PUBLIC LAWS-CH. 753-AUG. 2 , 1946 (b) The term "expenditure" includes a payment, distribution, loan, advance, deposit, or gift of money or anything of value, and includes a contract, promise, or agreement, whether or not legally enforceable, to make an expenditure. (c) The term "person" includes an individual, partnership, com- mittee, association, corporation, and any other organization or group of persons. (d) The term "Clerk" means the Clerk of the House of Representa- tives of the United States. (e) The term "legislation" means bills, resolutions, amendments, nominations, and other matters pending or proposed in either House of Congress, and includes any other matter which may be the subject of action by either House. DETAILED ACCOUNTS OF CONTRIBUTIONS SEC. 303. (a) It shall be the duty of every person who shall in any manner solicit or receive a contribution to any organization or fund for the purposes hereinafter designated to keep a detailed and exact account of- (1) all contributions of any amount or of any value what- soever; (2) the name and address of every person making any such contribution of $500 or more and the date thereof; (3) all expenditures made by or on behalf of such organiza- tion or fund; and (4) the name and address of every person to whom any such expenditure is made and the date thereof. (b) It shall be the duty of such person to obtain and keep a receipted bill, stating the particulars, for every expenditure of such funds exceeding $10 in amount, and to preserve all receipted bills and accounts required to be kept by this section for a period of at least two years from the date of the filing of the statement containing such items. RECEIPTS FOR CONTRIBUTIONS SEC. 304. Every individual who receives a contribution of $500 or more for any of the purposes hereinafter designated shall within five days after receipt thereof rendered to the person or organization for which such contribution was received a detailed account thereof, including the name and address of the person making such contribu- tion and the date on which received. STATEMENTS TO BE FILED WITH CLERK OF HOUSE SEC. 305. (a) Every person receiving any contributions or expend- ing any money for the purposes designated in subparagraph (a) or (b) of section 307 shall file with the Clerk between the first and tenth day of each calendar quarter, a statement containing complete as of the day next preceding the date of filing- (1) the name and address of each person who has made a contribution of $500 or more not mentioned in the preceding report; except that the first report filed pursuant to this title shall contain the name and address of each person who has made any contribution of $500 or more to such person since the effec- tive date of this title; (2) the total sum of the contributions made to or for such person during the calendar year and not stated under para- graph (1) ; (3) the total sum of all contributions made to or for such person during the calendar year; 840 [60 STAT.