Candidate FAQs

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PROSPECTIVE CANDIDATES. Any individual who receives contributions or makes expenditures
(except for incidental expenditures) to determine if he or she will be a candidate for state or local public office is
required to report to the appropriate agency. T.C.A. § 2-10-102(3).

ANNOUNCED CANDIDATES. Any individual who has made a formal announcement of his or her
candidacy for a state or local elected public office or who has formally qualified to seek election to public office in a
primary or general election in Tennessee is required to report to the appropriate agency. T.C.A. § 2-10-102(3).

CANDIDATES EXEMPTED. A local candidate may be exempt from the Campaign Financial Disclosure
Act’s requirements if he or she is seeking a public office for which the service is part-time and for which the
compensation is less than one thousand dollars ($1,000) per month. This exemption does not apply if the public office
being sought is that of a chief administrative officer or if the candidate spends more than one thousand dollars ($1,000)
seeking election to the public office. T.C.A. § 2-10-101(b).

CANDIDATES FOR STATE PUBLIC OFFICE. Candidates and single-candidate political campaign committees involved in elections for state public offices (Governor, member of the General Assembly, delegate to a Tennessee Constitutional Convention, District Attorney General, District Public Defender, Judge of the Court of Criminal Appeals, Judge of the Court of Appeals, Supreme Court Justice, Chancellor, Circuit Court Judge, Criminal Court Judge and Probate Court Judge) must file all required reports with the Registry of Election Finance, WRS Tennessee Tower, 26th Floor, 312 Rosa L. Parks Avenue, Nashville, TN 37243. T.C.A. § 2-10-105(a). Forms can be dropped off at the above address in a drop box located near the Tennessee State Parks Gift Store on the 2nd floor adjacent to the entrance from Rosa Parks Boulevard. 

CANDIDATES FOR LOCAL PUBLIC OFFICE. Candidates or single-candidate political campaign committees involved in elections for local public offices (all offices not listed above as state public offices) must file all required reports with the election commission of the county or counties where the election will be held. T.C.A. § 2-10-105(b).

Political Campaign Treasurer. Before any monies can be received or spent, (except for incidental expenditures made by an individual to determine whether to be a candidate), each candidate must certify the name and address of its political treasurer to the Registry of Election Finance for a state election and to the county election commission for a local election. This is accomplished by completing and filing an appointment of political treasurer statement. T.C.A. §§ 2-10-102(3), 2-10-105(4)(e)(1), 2-10-105(e) (2022).

A candidate may appoint himself or herself as the political treasurer for a campaign. If a candidate appoints another person to act as political treasurer, the candidate must co-sign all reports required to be filed under the Campaign Financial Disclosure Act. T.C.A. § 2-10-105(4)(e)(1)

Campaign Bank Account. Campaign funds are not the personal property of a candidate or other individual. T.C.A. § 2-10-106(b)(2) (2023). All campaign funds must be kept at all times in a separate and segregated bank account from other funds, including personal funds and funds attributable to the activities of a candidate controlled political campaign committee (often referred to as a “Leadership PAC”). T.C.A. § 2-10-106(b)(1) (2023). All campaign funds must be deposited into this account and all expenditures of campaign funds must be expended from this account. Furthermore, candidates are required to segregate all credit transactions incurred on behalf of their campaign account from all other credit transactions, including personal transactions and transaction attributable to the activities of a Leadership PAC. If a candidate wishes to conduct campaign activity using a credit card, the candidate must either obtain a credit card in the name of the campaign or designate a particular personal credit card for campaign activity (and ensure that there is no other activity occurring on this card).

Commingling of campaign funds or credit transactions with personal or other funds or credit transactions is a Class 2 offense punishable by civil penalties. T.C.A. § 2-10-106(b)(3).

If a person is a candidate for more than one public office, the candidate must maintain separate campaign bank accounts for each office sought. Rule 0530-1-3-.02(3)(a).

CANDIDATES - PRIMARY, GENERAL ELECTIONS. A political treasurer appointed by a candidateor single-candidate political campaign committee may serve for both the primary and general elections. After the last election in which that candidate or committee is involved in that election year, monies shall not be received or spentfor a future election until the candidate or committee has formally appointed a political treasurer for the future electionyear and filed a report of that appointment with the Registry of Election Finance or the appropriate county electioncommission. (The new appointment must be filed, even if the treasurer is the same individual who served in thatcapacity in the candidate’s previous election.) T.C.A. § 2-10-105(g).A candidate for state or local public office, or an elected state or local public office holder, shall not accept acontribution with respect to an election in excess of the loans and obligations outstanding from such election after theclose of the reporting period following the date of the election, not including the reporting period in which the electionoccurs, without first filing a new appointment of political treasurer form for a future election. A successful candidatefor state or local public office who reports no outstanding loans or obligations may continue to accept contributionsfor the purpose of defraying officeholder expenses until the close of the reporting period following the date of theelection, not including the reporting period in which the election occurs and should then file a new appointment ofpolitical treasurer form for the next future election.

CHANGE OF TREASURERS. Candidates must notify the Registry or the appropriate county electioncommission of any changes in the office of political treasurer. An appointment of political treasurer statement mustbe completed and filed for the individual who replaces the previous treasurer.

CONTRIBUTIONS. A reportable contribution is defined by the law as being “any advance, conveyance,deposit, distribution, transfer of funds, loan, loan guaranty, personal funds of a candidate, payment, gift, orsubscription, of money or like thing of value, and any contract, agreement, promise or other obligation. . . made forthe purpose of influencing a measure or nomination for election or the election of any person for public office.”Additionally, any of these items given to an officeholder "for the purpose of defraying any expenses. . .incurred inconnection with the performance of the officeholder's duties, responsibilities, or constituent services" are reportableas contributions. T.C.A. § 2-10-102(4).4

IN-KIND CONTRIBUTIONS. In-kind contributions are goods or services provided to a candidate withoutcharge (such as the use of equipment or advertisement materials at no cost to the candidate) and must be listedseparately on the campaign financial disclosure statement from other campaign contributions. T.C.A. § 2-10-107(c)(1)and Rule 0530-1-1-.03(6). An in-kind contribution is considered to be made and is reportable during the period inwhich the contribution is made or performed, not when the cost of the contribution is billed or paid.The amount of an in-kind contribution which should be reported by a candidate should be the fair marketvalue for such goods or services provided. T.C.A. § 2-10-107(d). If the actual cost of an in-kind contribution is notknown at the time when it is reportable, an estimate of the cost shall be reported during the period that the contributionis made or performed, and the disclosure report shall indicate that the amount reported is estimated. If the actual costof the in-kind contribution as indicated on the bill for the goods or services is different than the amount reported, thecandidate shall adjust the amount reported on a later disclosure statement covering the period in which payment forthe in-kind contribution is made. T.C.A. § 2-10-107(d).

EXPENDITURES. A reportable expenditure is defined by statute as “a purchase, payment, distribution,loan, advance, deposit or gift of money or anything of value made for the purpose of influencing a measure or thenomination for election or election of any person to public office.” T.C.A. § 2-10-102(6)(A). An “independentexpenditure” is an expenditure that is made for the purpose of influencing a measure or the nomination for election orelection of any person to public office which is not made with the cooperation, consultation, or in concert with, or atthe request or suggestion of, a candidate, a candidate’s political campaign committee, or their agents. Independentexpenditures are not contributions but are reportable by the candidate/committee making the expenditure. T.C.A. § 2-10-303(5).For purposes of determining whether an expenditure constitutes either a contribution or independentexpenditure has occurred or is reportable, the Registry of Election Finance may rely upon the precedents establishedunder federal law, including but not limited to any guidance or regulatory interpretation published by the FederalElection Commission. T.C.A. § 2-10-309.

LOANS. A campaign loan must be disclosed by a candidate during the reporting period that the loan ismade. A loan must continue to be disclosed on future campaign financial disclosure statements until the loan is paidback in full or a statement has been filed with the appropriate campaign financial disclosure statement by the candidatestating that the loan will not be repaid and is to be considered a contribution to the campaign. Rule 0530-1-1-.06(1)and Rule 0530-1-1-.06(2).

OBLIGATIONS. Goods and services received on credit which are not paid for during the reporting periodreceived must be disclosed as an obligation by the candidate during the reporting period that the obligation is incurred.This obligation must continue to be disclosed by the candidate or committee on campaign financial disclosurestatements until fully paid. Payments on the obligation shall be disclosed as expenditures by the candidate on theappropriate campaign financial disclosure statement(s). Rule 0530-1-1-.10(1).

Short Form. Candidates are exempt from filing a detailed disclosure statement if neither contributionsreceived nor expenditures made during a reporting period for which a statement is submitted exceed one thousanddollars ($1,000). The candidate must report the balance of contributions on hand, outstanding loans, and outstandingobligations. T.C.A. § 2-10-107(a)(1).

Unitemized Contributions. Contributions totaling one hundred dollars ($100) or less from a single source during the reporting period may be totaled and reported as a single item. T.C.A. § 2-10-107(2)(A)(i). *Effective January 16, 2023, unitemized contributions are capped at $2,000 per reporting period. Once the $2,000 amount has been reached for a reporting period, any contribution received thereafter must be itemized regardless of the amount. T.C.A § 2-10-107(g). Further, any candidate who files a contribution statement with more than thirty percent (30%) of the candidate’s contributions reported as unitemized contributions will automatically be required to have their contributions AUDITED. T.C.A. § 2-10-212(i)(3). To avoid this audit requirement, if the candidate would otherwise be subject to this requirement, all contributions should be itemized.

Itemized Contributions. Candidates are required to list the full name, complete address, amount, date of receipt of contribution, and the election the contribution is designated for, for each person or organization who contributes a total of more than one hundred dollars ($100) during a reporting period. In addition, if this contribution is from an individual, the contributor’s occupation and employer must be listed. A candidate that makes a "best effort" to obtain the address, occupation and employer for a contribution is considered to be in compliance with the requirement. "Best Effort" would include requesting the information on an invitation and stating that the information is required by state law for contributions over $100 or requesting the information in a letter sent by first class postage and stating that the information is required by state law for contributions over $100. T.C.A. § 2-10-107(a)(2)(A)(i). For example, a person who contributes fifty dollars ($50) one day, fifty dollars ($50) the following day and one dollar ($1) the next day would have to be specifically listed on the campaign financial disclosure statement as having contributed one hundred one dollars ($101), if all those monies were contributed during one reporting period. Likewise, a person who buys five (5) tickets to a campaign fundraiser at twenty-five dollars ($25) each would have to be specifically listed on the campaign financial disclosure statement as having contributed one hundred twenty-five dollars ($125). A contributor may designate his/her contribution to a candidate by indicating in writing the specific election to which the contribution is intended to apply.

Unitemized Expenditures. All expenditures must be itemized. The law requires candidates to list the full name and address of each person or organization to whom any expenditure was paid during a reporting period. The law also requires that the amount of each expenditure paid to such person or organization be reported, along with a detailed statement of the purpose of the expenditure. T.C.A. § 2-10-107(a)(2)(B). When a purchase is made with a credit card, the purchase must be disclosed as a payment to the vendor (not the credit card company). For example, if printing is purchased from ABC Printing with a credit card, the payee must be listed as ABC Printing. T.C.A. § 2-10-107(a)(2)(B). Purchases of goods and services must be disclosed as a purchase from the actual vendor and not as a purchase from a third party who is reimbursed for the purchase. For example, if a campaign worker goes to ABC Printing and pays for printing and is then reimbursed by the campaign for the printing, the disclosure must list ABC Printing as the vendor and not the campaign worker. T.C.A. § 2-10-107(a)(2)(B). When listing the purpose of an expenditure, the words "reimbursement", "credit card purchase", "other" and "campaign expenditure" may not be used as the purpose. The purpose must be detailed enough to show that the expenditure was an allowable expenditure. T.C.A. § 2-10-107(a)(2)(B).

Loans. Itemized information must be provided for all loans for more than one hundred dollars ($100) from one creditor during a reporting period. This information includes the full name and address of each creditor, and the date that the loan was made must be provided. In addition, any endorsers or guarantors for a loan must be listed by full name and address and the amount of the loan which is guaranteed by that person must be disclosed. The outstanding loan balance at the beginning of the reporting period, any additional loans received during that period, 6 any loan payments made during the period and the outstanding loan balance at the end of the reporting period must also be disclosed. T.C.A. § 2-10-107(a)(2)(A)(I).

Obligations. All obligations owed at the end of a reporting period for more than one hundred dollars ($100) to one creditor must be itemized. The itemized information required includes the full name and address of the creditor. In addition, the outstanding obligations' balance at the beginning of the reporting period, any additional obligations incurred during the period, any payments made to the creditor during the period and the outstanding obligations balance at the end of the reporting period must be disclosed.

Below is a list of campaign financial disclosure reports that may be required to be filed by a state or local candidate. The reports a candidate is required to file will depend on the office sought and the date that an appointment of a political treasurer statement is filed with the Registry of Election Finance or the local county election commission. In order to view the specific reports required for your current election, please refer to the Registry's website or contact your local county election commission.

Early Semi-Annual Supplemental. If a candidate appoints a political treasurer before January 16 in the year of the election in which the candidate or committee expects to be involved, the candidate or committee must file early supplemental campaign financial disclosure statements by January 31 and July 15 of each year preceding the election. The early supplemental report must cover the period beginning with the date of the first contribution or first expenditure, whichever is earlier, or the date of the last early supplemental report. The ending dates of the reporting periods are January 15 and June 30 of each year. T.C.A. § 2-10-105(c)(3)

The early semi-annual supplemental report does not need to be filed if it is within sixty (60) days of another report required under the Campaign Financial Disclosure Act. T.C.A. § 2-10-105(c)(3)

1st Quarter. This campaign financial disclosure statement must be filed no later than April 10. The ending date of this report will be March 31. The beginning date of this report will be dependent upon several factors, including, the office the candidate is seeking, whether this is the candidate's first report and when the candidate filed an Appointment of Political Treasurer Statement. T.C.A. § 2-10-105(c)(1)

2nd Quarter. This campaign financial disclosure statement must be filed no later than July 10. The ending date of this report will be June 30. The beginning date of this report will be depending upon several factors, including, the office the candidate is seeking, whether this is the candidate's first report and when the candidate filed an Appointment of Political Treasurer Statement. T.C.A. § 2-10-105(c)(1)

3rd Quarter. This campaign financial disclosure statement must be filed no later than October 10. The ending date of this report will be September 30. The beginning date of this report will be dependent upon several factors, including, the office the candidate is seeking, whether this is the candidate's first report and when the candidate filed an Appointment of Political Treasurer Statement. T.C.A. § 2-10-105(c)(1)

4th Quarter. This campaign financial disclosure statement must be filed no later than January 25. The ending date of this report will be January 15. The beginning date of this report will be dependent upon several factors, including, the office the candidate is seeking, whether this is the candidate's first report and when the candidate filed an Appointment of Political Treasurer Statement. T.C.A. § 2-10-105(c)(1)

Pre-Primary. A campaign financial disclosure statement must be filed no later than seven (7) days before the primary election. The ending date of this report will be ten (10) days before the primary election. The beginning date of this report will be dependent upon several factors, including, the office the candidate is seeking, whether this

is the candidate's first report and when the candidate filed an Appointment of Political Treasurer Statement. T.C.A. § 2-10-105(c)(1)

Pre-General. A campaign financial disclosure statement must be filed no later than seven (7) days before the general election. The ending date of this report will be ten (10) days before the general election. The beginning date of this report will be dependent upon several factors, including, the office the candidate is seeking, whether this is the candidate's first report and when the candidate filed an Appointment of Political Treasurer Statement. T.C.A. § 2-10-105(c)(1).

Semi-Annual Supplemental. If a candidate shows an unexpended balance of contributions, continuing debts and obligations, or an expenditure deficit on their 4th Quarter report, the candidate must file a semi-annual supplemental campaign financial disclosure report by January 31 and July 15 each year until the campaign account is closed. The ending dates of the reporting periods are January 15 and June 30 of each year. T.C.A. § 2-10-106(a).

Note: "Filed" means the date that the Registry or county election commission actually receives the candidate or committee's disclosure statement or the date of the postmark if the statement is mailed by either certified or registered mail. T.C.A. § 2-10-102(7).

Banking Statements. Effective January 1, 2024, for any candidate with an open campaign account who has not filed a new appointment of political treasurer form for a future election, in addition to filing campaign finance disclosure reports the candidate must also file a complete copy of the candidate's campaign account banking statements corresponding to the full term of the reporting period with the registry or local election commission, as applicable. The candidate must continue to file these banking statements for each required reporting period until such time as the candidate properly closes out the campaign account, or until such time as the candidate transfers such funds, loans, or obligations to another campaign fund for a subsequent election, whichever occurs earlier. A failure to file the required banking statements is a Class 2 offense as defined by§ 2-10-11 0(a)(2).

Yes, candidates required to file campaign disclosure reports with the Registry can file those reports electronically. The electronic filing system is an Internet based software maintained by the Registry. T.C.A. § 2-10-

211. When a state candidate files an Appointment of Treasurer Statement with the Registry, they will receive an ID and Password that will allow them to file electronically.

Those candidates for state public offices with contributions or expenditures in excess of $1,000 per reporting period are required to file electronically. T.C.A § 2-10-211(c).

While the electronic filing system is easy to use, if you feel you need training or you just have questions, please contact us at (615) 741-7959. If you would like to see a demo of the system, go https://apps.tn.gov/tncamp/ and click on the "online demo" link.

A runoff election will require the candidate or committee involved in the election to file at least one additional campaign financial disclosure statement. The following reports must be filed:

Pre-Runoff. A campaign financial disclosure statement must be filed no later than seven (7) days before the runoff election, reporting all contributions and expenditures from the last day of any prior report through the tenth (10th) day before the election. T.C.A. § 2-10-105(c)(2).

Additional Reports. The candidate or committee involved in the runoff election will also be required to continue to file semi-annual supplemental campaign financial disclosure reports as long as the campaign account is open. Please see Question 8 for additional information on these reports. T.C.A. § 2-10-106(a).

The Registry of Election Finance is required to notify candidates for state public office fourteen (14) days before any report is due. The county election commission is required to notify candidates for local public office seven

(7) days’ notice for any report due in the county. T.C.A. § 2-10-103(a)(4) and T.C.A. § 2-10-206(a)(9).

However, all filers are responsible for ensuring that campaign financial disclosure reports are timely filed and that all contact information is kept up to date. The Registry and the local election commission often sends important items by certified mail, so it is important that all filers retrieve their certified mail as directed by the US Postal Service and/or provide a valid mailing address for this purpose.

Note: Effective January 1, 2024, the Registry of Election Finance will transition to communicating with all filers primarily through email and, alternatively, through regular mail. Therefore, you should ensure that your email address and mailing address is up to date at all times and that you are checking these inboxes regularly.

Interim Report. Candidates are required to file Interim Reports to report major contributions, loans, expenditures, and/or obligations during the final days of a campaign. T.C.A § 2-10-105(h). Such contributions, loans, expenditures, and/or obligations must be reported if they are received/incurred during the period beginning at midnight of the 10th day prior to any election in which the candidates or committees are involved and extending through midnight of such election day.

Each candidate must disclose the full name and address of each person or political campaign committee (often referred to as a “PAC”) from whom the filer received and accepted a contribution, loan, or transfer of funds and the date of receipt of such contribution, loan, or transfer of funds which, in the aggregate, equals or exceeds the following: for a candidate for any statewide office, five thousand dollars ($5,000); for a candidate for senate, three thousand dollars ($3,000); for a candidate for any other state or local public office, one thousand dollars ($1,000). Such contributions or loans must be reflected on any subsequent campaign financial disclosure statement required by law.

Further, each candidate must disclose the full name and address of each person or recipient entity who was paid or to whom an obligation is owed which equals or exceeds the following: for a candidate for any statewide office, five thousand dollars ($5,000); for a candidate for senate, three thousand dollars ($3,000); for a candidate for any other state or local public office, one thousand dollars ($1,000). Such expenditures or obligations must be reflected on any subsequent campaign financial disclosure statement required by law.

This report must be filed with the Registry of Election Finance or the county election commission, as appropriate, by the end of the next business day following the day on which the contribution or expenditure to be reported is received or made. If such time falls other than during regular working hours, the report shall be filed after the opening of the office of the Registry or election commission on the next working day. These reports must be filed on a rolling basis.

For more information on how to complete this report, see the Interim Report Instructions booklet

The following are NOT campaign contributions and are not required to be reported:

a)       Volunteer Work. Services, including expenses provided without compensation by a candidate, or any individuals who volunteer a portion or all of their time on behalf of a candidate are not contributions. T.C.A. § 2-10- 102(4)(A).

b)      Publicity. Not included within the meaning of contribution is any news story, commentary or editorial distributed through the facilities of any broadcasting station, newspaper, magazine, or other periodical publication, unless such facilities are owned wholly or in part or controlled by a political party, political committee, or candidate.

T.C.A. § 2-10-102(4)(B).

c)       Voter Registration Efforts. Any nonpartisan activity designed to encourage individuals to vote or to register to vote is not considered a campaign contribution. T.C.A. § 2-10-102(4)(C).

d)      Internal Communications. Not included within the meaning of contribution is any written, oral, or electronically transmitted communication by any membership organization or corporation to its members or stockholders, if such membership organization or corporation is not organized primarily for the purpose of influencing the nomination for election or election of any person to public office. However, if the organization or corporation simply finances the dissemination, distribution, or republication in whole or in part of campaign materials prepared by the candidate or candidate’s committee, then such financing shall be considered a campaign contribution. T.C.A.

§ 2-10-102(4)(D).

e)       Other Candidate-Related Activities. Not included within the meaning of contribution is the use of real or personal property and the cost of invitations, food and beverages not exceeding one hundred dollars ($100), voluntarily provided on an individual’s residential premises for candidate-related activities. T.C.A. § 2-10-102(4)(E).

Pursuant to the Campaign Contribution Limits Act of 1995, T.C.A. 2-10-301, et seq., there are limits on how much monies that a person or a PAC may contribute to a candidate’s campaign per election and how much monies that a candidate may accept for an election from a person or PAC. Those dollar limitations are based on the office sought by the candidate. Those limits are as follows:

1 Political Party PACs include those committees controlled by a political party on the national, state, or local level and caucuses of a political party established by members of either house of the General Assembly. T.C.A. § 2-10-302.

2 Other State Offices includes Criminal Court Judges, Circuit Court Judges, Chancellors, Probate Court Judges, District Attorney Generals and Public Defenders. T.C.A. § 2-10-102(13).

For purposes of dollar limitations, a primary election, general election, run-off election or special electionare each considered a separate election with separate contribution limits. For example, a candidate for state house in the August primary election could accept $1,800 from John Doe, and if a runoff election is required, the candidate could accept another $1,800 from John Doe for the runoff election. Further, if the candidate is successful in the runoff election and also runs in the general election, he/she could accept another $1,800 from John Doe for the general election.

You can find a printable version of the contribution limits here.

Campaign contributions made by cash or a written instrument, such as a check, as well as in-kind contributions, are subject to the contribution limitations of the law.

Loans are also be considered a campaign contribution and subject to the contribution limits. A person making a loan to a candidate from their personal monies shall be considered to have made a contribution, subject to the contribution limitations, in the amount of the outstanding loan. T.C.A. § 2-10-102(4). A person who endorses or guarantees a candidate's campaign loan shall be considered to have made a contribution, subject to the contribution limitations, to the candidate's campaign in the amount of the endorsement or guaranty. Where the portion of the loan for which the endorser or guarantor is liable is not specified in the written agreement, each endorser or guarantor shall be considered to have made a contribution in that proportion of the unpaid balance that each endorser or guarantor bears to the total number of endorsers or guarantors.

The limitations do not apply to the retention or transfer of funds by a candidate to his/her own campaign from surplus funds from another campaign of the candidate. (Please remember that a candidate shall not transfer funds from a local campaign account to a legislative or gubernatorial campaign account.)

The limitations do not apply to a contribution, including a loan, made by a candidate to his/her own campaign.

A loan obtained by a candidate from a financial institution is not subject to the dollar limitations if the loan meets the following criteria:

a)                   Is made in the ordinary course of business;

b)                   Is made on a basis reasonably designated to assure repayment, evidenced by a written instrument and subject to a payment due date or amortization schedule; and

c)                   Bears the usual and customary interest rate of the lending institution.

T.C.A. § 2-10-304.

Candidates must properly attribute contributions to both the proper election and the proper contributor, and report accordingly, in accordance with the following:

·         In the case of a contribution designated in writing by the contributor for a particular election, the election so designated.

·         In the case of a contribution not designated in writing by the contributor for a particular election, the next election after the contribution is made.

·         A contribution designated in writing for a particular election, but made after that election, must be made only to the extent that the contribution does not exceed the contribution limits from such election. To the extent that such contribution exceeds the contribution limits from such election, the candidate shall either

return the contribution to the contributor or obtain written authorization from the contributor to redesignate the contribution to another election within sixty (60) calendar days of the receipt of the contribution.

·         A contribution made by more than one (1) person, except for a contribution made by a partnership, must include the signature of each contributor on the check, money order, or other negotiable instrument or in a separate writing. If a contribution made by more than one (1) person does not indicate the amount to be attributed to each contributor, the contribution is deemed to be attributed equally to each contributor.

The limitations on contributions apply separately to contributions made by spouses, even if only one (1) spouse has income; provided, that each spouse signs the check, money order, or other negotiable instrument or the separate contributions are designated in writing by the contributing spouses as being independent contributions. Contributions made from an account shared by spouses, regardless of the type of account, must be presumed to be made by the individual authorizing the contribution alone, absent the written designation of independent contributions.

Blackout Periods. From the convening of the General Assembly in organizational session through the earlier of June 1 or the last day of regular session in odd numbered years and from the convening of regular legislative session to the earlier of May 15 or the conclusion of annual session in even numbered years and from the convening of an extraordinary session through the conclusion of extraordinary session, the governor or a legislator may not have a fundraiser or solicit or accept contributions for the governor or legislator's benefit or for the benefit of another legislative candidate or gubernatorial candidate, a political party legislative caucus PAC or any member of a political party legislative caucus PAC. T.C.A. § 2-10-310(a)(1).

Contributions which are made and postmarked/shipped prior to the start of the legislative session may be received and deposited into a campaign account after the start of legislative session. If this occurs, the recipient should make every effort to deposit the contribution as soon as possible and should maintain a copy of the envelope in which the contribution was mailed in order to substantiate the date of postmark or shipping date. At a minimum, such contributions must be deposited within a reasonable time after the date of receipt. Such contributions should be reported as received on the date of the postmark/ship date provided by the carrier.

Contributions which are made and delivered to the intended recipient by hand prior to the start of legislative session may also be deposited into a campaign account after the start of legislative session. If this occurs, the contribution must be dated prior to the start of session and every effort should be made to substantiate the receipt/delivery of the contribution prior to the start of legislative session. At a minimum, such contributions must be deposited within a reasonable time after the date of receipt. Such contributions should be reported as received on the date the contribution was actually received by the recipient.

Additionally, from the convening of the General Assembly in organizational session through the earlier of June 1 or the last day of regular session in odd numbered years and from the convening of regular legislative session to the earlier of May 15 or the conclusion of annual session in even numbered years and from the convening of an extraordinary session through the conclusion of extraordinary session, a political party PAC is prohibited from conducting a fundraiser, soliciting or accepting campaign contributions for the benefit of a legislative candidate, gubernatorial candidate, a caucus or any caucus member. T.C.A. § 2-10-310(b).

An employer of a lobbyist or a PAC controlled by an employer of a lobbyist is prohibited from making a campaign contribution to a gubernatorial or legislative candidate during regular or extraordinary legislative session.

T.C.A. § 3-6-304.

Yes, corporations are permitted to make contributions to candidates and PACs in Tennessee. Corporations making campaign contributions to candidates totaling over $1,000 in the aggregate in a calendar year are deemed to be a political campaign committee (“PAC”) and must register and file campaign financial disclosure reports. Thus, a corporation making contributions to one or more candidates totaling over $1,000 in the aggregate are also subject to the contribution limits attributable to PACs.

Note: A corporation that makes contributions only to one or more political campaign committees (and not to any candidate) is not required to register or file disclosure reports. The PAC receiving the contribution will be required to report the contribution. There is no contribution limit applicable to the amount that a corporation can give to a political campaign committee.

No person may make cash contributions to any candidate that, in the aggregate, exceeds $50.00 per election. Therefore, cash contributions are not prohibited, but are discouraged. Political campaign committees (“PACs”) may NOT make cash contributions to candidates. T.C.A. § 2-10-311(a), T.C.A. § 2-10-311(b) and T.C.A. § 2-10-311(c).

All state and local candidates may transfer unexpended campaign funds to a future campaign for the same office by that candidate. State candidates may transfer any excess campaign funds to any future state or local campaign that the candidate establishes. Local candidates may transfer excess campaign funds only to future local campaigns that the candidate establishes. T.C.A. § 2-10-114. (For state candidates, these funds will automatically ‘roll-over’ to the candidate’s next campaign when the candidate files a new appointment of political treasurer form for the next election, absent written notification to the Registry from the candidate that these funds are not intended to be transferred forward to the next election.)

GENERALLY. A candidate for an elected public office is prohibited from using any campaign funds prior to, during, or after an election for the candidate’s own personal use. Personal use is defined as any use of funds that would require the candidate or official to treat the use as gross income under Section 61 of the IRS Code of 1986.

T.C.A. § 2-10-114(b)(1).

Whether an expenditure of campaign funds by a candidate is made for a political purpose depends upon all the facts and circumstances surrounding the expenditure. An activity engaged in between elections by a candidate which is directly related to and supports the selection, nomination, or election of that individual to public office is considered political activity. An expense which would be incurred by an individual regardless of that person’s candidacy for public office is considered an expenditure for a nonpolitical purpose, except as allowed for the expenditure of surplus contributions.

UNEXPENDED FUNDS. A candidate with surplus campaign funds from an election shall allocate unexpended funds to one (1) or more of the following:

a.)     The funds may be retained or transferred to any campaign fund pursuant to Tennessee’s reporting requirements, except a candidate for local office shall not transfer surplus funds from such an account to a campaign account for the General Assembly or governor. T.C.A. § 2-10-114(a)(1).

b.)     The funds may be returned to any or all of the candidate’s contributors as set forth in a formula or plan specified in the candidate’s disclosure of the allocation. T.C.A. § 2-10-114(a)(2).

c.)     The funds may be distributed to the executive committee of the candidate’s political party. T.C.A. § 2- 10-114(a)(3).

d.)     The monies may be deposited by the candidate in the volunteer public education trust fund. T.C.A. § 2- 10-114(a)(4).

e.)     The funds may be distributed to any organization as described in 26 U.S.C. 170(c). (Examples - church, schools, school booster clubs, veterans’ organizations.) T.C.A. § 2-10-114(a)(5).

f.)      The monies may be distributed to any organization which has received a determination of exemption from federal income taxation pursuant to subsection (3) or (4) of 26 U.S.C. 501(c), if such organization is currently operating under such exemption. (Section 501(c)(3) includes any non-profit organization that operates exclusively for religious, charitable, scientific, public safety testing, literacy, or educational purposes, or to foster national or amateur sport competition, or for the prevention of cruelty to children or animals. Section 501(c)(4) covers any non-profit civic organization operated exclusively for the promotion of social welfare and also includes certain local employee associations when the associations’ net earnings are devoted to charitable, educational, or recreational purposes.) T.C.A. § 2-10-114(a)(6).

g.)     The funds may be used to defray any ordinary and necessary expenses incurred in connection with the office of the officeholder. Such expenses may include, but are not limited to the cost of advertisement, membership fees, and donations to community causes. T.C.A. § 2-10-114(a)(7).

h.)  The funds may be distributed to any institution of public or private education in the state for the purpose of supplementing the funds of an existing scholarship trust or program. Please remember that state law requires that the organization to which you are making a contribution must have an up-to-date exemption from the Internal Revenue Service, in order for your contribution to be proper under this provision.

T.C.A. § 2-10-114(a)(8).

PROHIBITED USES. The following expenditures from campaign funds are specifically prohibited:

a.)     Any residential or household items, supplies, or expenditures, including mortgage, rent or utility payments for any part of any personal residence of a candidate or officeholder or a member of the candidate's or officeholder's family. T.C.A. § 2-10-114(b)(2)(A).

b.)     Mortgage, rent, or utility payments for any part of any nonresidential property that is owned by a candidate or officeholder or a member of a candidate's or officeholder's family and used for campaign purposes, to the extent the payments exceed the fair market value of the property usage. T.C.A. § 2-10- 114(b)(2)(B).

c.)     Funeral, cremation, or burial expenses related to deaths within a candidate's or officeholder's family.

T.C.A. § 2-10-114(b)(2)(C) .

d.)     Clothing, other than items of de minimis value that are used in the campaign. T.C.A. § 2-10- 114(b)(2)(D).

e.)     Tuition payments within a candidate's or officeholder's family other than those associated with training campaign staff or associated with an officeholder's duties. T.C.A. § 2-10-114(b)(2)(E).

f.)      Dues, fees, or gratuities at a county club, health club, or recreational facility, unless they are part of a specific fundraising event that takes place on the organization's premises. T.C.A. § 2-10-114(b)(2)(F).

g.)     Salary payments to a member of a candidate's family, unless the family member provides bona fide services to the campaign, any salary payment in excess of the fair market value of the services provided is a prohibited use. T.C.A. § 2-10-114(b)(2)(G).

h.)     Admission to a sporting event, concert, theater, activity, charitable event, or other form of entertainment, unless the event is an expense associated with a legitimate campaign or officeholder activity where the tickets to such event are provided to students attending schools, guests or constituents of the candidate or officeholder, or persons involved in the candidate's or officeholder's campaign. T.C.A. § 2-10- 114(b)(2)(H).

i.)       Payments for grooming or enhancing one's personal appearance unrelated to campaign activities. T.C.A.

§ 2-10-114(b)(2)(I).

j.)       Payment of any fines, fees, penalties assessed pursuant to Title 2 Chapter 10 (Campaign Finance Statute) or Chapter 3 Title 6 (Lobbying Statute). T.C.A. § 2-10-114(b)(2)(J).

Whenever a due date for a campaign financial disclosure statement falls on a weekend day or holiday, such report is due to be filed with the Registry of Election Finance or the county election commission, whichever is required, on the next business day. Rule 0530-1-1-.05(5).

“Filed” means the date that the Registry or county election commission actually receives the candidate or committee’s disclosure statement or the date of the postmark if the statement is mailed by certified or registered mail.

T.C.A. § 2-10-102(7).

A campaign account may be closed out at any time when the candidate or committee has filed a campaign financial disclosure statement that shows no unexpended balance, no continuing debts or obligations, and no expenditure deficit. No additional reports are required after a campaign account is properly closed. T.C.A. § 2-10-

107(b). Candidates are encouraged to close out their campaign accounts as soon as possible following the election. However, candidates are required to continue filing campaign financial disclosure reports until their filing accounts are properly closed, regardless of whether they were successful in the election or whether there was any activity. Therefore, failure to properly close out a campaign account may lead to a failure to properly file campaign financial disclosure reports, or other violations of law, and may result in the assessment of civil penalties.

Banking Statements. Effective January 1, 2024, for any candidate with an open campaign account who has not filed a new appointment of political treasurer form for a future election, in addition to filing campaign finance disclosure reports the candidate must also file a complete copy of the candidate's campaign account banking statements corresponding to the full term of the reporting period with the registry or local election commission, as applicable. The candidate must continue to file these banking statements for each required reporting period until such time as the candidate properly closes out the campaign account, or until such time as the candidate transfers such funds, loans, or obligations to another campaign fund for a subsequent election, whichever occurs earlier. A failure to file the required banking statements is a Class 2 offense as defined by § 2-10-11 0(a)(2).

A candidate must adopt a recordkeeping system that will allow the candidate file accurate campaign financial disclosure statements disclosing all required information. It is the candidate’s burden and responsibility to provide

information to the Registry and/or local election commission which demonstrates that all contributions and expenditures are allowable. T.C.A. § 2-10-110.

Campaign funds are not the personal property of a candidate or other individual. T.C.A. § 2-10-106(b)(2)

(2023).

All campaign funds must be kept at all times in a separate and segregated bank account from other funds, including personal funds and funds attributable to the activities of a candidate controlled political campaign committee (often referred to as a “Leadership PAC”). T.C.A. § 2-10-106(b)(1) (2023). All campaign funds must be deposited into this account and all expenditures of campaign funds must be expended from this account. Furthermore, candidates are required to segregate all credit transactions incurred on behalf of their campaign account from all other credit transactions, including personal transactions and transaction attributable to the activities of a Leadership PAC. If a candidate wishes to conduct campaign activity using a credit card, the candidate must either obtain a credit card in the name of the campaign or designate a particular personal credit card for campaign activity (and ensure that there is no other activity occurring on this card). Commingling of campaign funds or credit transactions with personal or other funds or credit transactions is a Class 2 offense punishable by civil penalties. T.C.A. § 2-10-106(b)(3).

If a person is a candidate for more than one public office, the candidate must maintain separate campaign bank accounts for each office sought. Rule 0530-1-3-.02(3)(a).

All campaign funds must be deposited into and maintained in a financial institution insured by the federal deposit insurance corporation (FDIC) or the national credit union administration duly authorized to do business in Tennessee and operating under the authority of the department of financial institutions, the United States Comptroller of the currency, or the federal reserve board. T.C.A. § 2-10-131(a). Any interest, dividends, or income earned on campaign funds must be reported on the PAC’s campaign financial disclosure reports. T.C.A. § 2-10-131(b). Any campaign contribution received in a non-monetary form may be held in the form received until the contribution is used to pay expenditures. The funds must be deposited in accordance with the requirements above at the time of conversion. T.C.A. § 2-10-131(c).

Additionally, candidates must maintain copies of all checks, money orders, wire or account transfer statements, withdrawal statements, credit or debit statements, bank statements, vendor receipts, and other documentation directly resulting from a financial transaction involving the receipt or disbursement of any funds subject to disclosure for two (2) years after the date of the election to which the records refer. T.C.A. § 2-10-212(c) (2022). When feasible, a candidate should make copies of campaign contribution checks. Rule 0530-1-1-.02(5) and Rule 0530-1-1-.02(6).

Campaign bank account reconciliations must be performed by the candidate to ensure that the bank account balances with the financial disclosure reports filed by the candidate. Rule 0530-1-1-.02(8).

The Registry will conduct random audits on state candidates. The Registry will audit 4% of legislative candidates, one supreme court candidate, one court of appeals candidate and one court of criminal appeals candidate, and any gubernatorial candidate receiving 10% of the vote in the general election. Candidates will be selected in a random draw. The random draw for legislative candidates will be by district. Audits will not take place until after the election year is completed. T.C.A. § 2-10-212.

In addition, any state candidate that files a report with more than 30% of their contributions reported as unitemized will automatically be subject to an audit of their contributions. T.C.A. § 2-10-212.

All financial records used by a candidate to prepare a campaign financial disclosure statement must be retained for at least two (2) years after the date of election to which the records refer. T.C.A. § 2-10-105(f); § 2-10- 212(c) (2022).

If investigative procedures or an administrative hearing have been initiated against a candidate, financial records relating to a campaign account must be maintained by the candidate until the investigation or administrative hearing has been completed. Rule 0530-1-1-.02(7).

The Registry of Election Finance and each county election commission shall maintain all reports filed with their respective offices for five (5) years. These records will be available for public inspection and copying. T.C.A.

§ 2-10-206(a)(8).

2004 Elections Forward. Campaign financial disclosure reports filed by state candidates and political campaign committees (PACs) active in a state election are available online. Go to https://apps.tn.gov/tncamp and click on the "Search Database" tab to find PAC and Candidate reports. Copies of campaign financial disclosure statements filed by local candidates may be obtained at the local county election commission. You will need to check with the local county election commission in order to determine their fees.

Prior to 2004 Elections. In order to inspect or obtain copies of campaign financial disclosure statements filed by state candidates and PACs prior to 2004, you may come to the Registry's office to inspect records (an appointment is recommended, but not required) or you may request copies mail or email, if available. Copies of campaign financial disclosure statements filed by local candidates may be obtained at the local county election commission. You will need to check with the local county election commission in order to determine their fees.

The Registry of Election Finance has the authority to impose civil penalties against a candidate for failing to file a statement on time and ignoring subsequent warnings about the required report. The Registry also has the authority to impose civil penalties for other violations. T.C.A. § 2-10-207(6) and T.C.A. § 2-10-207(7).

CLASS ONE (1) OFFENSES. The Registry may impose class one (1) civil penalties of twenty-five dollars ($25) a day up to a maximum of seven hundred fifty dollars ($750) for the late filing of any campaign financial disclosure report required to be filed either with the Registry or the county election commission. The law sets specific procedures that must be followed whenever the Registry or a county election commission discovers that a required report has not been filed. T.C.A. § 2-10-110(a)(1).

The Registry staff or the county election commission, whichever office should have received a required campaign financial disclosure statement, must notify the candidate by personal service or by return receipt requested mail that the report has not been received and that civil penalties of twenty-five dollars ($25) a day will begin to accrue five (5) days after receipt of the notice until the report is filed or for thirty (30) days, whichever occurs first. T.C.A.

§ 2-10-110(a)(1)(A) and T.C.A. § 2-10-110(a)(1)(B).

A candidate that files the required report within that five-day grace period will not be subject to civil penalties.

It is the candidate’s responsibility to ensure that contact information on file with the Registry and/or the local election commission is up to date and that the candidate is regularly checking/accepting mail. Note: Effective January 1, 2024, the Registry of Election Finance will transition to communicating with all filers primarily through email and, alternatively, through regular mail. (Public Chapter 38, 2023) Therefore, you should ensure that your email address and mailing address is up to date at all times and that you are checking these inboxes regularly.

CLASS TWO (2) OFFENSES. The Registry also has the authority to impose civil penalties of up to ten thousand dollars ($10,000) or fifteen percent (15%) of the amount in controversy, whichever is greater, for a class two

(2) offense involving both state and local elections. A class two offense is the failure to file a report within thirty-five

(35) days of service of notice of a delinquent report or any other violation of the Campaign Financial Disclosure Act.

T.C.A. § 2-10-110(a)(2).

The law requires the Registry staff to send an assessment letter to the candidate before any class two (2) civil penalties are imposed by the Registry, advising the candidate of the factual basis of the violation, the maximum penalty possible, and the date that a response must be filed. T.C.A. § 2-10-110(a)(2).

VIOLATIONS OF THE CAMPAIGN CONTRIBUTIONS LIMITS ACT OF 1995. The Registry is

empowered to impose a maximum civil penalty of not more than ten thousand dollars ($10,000) or one hundred fifteen percent (115%) of the amount of all contributions made or accepted in excess of the limitations of the Act, whichever is greater. T.C.A. § 2-10-308(a).

A campaign contribution made or accepted in excess of the limitations of this Act shall not be a violation if the candidate refunds or returns the contribution to the person or committee making the contribution within sixty (60) days of its receipt. T.C.A. § 2-10-307(b).

CONTESTED PENALTIES. To request reconsideration of any penalty imposed by the Registry, a candidate may file a request for reconsideration with the Registry within ten (10) days after the date that an assessment order is issued to request that the Registry reconsider its assessment. Any such request should explain, with particularity, why the civil penalty should be reduced and/or waived. Such a request must be submitted in writing, either by U.S. Mail, electronic mail, facsimile, and/or hand delivery.

To appeal any penalty imposed by the Registry, a candidate must file a written petition with the Registry within thirty (30) days after the date that the order is issued to request a contested case hearing before an Administrative Law Judge pursuant to the Uniform Administrative Procedures Act (UAPA). T.C.A. § 4-5-101 et. seq. Pursuant to the Campaign Financial Disclosure Law, T.C.A. § 2-10-101, et seq., in any administrative appeal, it is the Petitioner’s burden and responsibility to provide information to the Court which demonstrates that the civil penalty assessed by the Registry was improper and/or should be set aside.

An assessment order issued by the Registry becomes final and cannot be appealed thirty (30) days after it has been issued. T.C.A. § 2-10-308(c), T.C.A. § 2-10-308(d), Rule 0530-1-1-.12(3) and Rule 0530-1-1-.12(4).

No. A candidate in a state or local election who fails to file a required disclosure statement is ineligible to qualify as a candidate in any future state or local elections until the report is properly filed with the Registry and/or the local county election commission. T.C.A. § 2-10-110(d).

If a candidate does not pay assessed civil penalties within thirty (30) days of an assessment order becoming final or by the qualifying deadline for election, whichever is earlier, the candidate shall be ineligible to qualify as a candidate in any upcoming elections until the assessed penalties and related costs are paid. T.C.A. § 2-10-110(c)(2).

ON ITS OWN INITIATIVE. The Registry of Election Finance may, on its own initiative, conduct an investigation whenever it believes that a violation of the Campaign Financial Disclosure Act may have occurred. If the Registry investigates the records of any selected candidate, it may also investigate the records of all other candidates running for the same office in the same district or other appropriate geographic area. The Registry has the authority to hold hearings, subpoena witnesses, administer oaths, and compel the production of books, correspondence, papers, and other records. T.C.A. § 2-10-206(a)(7) and T.C.A. § 2-10-213(a)(2).

UPON SWORN COMPLAINTS. An investigation also may be based on a sworn complaint. A registered voter of Tennessee may file a sworn complaint alleging that a statement filed regarding an election for which that voter was registered to vote does not conform to the law, that a statement filed is not accurate, or that a person has failed to file a statement required by law.

All sworn complaints on a statement of a candidate for state public office must be filed with the Registry of Election Finance. All sworn complaints on a statement of a candidate for local public office must be filed in the office of the district attorney general who represents the judicial district in which the voter resides. T.C.A. § 2-10-108 (2022). Effective July 1, 2023, all sworn complaints on a statement of a political campaign committee must be filed with the Registry of Election Finance. (Public Chapter 59, 2023)

The Registry of Election Finance may issue written advisory opinions when questions arise about the Campaign Financial Disclosure Act and its requirements. Anyone wishing to receive guidance on his or her own campaign finance activities should contact the Registry prior to undertaking the questioned activity. The Registry will issue written advisory opinions to individuals based on written requests describing specific facts and circumstances. The Registry will issue opinions only as to prospective activities. A candidate or PAC may rely upon an advisory opinion without threat of sanction with respect to the particular issues addressed if the candidate or PAC their conduct to the requirements of the advisory opinion. T.C.A. § 2-10-207(3).

No. Federal law prohibits contributions, donations, expenditures (including independent expenditures) and disbursements solicited, directed, received, or made directly or indirectly by or from foreign nationals in connection with any federal, state, or local election. In addition, foreign nationals are prohibited from participating in decisions involving election-related activities.

It is a violation of federal law to knowingly accept such donations from a foreign national.

An individual who is not a citizen of the United States is eligible to make a contribution if he or she has a “green card” indicating that he or she is lawfully admitted for permanent residence in the United States. This exception does not extend to individuals holding a temporary or student visa. For more information on this federal law, visit: https://www.fec.gov/help-candidates-andcommittees/ foreign-nationals/.

A state public office is defined by Tenn. Code Ann. 2-10-102(13)(B) to include the following offices:  Governor, Members of the General Assembly, Delegates to a Tennessee Constitutional Convention, District Attorneys General, District Public Defenders, Judge of the Court of Criminal Appeals, Judge of the Court of Appeals, Supreme Court Justice, Chancellor, Circuit Court Judge, Criminal Court Judge, and Probate Court Judge. 

Further, a local public office is defined by Tenn. Code Ann. 2-10-102(13)(A) to include all other state, county, municipal, school, or other district or precinct office or position, including General Sessions Judge and Juvenile Court Judge, that is not listed in the list of state public offices.