§ 14-105. Attributable contributions (Amendment effective January 1, 2015.)

   (a) Business entities. -- Except as provided in subsection (f) of this section, an applicable contribution made by an officer, director, or partner of a business entity doing public business shall be attributed to the business entity.

(b) Officers, directors, and partners. -- Except as provided in subsection (f) of this section, each officer, director, or partner of a business entity doing public business who makes an applicable contribution shall report the applicable contribution to the chief executive officer of the business entity.

(c) Attribution to business entity of contributions by employees, agents, and other affiliated persons. -- A contribution by an officer, director, partner, employee, agent, or other person made at the suggestion or direction of a business entity doing public business shall be attributed to the business entity.

(d) Report to chief executive officer. -- Each officer, director, partner, employee, agent, or other person who, at the suggestion or direction of a business entity doing public business, makes an applicable contribution shall report the applicable contribution to the chief executive officer of the business entity.

(e) Subsidiary business entities. --

   (1) Business done with a governmental entity by a subsidiary of a business entity shall be attributed to the business entity if 30% or more of the equity of the subsidiary is owned or controlled by the business entity.

   (2) Applicable contributions made by or attributed to a subsidiary described in paragraph (1) of this subsection shall be attributed to the business entity.

(f) Not-for-profit organizations. --

   (1) In this subsection:

      (i) "officer" means an individual who serves as an organization's president or chairman, vice-president or vice-chairman, secretary, treasurer, or executive director, or any individual exercising duties comparable to those typically exercised by an individual holding one of those titles in a not-for-profit organization; and

      (ii) "officer" does not include an individual holding a title but not exercising substantial independent responsibility on behalf of the organization similar to the responsibility typically exercised by an individual holding one of the titles under item (i) of this paragraph.

   (2) Subject to paragraph (3) of this subsection, an applicable contribution made by an individual who serves as a trustee or member of the board of directors or as an officer of a not-for-profit organization doing public business is not attributable to the organization, and the individual is not required to report the applicable contribution to the chief executive officer of the organization.

   (3) This subsection does not apply if:

      (i) the applicable contribution is made on the recommendation of the not-for-profit organization; or

      (ii) the individual described in paragraph (2) of this subsection is paid by the not-for-profit organization.

2013, ch. 419, § 1.