Minn. Stat. § 10A.179

§ Subdivision 1. Reimbursements. (a) When a committee reimburses an individual or association for an expenditure or a noncampaign disbursement, the reimbursement is not required to be itemized on a report of receipts and expenditures unless the total reimbursements and payments made by the committee during the year to that individual or association exceed $200. (b) When a committee reimburses an individual or association for an expenditure or noncampaign disbursement that requires itemization on a report of receipts and expenditures and chooses under section 10A.20, subdivision 13 , to report the expenditure or noncampaign disbursement as a reimbursement to a third party, the committee must disclose the following information on the report: (1) the name and address of the individual or association to which reimbursement was made; (2) the name and address of the vendor supplying the good or service for which reimbursement was made; (3) the date of the expenditure or noncampaign disbursement for which reimbursement was made; (4) the date of the reimbursement; (5) a description of the specific good or service purchased; and (6) if the reimbursement was for a noncampaign disbursement, the specific noncampaign disbursement category in section 10A.01, subdivision 26 , that is applicable to the good or service for which reimbursement was made.

§ Subd. 2. Allocating ongoing expenses. When an ongoing expense has both a campaign purpose and a purpose listed as a noncampaign disbursement in section 10A.01, subdivision 26, the committee must allocate the cost of the expense between the two purposes according to the proportion of actual use for each purpose.