1994 U.S. Code
Title 2 - THE CONGRESS
CHAPTER 8A - REGULATION OF LOBBYING
Sec. 262 - Detailed accounts of contributions; retention of receipted bills of expenditures

(a) It shall be the duty of every person who shall in any manner solicit or receive a contribution to any organization or fund for the purposes hereinafter designated to keep a detailed and exact account of—

(1) all contributions of any amount or of any value whatsoever;

(2) the name and address of every person making any such contribution of 0 or more and the date thereof;

(3) all expenditures made by or on behalf of such organization or fund; and

(4) the name and address of every person to whom any such expenditure is made and the date thereof.

(b) It shall be the duty of such person to obtain and keep a receipted bill, stating the particulars, for every expenditure of such funds exceeding in amount, and to preserve all receipted bills and accounts required to be kept by this section for a period of at least two years from the date of the filing of the statement containing such items.

(Aug. 2, 1946, ch. 753, title III, §303, 60 Stat. 840.)