A-1 report – A report of any contribution of more than $500 received in the interim between the last date of the period covered by the pre-election report and the date of the election. Such report includes the name, address, date and amount of the contribution. The A-1 report must be filed by the receiving political committee within two business days after its receipt.

Affiliate– Any organization with which a political committee has significant financial ties and which is presumed to be represented in its interests by the political committee.

Anything of value– Includes all things, services, or goods, regardless of whether they may be valued in monetary terms according to ascertainable market value.

Asset – An item of property, other than cash or services, of whatever kind, tangible or intangible, which has either a fair market or salvage value in excess of $150. When a political committee files a final report, it must dispose of any remaining committee assets by either donating or selling them.

Asset schedule – Upon termination of the filing status of a political committee, any asset still in its possession must be disposed of either by sale or by donation. Disposition of all assets shall be shown on the final D-2 report filed by a political committee. The Asset Schedule shall show a description of the asset, the date it was acquired, whether it was donated or sold, its value if sold, and the name and address of the entity which took possession of the asset.

Beneficiary – The candidate or political committee deemed to have received the benefit from an expenditure. An expenditure made by a political committee on its own behalf shall list the expending committee as the beneficiary on the Schedule B form. An expenditure made to support another political committee or candidate shall be reported by listing that political committee or candidate as beneficiary.

Board – The State Board of Elections.

Candidate – Any person who seeks nomination for election, election to, or retention in public office, or any person who seeks election as ward or township committeeman in counties of 3,000,000 or more population (Cook County), whether or not such person is elected.

Code of Fair Campaign Practices – A voluntary statement made and filed prior to an election, vowing that the person making the statement will subscribe to the basic principles of decency, honesty, and fair play outlined in the Fair Campaign Practices Act, and conduct a campaign which will encourage healthy competition and open discussion of issues and candidates’ qualifications and discourage practices that cloud issues or unfairly attack opponents. State candidates and state political committees will file this statement with the State Board of Elections. Local candidates and local political committees will file this statement with the county clerk.

Committee (see political committee).

Contribution – Any gift, subscription, donation, dues, loans, advance, deposit of money, anything of value, purchase of fund-raising tickets, or transfer of funds knowingly received to support or oppose a candidate or proposition.

Contributor – Any candidate, individual, trust, partnership, committee, association, corporation, or any other organization or group of persons from which any cash, loan, or goods or services is received to support or oppose a candidate or proposition.

Custodian – Anyone, other than the committee chairman and treasurer, such as an accountant or an accounting firm, having access to committee books and accounts.

D-1 form – The form, also known as the Statement of Organization, which is to be filed by the candidate or treasurer of a political committee within 10 business days (5 business days if the filing threshold is reached during the period within 30 days prior to an election) after it reaches the filing threshold. The D-1 form provides basic committee information such as name, address, and officers of the committee; candidates or propositions supported or opposed by the committee; committee type and purpose; and financial institutions used by the committee.

D-2 form – The form used by a political committee to file a pre-election report, a statement of nonparticipation, a semi-annual report, a final report, or an amendment of any of these reports. The D-2 form reports summary totals of the political committee.

Date of creation – The date on which a political committee’s filing obligations begin. A political committee must begin filing disclosure reports when it either receives or expends in excess of $3000 within any twelve month period on behalf of or in opposition to a candidate or proposition. The date upon which a committee exceeds this threshold is its Date of Creation, which is reported on the D-1 Statement of Organization.

Debt – Any outstanding loan or any other obligation of the political committee. A debt shall be reported on each semi-annual report until it has been repaid. A political committee may file a final report with outstanding debts. If after filing a final report, funds become available for partial or complete repayment of the debt, the political committee shall report the source and disposition of such funds.

Electioneering communication – Any form of communication, in whatever medium, that refers to a clearly identified candidate, or candidates, who will appear on the ballot, a clearly identified political party, or question of public policy that will appear on the ballot and is made within (i) 60 days before a general election or consolidated election or (ii) 30 days before a primary election.

Electronic filing waiver program – A filing waiver program that relieves participating counties of most of the requirements to receive and maintain paper copies of reports from political committees. Political committees filing electronically that would also be required to file a paper copy with the county clerk need not do so if the county is participating in this program. However, the D-1 and any written correspondence would still need to be filed with the county.

Endorser – Any person guaranteeing in writing repayment of a loan to the political committee. Shall be reported by name, address, date, amount endorsed, as well as occupation and employer if amount endorsed exceeds $500.

Expenditure – Any payment, distribution, purchase, loan, advance, deposit, gift of money or anything of value, or any transfer of funds between political committees, made to support or oppose a candidate or proposition. The definition also includes an electioneering communication.