Interim Reports FAQs

Effective July 1, 2022, candidates and all political campaign committees must report major contributions, loans, expenditures, and/or obligations during the final 10 days of a campaign if the contribution, loan, expenditure, and/or obligation, in the aggregate, equals or exceeds the applicable thresholds.

The report must be received by the Registry or the appropriate county election commission office(s) by the end of the next business day following the day on which the contribution or expenditure to be reported is received or made to be considered timely filed.  These reports must be filed on a rolling basis.  A postmark date has no effect on a report’s timeliness except when the report is mailed by registered or certified mail.  Statements mailed in this matter are considered filed on the date of the postmark. 

For candidates for state public office, or a PAC participating in an election for state public office, the Interim Report must be filed with the Registry of Election Finance.  For candidates for local public office, or a PAC participating in an election for local public office, the Interim Report must be filed with the appropriate local election commission office.

Reports to be filed with the Registry of Election Finance can be filed online by submitting the form at https://stateoftennessee.formstack.com/forms/ss_1123.  Reports to be filed with the Registry can also be filed by fax machine, by electronic mail message, by hand delivery, or by overnight delivery to the Registry of Election Finance, Tennessee Tower, 26th Floor, 312 Rosa L. Parks Avenue, Nashville, TN 37243. 
To submit via fax to the Registry of Election Finance, use the following fax number: (615) 532-8905.
To submit via electronic mail to the Registry of Election Finance, use the following email address: Registry.Info@tn.gov

• For a candidate/committee participating in the election of a candidate for any statewide office, five thousand dollars ($5,000);
• For a candidate/committee participating in the election of a candidate for senate, three thousand dollars ($3,000); and,
• For a candidate/committee participating in the election of a candidate for any other state or local public office, one thousand dollars ($1,000).
  
  If more than one contribution, loan, and/or transfer of funds is received from a single source, which in the aggregate exceed the applicable threshold, all such contributions must be reported on the Interim Report according to the date on which the applicable threshold is met and/or exceeded, as well as on any date within the reporting period on which an additional contribution, if any, from the same source is received.
  
  Expenditures are to be reported based on individual transactions between the filer and a single vendor which exceeds the applicable threshold.  However, invoices and/or payments must not be artificially split into multiple obligations and/or payments for purposes of avoiding reporting requirements.  Any such attempt to avoid the established reporting requirements may be considered by the Registry of Election Finance as a Class 2 Offense, as defined by Tenn. Code Ann. 2-10-114, and be subject to the assessment of civil penalties.

The following information must be reported:

• The full name and address of each person or other political campaign committee from whom the filer received and accepted a contribution, the amount of funds received, and the date of receipt of the funds;
• If the contribution is an in-kind contribution, a description of the purpose of the in-kind contribution and a statement of the fair market value of the contribution;
• If the contribution is a loan, the date of each loan, the amount, the full name and address of the lender, the full name and address of the recipient of the proceeds of the loan, and the full name and address of any person who makes any type of security agreement binding the guarantor or his property (directly or indirectly) for the repayment of all or any part of the loan;
• The full name and address of each person or recipient entity to whom an expenditure was paid, the amount and date of the expenditure, and a short description of the purpose of the expenditure;
• If the expenditure is an independent expenditure, provide the name of the candidate or the measure supported or opposed; and,
• The full name and address of each person or entity to whom an obligation was incurred, the date the obligation was incurred, the amount owed, and a short description of the purpose of the obligation.

No. A tax exempt organization that is required to file an Interim Report pursuant to Tenn. Code Ann. 2-10-132(b) is NOT required to report contributions received.  Therefore, when completing the Interim Report, these organizations should simply fill in Questions 4-6 with “N/A”.

No.  There is no need to file an Interim Report to report any expenditure by a PAC that is not intended to influence an election.  However, this expenditure would still need to be reported on the campaign financial disclosure statement next filed with the Registry.

Based upon a close review of the entirety of Tennessee’s campaign finance statutes and the stated legislative purpose of Public Chapter 1087 (2022) to enhance transparency through Interim Reporting of contributions and expenditures made shortly before an election to influence that election, the Registry’s Staff are of the opinion that if a political action committee receives a contribution during the interim reporting period that is unrelated to any pending election for public office, then this contribution does not need to be reported on the Interim Report.  Likewise, if the committee makes an expenditure during the interim reporting period that is not specifically related to any pending election for public office, then this expenditure does not need to be reported on the interim report.  Of course, such contributions and expenditures must be reported on the campaign financial disclosure statement next filed with the Registry.