SB 789 - 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 for the purpose of electioneering activities by means of covered communications made in the previous calendar year. 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 substantially similar to SB 546 (2020), SB 26 (2020), SB 193 (2019), 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). The act is additionally similar to HB 2090 (2020). This act is effective January 1, 2021. SCOTT SVAGERA