2015 New York Laws
ELN - Election
Article 14 - (Election) CAMPAIGN RECEIPTS AND EXPENDITURES
14-107 - Independent expenditure reporting.

  14-107.  Independent expenditure reporting. 1. For purposes of this
  article:
(a) "Independent expenditure" means an expenditure made  by  a  person
  conveyed to five hundred or more members of a general public audience in
  the  form of (i) an audio or video communication via broadcast, cable or
  satellite, (ii) a written communication via  advertisements,  pamphlets,
  circulars,  flyers,  brochures,  letterheads  or  (iii)  other published
  statements which: (i) irrespective of when such communication  is  made,
  contains  words  such as "vote," "oppose," "support," "elect," "defeat,"
  or "reject," which call for  the  election  or  defeat  of  the  clearly
  identified  candidate,  (ii)  refers  to  and advocates for or against a
  clearly identified candidate or ballot  proposal  on  or  after  January
  first  of  the  year  of the election in which such candidate is seeking
  office or such proposal shall appear on  the  ballot,  or  (iii)  within
  sixty days before a general or special election for the office sought by
  the  candidate  or  thirty  days  before a primary election, includes or
  references a clearly identified candidate.  An  independent  expenditure
  shall  not  include communications where such candidate, the candidate's
  political committee or its agents, a party committee or its agents, or a
  constituted committee or its agents or a political committee  formed  to
  promote  the  success  or defeat of a ballot proposal or its agents, did
  authorize, request, suggest, foster or cooperate in such communication.
(b) Independent expenditures do not include expenditures in connection
  with:
(i) a written news story, commentary, or editorial or  a  news  story,
  commentary,  or  editorial  distributed  through  the  facilities of any
  broadcasting station, cable or  satellite  unless  such  publication  or
  facilities  are  owned  or  controlled by any political party, political
  committee or candidate; or
(ii) a communication that constitutes a candidate debate or forum; or
(iii)  internal  communication  by  members  to  other  members  of  a
  membership  organization  of not more than five hundred members, for the
  purpose of supporting or opposing a candidate or candidates for elective
  office, provided such  expenditures  are  not  used  for  the  costs  of
  campaign   material   or   communications   used   in   connection  with
  broadcasting, telecasting, newspapers, magazines,  or  other  periodical
  publication,   billboards,   or   similar   types   of   general  public
  communications; or
(iv)  internal  communications  by  members  to  other  members  of  a
  membership  organization  of  not  more  than  five  hundred  members or
  communications  by  a  corporation  organized  for  charitable  purposes
  pursuant  to  501(c)(3) of the internal revenue code, within sixty days
  before a general or special  election  for  the  office  sought  by  the
  candidate  or  thirty  days  before a primary election, that includes or
  references a clearly identified candidate but does not otherwise qualify
  as an independent expenditure under this section.
(v)  a  communication  published   on   the   Internet,   unless   the
  communication is a paid advertisement.
(c) For purposes of this section, the term "person" shall mean person,
  group  of  persons,  corporation,  unincorporated business entity, labor
  organization  or  business,  trade  or   professional   association   or
  organization,  or  political  committee;  provided,  however,  that such
  definition shall not include any party or constituted committee, that is
  required to file disclosure reports under this chapter.
2. Whenever any person makes an  independent  expenditure  that  costs
  more  than  one  thousand  dollars  in the aggregate, such communication
  shall clearly state the name of the person who paid  for,  or  otherwise
  published  or  distributed  the communication and state, with respect to

  communications regarding candidates,  that  the  communication  was  not
  expressly   authorized   or  requested  by  any  candidate,  or  by  any
  candidate's political committee or any of its agents.
3.  (a)  Any  person prior to making any independent expenditure shall
  first register  with  the  state  board  of  elections  as  a  political
  committee  in  conformance  with  this article. Such person shall comply
  with all disclosure obligations required  for  political  committees  by
  law.
(b)  Any  person  who has registered with the state board of elections
  pursuant to paragraph (a) of this  subdivision  shall  disclose  to  the
  state  board  of  elections  electronically,  once  a week on Friday any
  contribution to such person over one thousand dollars or expenditures by
  such person over five thousand dollars made prior to thirty days  before
  any primary, general, or special election.
(c)  Any  person  who has registered with the state board of elections
  pursuant to paragraph (a) of this  subdivision  shall  disclose  to  the
  state  board  of  elections  electronically, within twenty-four hours of
  receipt, any contribution to such person over one  thousand  dollars  or
  expenditure by such person over five thousand dollars made within thirty
  days before any primary, general, or special election.
(d)  A  knowing  and  willful  violation  of  the  provisions  of this
  subdivision shall subject the person to a civil penalty  equal  to  five
  thousand dollars or the cost of the communication, whichever is greater,
  in  a special proceeding or civil action brought by the board or imposed
  directly by the board of elections.
4. The disclosures required by subdivision three of this section shall
  include, in addition to any other information required by law:
(a) the name, address, occupation and employer of  the  person  making
  the statement;
(b)  the  name,  address, occupation and employer of the person making
  the independent expenditure;
(c) the name, address, occupation and employer of any person providing
  a contribution, gift, loan, advance or deposit of one  thousand  dollars
  or  more  for  the independent expenditure, or the provision of services
  for the same, and the date it was given;
(d) the dollar amount paid for each independent expenditure, the  name
  and  address of the person or entity receiving the payment, the date the
  payment was made and a description of the independent expenditure; and
(e) the election to which the independent expenditure pertains and the
  name  of  the  clearly  identified  candidate  or  the  ballot  proposal
  referenced.
5.  A copy of all political communications paid for by the independent
  expenditure, including but not limited to broadcast, cable or  satellite
  schedules  and  scripts,  advertisements,  pamphlets, circulars, flyers,
  brochures, letterheads  and  other  printed  matter  and  statements  or
  information conveyed to one thousand or more members of a general public
  audience by computer or other electronic devices shall be filed with the
  state board of elections with the statements required by this section.
6. Every statement required to be filed pursuant to this section shall
  be filed electronically with the state board of elections.
7.  The  state  board  of  elections shall promulgate regulations with
  respect to the statements required to be filed by this section and shall
  provide forms suitable for such statements.