Revises the Louisiana Campaign Finance Disclosure Act (CFDA); creates reporting requirements for any person, including a political committee, who receives expenditures related to recalls and ballot propositions, and raises reporting threshold from $200 to $5,000 for such contributions; subjects “political committees” and “committees” to reporting requirements, and excludes groups that are not organized for the primary purpose of supporting or opposing candidates, propositions, or recalls of a public officer; defines “committee” to exclude entities that only use general revenues to support or oppose candidates or recalls, and do not raise funds for this purpose; excludes independent expenditure-only committees, leadership committees and principal campaign committees from the definition of “political committee”; requires persons other than political committees and committees to report certain campaign expenditures, and increases reporting thresholds; requires these “other persons” to report expenditures totaling more than $1,000 and expressly supporting or opposing a candidate’s election or recall, or a ballot proposition; requires “other persons” to report certain election-related communications; only requires “other persons” to report on paid broadcast advertising, mass mailings and phone banks that send more than 500 identical or substantially similar messages in a 30-day period, and paid digital ads with the name or image of the candidate, made within 30 days of a primary or 60 days of any other election; provides that mere communication is not a reportable expenditure when a membership organization communicates with its employees, members, or stockholders, and the organization is not primarily organized for partisan political purposes, and when it comes from a church, unless it expressly advocates for or against a specific candidate; provides that a church shall not be required to disclose the identities or donations of its members; allows “other persons required to file reports” to receive anonymous donations without reporting them, and without the donations reverting to the state; specifies that contribution limits only apply to contributions from a political committee or leadership committee supporting or opposing a candidate for certain offices. UPDATE - AMENDED - bars nonprofits from election spending if they have received more than $100,000 in contributions or more than 20% of their total contributions from a foreign national in the current or prior calendar year.

SUBSTITUTION: S.B. 245 is now substituted for S.B. 184. Requires Commissioner of Administration to create searchable public database of nongovernmental entities (NGOs), contact information, and the amounts, status, signature and completion dates, of any state or federal contracts or appropriations they have received; requires posting of contract or appropriation outcome assessments and performance goals; requires nongovernmental recipients of state funds to report its administrative expenses associated with the funds and submit its most recent sworn financial statement prior to receiving funds; requires the legislative auditor to pre-approve the CPA engaged to review the financials; requires financials to be submitted to and approved by the legislative auditor before funds are disbursed; requires nonprofits subject to audit requirements to have no unresolved audit findings, or certify that that are actively working with the appropriate agency to resolve them; allows the state agency to require a corrective action plan from a funded NGO; imposes 3-year funding bar for NGOs that fail to comply, unless it achieves compliance as determined by the state agency; bars public officials and employees and their immediate family members from receiving anything of value from an NGO that receives government funds, and requires such NGOs to refrain from political activities, including endorsement of a party or candidate; forbids the use of appropriated funds for lobbying, directly or indirectly; requires the head of each state agency distributing or awarding appropriated funds to furnish information on recipient NGOs.