The Pennsylvania Independent Expenditure Report (IE) is a financial disclosure report that is filed by political organizations, including Super PACs, which make expenditures that are independent of a candidate or political party. It is required for all independent expenditures that are made in connection with a Pennsylvania election, including contributions to political committees, independent expenditures supporting or opposing candidates, and independent expenditures that are for or against a ballot question. The report must be filed within 24 hours of when the expenditure is made. The Pennsylvania Independent Expenditure Reports are divided into two types: preselection and post-election. Pre-election reports must be filed in the weeks leading up to the election, and post-election reports must be filed within 30 days of the election. Both reports require the filing organization to disclose the amount of money spent, the recipient of the funds, and the purpose of the expenditure. For both PRE- and post-election reports, the filing organization must also provide the name and address of the person or organization making the expenditure. This information is used by the Pennsylvania Department of State to monitor the influence of independent expenditures in Pennsylvania elections.