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. It 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 meet 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. 

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.