Candidate Campaign Finance C1 Listing for the 2019 Elections - By Office - in HTML format. Last updated 12/31/2019.
Political Action Committee Campaign Finance C1 Listing for the 2020 Elections - in HTML format. Last updated 12/31/2019.
Scanned copies of disclosure reports in PDF format.
Previous Election Cycles
Campaign Finance Database
Our on-line database contains candidate and committee (itemized) contribution and expenditure information by election cycle. Summary total files for election cycles 1994 through 2012 are accessible from within the database section of our web site.
Downloadable files are available in MS Excel format.
Online Filing Requirement
All Campaign Finance Reports are required to be filed through the "Online Campaign Finance Reporting" application, in accordance with 67-6623(8), Idaho Code.
However, a waiver may be granted if the designated treasurer does not have access to the online reporting application.
E-1C Online Filing Exemption Request
by a Candidate or Committee
C-2 Amendment Campaign Financial Disclosure Report Amendment
C-4 Independent Expenditures
C-6 Statement by a Nonbusiness Entity
C-8 Report of Electioneering Communication
Political parties, campaign committees for candidates for federal, state, or local office, and political action committees are all political organizations subject to tax under 527. A new law (P.L. 106-230) imposes three different reporting and disclosure requirements on section 527 organizations: (1) an initial notice; (2) periodic reports on contributors and expenditures; and (3) other filing requirements.
Revenue Ruling 2003-49. This Revenue Ruling provides questions and answers relating to the reporting and disclosure requirements for political organizations described in section 527 of the Internal Revenue Code, as amended by Pub. L. 107-276. This new law made changes with respect to: (1) notice of status, (2) periodic reports of contributions and expenditures, and (3) annual returns. The Revenue Ruling supersedes Revenue Ruling 2000-49. The new Revenue Ruling will appear in the 2003-20 IRB published on May 19, 2003.
FAQ's are posted at the IRS Web site www.irs.gov/polorgs.
2020 Sunshine Law Manual [PDF - Effective as of January 1, 2020]