; and (ii) any other date during such election reporting cycle by which a person has made campaign-related disbursements aggregating more than $10,000 since the most recent disclosure date for such election reporting cycle. (C) Election reporting cycle The term election reporting cycle means the 2-year period beginning on the date of the most recent general election for Federal office. (D) Payment The term payment includes any contribution, donation, transfer, payment of dues, or other payment. (b) Coordination with other provisions (1) Other reports filed with the Commission Information included in a statement filed under this section may be excluded from statements and reports filed under section 304. (2) Treatment as separate segregated fund A segregated bank account referred to in subsection (a)(2)(E) may be treated as a separate segregated fund for purposes of section 527(f)(3) of the Internal Revenue Code of 1986. (c) Filing Statements required to be filed under subsection (a) shall be subject to the requirements of section 304(d) to the same extent and in the same manner as if such reports had been required under subsection (c) or (g) of section 304. (d) Campaign-Related disbursement defined (1) In general In this section, the term campaign-related disbursement means a disbursement by a covered organization for any of the following: (A) An independent expenditure consisting of a public communication. (B) An electioneering communication, as defined in section 304(f)(3). (C) A covered transfer. (2) Intent not required A disbursement for an item described in subparagraph (A), (B), or (C) of paragraph (1) shall be treated as a campaign-related disbursement regardless of the intent of the person making the disbursement. (e) Covered organization defined In this section, the term covered organization means any of the following: (1) A corporation (other than an organization described in section 501(c)(3) of the Internal Revenue Code of 1986). (2) A limited liability corporation that is not otherwise treated as a