SB 546 - This act requires all non-profit organizations exempt from taxation under Section 501(c)4 of the Internal Revenue Code to make certain disclosures regarding expenditures made for the purpose of electioneering activities by means of covered communications. The act additionally imposes a 48-hour reporting requirement once expenditures or certain contributions exceed $5,000, in the aggregate. The Ethics Commission is required to assess fees on the board of directors of any covered organization for failure to file any report required by this act. This act is identical to SB 26 (2019) and substantially similar to SB 669 (2018), a provision in SB 588 (2018), HB 1766 (2018), SB 339 (2017), and provisions in SB 570 (2016), SB 807 (2016), and SB 543 (2015). This act is effective January 1, 2021. SCOTT SVAGERA