<aside> 🚨
All Municipal candidates should check their individual county and municipality for financial compliance requirements. Find your county's SOE site here.
Candidates may also refer to the DOE Treasurer Handbook for some specific requirements, which can be found here.
</aside>
This information outlines the basic requirements for campaign finance law compliance. Note that this is not legal advice—candidates and their treasurers should consult official documentation from their qualifying officers and legal counsel.
Campaigns and their treasurers must maintain detailed records of all donors and their required information, including but not limited to:
- Date the contribution was received
- Payment method (cash, check, digital)
- Contribution type (in-kind or monetary)
- Contribution amount
- Contributor full first and last name and address
- Contributor employer and occupation (may need to be reported, depending on the contribution threshold for the type of office)
<aside> 👋
Campaigns can use **this template** for accurate record-keeping.
</aside>
A. Campaigns and their treasurers must maintain accurate records of all expenditures and disbursements, including, but not limited to:
- Date of disbursement
- Vendor name
- Vendor address
- Copy of receipt
- Purpose of expenditure
B. Campaigns and their treasurers must ensure all disbursements fall within the guidelines for appropriate expenditures. Examples include, but are not limited to:
- Campaign signs
- Staff salaries
- Advertisements
Contribution limits apply to all campaigns, with different limits set for Federal and Non-Federal campaigns.
Non-Federal Candidates: $1,000 per election, see for more information:
Federal Candidates: $3,500 per election, see for more information:
There are also strict limits on the amount of cash contributions a campaign can accept from individual donors. Please refer to the Federal and Non-Federal compliance pages for specific cash contribution limits.
<aside> 🚨
All Non-Federal campaigns are subject to a Contribution Blackout Period, which takes effect at 11:59 PM EST on the Thursday preceding the election through Election Day. During this time, campaigns cannot accept any in-kind or direct contributions.
</aside>
A. Both federal and Florida law mandate reporting of all contributions, expenditures, and additional financial information. Failure to submit this information by the deadline results in fines that increase each day until the filing is completed.
B. Federal and Non-Federal Candidates are subject to different financial reporting requirements and deadlines.
- Non-Federal Candidates: Visit Non-Federal Candidates: Financial Compliance for more information.
- Federal Candidates: Visit Federal Candidates: Financial Compliance for more information.
<aside> 💰
For additional financial compliance information regarding the development of your budget, accepting donations, and fundraising check out Finance & Fundraising
</aside>
<aside> 🚨
When filing for office, every campaign must designate a treasurer before accepting contributions or making expenditures. Campaign treasurers play a critical role, and it is important that candidates choose someone with the right qualities. When deciding who to appoint as treasurer, candidates should choose someone who is detail-oriented, organized, and trustworthy. Ideally, a treasurer has a background in finance, accounting, or a related field. Experience with political campaigns and knowledge of relevant campaign finance laws are valuable assets but not prerequisites. Candidates often choose to appoint a trusted colleague, loved one, or themselves as treasurer.
Non-Federal Candidates: Visit Non-Federal Candidates: Financial Compliance for more information on appointing a campaign treasurer.
Federal Candidates: Visit Federal Candidates: Financial Compliance for more information on appointing a campaign treasurer.
</aside>
Campaigns for federal, state or local office; and political action committees are all political organizations subject to tax under IRC section 527.
To learn more about tax filing requirements visit the pages below: