• Candidates (Idaho Code 67-6602, 67-6607, 67-6608)
• Political Committees (Idaho Code 67-6602(20), 67-6607, 67-6608)
• Nonbusiness entities engaged in campaign finance activity (Idaho Code 67-6602(18), 67-6606)
• Persons who make an independent expenditure(s) (Idaho Code 67-6602(11), 67-6611) or electioneering communication(s) (Idaho Code 67-6602(7), 67-6628) exceeding $100

• Campaign contributions, expenditures and encumbrances (Idaho Code 67-6602(4), 67-6602(10), 67-6607)
• Independent Expenditures (Idaho Code 67-6602(11), 67-6611)
• Electioneering Communications (Idaho Code 67-6602(8), 67-6628)
• Statement of a Nonbusiness Entity (Idaho Code 67-6602(18), 67-6606)

• State/Statewide offices immediately upon announcing candidacy and prior to receiving/spending campaign funds (Idaho Code 67-6602(1))
• Countywide/Citywide/Judicial/Special District offices after reaching the $500 campaign finance threshold (Idaho Code 67-6608)

Any individual who seeks nomination, election, or reelection to public office and who has taken any of the following actions:

1. Announced the individual’s candidacy publicly;
2. Filed for public office;
3. Received a contribution for the purpose of promoting the individual’s candidacy for office; or
4. Made an expenditure, contracted for services, or reserved space with the intent of promoting the individual’s candidacy for office.

Current officeholders are considered Candidates until the Candidate filing deadline for the next election for his or her office.

According to the Attorney General’s Opinion No. 77-29:

“Those using personal funds to travel to various areas of the state to inquire about support for a proposed candidacy are not “candidates” if they limit their activities to seeking advice concerning their potential candidacy. However, one becomes a “Candidate” by either making broad based public contacts regarding his candidacy or by making any contacts aimed primarily at soliciting campaign staff, volunteers, or financing.”

An individual, corporation, association, firm, partnership, committee, political party, club or other organization or group of people become a Political Committee when any of the following occur: (Idaho Code 67-6602(20))

1. They are specifically designated to support or oppose any Candidate or Measure.
2. They receive contributions and make expenditures in an amount exceeding one thousand dollars ($1,000) in any calendar year for the purpose of supporting or opposing one (1) or more Candidates and/or Measures.

NOTE: During the 2024 legislative session, the definition of a political committee was modified by removing the exemption for committees registered with the Federal Elections Commission (FEC). This legislation contained an emergency clause and took effect on April 3, 2024.

The Secretary of State issued this initial guidance for FEC-registered candidates and committees to remain in compliance with Idaho statutes.

A county, district or regional committee of a recognized political party shall not be considered a political committee for the purposes of this chapter unless such party committee has expenditures exceeding five thousand dollars ($5,000) in a calendar year.

“Independent expenditure” means any expenditure by a person for a communication expressly advocating the election, passage or defeat of a clearly identified candidate or measure that is not made with the cooperation or with the prior consent of, or in consultation with, or at the consent of, or in consultation with, or at the request of a suggestion of, a candidate or any agent or authorized committee of the candidate or political committee supporting or opposing a measure. As used in this subsection, “expressly advocating” means any communication containing a message advocating election, passage or defeat including, but not limited to, the name of the candidate or measure, or expression such as “vote for,” “elect,” “support,” “cast your ballot for,” “vote against,” “defeat” or “reject. See Frequently Asked Questions about Independent Expenditures under the “Expenditures” tab above.

“Electioneering Communication” means any communication broadcast by television or radio, printed in a newspaper or on a billboard, directly mailed or delivered by hand to personal residences, or telephone calls made to personal residences, or otherwise distributed that:

1. Unambiguously refers to any candidate; and
2. Is broadcast, printed, mailed, delivered, made or distributed within thirty (30) days before a primary election or sixty (60) days before a general election; and
3. Is broadcast to, printed in a newspaper, distributed to, mailed to or delivered by hand to, telephone calls made to, or otherwise distributed to an audience that includes members of the electorate for such public office. (Idaho Code 67-6602(7))

These are the key responsibilities to being a Political Treasurer.

1. Keep detailed accounts, current within not more than seven days after the date of receiving a contribution or making an expenditure. (Idaho Code 67-6604(1))
2. Keep a detailed record of accounts for at least one year after the date of the election or filing of the last Campaign Financial Disclosure Report, whichever is later. (Idaho Code 67-6604(3))
3. File the required Campaign Financial Disclosure Reports on time while reporting all required information. Review the Campaign Finance Reporting Schedule. (Idaho Code 67-6607)
4. Obtain the full name and complete address of any individual or organization which has made a contribution. Only those contributing more than $50 during a calendar year must be itemized on the Campaign Financial Disclosure Report. (Idaho Code 67-6607(1a))
5. Transmit any anonymous contribution of more than $50 to the State Controller for deposit in the public school fund. (Idaho Code 67-6610(b))
6. Obtain a receipt, canceled check or an accurate copy thereof for an expenditure of $25 or more. (Idaho Code 67-6607(1b))
7. Clearly indicate on all public political advertising the person responsible for such communications. For example: Print “Paid for by Candidate X for Senate, John Doe Political Treasurer” on all printed materials. (Idaho Code 67-6614A)

   Secretary of State Administrative Rule—Items Exempt From Advertising Regulation: Campaign buttons, bumper stickers, pins, pens and similar small items upon which a disclaimer cannot be conveniently printed are not deemed to be regulated by the provisions of Section 67-6614A, Idaho Code.

8. Notify the Secretary of State of:
   1. Any contribution of $1,000 or more received. This notification shall be made within 48 hours after the receipt of such contribution. (Idaho Code 67-6607(3))
   2. Any Independent Expenditures. (Idaho Code 67-6611, 67-6602(11))
   3. Any Electioneering Communication. (Idaho Code 67-6628, 67-6602(7))

• All Candidates offices
• All Political Committees

A Political Treasurer must be appointed and certified prior to any of the following occurring:

1. Receiving any contributions,
2. Spending any funds, or
3. Becoming a Political Committee.

The only requirement for serving as a Political Treasurer is that the individual must be registered to vote in the state of Idaho.

Yes, a Candidate may serve as his or her own Political Treasurer. However, it is recommended that the Candidate keep campaign funds separate from personal funds (i.e. separate bank accounts).

Yes, an individual may serve as the Political Treasurer for more than one Candidate and/or Political Committee. However, they need to keep separate records and accounts for each Candidate and/or Political Committee.

To appoint and certify a Political Treasurer, the Appointment and Certification of Political Treasurer (C-1) form must be completed while creating an online Campaign Finance account with the Secretary of State’s Office.

1. For a Candidate, this form must be signed online by both the Candidate and the Treasurer.
2. For a Political Committee, this form must be signed online by both the Chairman of the Political Committee and the Political Treasurer.

Yes, any Candidate who was defeated in the Primary Election but showed an unexpended balance of contributions or a campaign debt must continue to file annual reports until there is no unexpended balance of contributions or debt. Once you have submitted your report with a zero balance and zero debt, contact us at [email protected] and we will terminate the account.

Yes, a report must be filed with the Secretary of State’s Office of that fact.

Reports showing a negative balance cannot be submitted. Campaign contributions(s) must be entered to offset campaign expenditures. The filing of a late report is a violation of the law and the payment of a fine may be required.

No, the Sunshine Law does not allow the Secretary of State to grant extensions on filing deadlines. If the Political Treasurer is unable to file the report as required, the Candidate or Chairman of the Political Committee may file the report on behalf of the Political Treasurer. Note: The filing of a late report is a violation of the law and the payment of a fine may be required.

Yes, a Candidate or Political Committee may transfer assets for the purpose of earning interest. However, the amount transferred should not be reported on the campaign report when it is transferred out of or into the campaign account since the money is still considered part of the campaign’s assets. The interest earned on the investment must be listed as a contribution from the investment. Any service charge associated with this investment must be reported as an expenditure.

Candidates and Political Committees may terminate reporting requirements only upon reaching a zero balance and having no outstanding debt. Note: No Candidate or Political Committee may terminate prior to an election in which they are involved.

Contact our office at (208) 334-2852 or [email protected] to notify us of your desire to terminate the account.

Contributions may be used in any of the following ways:

1. In connection with the campaign of a Candidate,
2. Ordinary and necessary expenses incurred in connection with the duties of the individual as an officeholder,
3. Donations to non-profit organizations,
4. Donations to national, state or local party committees,
5. Donations to state and local Candidates, or
6. Donations to Political Committees.

“Contribution” includes any advance, conveyance, forgiveness of indebtedness, deposit, distribution, loan. payment, gift, pledge, subscription or transfer of money or anything of value, and any contract, agreement, promise or other obligation, whether or not legally enforceable, to make a contribution, in support of or in opposition to any candidate, political committee or measure.” (Section 67-6602(c), I.C.)

Yes, any personal funds or property of a Candidate expended or transferred to cover expenses incurred in support of the Candidate are considered a contribution to the Candidate’s campaign. They must be reported as contributions from the Candidate or loans from the Candidate. However, the payment of the filing fee is excluded unless paid for from campaign funds.

A contribution from the Candidate to their own campaign is largely treated as a regular contribution. However, a contribution from the Candidate cannot be returned to the original contributor for personal purposes. Therefore, the Candidate cannot convert any contribution given to the campaign to the Candidate’s personal use, even contributions originally from the candidate. The Candidate cannot be reimbursed for a contribution to their campaign.

A loan from the Candidate is treated as a regular loan, meaning that it provides funds to the account while adding debt that must be paid at a later date. The Candidate may use campaign funds to pay the loan’s debt. The Candidate is therefore reimbursed for the loan if campaign funds not originating from the Candidate are used to pay the loan’s debt.

Yes, the Sunshine Law in no way restricts the ability of a corporation, union, or any other person to give a Candidate or Political Committee money, goods or services.

No, contribution limits set forth in section 67-6610A are not applicable to a Candidate. A Candidate may contribute as much as he or she would like to for his or her own campaign.

Yes, contributions are limited based on who the contribution is from and who the contribution is going to. Contribution limits are set forth in Section 67-6610A. For specific limit amounts, refer to the Contribution Limits table.

Yes, any funds or property expended or transferred to the Candidate by the Candidate’s spouse or family members are subject to the contribution limits. For specific limit amounts, refer to the Contribution Limits table.

Yes, contributions other than money or its equivalent are deemed to have a cash value equivalent to the fair market value of the item. These are considered In-Kind Contributions and must be reported as such.

In-Kind Contributions are contributions other than money or its equivalent. a) These donations are deemed to have a monetary value equivalent to the fair market value of the contribution. b) Services, property or rights furnished at less than the fair market value are deemed a contribution. A contribution of this kind shall be reported as an In-Kind Contribution at its fair market value and will count toward any applicable contribution limit for the contributor.

Since In-Kind Contributions are not cash, they are reflected in both the total contributions and total expenditures. Therefore, they do not affect the actual cash balance.

The overriding principle governing the value of an In-Kind Contribution is the amount a well-informed buyer or lessee, would pay; and the amount a well-informed seller, or lessor, would accept. Here is a list of often seen In-Kind Contributions and how they should be reported:

• A contributor buys supplies or equipment for the campaign: the In-Kind Contribution equals the amount spent on the purchase.
• A contributor takes out an advertisement supporting a Candidate after collaborating with or receiving approval from the Candidate: the In-Kind Contribution equals the cost of the ad.
• A contributor loans the campaign the use of a computer or copier: the In-Kind Contribution equals the cost of leasing a similar piece of equipment for the period of time in question.
• A contributor prints campaign literature at a cost below the printer’s normal charge for a similar job: the In-Kind Contribution equals the amount of the discount.
• A contributor provides food or beverages for a campaign event: the In-Kind Contribution equals the amount that the business would normally expect to receive from the sale of the items.
• The central committee of a Political Party agrees to use its bulk mailing permit and pay the postage of a mailing supporting your candidacy: The In-Kind Contribution is only the face value of the postage costs paid by the party. Do not factor in the amount the party paid for the permit.

All in-kind transactions must be itemized, regardless of the amount, on Schedule C – In-Kind Contributions and Expenditures of the Campaign Financial Disclosure Report.

This is considered an In-Kind Contribution from the Political Committee. It will be reported as an In-Kind Contribution.

A contribution from a Political Committee, organization or corporation is listed as a contribution from that entity. However, there are exceptions to this rule. They are:

• If a Political Committee receives all of its funding from one person who exercises exclusive control over the distribution of the funds, the contribution is listed as a contribution from the controlling person.
• If contributions made by a person or Political Committee whose contributions or expenditures are financed, maintained or controlled by a trade association, labor union or collective bargaining organization, the contribution is listed as a contribution from the trade association, labor union or collective bargaining organization.
• If two or more entities share a majority of members on their board of directors, share two or more officers, are owned or controlled by the same majority shareholder or shareholders or persons, are in a parent-subsidiary relationship or have bylaws so stating, the entities are treated as a single entity instead of separate entities.

The Date Received is the date that the Political Treasurer received the contribution. If the contribution is received by the Candidate, the date the Candidate received the contribution should be listed as the Date Received.

Yes, all contributions should be tracked. The Political Treasurer should have the full name and address of all contributors.

Yes, loans to Candidates are considered contributions. Loans to Candidates are subject to the contribution limits.

• Repayments made on the loans reduce the amount of the contribution.
• Loans that exceed the contribution limits are a violation of the law even if they are repaid in full.
• Loans from the Candidate do not have contribution limits.

Loans to Candidates or Political Committees are reported in your Online Campaign Finance Portal.

Yes, purchases made with a credit card are considered debt and must be reported as an expenditure in your Online Campaign Finance Portal.

If the cost of the ordinary home hospitality and incidental expenses by the volunteer are:

1. Not over $25, it is not considered a contribution.
2. Is over $25, it is considered a contribution from the individual and must be reported as such.

If the payment of expenses:

1. Is not in support of the Candidate’s campaign, it does not need to be reported on the Candidate’s report. It is the responsibility of the lobbyist to report the expenditure.
2. Is in support of the Candidate’s campaign, it does need to be reported on the Candidate’s report.

This contribution should be reported on the Candidate or Political Committee’s Campaign Financial Disclosure Report. It needs to be determined if the contribution is from the lobbyist themselves or from the employer of the lobbyist.

1. If the contribution is from one of the lobbyist’s employers, the contribution should be reported and list the employer’s name.
2. If the contribution is from the lobbyist, the contribution should be reported and list the lobbyist’s name.

Designating contributions is the identification of whether the contribution is to be used toward the upcoming Primary or General Election for the determination of contribution limits.

Yes, Candidates must identify whether the contribution is to be used toward the Primary or General Election.

No, a Political Committee is not required to designate contributions as they do not have contribution limits.

1. A designated contribution is one that the contributor has identified as being for a specific election.
2. An undesignated contribution is one that the contributor has not identified as being for a specific election.

A contributor designates a contribution in writing. They can do this either by noting the designation on the check or on a signed statement that accompanies the contribution. The contribution then counts toward the donor’s contribution limit for the designated election.

An undesignated contribution is automatically designated for the Candidate’s upcoming election. Any undesignated contribution counts toward the donor’s contribution limit for the upcoming election.

No, only a contributor may designate a contribution for a specific election. All undesignated contributions count toward the contributor’s contribution limit for the next upcoming election.

Yes, a Candidate’s campaign may solicit contributions for a specific election. The campaign should supply contributors with a form that clearly states the election to which the contribution will apply. This form must be signed and returned with the contribution to the Candidate’s Political Treasurer.

An expenditure includes “any payment, contribution, subscription, distribution, loan, advance, deposit, or gift of money or anything of value, and includes a contract, promise, or agreement, whether or not legally enforceable, to make an expenditure. The term “expenditure” also includes a promise to pay, a payment or a transfer of anything of value in exchange of goods, services, property, facilities or anything of value for the purpose of assisting, benefiting or honoring any public official or candidate, or assisting in furthering or opposing any election campaign.” (Idaho Code 67-6602(10))

Yes, all personal funds expended by a Candidate in support of his or her own campaign must be reported.

The campaign finance report must have the expenditure reported by listing the company and expense code instead of listing the candidate’s name. The purpose of Sunshine Laws is the transparency of where the funds come from and what the funds are spent on. The original expense must therefore be reported, not the repayment to the candidate. If the campaign is short of funds to cover this expense, a contribution or a loan from the candidate must be entered as a report cannot be filed with a negative balance.

The Political Committee will list the individual, organization or business to whom the monetary payment was made along with the name of the Candidate(s) or Political Committee(s) benefiting from the expenditure on Schedule B – Itemized Expenditures page.

The Political Treasurer will list the individual, organization or business to whom the monetary payment was made. Enter the purpose of the expenditure including a list of the Candidate(s) and/or Political Committee(s) being supported or opposed by the expenditure. Be sure to identify if it is in support of or opposition of each Candidate or Committee listed.

“Independent expenditure” means any expenditure by a person for a communication expressly advocating the election, passage or defeat of a clearly identified candidate or measure that is not made with the cooperation or with the prior consent of, or in consultation with, or at the consent of, or in consultation with, or at the request of a suggestion of, a candidate or any agent or authorized committee of the candidate or political committee supporting or opposing a measure. As used in this subsection, “expressly advocating” means any communication containing a message advocating election, passage or defeat including, but not limited to, the name of the candidate or measure, or expression such as “vote for,” “elect,” “support,” “cast your ballot for,” “vote against,” “defeat” or “reject.”

A candidate is clearly identified if the candidate’s name, nickname, photograph or drawing appears, or the identity of the candidate is otherwise apparent. Examples include: “the Governor,” “your senator”, “the Democratic candidate for Senate in Legislative District 14.”

Express advocacy (candidate advocacy) means that the communication includes a message that unmistakably urges election or defeat of one or more clearly identified candidates(s). Section 67-6602(11), Idaho Code, defines “express advocacy” as any communication containing a message advocating election, passage or defeat including, but not limited to, the name of the candidate or measure, or expression such as “vote for,” “elect,” “support,” “cast your ballot for,” “vote against,” “defeat” or “reject.”

• “Vote for the Governor,” “re-elect your Senator,” “support the Democratic nominee,” “cast your ballot for the Republican challenger for Senate,” “vote against Franklin for House Position B,” “reject Reform for Governor.”
• Words urging action with respect to candidates associated with a particular issue, e.g., “vote Pro-Cars” / “Pro-Bicycles,” when accompanied by names or photographs of candidates identified as either supporting or opposing the issue;
• “Defeat” accompanied by a photograph of the opposed candidate, or the opposed candidate’s name, or “reject the incumbent”; and
• Campaign slogan(s) or word(s), e.g., on posters, bumper stickers and advertisements, that in context can have no other reasonable meaning than to support or oppose a clearly identified candidate, for example, “Erickson’s the One,” “Leaf ’98.”

Debt means any unpaid monetary obligation incurred as listed on the reports filed through the post election period minus any cash balance reported on the post-election report.

Yes, outstanding loans are considered debt and must be reported on Schedule D – Loans.

Yes, purchases made with a credit card are considered debt. Regardless of whether the credit card balance is paid when the statement is received all credit card transactions must be reported on Schedule E – Credit Cards and Debt and Schedule E-1 – Itemization of Credit Cards and Debt.

Yes, a Candidate with unpaid debt may accept additional contributions to retire such unpaid debt. However, the contributions cannot exceed the applicable contribution limits for the election for which the debt was incurred. For example: A Legislative Candidate incurred debt during the last General Election. A contributor donated $500 before the last General Election. The individual would like to donate additional funds toward the incurred debt. In this example, the individual could contribute up to $500 and designate it toward the last General Election

Yes, although all undesignated contributions are automatically designated for the Candidate’s upcoming election, the Candidate may use those funds to retire debt.

1. Lack of Communication between the Political Treasurer and the Candidate. The law requires detailed accounts, current within not more than seven days after the date of receiving a contribution or making an expenditure.
2. The Candidate or Political Committee has a new Political Treasurer, however, the Secretary of State’s Office has not been notified of the change. Not only is this a violation of the law, but the wrong individual is receiving communications from the Elections Division and those using the Secretary of State’s mailing list.
3. Notices Disregarded: The lack of attention by a Political Treasurer to notices sent to them by the Elections Division reminding them of reports that are upcoming, requesting additional information or corrections.
4. Source of contribution not accurate. The individual delivering the contribution check is listed as the contributor rather than the entity issuing the check. For example: an agent from a real estate agency delivers the check for Idaho Realtors PAC, the Political Treasurer lists the agent as the contributor rather than the Idaho Realtors PAC.
5. A return or refund listed incorrectly. A return or refund should be listed as a negative expenditure because it is not a contribution.
6. Inadequate disclosure of In-Kind Contributions or Independent Expenditures. The Candidate(s) name(s) or Political Committee(s) name(s) who benefited from the expenditure are not listed as being supported or opposed.

Idaho Code67-6625, “Violations – Civil Fine – Misdemeanor Penalty – Prosecution – Limitation – Venue.

1. Any person who violates the provisions of Idaho Code 67-6603, 67-6604, 67-6606 through 67-6614A, 67-6617, 67-6619, 67-6620, 67-6621(1), 67-6624, 67-6627 or 67-6628, shall be liable for a civil fine not to exceed two hundred fifty dollars ($250) if an individual, and not more than two thousand five hundred dollars ($2,500) if a person other than an individual. The burden of proof for such civil liability shall be met by showing a preponderance of the evidence.
2. Any person who violates Idaho Code 67-6605 or 67-6621(2), and any person who knowingly and willfully violates Idaho Code 67-6603 through 67-6614A, 67-6617, 67-6619, 67-6620, 67-6621(1), 67-6624, 67-6627 or 67-6628, is guilty of a misdemeanor and, upon conviction, in addition to the fines set forth in subsection (1) of this section, may be imprisoned for not more than six (6) months or be both fined and imprisoned.
3. The attorney general or the appropriate prosecuting attorney may prosecute any violations of this act.
4. Prosecution for violation of this act must be commenced within two (2) years after the date on which the violation occurred.
5. Venue for prosecution under the provisions of this chapter shall be in the county of residence of the defendant if the defendant is a resident of the state of Idaho, otherwise venue shall be in Ada county.”

Idaho Code 67-6625A, “Late Filing Of Statement Or Report – Fees.

1. If any person fails to file a report or statement required under this chapter on or before a specified date, he shall be liable to the secretary of state for deposit in the general fund in the amount of fifty dollars ($50.00) per day beginning forty-eight (48) hours after the deadline until the statement or report is filed. The secretary of state or the county clerk shall notify the person and his treasurer, if any, that a fine has been assessed and will continue to accrue until the report or statement has been filed. The notification shall be made by telephone or electronic means within twenty-four (24) hours of the missed filing deadline.
2. The remedy provided in this section is cumulative and does not exclude any other remedy or penalty prescribed in Idaho Code 67-6625.

The Secretary of State is required by the Sunshine Law to inspect each report two days after it is filed and to notify any Political Treasurer who fails to file a report or files a report which does not conform to law. The Secretary of State must also notify a Political Treasurer when a complaint is filed alleging that a report does not conform to law or has not been filed. The Secretary of State is required to examine all filed reports within three months after the election to determine whether the reports conform to law. The Secretary of State is empowered to require any person to answer in writing and under oath questions concerning the source of any contribution. (Sections 67-6615 & 67-6616, Idaho Code)