Contents of Campaign Finance Reports

Financial statements submitted under the act must contain specified information about all income and expenditures during the period covered by the report. If neither expenditures nor contributions exceeded $1,000 during this time period, the report may simply state that fact. Otherwise the report should list separately any single contribution or expenditure over $100, including full name, address, occupation and employer of each contributor. For expenditures, the report must indicate the full name and address of each person to whom a total of more than $100 was paid, the total amount paid to that person and the purpose of the expenditure. Contributions of $100 or less are to be totaled and listed together, as are expenditures of this amount, though the latter are to be grouped by category. "In-kind contributions," those other than money, are to be reported in a similar manner, though once again those of $100 or less are to be totaled.  T.C.A. § 2-10-107. The Registry of Election Finance should be consulted for more specific information regarding reporting requirements.