In general, unions, associations, organizations, or other groups may spend money for political purposes, such as contributions to candidates, political parties or PACs or expenditures to support or oppose ballot questions, without having to organize as a political committee.  This spending, however, must come from the organization's general funds (such as dues) and not from funds raised specifically for political purposes.  Organizations may not solicit or raise funds in Massachusetts for a political purpose without first organizing as a political committee with OCPF or the appropriate local election official.

Business corporations, and organizations that receive corporate funds, are prohibited from making expenditures to support or oppose candidates, state or local political parties or PACs.

Contributions and expenditures by organizations are subject to disclosure by the recipient candidate or committee or the organization, or both.

Additional Help / Information:

• OCPF Interpretive Bulletin IB-88-01: The Applicability of the Campaign Finance Law to Groups that do not Engage in Political Fundraising.
  
  
• Form CPF 111: Report of Association of Other Group Making Contributions to or Expenditures on Behalf of Candidates, PACs, or Party Committees.
  
  
• OCPF Interpretive Bulletin IB-06-01: Express Advocacy and Issue Advocacy.

Although Section 8 of the campaign finance law prohibits business corporations and any organizations that receive corportate funds from directly or indirectly making expenditures to support or oppose candidates or political parties, business corporations can make expenditures to support or oppose questions that appear on state or local ballots and may make contributions to state or local ballot question committees.

Corporations, associations, organizations or other groups which make contributions or expenditures to support or oppose a question appearing on a state or local ballot must file disclosure reports with OCPf or the appropriate local election official:

• If the question appears on the ballot at a state election, a Form CPF 22: Report of Ballot Question Expenditures by Corporation or Organization should be filed with OCPF using this reporting schedule.  Disclosure reports must continue to be filed until all of the declared liabilities of the corporation, association, organization or other group of persons have been discharged.
  
  
• If the question appears on the ballot at a city or town election, a Form CPF M 22: Report of Ballot Question Expenditures by Corporation or Organization should be filed with the appropriate local election official (town or city clerk or election commission).  Check with the local election official for the reporting schedule for these reports.

Groups or associations who makes one or more "independent expenditures" of $100 or more in a calendar year to support or oppose any candidate or candidates must file a Form CPF 18A: Report of Independent Expenditures Promoting Election or Defeat of Candidate(s) with OCPF or, if the candidate is seeking election to a city or town office, the appropriate local election official.  The report should be filed within 7 business days of making the expenditure or expenditures.

Section 18A defines an "independent expenditure" as "...an expenditure by an individual, group, or association not defined as a political committee expressly advocating the election or defeat of a clearly identified candidate which is made without cooperation or consultation with any candidate, or a nonelected political committee organized on behalf of a candidate, or any agent of a candidate and which is not made in concert with, or at the request or suggestion of, any candidate, or any nonelected political committee organized on behalf of a candidate or agent of such candidate."