21-A M.R.S. §1015-A: Corporate contributions

Contributions made by a for-profit or a nonprofit corporation including a parent, subsidiary, branch, division, department or local unit of a corporation, and contributions made by a political committee or political action committee whose contribution or expenditure activities are financed, maintained or controlled by a corporation are considered to be made by that corporation, political committee or political action committee.

1. Single entities. Two or more entities are treated as a single entity if the entities:

A. Share the majority of members of their boards of directors;

B. Share 2 or more officers;

C. Are owned or controlled by the same majority shareholder or shareholders;

C-1. Are limited liability companies that are owned or controlled by the same majority member or members; or

D. Are in a parent-subsidiary relationship.

2. Sole proprietorships. A sole proprietorship and its owner are treated as a single entity.