Contribution or expenditure made by a dependent minor; contribution controlled by another; how reported.

(1) Any contribution or expenditure made by a dependent minor shall be reported in the name of the minor's parent or guardian. (2) Any contribution which is controlled by, or made at the direction of, another person, including a parent organization, subsidiary, division, committee, department, branch, or local unit of a person, shall be reported by the person making the contribution and shall be regarded as a contribution attributable to both persons.