
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203	207		B. The reporting requirements shall continue in effect for each tax-exempt organization until a final report is filed.
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205	209		C. Tax-exempt organizations shall file the prescribed campaign finance reports as follows:
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207	211		1. Not later than April 15 complete from the preceding report through March 31;
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209	213		2. Not later than June 1 complete from the preceding report through May 25;
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211	215		3. Not later than September 15 complete from the preceding report through August 31;
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213	217		4. Not later than October 15 complete from the preceding report through October 7; and
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215	219		5. Not later than January 15 complete from the preceding report through December 31, and then continuing in accordance with this subsection until a final report is filed.
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217	221		D. A tax-exempt organization that files its statement of organization on or after March 15 and before the third Tuesday in June in any odd-numbered year shall file with its statement of organization a campaign finance report as provided in 24.2-949.19 for that year, complete through the date that it files its statement of organization, and if such tax-exempt organization files its statement of organization before May 25, such tax-exempt organization shall file its next campaign finance report in accordance with subdivision C 2.
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219	223		E. A tax-exempt organization that files its statement of organization on or after August 15 and before the November election day in any odd-numbered year shall file with its statement of organization a campaign finance report as provided in 24.2-949.19 for that year, complete through the date that it files its statement of organization, and if such tax-exempt organization files its statement of organization before October 7, such tax-exempt organization shall file its next campaign finance report in accordance with subdivision C 4.
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221	225		24.2-949.21. Large dollar donation reporting requirement for tax-exempt organizations.
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223	227		In addition to the scheduled reports required by 24.2-949.20, tax-exempt organizations shall report any single donation of $10,000 or more received at any time during the calendar year within three business days of receipt of the donation.
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225	229		1. The report shall be filed on a "large dollar donation report" form prescribed by the State Board and shall be filed in writing or electronically in the same manner as the tax-exempt organization files its scheduled reports.
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227	231		2. Any donation reported pursuant to this section shall also be reported on the next subsequent report required under 24.2-949.6 following receipt of the donation.
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229	233		3. For the purposes of this section, tax-exempt organizations shall report as one donation multiple donations from a single source that have been subdivided into smaller amounts or given through different bank accounts for the purpose of evading the $10,000 threshold. A tax-exempt organization that receives donations from affiliated organizations shall not be deemed to be receiving donations from a single source.
230	234
231	235		24.2-949.22. Special report required of certain large pre-election expenditures.
232	236
233	237		A. Any donation or expenditure reported pursuant to this section shall also be reported on the first report required by this article after any election.
234	238
235	239		B. Tax-exempt organizations shall report any single donation received or expenditure made of $1,000 or more between May 26 and the third Tuesday in June in odd-numbered years. Such donation or expenditure shall be reported electronically pursuant to 24.2-946.1, and the report shall be received by the State Board by 11:59 p.m. on the following day or, for a donation received or expenditure made on a Saturday, by 11:59 p.m. on the following Monday. However, any such donation received or expenditure made within the 24 hours prior to the third Tuesday in June shall be reported and a report thereof received on the day prior to the third Tuesday in June.
236	240
237	241		C. Tax-exempt organizations shall report any single donation received or expenditure made of $1,000 or more between October 8 and the date of the November general election. Such donation or expenditure shall be reported electronically pursuant to 24.2-946.1, and the report shall be received by the State Board by 11:59 p.m. on the following day or, for a contribution received or expenditure made on a Saturday, by 11:59 p.m. on the following Monday. However, any such contribution received or expenditure made within the 24 hours prior to the election day shall be reported and a report thereof received on the day prior to the election.
238	242
239	243		24.2-949.23. Electronic filing requirement; public availability.
240	244
241	245		Tax-exempt organizations required to file statements of organization or reports by this article shall file all such statements and reports with the State Board by computer or electronic means in accordance with the standards approved by the State Board until such time as the tax-exempt organization files a final report. All such statements and reports shall be made publicly available on the Department's website within 48 hours of their submission.
242	246
243	247		24.2-949.24. Final report requirement.
244	248
245	249		Any tax-exempt organization that, after having filed a statement of organization, disbands or determines it will no longer make (i) contributions to campaign committees, political action committees, or political party committees or (ii) independent expenditures required to be reported pursuant to 24.2-945.2 during the calendar year shall so notify the State Board. A final report shall be filed by the tax-exempt organization that sets forth all receipts and disbursements not previously reported and the disposition of the organization's surplus funds. This final report shall include a termination statement, signed by the authorized filer or other principal officer listed on the statement of organization, that all reporting for the tax-exempt organization is complete and final.
246	250
247	251		24.2-953.1. Failure to file the required reports; civil penalties.
248	252
249	253		A. In the case of a failure to file the statement of organization for a candidate campaign committee, tax-exempt organization, or political committee required by this chapter, there shall be a civil penalty not to exceed $500.
250	254
251	255		B. In the case of the failure to file a required report, the candidate campaign committee, tax-exempt organization, or political committee shall be assessed a civil penalty not to exceed $500. In the case of the failure to file a report required pursuant to subsection D or E of 24.2-949.6, the political action committee shall be assessed a civil penalty not to exceed $500. In the case of the failure to file a report required pursuant to subsection D or E of 24.2-949.20, the tax-exempt organization shall be assessed a civil penalty not to exceed $500. In the case of a second or any subsequent such violation pertaining to one election cycle, the candidate campaign committee, tax-exempt organization, or political committee shall be assessed a civil penalty of $1,000 for each such failure to file.
252	256
253	257		C. In the case of a failure to file the report of any large pre-election contribution required by 24.2-947.9 or, 24.2-949.7:1, or 24.2-949.22 or a report required pursuant to subsection D or E of 24.2-949.6 or 24.2-949.20, there shall be a rebuttable presumption that the violation was willful.
254	258
255	259		24.2-953.2. Late filing of required reports; civil penalties.
256	260
257	261		A. In the case of the late filing of the statement of organization required by this chapter for a candidate campaign committee, tax-exempt organization, or political committee, there shall be a civil penalty not to exceed $500.
258	262
259	263		B. In the case of a late filing of a required report, the candidate campaign committee, tax-exempt organization, or political committee shall be assessed a civil penalty not to exceed $500. In the case of a second or any subsequent such violation pertaining to one election cycle, the candidate campaign committee, tax-exempt organization, or political committee shall be assessed a civil penalty of $1,000 for each such late filing.
260	264
261	265		24.2-953.3. Incomplete reports; civil penalties.
262	266
263	267		A. In the case of a violation of this chapter that relates to the filing of an incomplete report, the violator shall be subject to a civil penalty not to exceed $500 unless a greater penalty is imposed pursuant to this section. However, the civil penalty shall in no case exceed $500 unless the total of the filer's reportable contributions or the total of the filer's reportable expenditures is $10,000 or more.
264	268
265	269		B. Prior to assessing a penalty pursuant to this section for the filing of an incomplete report, the Commissioner of Elections or the general registrar shall notify, by certified mail, the candidate and treasurer, authorized filer or tax-exempt organization, or person or political committee required to file a report with that board, that a filed report has not been completed, citing the omissions from the report. No penalty shall be assessed if the information required to complete the report is filed within 10 days of the date of mailing the written notice.
266	270
267	271		C. If the information required to complete the report is not filed within the 10-day period, the Commissioner of Elections or the general registrar shall then assess against the candidate and treasurer, who shall be jointly and severally liable, authorized filer or tax-exempt organization, or person or political committee required to file a report, a civil penalty not to exceed $500. The Commissioner of Elections or the general registrar shall consider the following factors in determining the civil penalty assessed: the number of omissions, the amount of money involved, and the proportion of contributions or expenditures containing omissions.
268	272
269	273		D. The Commissioner of Elections or the general registrar may grant an additional period for compliance, not to exceed two weeks, to permit the completion of a filed report for good cause shown and in response to a request filed within the 10-day period. However, no additional period shall be granted thereafter for compliance.
270	274
271	275		E. The civil penalty assessed for filing an incomplete report shall be increased by $500 every 60 days following the date for compliance established pursuant to this section and until compliance is complete. If the failure to comply continues for more than 120 days following the date for compliances established pursuant to this section, there shall be a rebuttable presumption that the violation was willful, and the matter shall be forwarded to the appropriate attorney for the Commonwealth.
272	276
273	277		F. The civil penalty assessed for filing any subsequent incomplete report (i) that is filed more than 20 days after notice has been given of a violation or (ii) that is filed during the 60 days prior to the elections for which the person is a candidate shall be $1,000.
274	278
275	279		G. The State Board shall notify the public through its official Internet website of a failure to file a complete report by a candidate for statewide office or the General Assembly and the identity of the violator following the date for compliance established pursuant to this section.
276	280
277	281		24.2-953.6. Violation of filing requirements; tax-exempt organizations; civil penalties.
278	282
279	283		A. Any candidate, candidate campaign committee, political action committee, or political party committee that knowingly accepts contributions from a tax-exempt organization, as that term is defined in 24.2-949.14, that has not filed a statement of organization as required by 24.2-949.17 shall be subject to a civil penalty of up to four times the amount of the contribution. The State Board shall assess and collect such civil penalties, which shall be payable to the State Treasurer for deposit to the general fund.
280	284
281	285		B. Any tax-exempt organization, as that term is defined in 24.2-949.14, that has not filed a statement of organization pursuant to 24.2-949.17 and knowingly makes (i) any contribution to a campaign committee, political action committee, or political party committee or (ii) an independent expenditure required to be reported pursuant to 24.2-945.2 shall be subject to a civil penalty of up to four times the amount of the contribution or independent expenditure, as appropriate. The State Board shall assess and collect such civil penalties, which shall be payable to the State Treasurer for deposit to the general fund.
282	286
283	287		2. That the Chair of the House Privileges and Elections Committee and the Chair of the Senate Privileges and Elections Committee shall convene a work group to evaluate campaign finance contribution limits and disclosure requirements among the various states and at the federal level. The work group shall consist of representatives from the Department of Elections, the Office of the Attorney General, and other interested stakeholders as selected by the Chairs. The work group shall (i) survey campaign contribution limits implemented by other states and at the federal level, including the types of entities authorized and prohibited to make contributions to state and local candidates, political parties, and political action committees; (ii) identify the impediments to effective campaign contribution limits; (iii) determine how other states have addressed campaign contributions and expenditures by tax-exempt organizations and limited liability companies; and (iv) identify potential improvements to Virginia's campaign finance disclosure framework. The work group shall provide a summary of its work and findings to the Chairs of the respective committees by November 30, 2025.
284	288
285	289		3. That the provisions of this act may result in a net increase in periods of imprisonment or commitment. Pursuant to 30-19.1:4 of the Code of Virginia, the estimated amount of the necessary appropriation cannot be determined for periods of imprisonment in state adult correctional facilities; therefore, Chapter 2 of the Acts of Assembly of 2024, Special Session I, requires the Virginia Criminal Sentencing Commission to assign a minimum fiscal impact of $50,000. Pursuant to 30-19.1:4 of the Code of Virginia, the estimated amount of the necessary appropriation is $0 for periods of commitment to the custody of the Department of Juvenile Justice.