SB 1052 - This act expands current requirements for entities that are not committees that make campaign expenditures independently of any candidate, party, or political committee. This act requires any person, other than a defined committee, who has made one or more independent expenditures aggregating one thousand dollars or more since the most recent general election to file a report signed by the person making the independent expenditure, or that person's authorized agent with information as specified in the act. In addition, the act includes a new provision that permits a noncommittee entity making independent expenditures to establish a special account, called a "campaign-related account", exclusively for making independent expenditures. Under that provision, an entity that opts to establish a campaign-related account only has to report donors who made a contribution above a specified amount directly to the account, rather than disclosing all of the organization's donors above the threshold amount as is otherwise required. An entity establishing a campaign-related account may not self-fund the account by transferring money from another account controlled by the entity into the campaign-related account, and the entity may only use the account for making independent expenditures.