A covered organization is a combination of two or more individuals, or a person other than an individual, that accepts donations and makes expenditures for political communications.

The following entities are not considered Covered Organizations:

• Political Action Committees
• Petition Committees
• Not-for-profit corporations that are tax exempt under section 501(c)(3) of the Internal Revenue Code

​Political communications are communications in support of or in opposition to a clearly identified candidate or measure.

The following are not considered political communications:

• Communications by a covered organization to its current members, stockholders, or executive or administrative personnel
• Communications that constitute lobbying as defined in ORS 171.725
• Communications excluded from the definition of “expenditure” under ORS 260.007​​
  

​​​​​​A covered organization must file an initial donor identification list not later than seven calendar days after reaching the threshold for political communications for a particular race, measure or political committee during an election cycle.

The current election cycle began on November 9, 2022 and ends on November 5, 2024.

​Failure to file a timely Donor Identification List may result in a civil penalty.

​​​​Covered organizations that have exceeded the electioneering threshold for a particular race, measure or political committee must disclose their donors on form SEL 240. The following information required to be reported for each donor that has donated $10,000 or more during the election cycle:

• Name
• Address
• Aggregate amount donated during the election cycle

A donation includes:

• The gift or transfer of money or any other item of value to a covered organization including membership fees, dues or assessments.

A donation does not include:

• Money or any other item of value received by the covered organization in the ordinary course of a trade or business conducted by the covered organization.

When reporting donors, a covered organization may exclude:

• Donations from an affiliated charitable organization that is tax exempt under section 501(c)(3) of the Internal Revenue Code
• Donations and grants received from foundations and other donors that may not be used for political purposes

​Failure to include all of the required information may result in a civil penalty.

​​​​​After a covered organization has filed an Initia​l Donor Identification List, it must continue updating its lists to disclose:

• Subsequent donors that make donations of $10,000 or more during the election cycle
• Updated donation amounts for donors previously disclosed
• Donors previously not disclosed that have reached or exceeded $10,000 in aggregate donations during the election cycle

Updated Donor Identification Lists must be filed according to the following schedule:

​Failure to file a timely Donor Identification List may result in a civil penalty.

​If the covered organization made an error on an initial or updated Donor Identification List, they must file an amended SEL 240​ containing the correct information.

​ Amendments filed after the due date for the Donor Identification List may result in a civil penalty.

​​​​SEL 240 ​may be filed by scanning and sending via email to orestar-support.sos@sos.oregon.gov, in person or by mail to the Elections Division at 255 Capitol St. NE, Suite 126, Salem, OR 97310 or by fax to 503-373-7414.

Some expenditures for political communications made by a covered organization may be considered in-kind contributions to the candidate or committee they benefit. In these instances, the covered organization must count the expenditure towards the applicable race, measure or political committee threshold and the recipient candidate or committee may need to file transactions in ORESTAR.

See the Campaign Finance Manual​ for additional information on In-Kind Contributions.

​​​Some expenditures for political communications made by a covered organization may be considered independent expenditures. A covered organization that makes independent expenditures of more than $250 in a calendar year is required to register in ORESTAR as an Independent Expenditure Filer. In some instances, a covered organization may be required to register as an Independent Expenditure Filer and file Donor Identification Lists using form SEL 240​.

See the Campaign Finance Manual ​for additional information on Independent Expenditure Filers.

​​​​​

​​SEL 240​ forms are not considered filed unless they are sufficient. Filing an insufficient SEL 240 may cause the filing to be considered late.

The authorized representative listed on the SEL 240 form is financially responsible for any penalties.

SEL 240 ​forms must be filed by 5:00 p.m. on their applicable due date.​