Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 55, § 18C

(i) a candidate that files with the director and the committee organized on behalf of the candidate;

(ii) a ballot question committee that files with the director;

(iii) each state committee referred to in section 1 of chapter 52;

(iv) each local party committee referred to in sections 2 and 3 of said chapter 52 that raises or spends more than $5,000 in an election cycle;

(v) a political committee, other than a candidate's committee or a ballot question committee, if the political committee aids or promotes the success or defeat of 1 or more candidates that file with the director;

(vi) reports of late contributions received by a political committee organized on behalf of a candidate that files with the director, including a committee required to designate a depository on behalf of a candidate and every ballot question committee that files with the director, which receives and deposits a contribution of $500 or more after the eighteenth day but more than 72 hours before the date of a special, preliminary, primary or general election within 72 hours of depositing the contribution;

(vii) reports of late contributions received by a state committee referred to in section 1 of chapter 52 required to designate a depository under section 19 which receives a contribution of $500 or more after the eighteenth day but more than 24 hours before the date of a special, preliminary, primary or general election, within 72 hours of depositing the contribution;

(viii) for a political committee required to file campaign finance reports electronically with the director, any reports filed pursuant to section 18D made to disclose expenditures by vendors of the committee to subvendors;

(ix) an individual, group, association, corporation, labor union, political committee or other entity that is required to file a report of independent expenditures with the director in accordance with section 18A; and

(x) an individual, group, association, corporation, labor union or other entity that makes an electioneering communication expenditure in an aggregate amount exceeding $250 during any calendar year in accordance with section 18F.