AZ HB2296

Exempts religious assemblies, institutions, and charitable organizations with 501(c)(3) tax-exempt status from registering as political committees or filing campaign finance reports if they do not spend substantial time or assets on influencing legislation, referendums, initiatives, or constitutional amendments.

Clarifies standards for determining when expenditures qualify as "independent expenditures" by defining coordination requirements and establishing a firewall exception that allows agents to work for candidates without creating coordination if proper written policies are maintained.

Specifies that coordinated expenditures (other than party coordinated expenditures) are deemed in-kind contributions to candidates.

Establishes detailed requirements for when contributions and expenditures are deemed received or made, including rules for checks, credit cards, electronic transactions, and service agreements in campaign finance reporting.

Makes the charitable organization exemption retroactive to 90 days before the 2016 primary election, with other provisions effective after the November 2016 general election pre-election filing deadline.