11.1111(1)(c)(c) “Results” means computer output or a written or verbal analysis. 11.1111(1)(d)(d) “Voter survey” includes acquiring information that identifies voter attitudes concerning candidates or issues. 11.1111(2)(2) If a committee receives opinion poll or voter survey results during the first 15 days after the initial recipient receives the results, and the committee received the results during an election period, the committee shall report the results as a contribution. The committee shall report the contribution’s value as 100 percent of the cost incurred by the initial recipient to commission the poll or survey, except that if more than one committee receives the results, the committees shall report the contribution’s value as 100 percent of the amount allocated to the committee under sub. (5). 11.1111(3)(3) If the committee receives the opinion poll or voter survey results 16 to 60 days following the day on which the initial recipient received the results, and the committee received the results during an election period, the committee shall report the results as a contribution valued at 50 percent of the cost incurred by the initial recipient to commission the poll or survey, except that if more than one committee receives the results, the committees shall report the contribution’s value as 50 percent of the amount allocated to the committee under sub. (5). 11.1111(4)(4) If the committee receives the opinion poll or voter survey results more than 60 days after the initial recipient received the results, the committee is not required to report the results as a contribution. 11.1111(5)(5) If a person contributes opinion poll or voter survey results to more than one committee, the person shall apportion the value of the poll or survey to each committee receiving the results by one of the following methods and shall provide the apportioned values to the committees: 11.1111(5)(a)(a) Determine the share of the cost of the opinion poll or voter survey that is allocable to each recipient based on the allocation formula used by the person that conducted the poll or survey. 11.1111(5)(b)(b) Determine the share of the cost of the opinion poll or voter survey that is allocable to each recipient by dividing the cost of the poll or survey equally among all the committees receiving the results. 11.1111(5)(c)(c) Determine the share of the cost of the opinion poll or voter survey that is allocable to each recipient as follows: 11.1111(5)(c)1.1. Divide the number of question results received by each recipient by the total number of question results received by all recipients. 11.1111(5)(c)2.2. Multiple the total cost of the poll or survey by the number determined under subd. 1. 11.1111(6)(6) If a person makes a contribution of opinion poll or voter survey results to a committee after the person has apportioned the value of the results to previous recipients under sub. (5), the person shall make a good faith effort to apportion the value to the committee, considering the value apportioned to other recipients under sub. (5), and shall report that value to the committee. For purposes of this subsection, the total value of the contributor’s aggregate contributions may exceed the original cost of the poll or survey. 11.1111(7)(7) A person who contributes opinion poll or voter survey results shall maintain records sufficient to support the contribution’s value and shall provide the contribution’s value to the recipient. 11.1111 HistoryHistory: 2015 a. 117. 11.111211.1112 Corporations, cooperatives, and tribes. No foreign or domestic corporation, no association organized under ch. 185 or 193, no labor organization, and no federally recognized American Indian Tribe may make a contribution to a committee, other than an independent expenditure committee or referendum committee, but may make a contribution to a segregated fund as provided under s. 11.1104 (6) in amounts not to exceed $12,000 in the aggregate in a calendar year. 11.1112 HistoryHistory: 2015 a. 117. 11.1112 AnnotationThe government may regulate corporate political speech through disclaimer and disclosure requirements, but it may not suppress that speech altogether. Federal law prohibiting corporations and unions from using their general treasury funds to make independent expenditures for speech defined as an “electioneering communication” or for speech expressly advocating the election or defeat of a candidate is unconstitutional. Citizens United v. Federal Election Commission, 558 U.S. 310, 130 S. Ct. 876, 175 L. Ed. 2d 753 (2010). 11.111311.1113 Sole proprietors, partnerships, and limited liability companies. 11.1113(1)(1) Sole proprietorships. A contribution made to a committee by a sole proprietorship is considered a contribution made by the individual who is the sole proprietor and subject to the limits under this subchapter. 11.1113(2)(2) Partnerships. A contribution made to a committee by a partnership is considered a contribution made by each of the contributing partners and subject to the limits under this subchapter. A partnership that makes a contribution to a committee shall provide to the committee the names of the contributing partners and the amount of the individual contribution made by each partner. For purposes of determining the individual contribution amounts made by each partner, the partnership shall attribute the individual contributions according to each partner’s share of the partnership’s profits, unless the partners agree to apportion the contribution in a different manner. 11.1113(3)(a)(a) A contribution made to a committee by a limited liability company treated as a partnership by the federal internal revenue service pursuant to 26 CFR 301.7701-3 is considered a contribution made by each of the contributing members and subject to the limits under this subchapter. A limited liability company that makes a contribution under this paragraph shall affirm to the committee that it is treated as a partnership for federal tax purposes and eligible to make the contribution. The company shall provide to the committee the names of the contributing members and the amount of the individual contribution made by each member. For purposes of determining the individual contribution amounts made by each member, the company shall attribute the individual contributions according to each member’s share of the company’s profits, unless the members agree to apportion the contribution in a different manner. 11.1113(3)(b)(b) A contribution made to a committee by a single-member limited liability company in which the sole member is an individual is considered a contribution made by that individual and subject to the individual limits under s. 11.1101 (1). A limited liability company that makes a contribution under this paragraph shall affirm to the committee that it is a single-member limited liability company in which the sole member is an individual and eligible to make the contribution. 11.111411.1114 Two candidate committees. 11.1114(1)(a)(a) A candidate who has established 2 candidate committees pursuant to s. 11.0202 (2) may transfer funds between the 2 committees as provided in this subsection. 11.1114(1)(b)(b) The first candidate committee may transfer funds to the 2nd candidate committee, subject to all of the following: 11.1114(1)(b)1.1. Any money contributed to the first candidate committee in a prior contribution limit period is the property of the first committee. If the first candidate committee makes a contribution to the 2nd candidate committee from funds received by the first candidate committee during a prior contribution limit period, that contribution is considered a contribution from the first candidate committee, subject to the contribution limits under s. 11.1101 (2) applicable to the 2nd candidate committee.