M.G.L. Chapter 55, Section 1 defines an independent expenditure as "an expenditure made, or liability incurred, by an individual, group, or association for goods or services expressly advocating the election or defeat of a clearly identified candidate which is made or incurred 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 or incurred 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."

Independent expenditure reports are required under M.G.L. c. 55, s. 18A and may be referred to as "18A reports".  These reports are filed by individuals, groups and organizations, other than registered political committees, who make independent expenditures of $250 or more in a calendar year (aggregated) to support or oppose one or more candidates.  Independent expenditure reports are filed with OCPF unless the candidates supported or opposed are seeking office in a city or town election; in that event, the report is filed with the local election official in the city or town where the election is taking place.

Generally, independent expenditure reports are due within seven (7) business days of the date the expenditure or expenditures were utilized.  However, if the independent expenditure was made after the 10th day, but more than 24 hours, before the date of any election, a preliminary report must be filed within 24 hours of making the expenditure and a follow-up report is then filed within 7 business days thereafter.

Preliminary reports must include the same information as a regular independent expenditure report, with the exception of the amount of each expenditure and the total amount spent, since that information may not be known at the time the report is due.  The amount of the expenditure(s), and the total amount spent, are provided in the follow-up report.