Reports of Late Contributions Received

(1) A ballot question committee or a non-depository candidate or committee that is required, pursuant to M.G.L. c. 55, § 18, to file a report of a contribution of $500 or more received and deposited after the 18 day but more than 72 hours before the date of a special, preliminary, th primary or general election (“the late contribution reporting period”), may satisfy that requirement by filing a Report of Late Contributions Received. A depository candidate or committee required to file such a report by M.G.L. c. 55, § 19(g) may satisfy the requirement by filing either a Contribution Deposit Report for monetary contributions received or, if in-kind contributions have been received during the late contribution reporting period, a Report of Late Contributions Received. (2) The filing of a Report of Late Contributions Received does not replace the requirements for the filing of other reports and statements specified in M.G.L. c. 55. (3) For purposes of filing a Report of Late Contributions Received or a Contribution Deposit Report, a "deposit" of a contribution made by credit or debit card is deemed to take place when the contribution is received into the committee's account. (4) When a non-depository candidate makes a expenditure from personal funds of $500 or more on behalf of his or her committee, or when a person or entity provides an in-kind contribution valued at $500 or more to a political committee organized on behalf of a candidate that files with the Director or to a ballot question committee that files with the Director, during the late contribution reporting period, a "deposit", for purposes of determining when a Report of Late Contributions Received must be filed, is deemed to occur on the date of the expenditure or as of the date the in-kind contribution is made.