DE SB186

Reduces the threshold for entity contributions requiring disclosure of a responsible party from $1,200 to $100 during the election period.

Requires entities making contributions to political committees to notify the committee in writing of all persons with 50% or greater ownership interest and a responsible party if contributions exceed $100.

Mandates the Elections Commissioner adopt regulations creating a uniform summary of contribution reporting requirements with illustrative examples, to be posted on the Commissioner's website and provided to contributors upon request.

Removes the $1,200 threshold requirement from political committee reporting obligations, requiring disclosure of responsible parties for non-individual contributors regardless of contribution amount.

Becomes effective January 1, 2015.