(1) An incidental committee shall file a statement of organization as required by 13-37-201, MCA.   After filing a statement of organization, an incidental political committee shall file periodic reports as provided in this rule.

(2) Except as provided in (1) and (3) , an incidental committee shall file periodic reports two days before the deadlines specified in 13-37-226(2) (a) , (b) , (c) , (e) and (f) , MCA, when applicable.   The commissioner will prepare and distribute a schedule of filing deadlines for incidental committees and other committees under this subsection and 13-37-226(2) , MCA.

(3) Except as provided in (3) (a) , an incidental committee that makes contributions or expenditures to a state district candidate, to a local candidate or issue, or to a political committee that is specifically organized to support or oppose a state district candidate or a local candidate or issue, shall file periodic reports two days before the deadlines specified in 13-37-226(3) (a) , and (b) , MCA.

(a) An incidental committee that makes contributions or expenditures not exceeding $500 to a local candidate or issue or to a political committee that is specifically organized to support or oppose a local candidate or issue does not have to file period reports of contributions and/or expenditures, but must file a statement of organization.

(b) For purposes of (2) , a "local candidate or issue" includes those referenced in 13-37-226(4) , MCA, but does not include those referenced in 13-37-206, MCA.

(4) An incidental committee that makes contributions or expenditures in connection with a statewide issue or a candidate for statewide office or a state district office must file the reports required by this rule even if its contributions or expenditures do not exceed $500.

(5) Incidental committees that receive contributions that are earmarked for a specified candidate, ballot issue, or petition for nomination must report the contributions pursuant to 13-37-229, MCA, and ARM 44.10.511 and 44.10.519.   A contribution to an incidental committee is earmarked if it meets the criteria set forth in ARM 44.10.519(1) , and the exemptions described in ARM 44.10.519(1) (a) do not apply to such contributions received by incidental committees.

(6) If it is determined that an incidental committee has failed to file any of the reports required by these rules or the statutes governing reporting of contributions and expenditures, the commissioner may issue an order of noncompliance pursuant to 13-37-121, MCA, or may take any other action authorized by law.

(7) Nothing in this rule or in the statutes governing reporting of contributions and expenditures relieves any candidate or political committee (including an incidental committee) of the responsibility to timely, accurately, and fully report contributions and/or expenditures.