In Massachusetts, if an individual or a for-profit business corporation, association, organization, or any other organized group of individuals (other than an organized political committee) gives, pays, expends or contributes, or promises to give, pay, expend or contribute money or any other thing of value to influence or affect the vote on any question submitted to the voters, the person or entity must file a report disclosing the amount or value of every gift, payment, expenditure or contribution or promise to give, pay, expend or contribute, together with the date, purpose and full name and address of the person to whom it was made. The requirement to file this report is set forth in M.G.L. C.55, s. 22, which is why these reports are referred to as "22 Reports." If the question appears on ballots at a state election, the report is filed with OCPF. Reports regarding questions that appear on ballots at a city or town election are filed with local election officials.

If a city, town, or other governmental unit spends resources to influence or affect the vote on a ballot question the treasurer of the governmental unit must file a similar disclosure report. If the question appears on a state ballot, the treasurer files the report with OCPF. If the question appears on the ballot for a city or town, the report is filed with local election officials. The requirement to file this report is set forth in M.G.L. c. 55, s. 22A, which is why these reports are referred to as "22A Reports."