Even temporary diversion can give rise to criminal prosecution. See, e.g., United States v. Taff, 400 F. Supp. 2d 1270 (D. Kan. 2005) (rejecting motion to dismiss indictment charging Section 30114 (then 2 U.S.C. § 439a) based on candidate’s temporary use of campaign funds for house closing). Further, although the statute is limited to funds contributed to federal candidates and their authorized committees, conversion of contributions to other political committees can be addressed under Title 18 fraud statutes. Conduct in violation of Section 30114 can also be prosecuted under the false statements statute, 18 U.S.C. § 1001, for willfully causing another to submit false information to the FEC regarding the existence or use of the funds, and the false records statute, 18 U.S.C. § 1519. 4. 52 U.S.C. §§ 30102, 30103, and 30104: Organization, Recordkeeping, and Reporting Requirements In brief, FECA requires federal candidates and political committees to file with the FEC a statement of organization and periodic reports of receipts and disbursements. 52 U.S.C. §§ 30103, 30104. The reports are made available to the public, and must identify, among other things, persons contributing over $200 in a calendar year. 52 U.S.C. § 30104(b)(3)(A). The Act also requires that persons making independent expenditures (as distinct from contributions) in excess of $250 to elect or to defeat a federal candidate must file reports with the FEC. 52 U.S.C. § 30104(c). This requirement applies even to those persons or entities that are not required to register as political committees under the statute. Most campaign records must be maintained for three years, including records reflecting the identity of all contributors giving in excess of $50. 52 U.S.C. § 30102(c) & (d). In addition, persons who collect, receive, or otherwise handle contributions to a political 149