The incidental committee must report the top 10 sources of payments it receives in the current calendar year and any expenditure or contribution of more than $50 on candidates and political committees. It discloses this information on an Incidental Committee Payments and Political Expenditures Report (C-8 report).
 
The first C-8 report is due at the time the committee registers. The C-8 report is filed by delivering or mailing the completed form to the PDC office (PO Box 40908, Olympia, WA 98504). 
 

Payments

The committee is required to report the top 10 sources of cumulative payments of $10,000 or more received during the calendar year. This list should include payments for all purposes (unless exempted, as explained below), regardless of whether the nonprofit uses the money to fund political activity. It also must include any sources tied as the tenth largest, so the C-8 report may include more than 10 sources in all.
 
“Payments” for purposes of incidental committee reporting include all monetary transfers or in-kind services (WAC 390-05-521), except when the payment meets all of the following: 
  • Is from a private foundation registered as 501(c)(3) entity; 
  • Was received pursuant to a contract that explicitly prohibits its use for election campaigns; and
  • Represents less than 25 percent of the incidental committee’s total budget. RCW 42.17A.240 

If a nonprofit receives a lump-sum payment from multiple people, only that portion that exceeds $10,000 from a single person must be reported. Examples would be a union that receives members dues in an aggregated payment, or an organization that receives one check with the entire proceeds of a fundraiser.

Contributions to campaigns

All contributions, whether monetary or in-kind, must be reported. In-kind contributions can include the use of the nonprofit's staff or property to assist a candidate or ballot measure campaign. They do not include time or money spent on commentary or analysis about a ballot measure, provided it does not advocate specifically a vote for or against the measure. 

In-kind contributions occur when a person provides goods, services or anything of value, other than money or its equivalent, to a candidate or political committee free of charge or for less than fair market value. Common examples of in-kind contributions that are reportable include donated office space, printing or polling services, and donated staff time.

Such donations should be reported according to their fair market value, defined in WAC 390-05-235 as “the amount of money which a purchaser willing, but not obligated, to buy would pay a seller, willing, but not obligated, to sell for property, goods or services.” See the rule for more details on determining the value of an in-kind contribution.  

In-kind contributions do not include time or money spent on commentary or analysis about a ballot measure, provided it does not advocate specifically a vote for or against the measure.