50. Do third parties have to report on election campaign finances?

Paragraphs 434(c) and (f).

United States Code, Title 2, The Congress. 

Organisations and individuals who make expenditures or disbursements in connection with federal elections are also required to make reports of those expenditures or disbursements for independent expenditures and for electioneering communications when certain reporting thresholds are triggered. However, some organizations - i.e. the 501(c) organizations - do not fall under FEC jurisdiction and are not obliged to disclose their donors to the FEC or the Iinternal Revenue Service as long as election campaigning is not their primary activity.