{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/24.2-949.5.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/24.2-949.5.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/24.2-949.5.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/24.2-949.5.html"}],"law_id":55610,"edition_id":1,"section_id":55610,"structure_id":14316,"section_number":"24.2-949.5","catch_line":"Information to be included on campaign finance reports for political action committees","history":"1970, c. 462, \u00a7 24.1-258; 1971, Ex. Sess., c. 247; 1972, c. 620; 1975, c. 515; 1976, c. 616; 1978, c. 381; 1983, c. 119; 1990, c. 156; 1993, cc. 341, 641, \u00a7 24.2-914; 1997, cc. 364, 392; 1999, c. 864; 2000, c. 304; 2001, cc. 618, 810; 2002, c. 468; 2003, c. 248; 2006, cc. 787, 892; 2008, cc. 152, 289.","full_text":"A\n\nThe reports required by this article shall be filed on a form prescribed by the State Board and shall include all financial activity of the political action committee. All completed forms shall be submitted in typed, printed, or legibly hand printed format or electronically as provided in &#xA7; 24.2-946.1. Persons submitting the forms shall do so subject to felony penalties for making false statements pursuant to &#xA7; 24.2-1016.B\n\nThe report of receipts shall include:1\n\nThe total number of contributors, each of whom has contributed an aggregate of $100 or less, including cash and in-kind contributions, as of the date of the report, and the total amount of contributions from all such contributors;2\n\nFor each contributor who has contributed an aggregate of more than $100, including cash and in-kind contributions, as of the ending date of the report, the political action committee shall itemize each contributor on the report and list the following information:\n\t\t\t\ta. the name of the contributor, listed alphabetically,\n\t\t\t\tb. the mailing address of the contributor,\n\t\t\t\tc. the amount of the contribution,\n\t\t\t\td. the aggregate amount of contributions from the contributor to date,\n\t\t\t\te. the date of the last contribution,\n\t\t\t\tf. the occupation of the contributor,\n\t\t\t\tg. the name of his employer or principal business, and\n\t\t\t\th. the locality where employed or where his business is located.\n\t\t\t\tFor each such contributor, other than an individual, the principal type of business and place of business of the contributor shall be substituted for subdivisions f and g, respectively. For each such contributor other than an individual, it shall be sufficient to list the address of the contributor one time on the report of receipts.C\n\nUpon transfer of a designated contribution to a designated candidate&#8217;s campaign committee, the committee shall provide information to the campaign committee to identify the contributor as provided by &#xA7; 24.2-947.4.D\n\nThe report of disbursements shall include all expenditures and give:1\n\nThe name and address of the person paid;2\n\nA brief description of the purpose of the expenditure;3\n\nThe name of the person contracting for or arranging the expenditure;4\n\nThe amount of the expenditure; and5\n\nThe date of the expenditure.\n\t\t\t\tThe report of disbursements shall itemize any expenditure made by credit card payment.E\n\nEach report for a political action committee shall list separately those receipts and expenditures reported to the treasurer or other officer of the committee by any person, candidate campaign committee, or political committee, pursuant to subsection B of &#xA7; 24.2-949.4, and in the case of in-kind contributions, shall set forth in each instance the source of the information reported.F\n\nThe report shall list separately all loans, and for each loan, shall give:1\n\nThe date the loan was made;2\n\nThe name and address of the person making the loan and any person who is a co-borrower, guarantor, or endorser of the loan;3\n\nThe amount of the loan;4\n\nThe date and amount of any repayment of the loan; and5\n\nFor any loan or part of a loan that is forgiven by the lender, the amount forgiven listed as both a contribution and loan repayment.G\n\nThe State Board shall provide for a &#8220;no activity&#8221; report that may be filed for any reporting period in which the filer has no activity to report.H\n\nIt is the responsibility of the treasurer that the report for the political action committee be filed and that the report be in full and accurate detail.","order_by":null,"text":{"0":{"id":203862,"text":"The reports required by this article shall be filed on a form prescribed by the State Board and shall include all financial activity of the political action committee. All completed forms shall be submitted in typed, printed, or legibly hand printed format or electronically as provided in &#xA7; 24.2-946.1. Persons submitting the forms shall do so subject to felony penalties for making false statements pursuant to &#xA7; 24.2-1016.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":203863,"text":"The report of receipts shall include:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":203864,"text":"The total number of contributors, each of whom has contributed an aggregate of $100 or less, including cash and in-kind contributions, as of the date of the report, and the total amount of contributions from all such contributors;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":203865,"text":"For each contributor who has contributed an aggregate of more than $100, including cash and in-kind contributions, as of the ending date of the report, the political action committee shall itemize each contributor on the report and list the following information:\n\t\t\t\ta. the name of the contributor, listed alphabetically,\n\t\t\t\tb. the mailing address of the contributor,\n\t\t\t\tc. the amount of the contribution,\n\t\t\t\td. the aggregate amount of contributions from the contributor to date,\n\t\t\t\te. the date of the last contribution,\n\t\t\t\tf. the occupation of the contributor,\n\t\t\t\tg. the name of his employer or principal business, and\n\t\t\t\th. the locality where employed or where his business is located.\n\t\t\t\tFor each such contributor, other than an individual, the principal type of business and place of business of the contributor shall be substituted for subdivisions f and g, respectively. For each such contributor other than an individual, it shall be sufficient to list the address of the contributor one time on the report of receipts.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"C"},"4":{"id":203866,"text":"Upon transfer of a designated contribution to a designated candidate&#8217;s campaign committee, the committee shall provide information to the campaign committee to identify the contributor as provided by &#xA7; 24.2-947.4.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2","next_prefix":"D"},"5":{"id":203867,"text":"The report of disbursements shall include all expenditures and give:","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D1"},"6":{"id":203868,"text":"The name and address of the person paid;","type":"section","prefixes":["D","1"],"prefix":"1","entire_prefix":"D1","prefix_anchor":"D1","level":2,"prior_prefix":"D","next_prefix":"D2"},"7":{"id":203869,"text":"A brief description of the purpose of the expenditure;","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D1","next_prefix":"D3"},"8":{"id":203870,"text":"The name of the person contracting for or arranging the expenditure;","type":"section","prefixes":["D","3"],"prefix":"3","entire_prefix":"D3","prefix_anchor":"D3","level":2,"prior_prefix":"D2","next_prefix":"D4"},"9":{"id":203871,"text":"The amount of the expenditure; and","type":"section","prefixes":["D","4"],"prefix":"4","entire_prefix":"D4","prefix_anchor":"D4","level":2,"prior_prefix":"D3","next_prefix":"D5"},"10":{"id":203872,"text":"The date of the expenditure.\n\t\t\t\tThe report of disbursements shall itemize any expenditure made by credit card payment.","type":"section","prefixes":["D","5"],"prefix":"5","entire_prefix":"D5","prefix_anchor":"D5","level":2,"prior_prefix":"D4","next_prefix":"E"},"11":{"id":203873,"text":"Each report for a political action committee shall list separately those receipts and expenditures reported to the treasurer or other officer of the committee by any person, candidate campaign committee, or political committee, pursuant to subsection B of &#xA7; 24.2-949.4, and in the case of in-kind contributions, shall set forth in each instance the source of the information reported.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D5","next_prefix":"F"},"12":{"id":203874,"text":"The report shall list separately all loans, and for each loan, shall give:","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"F1"},"13":{"id":203875,"text":"The date the loan was made;","type":"section","prefixes":["F","1"],"prefix":"1","entire_prefix":"F1","prefix_anchor":"F1","level":2,"prior_prefix":"F","next_prefix":"F2"},"14":{"id":203876,"text":"The name and address of the person making the loan and any person who is a co-borrower, guarantor, or endorser of the loan;","type":"section","prefixes":["F","2"],"prefix":"2","entire_prefix":"F2","prefix_anchor":"F2","level":2,"prior_prefix":"F1","next_prefix":"F3"},"15":{"id":203877,"text":"The amount of the loan;","type":"section","prefixes":["F","3"],"prefix":"3","entire_prefix":"F3","prefix_anchor":"F3","level":2,"prior_prefix":"F2","next_prefix":"F4"},"16":{"id":203878,"text":"The date and amount of any repayment of the loan; and","type":"section","prefixes":["F","4"],"prefix":"4","entire_prefix":"F4","prefix_anchor":"F4","level":2,"prior_prefix":"F3","next_prefix":"F5"},"17":{"id":203879,"text":"For any loan or part of a loan that is forgiven by the lender, the amount forgiven listed as both a contribution and loan repayment.","type":"section","prefixes":["F","5"],"prefix":"5","entire_prefix":"F5","prefix_anchor":"F5","level":2,"prior_prefix":"F4","next_prefix":"G"},"18":{"id":203880,"text":"The State Board shall provide for a &#8220;no activity&#8221; report that may be filed for any reporting period in which the filer has no activity to report.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F5","next_prefix":"H"},"19":{"id":203881,"text":"It is the responsibility of the treasurer that the report for the political action committee be filed and that the report be in full and accurate detail.","type":"section","prefixes":["H"],"prefix":"H","entire_prefix":"H","prefix_anchor":"H","level":1,"prior_prefix":"G"}},"ancestry":[{"id":14316,"edition_id":1,"name":"Political Action Committees","identifier":"4","label":"article","depth":3,"order_by":1,"parent_id":13071,"metadata":{},"date_created":"2026-06-26 03:47:43","date_modified":"2026-06-26 03:47:43","permalink":{"id":189193,"object_type":"structure","relational_id":14316,"identifier":"4","token":"24.2\/9.3\/4","url":"\/24.2\/9.3\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13071,"edition_id":1,"name":"Campaign Finance Disclosure Act of 2006","identifier":"9.3","label":"chapter","depth":2,"order_by":1,"parent_id":12937,"metadata":{},"date_created":"2026-06-26 03:44:14","date_modified":"2026-06-26 03:44:14","permalink":{"id":189053,"object_type":"structure","relational_id":13071,"identifier":"9.3","token":"24.2\/9.3","url":"\/24.2\/9.3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12937,"edition_id":1,"name":"Elections","identifier":"24.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:03","date_modified":"2026-06-26 03:44:03","permalink":{"id":187149,"object_type":"structure","relational_id":12937,"identifier":"24.2","token":"24.2","url":"\/24.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":58888,"structure_id":14316,"section_number":"24.2-949","catch_line":"Political action committee election cycle","url":"\/24.2-949\/","token":"24.2\/9.3\/4\/24.2-949","metadata":false},{"id":55959,"structure_id":14316,"section_number":"24.2-949.1","catch_line":"Establishment of political action committees by certain entities","url":"\/24.2-949.1\/","token":"24.2\/9.3\/4\/24.2-949.1","metadata":false},{"id":60201,"structure_id":14316,"section_number":"24.2-949.2","catch_line":"Statement of organization for a political action committee","url":"\/24.2-949.2\/","token":"24.2\/9.3\/4\/24.2-949.2","metadata":false},{"id":61683,"structure_id":14316,"section_number":"24.2-949.3","catch_line":"Use of candidate's name in name of political committee","url":"\/24.2-949.3\/","token":"24.2\/9.3\/4\/24.2-949.3","metadata":false},{"id":72330,"structure_id":14316,"section_number":"24.2-949.4","catch_line":"Political action committee treasurer requirements and responsibilities","url":"\/24.2-949.4\/","token":"24.2\/9.3\/4\/24.2-949.4","metadata":false},{"id":55610,"structure_id":14316,"section_number":"24.2-949.5","catch_line":"Information to be included on campaign finance reports for political action committees","url":"\/24.2-949.5\/","token":"24.2\/9.3\/4\/24.2-949.5","metadata":false},{"id":85405,"structure_id":14316,"section_number":"24.2-949.6","catch_line":"Filing schedule for political action committees","url":"\/24.2-949.6\/","token":"24.2\/9.3\/4\/24.2-949.6","metadata":false},{"id":75304,"structure_id":14316,"section_number":"24.2-949.7","catch_line":"Large dollar contribution reporting requirement for political action committees","url":"\/24.2-949.7\/","token":"24.2\/9.3\/4\/24.2-949.7","metadata":false},{"id":60461,"structure_id":14316,"section_number":"24.2-949.7:1","catch_line":"Special report required of certain large pre-election expenditures","url":"\/24.2-949.7_1\/","token":"24.2\/9.3\/4\/24.2-949.7_1","metadata":false},{"id":64612,"structure_id":14316,"section_number":"24.2-949.8","catch_line":"With whom political action committees file reports; electronic filing requirement","url":"\/24.2-949.8\/","token":"24.2\/9.3\/4\/24.2-949.8","metadata":false},{"id":76822,"structure_id":14316,"section_number":"24.2-949.9","catch_line":"Final report requirement; disbursement of surplus funds","url":"\/24.2-949.9\/","token":"24.2\/9.3\/4\/24.2-949.9","metadata":false}],"previous_section":{"id":72330,"structure_id":14316,"section_number":"24.2-949.4","catch_line":"Political action committee treasurer requirements and responsibilities","url":"\/24.2-949.4\/","token":"24.2\/9.3\/4\/24.2-949.4","metadata":false},"next_section":{"id":85405,"structure_id":14316,"section_number":"24.2-949.6","catch_line":"Filing schedule for political action committees","url":"\/24.2-949.6\/","token":"24.2\/9.3\/4\/24.2-949.6","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/24.2-949.5\/","history_text":"<p>This law was first created in 1970. The record of its establishment is cataloged in chapter 462 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1970 \u201cActs\u201d aren\u2019t available online. It has been modified 15 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1972, chapter 620; in 1975, chapter 515; in 1976, chapter 616; in 1978, chapter 381; in 1983, chapter 119; in 1990, chapter 156; in 1993, chapters 341 and 641; in 1997, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0364\">364<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0392\">392<\/a>; in 1999, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?991+ful+CHAP0864\">864<\/a>; in 2000, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?001+ful+CHAP0304\">304<\/a>; in 2001, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0618\">618<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0810\">810<\/a>; in 2002, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?021+ful+CHAP0468\">468<\/a>; in 2003, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP0248\">248<\/a>; in 2006, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?061+ful+CHAP0787\">787<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?061+ful+CHAP0892\">892<\/a>; in 2008, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?081+ful+CHAP0152\">152<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?081+ful+CHAP0289\">289<\/a>.<\/p>","references":[{"id":85405,"section_number":"24.2-949.6","catch_line":"Filing schedule for political action committees","order_by":null,"url":"\/24.2-949.6\/"}],"refers_to":[{"id":57106,"section_number":"24.2-946.1","catch_line":"Standards and requirements for electronic preparation and transmittal of campaign finance disclosure reports; database","order_by":null,"url":"\/24.2-946.1\/"},{"id":72330,"section_number":"24.2-949.4","catch_line":"Political action committee treasurer requirements and responsibilities","order_by":null,"url":"\/24.2-949.4\/"}],"permalink":{"id":189215,"object_type":"law","relational_id":55610,"identifier":"24.2-949.5","token":"24.2\/9.3\/4\/24.2-949.5","url":"\/24.2-949.5\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/24.2-949.5\/","token":"24.2\/9.3\/4\/24.2-949.5","dublin_core":{"Title":"Information to be included on campaign finance reports for political action committees","Type":"Text","Format":"text\/html","Identifier":"\u00a7 24.2-949.5","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> The reports required by this article shall be filed on a form prescribed by the <span class=\"dictionary\">State Board<\/span> and shall include all financial activity of the political action committee. All completed forms shall be submitted in typed, printed, or legibly hand printed format or electronically as provided in &#xA7; <a class=\"law\" title=\"Standards and requirements for electronic preparation and transmittal of campaign finance disclosure reports; database\" href=\"\/24.2-946.1\/\">24.2-946.1<\/a>. Persons submitting the forms shall do so subject to <span class=\"dictionary\">felony<\/span> penalties for making false statements pursuant to &#xA7; <a class=\"law\" title=\"False statements; penalties\" href=\"\/24.2-1016\/\">24.2-1016<\/a>. <a id=\"paragraph-203862\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> The report of receipts shall include: <a id=\"paragraph-203863\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B1\" class=\"indent-1\"><p><span class=\"prefix-number\">1.<\/span> The total number of contributors, each of whom has contributed an aggregate of $100 or less, including cash and in-kind contributions, as of the date of the report, and the total amount of contributions from all such contributors; <a id=\"paragraph-203864\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#B1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> For each contributor who has contributed an aggregate of more than $100, including cash and in-kind contributions, as of the ending date of the report, the political action committee shall itemize each contributor on the report and list the following information:\n\t\t\t\ta. the name of the contributor, listed alphabetically,\n\t\t\t\tb. the mailing address of the contributor,\n\t\t\t\tc. the amount of the contribution,\n\t\t\t\td. the aggregate amount of contributions from the contributor to date,\n\t\t\t\te. the date of the last contribution,\n\t\t\t\tf. the occupation of the contributor,\n\t\t\t\tg. the name of his employer or principal business, and\n\t\t\t\th. the locality where employed or where his business is located.\n\t\t\t\tFor each such contributor, other than an individual, the principal type of business and place of business of the contributor shall be substituted for subdivisions f and g, respectively. For each such contributor other than an individual, it shall be sufficient to list the address of the contributor one time on the report of receipts. <a id=\"paragraph-203865\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#B2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> Upon transfer of a designated contribution to a designated <span class=\"dictionary\">candidate<\/span>&#8217;s campaign committee, the committee shall provide information to the campaign committee to identify the contributor as provided by &#xA7; <a class=\"law\" title=\"Information to be included on campaign finance reports for campaign committees\" href=\"\/24.2-947.4\/\">24.2-947.4<\/a>. <a id=\"paragraph-203866\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D\"><p><span class=\"prefix-number\">D.<\/span> The report of disbursements shall include all expenditures and give: <a id=\"paragraph-203867\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#D\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D1\" class=\"indent-1\"><p><span class=\"prefix-number\">1.<\/span> The name and address of the person paid; <a id=\"paragraph-203868\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#D1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> A <span class=\"dictionary\">brief<\/span> description of the purpose of the expenditure; <a id=\"paragraph-203869\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#D2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D3\" class=\"indent-1\"><p><span class=\"prefix-number\">3.<\/span> The name of the person contracting for or arranging the expenditure; <a id=\"paragraph-203870\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#D3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D4\" class=\"indent-1\"><p><span class=\"prefix-number\">4.<\/span> The amount of the expenditure; and <a id=\"paragraph-203871\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#D4\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D5\" class=\"indent-1\"><p><span class=\"prefix-number\">5.<\/span> The date of the expenditure.\n\t\t\t\tThe report of disbursements shall itemize any expenditure made by credit card payment. <a id=\"paragraph-203872\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#D5\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"E\"><p><span class=\"prefix-number\">E.<\/span> Each report for a political action committee shall list separately those receipts and expenditures reported to the treasurer or other officer of the committee by any person, <span class=\"dictionary\">candidate<\/span> campaign committee, or political committee, pursuant to subsection B of &#xA7; <a class=\"law\" title=\"Political action committee treasurer requirements and responsibilities\" href=\"\/24.2-949.4\/\">24.2-949.4<\/a>, and in the case of in-kind contributions, shall set forth in each instance the source of the information reported. <a id=\"paragraph-203873\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#E\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"F\"><p><span class=\"prefix-number\">F.<\/span> The report shall list separately all loans, and for each loan, shall give: <a id=\"paragraph-203874\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#F\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"F1\" class=\"indent-1\"><p><span class=\"prefix-number\">1.<\/span> The date the loan was made; <a id=\"paragraph-203875\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#F1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"F2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> The name and address of the person making the loan and any person who is a co-borrower, guarantor, or endorser of the loan; <a id=\"paragraph-203876\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#F2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"F3\" class=\"indent-1\"><p><span class=\"prefix-number\">3.<\/span> The amount of the loan; <a id=\"paragraph-203877\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#F3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"F4\" class=\"indent-1\"><p><span class=\"prefix-number\">4.<\/span> The date and amount of any repayment of the loan; and <a id=\"paragraph-203878\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#F4\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"F5\" class=\"indent-1\"><p><span class=\"prefix-number\">5.<\/span> For any loan or part of a loan that is forgiven by the lender, the amount forgiven listed as both a contribution and loan repayment. <a id=\"paragraph-203879\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#F5\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"G\"><p><span class=\"prefix-number\">G.<\/span> The <span class=\"dictionary\">State Board<\/span> shall provide for a &#8220;no activity&#8221; report that may be filed for any reporting period in which the filer has no activity to report. <a id=\"paragraph-203880\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#G\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"H\"><p><span class=\"prefix-number\">H.<\/span> It is the responsibility of the treasurer that the report for the political action committee be filed and that the report be in full and accurate detail. <a id=\"paragraph-203881\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/24.2-949.5\/#H\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nINFORMATION TO BE INCLUDED ON CAMPAIGN FINANCE REPORTS FOR POLITICAL ACTION\nCOMMITTEES (\u00a7 24.2-949.5)\n\nA. The reports required by this article shall be filed on a form prescribed by\nthe State Board and shall include all financial activity of the political action\ncommittee. All completed forms shall be submitted in typed, printed, or legibly\nhand printed format or electronically as provided in &#xA7; 24.2-946.1. Persons\nsubmitting the forms shall do so subject to felony penalties for making false\nstatements pursuant to &#xA7; 24.2-1016.\n\nB. The report of receipts shall include:\n\n   1. The total number of contributors, each of whom has contributed an aggregate\n   of $100 or less, including cash and in-kind contributions, as of the date of\n   the report, and the total amount of contributions from all such contributors;\n\n   2. For each contributor who has contributed an aggregate of more than $100,\n   including cash and in-kind contributions, as of the ending date of the report,\n   the political action committee shall itemize each contributor on the report\n   and list the following information:\n   \t\t\t\ta. the name of the contributor, listed alphabetically,\n   \t\t\t\tb. the mailing address of the contributor,\n   \t\t\t\tc. the amount of the contribution,\n   \t\t\t\td. the aggregate amount of contributions from the contributor to date,\n   \t\t\t\te. the date of the last contribution,\n   \t\t\t\tf. the occupation of the contributor,\n   \t\t\t\tg. the name of his employer or principal business, and\n   \t\t\t\th. the locality where employed or where his business is located.\n   \t\t\t\tFor each such contributor, other than an individual, the principal type of\n   business and place of business of the contributor shall be substituted for\n   subdivisions f and g, respectively. For each such contributor other than an\n   individual, it shall be sufficient to list the address of the contributor one\n   time on the report of receipts.\n\nC. Upon transfer of a designated contribution to a designated candidate&#8217;s\ncampaign committee, the committee shall provide information to the campaign\ncommittee to identify the contributor as provided by &#xA7; 24.2-947.4.\n\nD. The report of disbursements shall include all expenditures and give:\n\n   1. The name and address of the person paid;\n\n   2. A brief description of the purpose of the expenditure;\n\n   3. The name of the person contracting for or arranging the expenditure;\n\n   4. The amount of the expenditure; and\n\n   5. The date of the expenditure.\n   \t\t\t\tThe report of disbursements shall itemize any expenditure made by credit\n   card payment.\n\nE. Each report for a political action committee shall list separately those\nreceipts and expenditures reported to the treasurer or other officer of the\ncommittee by any person, candidate campaign committee, or political committee,\npursuant to subsection B of &#xA7; 24.2-949.4, and in the case of in-kind\ncontributions, shall set forth in each instance the source of the information\nreported.\n\nF. The report shall list separately all loans, and for each loan, shall give:\n\n   1. The date the loan was made;\n\n   2. The name and address of the person making the loan and any person who is a\n   co-borrower, guarantor, or endorser of the loan;\n\n   3. The amount of the loan;\n\n   4. The date and amount of any repayment of the loan; and\n\n   5. For any loan or part of a loan that is forgiven by the lender, the amount\n   forgiven listed as both a contribution and loan repayment.\n\nG. The State Board shall provide for a &#8220;no activity&#8221; report that may\nbe filed for any reporting period in which the filer has no activity to report.\n\nH. It is the responsibility of the treasurer that the report for the political\naction committee be filed and that the report be in full and accurate detail.\n\nHISTORY: 1970, c. 462, \u00a7 24.1-258; 1971, Ex. Sess., c. 247; 1972, c. 620; 1975,\nc. 515; 1976, c. 616; 1978, c. 381; 1983, c. 119; 1990, c. 156; 1993, cc. 341,\n641, \u00a7 24.2-914; 1997, cc. 364, 392; 1999, c. 864; 2000, c. 304; 2001, cc. 618,\n810; 2002, c. 468; 2003, c. 248; 2006, cc. 787, 892; 2008, cc. 152, 289.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}