Mich. Admin. Code R. 169.35a - Contribution; partnerships; reporting
Rule 35a.
(1) A
contribution drawn on a partnership account shall be attributed to the partners
as individuals, and not to the partnership, if the contribution is accompanied
by a written statement containing the name and address of each contributing
partner and the amount of each partner's contribution. The statement shall
include the occupation, employer, and principal place of business of each
individual who is a member of the partnership and contributed $200.01 or more
for that election.
(2) A committee
which receives a written statement attributing a partnership contribution to
the partners as individuals shall report the contribution as if the committee
had received a separate contribution from each individual.
Notes
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