§ R.R.S. Neb. § 49-1413Committee, defined

(1) Committee shall mean (a) any combination
of two or more individuals which receives contributions or makes expenditures
of more than five
thousand dollars in
a calendar year for the purpose of influencing or attempting to influence
the action of the voters for or against the nomination or election of one
or more candidates or the qualification, passage, or defeat of one or more
ballot questions or (b) a person whose primary purpose is to receive contributions
or make expenditures and who receives or makes contributions or expenditures
of more than five
thousand dollars in
a calendar year for the purpose of influencing or attempting to influence
the action of the voters for or against the nomination or election of one
or more candidates or the qualification, passage, or defeat of one or more
ballot questions, except that an individual, other than a candidate, shall
not constitute a committee.
(2) Except as otherwise provided in section 49-1445 , a committee
shall be considered formed and subject to the Nebraska Political Accountability
and Disclosure Act upon raising, receiving, or spending more than five thousand dollars in a calendar
year as prescribed in this section.
(3) A corporation, labor organization, industry, trade, or
professional association, limited liability company, or limited liability
partnership is not a committee if it makes expenditures or provides personal
services pursuant to sections 49-1469 to 49-1469.08 .