13-37-233. Reports to be filed regardless of tax status. (1) A person that makes an election communication, an electioneering communication, or an independent expenditure shall file reports required by this chapter regardless of the person's tax status under state or federal law.

(2) This section does not apply to the exemptions granted to a religious organization under the definitions of a contribution, election communication, electioneering communication, and expenditure as provided in 13-1-101.