Idaho Code § 67-6606: Expenditures by nonbusiness entity.

(1) Any nonbusiness entity that is not a political committee as defined in section 67-6602, Idaho Code, making expenditures in or directed to voters in the state of Idaho in an amount exceeding one thousand dollars ($1,000) in any calendar year for the purpose of supporting or opposing one (1) or more candidates or measures shall file a statement with the secretary of state. The statement shall include:

(a) The name and address of the nonbusiness entity and the name and address of its principal officer or directors.

(b) The name and address of each person whose fees, dues, payments or other consideration paid to such nonbusiness entity during either of the prior two (2) calendar years has exceeded five hundred dollars ($500) or who has paid or has agreed to pay fees, dues, payments or other consideration exceeding five hundred dollars ($500) to such entity during the current year.

(2) This statement shall be filed within thirty (30) days of when the one thousand dollar ($1,000) threshold mentioned in subsection (1) of this section is exceeded.