“GAB 1.42 Voluntary committees; scope of voluntary oath; restrictions on voluntary committees. NECESSITY OF VOLUNTARY OATH FOR INDEPENDENT CANDIDATE−RELATED ACTIVITIES. No expenditure may be made or obligation incurred over $25 in support of or opposition to a specific candidate unless such expenditure or obligation is treated and reported as a contribution to the candidate or the candidate’s opponent, or is made or incurred by or through an individual or committee filing the voluntary oath specified in s. 11.06 (7), Stats.
“GAB 1.10 Reporting by nonresident committees and groups.
Every nonresident committee or group as defined in s. 11.07 (6), Stats., acting in support of or in opposition to any candidate for state or local office, which makes or accepts contributions, incurs obligations or makes disbursements exceeding $25 cumulatively in a calendar year within this state shall register both with the appropriate filing officer under s. 11.05 (1), Stats., and with the secretary of state under s. 11.07 (1), Stats.