Independent expenditure reports are required under M.G.L. c. 55, s. 18A.  These reports are filed by individuals, groups, and organizations other than registered political committees, who make independent expenditures of $100 or more in a calendar year 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.

Independent expenditure reports should be filed within seven (7) business days of the date the expenditure or expenditures were made.