Campaign Finance Filing
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Outgoing Campaign Finance Portal
All candidates, chairs, and treasurers not included in the above group will file year-end reports in the old system. Click the button below to get started.
- Candidate creates an account and appoints the Treasurer
- The Treasurer creates an account from the email they receive
- The Treasurer is approved and the Candidate is notified
- The Candidate approves the Treasurer and signs the C-1
Looking for public campaign finance data?
Find public data and reports for candidates and PACs on our campaign finance data page.
Do you have questions about Campaign Finance?
Check here first!
Guidelines Set by Secretary of State for Independent Expenditures
Persons, groups of persons and political committees may support candidates covered by the Sunshine Law by making independent expenditures on their behalf. Independent expenditures may be made without limit since they do not count against the contribution limits established by Section 67-6610A, Idaho Code.
This outline defines the term independent expenditure and explains reporting and other requirements involved in making independent expenditures.
If you have any questions after reading this outline, please call the Secretary of State’s office at (208)334-2852.
Reporting Requirements
- Each person who makes independent expenditures in an aggregate amount exceeding one hundred dollars ($100) in support of or in opposition to any one (1) candidate, political committee or measure, shall file a statement of the expenditure with the Secretary of State.
- Statements shall be filed with the Secretary of State, not less than seven (7) days prior to the primary and general election and thirty (30) days after the primary and general election.
- The statement shall contain the following information: (a) the name and address of any person to whom an expenditure in excess of fifty dollars ($50.00) has been made by any such person in support of or in opposition to any such candidate or issue during the reporting period, together with the amount, date and purpose of each such expenditure; and (b) the total sum of all expenditures made in support of or in opposition to any candidate or measure.
- In addition to the requirements set forth in subsections (1) and (2) of this section, each person who makes independent expenditures in an aggregate amount of one thousand dollars ($1,000) or more after the sixteenth day before, but more than forty-eight (48) hours before, any primary or general election, shall file a written statement of the expenditure with the secretary of state not more than forty-eight (48) hours from the time of such expenditure. The statement shall include the information required in subsection (3) of this section.
Tax Information for Political Organizations
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.
FEC PAC
As an FEC PAC, any Electioneering communications or Independent Expenditure communications you distribute that involves Idaho candidates must have the associated reports filed with the Idaho Secretary of State according to the timelines shown in Idaho Codes 67-6611 and 67-6628. These blank forms can be found on our website at: https://sos.idaho.gov/elections-division/campaign-finance-filing/ under the “Blank Forms” tab. Please email the completed form(s) to elections@sos.idaho.gov.
Independent expenditure reporting requirements and timelines may be found in Idaho Codes 67-6602(11) and 67-6611.
Electioneering communication expenditure reporting requirements and time lines may be found in Idaho Code 67-6602(7) and 67-6628.
Please feel free to contact our office if you have any questions.
Email: elections@sos.idaho.gov
Phone: 208-334-2852
Petition of Candidacy Forms
- Petition of Candidacy – Presidential Candidate (Independent) [PDF]
- Petition of Candidacy – State Judicial Office [PDF]
- Petition of Candidacy – State Legislature [PDF]
- Petition of Candidacy – State Legislature (Independent) [PDF]
- Petition of Candidacy – Federal Office [PDF]
- Petition of Candidacy – Federal Office (Independent) [PDF]
Campaign Finance Sites for Federal Candidate Disclosure Information
Blank Forms for those Exempt from Online Filing Requirements
Idaho Code §67-6623(g) requires the online submission of all Campaign Finance Reports to the Secretary of State’s Office. The Secretary of State may, on an individual basis, issue exemptions of the online filing requirement to those that face hardship in submitting these documents in an online format. Forms must be submitted by the person requesting the exemption.
- C-4 – Independent Expenditures
- C-6 – Statement by a Non-Business Entity
- C-8 – Report of Electioneering Communication
- P-1 – Disclosure of Payment to Signature Gatherers
Campaign Finance Violations
- Sunshine Violation Complaint Form – Report of Alleged Violation of Sunshine Act