As used in this article:
For purposes of this section, an independent expenditure committee may be created by a person, group of persons, corporation, unincorporated business entity, labor organization or business, trade or professional association, or organization, or political committee.
For purposes of this paragraph, "common operational control" means that (i) the same individual or individuals exercise actual and strategic control over the day-to-day affairs of both the political action committee and the independent expenditure committee, or (ii) employees of the political action committee and the independent expenditure committee engage in communications related to the strategic operations of either committee.
N.Y. Elec. Law § 14-100