Reporting requirements for independent expenditures and electioneering communications.
Denver Revised Municipal Code § 15-39
in effectSec. 15-39. - Reporting requirements for independent expenditures and electioneering communications.
(a) Reporting. Once any person spends an aggregate of one thousand dollars ($1,000.00) or more on either electioneering communications or independent expenditures in an election cycle, the person shall file an initial report that accounts for the first one thousand dollars ($1,000.00) of spending. The person shall then file a report for each subsequent electioneering communication or independent expenditure, regardless of the amount. Notwithstanding the reporting deadline identified in section 15-37, the report shall be filed within forty-eight (48) hours after obligating the money or actually spending the money, whichever occurs first.
(b) Affirmation. No later than ten (10) days after filing the first report in an election cycle under this section, the individual responsible for filing reports shall affirm to the clerk and recorder that the person is familiar with the provisions of the article. If another person replaces the individual responsible for filing on behalf of the entity, the new person shall make the affirmation within ten (10) days after being appointed.
(c) Contents of report. Both the initial report and subsequent reports shall include the following:
(1) If the communication is made by a natural person, the full name, mailing address, telephone number, email address, occupation, and employer of the person;
(2) If the communication is made by a covered entity or other organization:
a. The full name, mailing address, telephone number, and email address of the individual filing the report on behalf of the organization;
b. The URL for the website of the organization;
c. The full name of each principal owner of the organization;
d. The business or purpose of the organization, including its tax-exempt status; and
e. The street address of the organization's principal place of operations, if different from the mailing address.
(3) Whether each communication is an independent expenditure or electioneering communication;
(4) The date and method of each communication;
(5) The name of the candidates, ballot issues, or ballot questions referred to in the communication and whether the communication supports or opposes the candidate, issue, or question; and
(6) The amount spent on each communication and the source of the funds including the name, address, employer and occupation of any person that donated fifty dollars ($50.00) or more for the purposes of making the communication or a brief description of the source if the person used, in whole or in part, receipts that are not donations such as investment income, capital gains, regular membership dues, income earned from providing goods, services or facilities, or sales of assets.
(Ord. No. 1676-24, § 1, 2-18-25)
Source: City and County of Denver, Revised Municipal Code and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/co/denver/codes/code_of_ordinances?nodeId=TITIIREMUCO_CH15EL_ARTIIICAFI_DIV1GECAFIRE_S15-39REREINEXELCOFetched: 10/27/2026