A lobbyist and lobbyist employer must file a Last Minute Contribution (LMC) report if monetary and/or in-kind contributions are given to a candidate, political party, or political committee of $1,000 or more in the aggregate during the 7 days before the primary election and the 21 days before the general election.
The LMC report is due within 24 hours of making the contribution. It should include the amount of the contribution(s), the date given, name and address of the donor, the recipient's name and address and, if the recipient is a candidate, the office sought and the party preference if the candidate is seeking a partisan office. LMC reports are filed electronically, regardless of whether the lobbyist is filing L-2 reports electronically. Whatever is reported on an LMC report should also be included on an L-2 or L-3c.