I. Any political committee whose receipts or expenditures exceed $1,000 shall file with the secretary of state an itemized statement in the form prescribed by the secretary of state, signed by its chairman and treasurer showing each of its receipts exceeding $50 with the full name and postal address of the contributor in alphabetical order and the amount of the contribution, the date it was received, and the aggregate total for each election for each contributor of over $200. Statements shall be filed not later than the first Wednesday in June and December after the state general election and before the filing deadline established in N.H. Rev. Stat. § 655:14, after which statements shall be filed no later than the Wednesday 12 weeks immediately preceding a primary election, before 5 o’clock in the afternoon, and shall cover the period from the day of the committee registration up to and including the Monday before the statement is due. All receipts of $50 or under shall appear on the statements as unitemized receipts. Any listing that exceeds an individual’s aggregate total of $200 for each election shall be accompanied by the contributor’s occupation including official job title, the name of the contributor’s employer, and the city or town of the contributor’s principal place of business, if any. The statement shall also show each committee expenditure exceeding $50 with the full name and postal address of the payee or promise of payment, the date paid or obligated, and the election for which the expenditure was made, with the specific nature and amount of each expenditure since the date of the registration.
II. A political committee shall file an itemized statement in the same form as in paragraph I with the secretary of state not later than the Wednesday 3 weeks immediately preceding a primary and a general election, before 5 o’clock in the afternoon. The statement shall summarize the period under paragraph I if a statement is filed and shall itemize all receipts and expenditures since the cutoff of that statement up until the Monday preceding the filing of the statement under this paragraph.
II-a. A political committee shall file a statement in the same form as in paragraph I with the secretary of state not later than the Wednesday immediately preceding a primary and a general election, before 5 o’clock in the afternoon. The statement shall summarize the statements under paragraphs I and II if such statements are filed and itemize all receipts and expenditures since the cutoff of the statement under paragraph II up until the Monday preceding the filing of the statement under this paragraph. In addition to the reporting requirements contained in this section, the secretary of state shall be notified by the fiscal agent within 48 hours of any contribution exceeding $500 that is received after the statement under this paragraph is filed and prior to the day of election.
III. A political committee shall file an itemized statement in the same form as in paragraph I summarizing the previous statements if such statements are filed and itemizing all receipts and expenditures since the cutoff of the previous report and ending on the day of the primary or the general election with the secretary of state not later than the second Wednesday after the election, before 5 o’clock in the afternoon.
IV. Any political committee whose receipts or expenditures do not exceed $1,000 for a reporting period need not file. However, when a committee’s accumulated receipts or expenditures for an election exceed $1,000 the committee shall file a statement at the next reporting deadline, and shall continue to file at each reporting deadline.
IV-a. Any political committee whose independent expenditures, in aggregate, exceed $1,000 shall file an itemized statement with the secretary of state which shall be received by the secretary of state not later than 48 hours after such expenditures are made, and thereafter each time a further $1,000 is expended. Such itemized statements shall cover the period during which independent expenditures totaling $1,000 were made. Each statement shall include a certification by the chairman of the political committee that the independent expenditure meets the definition in N.H. Rev. Stat. § 664:2, XI. Each statement shall contain the date of each independent expenditure; the name and address of the person to whom the expenditure was made; the name of the candidate on whose behalf or against whom each independent expenditure was made; the amount of each expenditure; the purpose of each expenditure, and the aggregate amount of all previous independent expenditures. If the independent expenditure is made in support of or in opposition to more than one candidate, the statement made under this paragraph shall allocate the way in which the expenditure was made among the candidates on a reasonable basis. For the purposes of this paragraph, “reasonable basis” means a statement that reflects the benefit or the burden reasonably expected to be derived or suffered by each candidate. The filing requirements of this paragraph shall be in addition to all other filing requirements under this section, and shall not be limited to the filing periods during which expenditures must otherwise be reported.
V. Any political committee which has any outstanding debt, obligation, or surplus following the election shall file reports at least once every 6 months thereafter in the same form as in paragraph I until the obligation or indebtedness is entirely satisfied or surplus deleted, at which time a final report shall be filed.
VI. Copies of the statements required by paragraphs II through V of the state committee of a political party shall be filed with the secretary of state in sufficient numbers so as to provide a copy for the state committee of each party on the ballot, which they may obtain by application to the secretary of state.
VII. Any national political party committee of a party as defined in N.H. Rev. Stat. § 652:11 may make contributions or expenditures on behalf of state candidates without complying with the requirements of paragraphs I through V, provided that the total contribution or expenditure made in behalf of a candidate or political committee in this state whether directly or indirectly does not exceed the limit for personal contributions in N.H. Rev. Stat. § 664:4.
VIII. The provisions of this paragraph shall apply only to a political committee for an individual candidate who is seeking a federal office whose holder is chosen by the voters of this state only. Such a committee which is required by federal law to file with the federal government reports relative to receipts and expenditures in support of such one candidate may choose, at the time of registering under N.H. Rev. Stat. § 664:3, I, to file with the secretary of state copies of reports made to the federal government in accordance with the timetable established by federal laws for such reports in lieu of complying with the other reporting requirements of this section.
IX. Any political committee or political advocacy organization that is exempt from taxation under sections 501(c)(4), 501(c)(5), or 501(c)(6) of the United States Internal Revenue Code of 1986 may disclose, but shall not be required to disclose in its itemized statement of receipts, the identity of its donors.