08 - Campaign Finance GuideTEXAS ETHICS COMMISSION
CAMPAIGN FINANCE GUIDE FOR CANDIDATES
AND OFFICEHOLDERS WHO FILE WITH
LOCAL FILING AUTHORITIES
This guide is for candidates for and officeholders in the following positions:
county offices;
precinct offices;
single-county district offices;
city offices; and
offices of other political subdivisions such as school districts
This guide applies to candidates for and officeholders of justice of the peace. This guide does not apply
to candidates for and judges of statutory county courts, statutory probate courts, or district courts. For
those candidates and officeholders, the Ethics Commission makes available a CAMPAIGN FINANCE GUIDE
FOR JUDICIAL CANDIDATES AND OFFICEHOLDERS.
The Ethics Commission also makes available a CAMPAIGN FINANCE GUIDE FOR CANDIDATES AND
OFFICEHOLDERS WHO FILE WITH THE ETHICS COMMISSION, a CAMPAIGN FINANCE GUIDE FOR
POLITICAL COMMITTEES, and a CAMPAIGN FINANCE GUIDE FOR POLITICAL PARTIES.
Revised January 1, 2022
Texas Ethics Commission, P.O. Box 12070, Austin, Texas 78711
www.ethics.state.tx.us (512) 463-5800 • TDD (800) 735-2989
Promoting Public Confidence in Government
Texas Ethics Commission Page i Revised 1/1/2022
CAMPAIGN FINANCE GUIDE FOR CANDIDATES
AND OFFICEHOLDERS WHO FILE WITH
LOCAL FILING AUTHORITIES
TABLE OF CONTENTS
INTRODUCTION......................................................................................................................... 1
IMPORTANT UPDATES .......................................................................................................... 1
OFFICEHOLDERS .................................................................................................................... 1
JUDICIAL CANDIDATES AND OFFICEHOLDERS ............................................................. 1
FEDERAL OFFICES.................................................................................................................. 2
FILING AUTHORITIES ............................................................................................................ 2
POLITICAL COMMITTEES (PACS) ....................................................................................... 3
FINANCIAL DISCLOSURE STATEMENTS .......................................................................... 3
FEDERAL INCOME TAX......................................................................................................... 3
TEXAS ETHICS COMMISSION .............................................................................................. 3
APPOINTING A CAMPAIGN TREASURER .......................................................................... 3
NO CAMPAIGN CONTRIBUTIONS OR EXPENDITURES WITHOUT TREASURER
APPOINTMENT ON FILE ................................................................................................... 4
APPOINTING TREASURER TRIGGERS REPORTING DUTIES ......................................... 4
QUALIFICATIONS OF CAMPAIGN TREASURER .............................................................. 4
DUTIES OF CAMPAIGN TREASURER.................................................................................. 5
EFFECTIVE DATE OF APPOINTMENT ................................................................................ 5
CODE OF FAIR CAMPAIGN PRACTICES............................................................................. 5
APPOINTMENT BY OFFICEHOLDER ................................................................................... 5
FILING FOR A PLACE ON THE BALLOT ............................................................................. 5
CHANGING TREASURERS ..................................................................................................... 5
TRANSFERRING TO A DIFFERENT FILING AUTHORITY ............................................... 5
TERMINATING A CAMPAIGN TREASURER APPOINTMENT ......................................... 6
DECIDING NOT TO RUN ........................................................................................................ 6
THINGS TO REMEMBER ........................................................................................................ 6
POLITICAL CONTRIBUTIONS AND EXPENDITURES ..................................................... 7
CAMPAIGN CONTRIBUTIONS .............................................................................................. 7
CAMPAIGN EXPENDITURES ................................................................................................ 7
OFFICEHOLDER CONTRIBUTIONS ..................................................................................... 8
OFFICEHOLDER EXPENDITURES ........................................................................................ 8
CAMPAIGN EXPENDITURES BY OFFICEHOLDER ........................................................... 8
PERMISSIBLE USE OF POLITICAL CONTRIBUTIONS ..................................................... 8
USE OF POLITICAL FUNDS TO RENT OR PURCHASE REAL PROPERTY .................... 8
ACCEPTING CONTRIBUTIONS ............................................................................................. 9
REIMBURSEMENT FOR POLITICAL EXPENDITURES FROM PERSONAL FUNDS ..... 9
SEPARATE ACCOUNT REQUIRED ....................................................................................... 9
RESTRICTIONS INVOLVING LOBBYING ......................................................................... 10
INFORMATION REQUIRED ON REPORTS ....................................................................... 11
CONTRIBUTIONS .................................................................................................................. 11
PLEDGES ................................................................................................................................. 11
LOANS ..................................................................................................................................... 11
CONTRIBUTIONS OF PERSONAL SERVICES ................................................................... 12
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CONTRIBUTIONS OF PERSONAL TRAVEL ...................................................................... 12
CONTRIBUTIONS FROM OUT-OF-STATE POLITICAL COMMITTEES ........................ 12
EXPENDITURES ..................................................................................................................... 13
UNPAID INCURRED OBLIGATIONS .................................................................................. 13
EXPENDITURES MADE BY CREDIT CARD ...................................................................... 13
CAMPAIGN EXPENDITURES FROM PERSONAL FUNDS .............................................. 13
OFFICEHOLDER EXPENDITURES FROM PERSONAL FUNDS ...................................... 14
DIRECT EXPENDITURES ..................................................................................................... 14
SUPPORTING POLITICAL COMMITTEES ......................................................................... 14
PAYMENTS TO A BUSINESS OF THE CANDIDATE OR OFFICEHOLDER .................. 15
INTEREST EARNED AND OTHER CREDITS/GAINS/REFUNDS .................................... 15
PURCHASE OF INVESTMENTS ........................................................................................... 15
TOTAL POLITICAL CONTRIBUTIONS MAINTAINED .................................................... 15
TIME OF ACCEPTING CONTRIBUTION ............................................................................ 16
TIME OF MAKING EXPENDITURE ..................................................................................... 16
PREPARING REPORTS ........................................................................................................... 16
FORMS ..................................................................................................................................... 16
SIGNATURE REQUIRED ....................................................................................................... 17
FILING DEADLINES .............................................................................................................. 17
PERIODS COVERED BY REPORTS ..................................................................................... 17
DEADLINE ON WEEKEND OR HOLIDAY ......................................................................... 17
5 P.M. DEADLINE................................................................................................................... 17
DELIVERY BY MAIL OR OTHER CARRIER...................................................................... 17
RETENTION OF RECORDS USED FOR REPORTS ............................................................ 17
REPORTS .................................................................................................................................... 18
SEMIANNUAL REPORTS...................................................................................................... 18
REPORT DUE 8 DAYS BEFORE A RUNOFF ELECTION .................................................. 18
MODIFIED REPORTING........................................................................................................ 19
“15TH DAY AFTER APPOINTMENT OF CAMPAIGN TREASURER BY AN
OFFICEHOLDER” REPORT ............................................................................................. 19
FINAL REPORT ...................................................................................................................... 19
ANNUAL REPORT OF UNEXPENDED CONTRIBUTIONS .............................................. 19
FINAL DISPOSITION OF UNEXPENDED CONTRIBUTIONS REPORT .......................... 19
THINGS TO REMEMBER ...................................................................................................... 20
ENDING FILING OBLIGATIONS .......................................................................................... 20
FINAL REPORT ...................................................................................................................... 20
ANNUAL REPORT OF UNEXPENDED CONTRIBUTIONS .............................................. 21
REPORT OF FINAL DISPOSITION OF UNEXPENDED CONTRIBUTIONS ................... 21
THINGS TO REMEMBER ...................................................................................................... 22
PENALTIES FOR REPORTING VIOLATIONS ................................................................... 22
CAMPAIGN FINANCE RESTRICTIONS .............................................................................. 22
Campaign Finance Guide for Candidates and Officeholders
Who File with Local Filing Authorities
Texas Ethics Commission Page 1 Revised 1/1/2022
INTRODUCTION
This guide is a summary of reporting requirements and other regulations set out in Title 15 of the
Texas Election Code (Chs. 251-259) and in the rules adopted by the Texas Ethics Commission.
This guide applies to candidates for and officeholders in most local offices in Texas.
This guide does not apply to candidates for or officeholders of statewide elective offices, the
State Legislature, seats on the State Board of Education, or multi-county district offices. Nor
does it apply to candidates for or judges of statutory county courts, statutory probate courts, or
district courts.
IMPORTANT UPDATES
As directed by section 571.064 of the Texas Government Code, the Commission is required to
annually adjust certain reporting thresholds upward to the nearest multiple of $10 in accordance
with the percentage increase for the previous year in the Consumer Price Index for Urban
Consumers published by the Bureau of Labor Statistics of the United States Department of
Labor.
These changes will be made effective January 1st of each calendar year; the affected numbers and
corresponding new thresholds are located in 1 T.A.C. §18.31, which can be found here:
https://www.ethics.state.tx.us/rules/. The higher itemization thresholds will be reflected on the
paper forms and in these instructions, as applicable.
Please verify that you are using the correct thresholds and forms that apply to your filing. For
example, if you are filing a campaign finance report or lobby activities report that is due in
January of 2021, you must use the forms and instructions that are applicable to the period ending
December 31, 2020.
OFFICEHOLDERS
Officeholders as well as candidates are subject to regulation under Title 15. An officeholder who
has a campaign treasurer appointment on file with a filing authority is a “candidate” for purposes
of Title 15 and is subject to all the regulations applicable to candidates. An officeholder who
does not have a campaign treasurer appointment on file is subject only to the regulations
applicable to officeholders.
Most of the requirements discussed in this guide apply to both candidates (individuals who have
a campaign treasurer appointment on file) and to officeholders who do not have a campaign
treasurer appointment on file. The guide will indicate whether a particular requirement applies
to individuals who have campaign treasurer appointments on file, to officeholders who do not
have campaign treasurer appointments on file, or to both.
JUDICIAL CANDIDATES AND OFFICEHOLDERS
Candidates for and officeholders in most judicial offices are subject to various restrictions that do
not apply to other candidates and officeholders. Those candidates and officeholders should
review the CAMPAIGN FINANCE GUIDE FOR JUDICIAL CANDIDATES AND OFFICEHOLDERS and the
POLITICAL ADVERTISING GUIDE which are available on the commission’s website.
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Nonjudicial Officeholder Seeking Judicial Office. Pursuant to Op. Tex. Ethics Comm’n No.
465 (2005), a nonjudicial officeholder who becomes a judicial candidate is required to file two
campaign finance reports, one reporting nonjudicial activity and the other reporting judicial
activity. Alternatively, a nonjudicial officeholder who becomes a judicial candidate may select
to file a single report that includes both candidate and officeholder activity if the activity is
clearly and properly reported. See the CAMPAIGN FINANCE GUIDE FOR JUDICIAL CANDIDATES
AND OFFICEHOLDERS for more information.
FEDERAL OFFICES
This guide does not apply to candidates for federal offices. Candidates for federal offices should
contact the Federal Election Commission. The FEC’s toll-free number is (800) 424-9530.
FILING AUTHORITIES
Title 15 requires candidates and officeholders to file various documents and reports with the
appropriate filing authority.
The filing authority for a local candidate or officeholder depends on the nature of the office
sought or held.
County Clerk. The county clerk (or the county elections administrator if the county has an
elections administrator, or tax assessor-collector if the county’s commissioners court has
transferred the filing authority function to the tax assessor-collector and the county clerk
and tax assessor-collector have agreed to the transfer) is the appropriate filing authority for
a candidate for:
a county office;
a precinct office;
a district office (except for multi-county district offices); and
an office of a political subdivision other than a county if the political subdivision is
within the boundaries of a single county and if the governing body of the political
subdivision has not been formed.
Other local filing authority. If a candidate is seeking an office of a political subdivision
other than a county, the appropriate filing authority is the clerk or secretary of the
governing body of the political subdivision. If the political subdivision has no clerk or
secretary, the appropriate filing authority is the governing body’s presiding officer.
Texas Ethics Commission. The Texas Ethics Commission is the appropriate filing
authority for candidates for:
Multi-county district offices. (Reminder: This guide does not apply to multi-
county district offices.)
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An office of a political subdivision other than a county if the political subdivision
includes areas in more than one county and if the governing body of the political
subdivision has not been formed.
POLITICAL COMMITTEES (PACS)
Often a candidate or officeholder chooses to establish a specific-purpose political committee. A
political committee is subject to separate filing requirements. Establishing a specific-purpose
political committee does not relieve a candidate or officeholder of the obligation to file as an
individual. For more information about political committees, see the Ethics Commission’s
CAMPAIGN FINANCE GUIDE FOR POLITICAL COMMITTEES.
FINANCIAL DISCLOSURE STATEMENTS
Some local candidates and officeholders are required to file an annual personal financial
statement in accordance with Government Code Chapter 572 or Local Government Code
Chapter 159. This statement is not a campaign finance document, and is not addressed in this
guide.
FEDERAL INCOME TAX
This pamphlet does not address the federal tax implications of campaign finance. Questions
regarding federal tax law should be directed to the Internal Revenue Service.
TEXAS ETHICS COMMISSION
If you have a question about how Title 15 applies to you, you may call the Ethics Commission
for assistance or you may request a written advisory opinion.
The Ethics Commission has authority to impose fines for violations of Title 15. If you have
evidence that a person has violated Title 15, you may file a sworn complaint with the Ethics
Commission.
The Ethics Commission’s mailing address is P.O. Box 12070, Austin, Texas 78711. The phone
number is (512) 463-5800. The Ethics Commission maintains a website at www.ethics.state.tx.us .
APPOINTING A CAMPAIGN TREASURER
If you plan to run for a public office in Texas (except for a federal office), you must file an
APPOINTMENT
OF A CAMPAIGN TREASURER BY A CANDIDATE (FORM CTA)with the proper filing
authority before you become a candidate,even if you do not intend to accept campaign
contributions or make campaign expenditures. A “candidate” is a person who knowingly and
willingly takes affirmative action for the purpose of gaining nomination or election to public
office or for the purpose of satisfying financial obligations incurred by the person in connection
with the campaign for nomination or election. Examples of affirmative action include:
(A)the filing of a campaign treasurer appointment, except that the filing does not
constitute candidacy or an announcement of candidacy for purposes of the
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automatic resignation provisions of Article XVI, Section 65, or Article XI, Section
11, of the Texas Constitution;
(B)the filing of an application for a place on the ballot;
(C)the filing of an application for nomination by convention;
(D)the filing of a declaration of intent to become an independent candidate or a
declaration of write-in candidacy;
(E)the making of a public announcement of a definite intent to run for public office in
a particular election, regardless of whether the specific office is mentioned in the
announcement;
(F)before a public announcement of intent, the making of a statement of definite intent
to run for public office and the soliciting of support by letter or other mode of
communication;
(G)the soliciting or accepting of a campaign contribution or the making of a campaign
expenditure; and
(H)the seeking of the nomination of an executive committee of a political party to fill a
vacancy.
NO CAMPAIGN CONTRIBUTIONS OR EXPENDITURES WITHOUT TREASURER
APPOINTMENT ON FILE
Additionally, the law provides that you must file a campaign treasurer appointment form with the
proper filing authority before you may accept a campaign contribution or make or authorize a
campaign expenditure, including an expenditure from your personal funds. A filing fee paid to a
filing authority to qualify for a place on a ballot is a campaign expenditure that may not be made
before filing a campaign treasurer appointment form with the proper filing authority.
APPOINTING TREASURER TRIGGERS REPORTING DUTIES
After a candidate has filed a form appointing a campaign treasurer, the candidate is responsible
for filing periodic reports of contributions and expenditures. Filing reports is the responsibility
of the candidate, not the campaign treasurer. Even if a candidate loses an election, he or she
must continue filing reports until he or she files a final report. See “Ending Filing Obligations”
in this guide. (An officeholder who files a final report, and thereby terminates his or her
campaign treasurer appointment, may still be required to file semiannual reports of contributions
and expenditures as an officeholder.)
QUALIFICATIONS OF CAMPAIGN TREASURER
A person is ineligible for appointment as a campaign treasurer if the person is the campaign
treasurer of a political committee that has outstanding filing obligations (including outstanding
penalties). This prohibition does not apply if the committee in connection with which the
ineligibility arose has not accepted more than $5,000 in political contributions or made more
than $5,000 in political expenditures in any semiannual reporting period. A person who violates
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this prohibition is liable for a civil penalty not to exceed three times the amount of political
contributions accepted or political expenditures made in violation of this provision.
DUTIES OF CAMPAIGN TREASURER
A candidate’s campaign treasurer has no legal duties. (Note: The campaign treasurer of a
political committee is legally responsible for filing reports.)
EFFECTIVE DATE OF APPOINTMENT
A campaign treasurer appointment is effective when filed. A hand-delivered appointment takes
effect on the date of delivery. A mailed appointment takes effect on the date of the postmark.
CODE OF FAIR CAMPAIGN PRACTICES
A filing authority should provide to each individual who files a campaign treasurer appointment
a form containing a Code of Fair Campaign Practices. A candidate may pledge to conduct his or
her campaign in accordance with the principles and practices set out in the Code by signing the
form and filing it with the appropriate filing authority.
APPOINTMENT BY OFFICEHOLDER
If an officeholder files an appointment of campaign treasurer after a period in which he or she
did not have a campaign treasurer appointment on file, the officeholder may have to file a report
of contributions and expenditures no later than 15 days after filing the appointment of campaign
treasurer. See “15th Day After Appointment of Campaign Treasurer by Officeholder” in this
guide. An officeholder who changes a campaign treasurer is not required to file this report.
Note: An officeholder who has a campaign treasurer appointment on file is a candidate for
purposes of Title 15.
FILING FOR A PLACE ON THE BALLOT
Filing a campaign treasurer appointment and filing for a place on the ballot are two completely
separate actions. The Secretary of State can provide information about filing for a place on the
ballot. Call the Secretary of State at (512) 463-5650 or toll-free at (800) 252-8683.
CHANGING TREASURERS
A candidate may change campaign treasurers at any time by filing an amended appointment of
campaign treasurer (FORM ACTA). Filing an appointment of a new treasurer automatically
terminates the appointment of the old treasurer.
TRANSFERRING TO A DIFFERENT FILING AUTHORITY
If a candidate has a campaign treasurer appointment on file with one filing authority and wishes
to accept campaign contributions or make campaign expenditures in connection with a candidacy
for an office that would require reporting to a different filing authority, the candidate must file a
new campaign treasurer appointment and a copy of the old campaign treasurer appointment
(certified by original authority) with the second filing authority. The candidate should also
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provide written notice to the original filing authority that future reports will be filed with another
authority. In general, funds accepted in connection with one office may be used in connection
with a campaign for a different office, as long as neither of the offices is a judicial office.
TERMINATING A CAMPAIGN TREASURER APPOINTMENT
A candidate may terminate a campaign treasurer appointment by filing an amended appointment
of campaign treasurer or by filing a final report.
A campaign treasurer may terminate his or her own appointment by notifying both the candidate
and the filing authority in writing. The termination is effective on the date the candidate receives
the notice or on the date the filing authority receives the notice, whichever is later.
DECIDING NOT TO RUN
A campaign treasurer appointment does not simply expire. An individual who has a campaign
treasurer appointment on file must file reports of contributions and expenditures until he or she
files a final report with the filing authority. See “Ending Filing Obligations” in this guide.
THINGS TO REMEMBER
If you plan to run for a public office in Texas (except for a federal office), you must file
an APPOINTMENT OF A CAMPAIGN TREASURER BY A CANDIDATE (FORM CTA) with the
proper filing authority before you become a candidate, even if you do not intend to
accept campaign contributions or make campaign expenditures.
A person may not accept a campaign contribution or make a campaign expenditure
unless the person has a campaign treasurer appointment on file with the proper filing
authority.
Once a person files a form appointing a campaign treasurer, the person is a candidate
for disclosure filing purposes and is responsible for filing periodic reports of
contributions and expenditures with the proper filing authority until the person files a
“final report.”
The candidate, not the campaign treasurer, is responsible for filing periodic reports of
contributions and expenditures.
Filing a campaign treasurer appointment does not automatically “sign you up” for a
place on the ballot. The Secretary of State can provide information about getting on the
ballot. Call (512) 463-5650 or (800) 252-8683.
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POLITICAL CONTRIBUTIONS AND EXPENDITURES
Title 15 regulates political contributions and political expenditures. There are two types of
political contributions: campaign contributions and officeholder contributions. Similarly, there
are two kinds of political expenditures: campaign expenditures and officeholder expenditures.
CAMPAIGN CONTRIBUTIONS
A person makes a campaign contribution to a candidate if the person provides or promises
something of value with the intent that it be used in connection with a campaign. A contribution
of goods or services is an “in-kind” campaign contribution. A loan is considered to be a
contribution unless it is from an incorporated financial institution that has been in business for
more than a year. Candidates must report all loans made for campaign purposes, including loans
that are not “contributions.”
Donations to a candidate at a fund-raiser are campaign contributions.
The provision of office space to a candidate is an “in-kind” campaign contribution.
A promise to give a candidate money is a campaign contribution.
An item donated to be auctioned at a fund-raiser is an “in-kind” campaign contribution.
The purchase of the item at the auction is also a contribution.
A campaign volunteer is making a contribution in the form of personal services.
(Contributions of personal services are sometimes not required to be reported. See
“Contributions of Personal Services” in this guide.)
Note: An individual may not accept a campaign contribution without an appointment of
campaign treasurer on file with the proper filing authority.
CAMPAIGN EXPENDITURES
A campaign expenditure is a payment or an agreement to make a payment in connection with a
campaign for an elective office.
Paying a filing fee in connection with an application for a place on a ballot is a
campaign expenditure.
Purchasing stationery for fund-raising letters is a campaign expenditure.
Renting a field to hold a campaign rally is a campaign expenditure.
Paying people to put up yard signs in connection with an election is a campaign
expenditure.
Note: An individual may not make a campaign expenditure unless he or she has a campaign
treasurer appointment on file with the proper filing authority.
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OFFICEHOLDER CONTRIBUTIONS
The provision of or a promise to provide goods or services to an officeholder that is intended to
defray expenses in connection with an officeholder’s duties or activities is an officeholder
contribution if the expenses are not reimbursable with public money. A contribution of goods or
services is an “in-kind” officeholder contribution.
A loan from an incorporated financial institution that has been in business for more than a year is
not considered a contribution, but an officeholder must report any such loans made for
officeholder purposes.
An officeholder is not required to have a campaign treasurer appointment on file to accept
officeholder contributions. An officeholder who does not have a campaign treasurer on file may
not accept campaign contributions.
OFFICEHOLDER EXPENDITURES
A payment or agreement to pay certain expenses in connection with an officeholder’s duties or
activities is an officeholder expenditure if the expenses are not reimbursable with public money.
An officeholder is not required to have a campaign treasurer appointment on file to make
officeholder expenditures. An officeholder who does not have a campaign treasurer on file may
not make campaign expenditures.
CAMPAIGN EXPENDITURES BY OFFICEHOLDER
An officeholder who has a campaign treasurer appointment on file may accept both campaign
contributions and officeholder contributions and make both campaign expenditures and
officeholder expenditures. On a report, there is no need for an officeholder who is a candidate to
distinguish between campaign contributions and officeholder contributions or between campaign
expenditures and officeholder expenditures. Both campaign contributions and officeholder
contributions are reported as “political contributions” and both campaign expenditures and
officeholder expenditures are reported as “political expenditures.”
An officeholder who does not have a campaign treasurer on file may accept officeholder
contributions and make officeholder expenditures but may not accept campaign contributions or
make campaign expenditures.
PERMISSIBLE USE OF POLITICAL CONTRIBUTIONS
An officeholder may use officeholder contributions for campaign purposes if the officeholder has
an appointment of campaign treasurer on file. Candidates and officeholders may not convert
political contributions to personal use. See “Campaign Finance Restrictions” in this guide.
USE OF POLITICAL FUNDS TO RENT OR PURCHASE REAL PROPERTY
A candidate or officeholder is prohibited from using political funds to purchase real property or
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to pay the interest on or principal of a note for the purchase of real property.
A candidate or officeholder may not knowingly make or authorize a payment from political
funds for the rental or purchase of real property from: (1) a person related to the candidate or
officeholder within the second degree of consanguinity or affinity as determined under Chapter
573, Government Code; or (2) a business in which the candidate or officeholder (or a person
related to the candidate or officeholder within the second degree of consanguinity or affinity) has
a participating interest of more than 10 percent, holds a position on the governing body, or serves
as an officer. Tex. Elec. Code § 253.038 (a-1). This restriction applies to a payment made from
political funds on or after September 1, 2007, without regard to whether the payment was made
under a lease or other agreement entered into before that date.
ACCEPTING CONTRIBUTIONS
A candidate or officeholder must report contributions that he or she has accepted. Receipt is
different from acceptance. A decision to accept a contribution must be made by the end of the
reporting period during which the contribution is received.
Failure to make a determination about acceptance or refusal. If a candidate or officeholder
fails to make a timely determination to accept or refuse a contribution by the deadline, the
contribution is considered to have been accepted.
Returning refused contributions. If a candidate or officeholder receives a political
contribution but does not accept it, he or she must return the contribution not later than the 30th
day after the end of the reporting period in which the contribution was received. Otherwise, the
contribution is considered to have been accepted.
REIMBURSEMENT FOR POLITICAL EXPENDITURES FROM PERSONAL FUNDS
If a candidate or officeholder makes political expenditures from personal funds, he or she may
use political contributions to reimburse himself or herself if the expenditures are properly
reported either on the reporting schedule for loans or on the reporting schedule for political
expenditures from personal funds. In order for a candidate or officeholder to use political
contributions to reimburse his or her personal funds, the political expenditure from personal
funds must be properly reported on the report covering the period in which the expenditures are
made. A filed report may not be later corrected to indicate an intention to reimburse personal
funds from political contributions.
If a candidate or officeholder deposits personal funds in an account in which political
contributions are held as permitted by section 253.0351(c) of the Election Code, the deposited
amount must be reported as a loan and reimbursements to the candidate or officeholder may not
exceed the amount reported as a loan. See “Campaign Expenditures from Personal Funds” in
this guide for additional information.
SEPARATE ACCOUNT REQUIRED
A candidate or officeholder must keep political contributions in one or more accounts that are
separate from any other account maintained by the candidate or officeholder. (There is no
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requirement to keep campaign contributions in a separate account from officeholder
contributions.)
RESTRICTIONS INVOLVING LOBBYING
The 2019 legislature passed House Bill 2677 to amend Chapter 305 of the Government Code and
Chapter 253 of the Election Code to enact the following restrictions. Each prohibition begins on
September 27, 2019. For the language of the bill, go to
https://capitol.texas.gov/tlodocs/86R/billtext/html/HB02677F.htm.
Making Political Contributions and Direct Campaign Expenditures. Unless expressly
prohibited, a lobbyist may make political contributions and direct campaign expenditures. The
campaign finance law, however, generally prohibits corporations and labor organizations from
making political contributions. Tex. Elec. Code § 253.094.
Section 253.006 of the Election Code prohibits a person required to register as a lobbyist under
Chapter 305 of the Government Code from making political contributions or direct campaign
expenditures from certain sources of funds. A person required to register as a lobbyist is
prohibited from making or authorizing a political contribution to another candidate, officeholder,
or political committee, or making or authorizing a direct campaign expenditure, from political
contributions accepted by:
(1) the lobbyist as a candidate or officeholder;
(2) a specific-purpose committee that supports the lobbyist as a candidate or assists the
lobbyist as an officeholder; or
(3) a political committee that accepted a political contribution from (1) or (2), described
above, during the two years immediately before the contribution or expenditure was
made.
Two-Year Lobbying Prohibition After Making a Political Contribution or Direct
Campaign Expenditure. Section 253.007 of the Election Code prohibits lobbying by persons
who make political contributions or direct campaign expenditures from certain sources of funds.
A person who makes a political contribution to another candidate, officeholder, or political
committee, or makes a direct campaign expenditure, from political contributions accepted by the
person as a candidate or officeholder is prohibited from engaging in activities that require
registration as a lobbyist under Chapter 305 of the Government Code for two years thereafter.
However, an exception to this prohibition allows a person who does not receive compensation
other than reimbursement for actual expenses to lobby on behalf of a nonprofit organization, a
group of low-income individuals, or a group of individuals with disabilities.
Lobby Expenditures from Political Contributions. Section 305.029 of the Government Code
prohibits certain lobby expenditures made from political contributions. A lobbyist registered
under Chapter 305 of the Government Code, or a person on behalf of the lobbyist and with the
lobbyist’s consent or ratification, is prohibited from making a reportable lobby expenditure from
a political contribution accepted by:
(1) the lobbyist as a candidate or officeholder;
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(2) a specific-purpose committee that supports the lobbyist as a candidate or assists the
lobbyist as an officeholder; or
(3) a political committee that accepted a political contribution from (1) or (2), described
above, during the two years immediately before the lobbyist made or authorized the
expenditure.
INFORMATION REQUIRED ON REPORTS
CONTRIBUTIONS
A report must disclose the amount of each contribution or the value and nature of any in-kind
contribution, as well as the name and address of the individual or political committee making the
contribution, and the date of the contribution. (Detailed information about a contributor is not
required to be reported if the contributor contributed $90 or less during the reporting period.
However, all contributions made electronically must be itemized with this information.)
PLEDGES
Promises to transfer money, goods, services, or other things of value are contributions. If a filer
accepts such a promise, he or she must report it (along with the information required for other
contributions) on the reporting schedule for “pledges.” Once a pledge has been received, it is
reported on the appropriate receipts schedule for the reporting period in which the pledge is
received. A pledge that is actually received in the same reporting period in which the pledge was
accepted shall be reported only on the appropriate receipts schedule.
Note: A pledge is not a contribution unless it has been accepted.
Example 1: In June a supporter promises that he will give Juan Garcia $1,000 in the last week
before the November election. Juan accepts his promise. Juan must report the pledge on his July
15 report. Juan must also report a political contribution when the pledge is actually received.
(Note: If Juan receives the pledge during the July semiannual reporting period then he does not
report the pledge and only reports a political contribution. Also, if he never receives the $1,000,
he does not amend his report to delete the entry for the pledge.)
Example 2: At a party, an acquaintance says to Juan, “I’d like to give you some money; call me
at my office.” Juan agrees to call. At this point, Juan has accepted nothing and has nothing to
report. Juan has not agreed to accept money; he has merely agreed to call.
LOANS
Loans made for campaign or officeholder purposes are reportable. A filer must report the
amount of a loan, the date the loan is made, the interest rate, the maturity date, the type of
collateral, and the name and address of the lender. The filer must also report the name, address,
principal occupation, and employer of any guarantor and the amount guaranteed by the
guarantor. (Detailed information is not required if a particular lender lent $90 or less during a
reporting period.) If a candidate or officeholder deposits personal funds in an account in which
political contributions are held as permitted by section 253.0351(c) of the Election Code, the
deposited amount must be reported as a loan. See “Campaign Expenditures from Personal
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Funds” in this guide for additional information.
Note: A loan from an incorporated financial institution that has been in business for more than
one year is not a contribution. Other loans are considered to be contributions. This distinction is
important because of the prohibition on contributions from banks and certain other financial
institutions. See “Campaign Finance Restrictions” in this guide. All loans are reported on the
same schedule, regardless of whether they are contributions. Additionally, the forgiveness of a
loan is a reportable in-kind contribution. See 1 Tex. Admin. Code § 20.64.
CONTRIBUTIONS OF PERSONAL SERVICES
A political contribution consisting of an individual's personal services is not required to be
reported if the individual receives no compensation from any source for the services.
CONTRIBUTIONS OF PERSONAL TRAVEL
A political contribution consisting of personal travel expense incurred by an individual is not
required to be reported if the individual receives no reimbursement for the expense.
CONTRIBUTIONS FROM OUT-OF-STATE POLITICAL COMMITTEES
There are restrictions on contributions from out-of-state political committees. The fact that a
political committee has a mailing address outside of Texas does not mean that the committee is
an out-of-state political committee for purposes of these restrictions. A political committee that
has a campaign treasurer appointment on file in Texas is not an out-of-state political committee
for purposes of these restrictions.
Contributions over $940 in a reporting period. Before accepting more than $940 in a
reporting period from an out-of-state committee, a candidate or officeholder must obtain either
(1) a written statement, certified by an officer of the out-of-state political committee, listing the
full name and address of each person who contributed more than $190 to the out-of-state
political committee during the 12 months immediately preceding the contribution, or (2) a copy
of the out-of-state political committee’s statement of organization filed as required by law with
the Federal Election Commission and certified by an officer of the out-of-state committee.
This documentation must be included with the report of contributions and expenditures for the
period in which the contribution was received.
Contributions of $940 or less in a reporting period. For a contribution of $940 or less from an
out-of-state committee in a reporting period, there is no requirement to obtain documentation
before accepting the contribution. But there is a requirement to include certain documentation
with the report of the contribution. The report must include either (1) a copy of the out-of-state
political committee’s statement of organization filed as required by law with the Federal Election
Commission and certified by an officer of the out-of-state committee, or (2) the committee’s
name, address, and phone number; the name of the person appointing the committee’s campaign
treasurer; and the name, address, and phone number of the committee’s campaign treasurer.
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EXPENDITURES
A filer must report any campaign expenditure (regardless of whether it is made from political
contributions or from personal funds) and any political expenditure (campaign or officeholder)
from political contributions (regardless of whether the expenditure is a political expenditure). A
filer must also report unpaid incurred obligations. See “Unpaid Incurred Obligations” in this
guide. If the total expenditures to a particular payee do not exceed $190 during the reporting
period, a filer may report those expenditures as part of a lump sum. Otherwise, a filer must
report the date of an expenditure, the name and address of the person to whom the expenditure is
made, and the purpose of the expenditure.
UNPAID INCURRED OBLIGATIONS
An expenditure that is not paid during the reporting period in which the obligation to pay the
expenditure is incurred shall be reported on the Unpaid Incurred Obligations Schedule for the
reporting period in which the obligation to pay is incurred.
The use of political contributions to pay an expenditure previously disclosed on an Unpaid
Incurred Obligations Schedule shall be reported on the appropriate disbursements schedule for
the reporting period in which the payment is made.
The use of personal funds to pay an expenditure previously disclosed on an Unpaid Incurred
Obligations Schedule shall be reported on the Political Expenditure Made from Personal Funds
Schedule for the reporting period in which the payment is made.
EXPENDITURES MADE BY CREDIT CARD
An expenditure made by a credit card must be reported on the Expenditures Made to Credit Card
Schedule for the reporting period in which the expenditure is made. The report must identify the
vendor who receives the payment from the credit card company.
The use of political contributions to make a payment to a credit card company must be reported
on the appropriate disbursements schedule for the reporting period in which the payment is made
and identify the credit card company receiving the payment.
The use of personal funds to make a payment to a credit card company must be reported on the
Political Expenditure Made from Personal Funds Schedule for the reporting period in which the
payment is made and identify the credit card company receiving the payment.
CAMPAIGN EXPENDITURES FROM PERSONAL FUNDS
A candidate must report all campaign expenditures, whether made from political contributions or
from personal funds. In order to use political contributions to reimburse himself or herself for
campaign expenditures from personal funds, the candidate must properly report the expenditures
either on the reporting schedule for loans or on the reporting schedule for political expenditures
from personal funds. If the candidate does not indicate the intention to seek reimbursement on
that report, he or she may not later correct the report to permit reimbursement.
If a candidate or officeholder deposits personal funds in an account in which political
contributions are held as permitted by section 253.0351(c) of the Election Code, the deposited
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amount must be reported as a loan on Schedule E. Political expenditures made from that loan,
and any subsequent expenditures to reimburse the candidate or officeholder, must be reported on
Schedule F1. The reimbursement may not exceed the amount reported as a loan. Any
unexpended funds from such a loan are required to be included in the total amount of political
contributions maintained as of the last day of the reporting period. Note: Personal funds
deposited in an account in which political contributions are held are subject to the personal use
restrictions.
OFFICEHOLDER EXPENDITURES FROM PERSONAL FUNDS
An officeholder is not required to report officeholder expenditures made from personal funds
unless he or she intends to be reimbursed from political contributions. This rule applies
regardless of whether an officeholder has an appointment of campaign treasurer on file.
In order for an officeholder to use political contributions to reimburse an officeholder
expenditure from personal funds, the officeholder must properly report the expenditures either on
the reporting schedule for loans or on the reporting schedule for political expenditures from
personal funds. If the officeholder does not indicate the intention to seek reimbursement, he or
she may not later correct the report to permit reimbursement.
If a candidate or officeholder deposits personal funds in an account in which political
contributions are held as permitted by section 253.0351(c) of the Election Code, the deposited
amount must be reported as a loan on Schedule E. Political expenditures made from that loan,
and any subsequent expenditures to reimburse the candidate or officeholder, must be reported on
Schedule F1. The reimbursement may not exceed the amount reported as a loan. Any
unexpended funds from such a loan are required to be included in the total amount of political
contributions maintained as of the last day of the reporting period. Note: Personal funds
deposited in an account in which political contributions are held are subject to the personal use
restrictions.
DIRECT EXPENDITURES
A direct campaign expenditure is “a campaign expenditure that does not constitute a campaign
contribution by the person making the expenditure.” As a practical matter, a direct campaign
expenditure is an expenditure to support a candidate incurred without the candidate’s prior
consent or approval.
If a candidate or officeholder makes a direct campaign expenditure to support another candidate
or officeholder, the expenditure must be included on the reporting schedule for political
expenditures, and the report must indicate that the expenditure was a direct campaign
expenditure.
SUPPORTING POLITICAL COMMITTEES
A political committee that accepts political contributions or makes political contributions on
behalf of a candidate or officeholder is required to give the candidate or officeholder notice of
that fact. The candidate or officeholder must report the receipt of such a notice on the report
covering the period in which he or she receives the notice.
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PAYMENTS TO A BUSINESS OF THE CANDIDATE OR OFFICEHOLDER
A candidate or officeholder is required to report payments from political funds to a business in
which the candidate or officeholder has a participating interest of more than 10 percent; a
position on the governing body of the business; or a position as an officer of a business.
A candidate or officeholder may not make a payment to such a business if the payment is for
personal services rendered by the candidate or officeholder or by the spouse or dependent child
of the candidate or officeholder. (Nor may a candidate or officeholder use political contributions
to pay directly for such personal services.) Other payments to such a business are permissible
only if the payment does not exceed the amount necessary to reimburse the business for actual
expenditures made by the business. See generally Op. Tex. Ethics Comm’n No. 35 (1992).
A candidate or officeholder may not make or authorize a payment from political funds for the
rental or purchase of real property from such a business. See “Use of Political Funds to Rent or
Purchase Real Property” in this guide.
INTEREST EARNED AND OTHER CREDITS/GAINS/REFUNDS
A candidate or officeholder is required to disclose information regarding the following types of
activity from political contributions:
any credit, interest, rebate, refund, reimbursement, or return of a deposit fee
resulting from the use of a political contribution or an asset purchased with a
political contribution, the amount of which exceeds $120;
any proceeds of the sale of an asset purchased with a political contribution, the
amount of which exceeds $120; and
any other gain from a political contribution, the amount of which exceeds
$120.
A candidate or officeholder must use Schedule K to report such information. Although you are
not required to do so, you may also report any credit/gain/refund or interest that does not exceed
$120 in the period on this schedule. (Previously, this was an optional schedule because a
candidate or officeholder was not required to report this information.) A candidate or
officeholder may not use interest and other income from political contributions for personal
purposes. Political expenditures made from such income must be reported on the expenditures
schedule.
PURCHASE OF INVESTMENTS
A candidate or officeholder must report any investment purchased with a political contribution,
the amount of which exceeds $120. This information must be disclosed on Schedule F3 of the
campaign finance report.
TOTAL POLITICAL CONTRIBUTIONS MAINTAINED
The law requires you to disclose the total amount of political contributions accepted, including
interest or other income on those contributions, maintained in one or more accounts in which
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political contributions are deposited as of the last day of the reporting period. The “total amount
of political contributions maintained” includes: the total amount of political contributions
maintained in one or more accounts, including the balance on deposit in banks, savings and loan
institutions and other depository institutions; the present value of any investments that can be
readily converted to cash, such as certificates of deposit, money market accounts, stocks, bonds,
treasury bills, etc.; and the balance of political contributions accepted and held in any online
fundraising account over which the filer can exercise control by making a withdrawal,
expenditure, or transfer. 1 Tex. Admin. Code § 20.50.
The total amount of political contributions maintained does NOT include personal funds that the
filer intends to use for political expenditures, unless the personal funds have been disclosed as a
loan to your campaign and deposited into an account in which political contributions are held as
permitted by section 253.0351(c) of the Election Code. Any unexpended funds from such a loan
are required to be included in the total amount of political contributions maintained as of the last
day of the reporting period. Note: Personal funds deposited in an account in which political
contributions are held are subject to the personal use restrictions.
TIME OF ACCEPTING CONTRIBUTION
A filer must report the date he or she accepts a political contribution. The date of receipt may be
different from the date of acceptance. See “Accepting Contributions” in this guide.
TIME OF MAKING EXPENDITURE
For reporting purposes, an expenditure is made when the amount of the expenditure is readily
determinable. An expenditure that is not paid during the reporting period in which the obligation
to pay is incurred must be reported on the reporting schedule for “Unpaid Incurred Obligations,”
and then reported again on the appropriate expenditure schedule when payment is actually made.
If a filer cannot determine the amount of an expenditure until a periodic bill, the date of the
expenditure is the date the bill is received.
Credit Card Expenditures. For purposes of 30 day and 8 day pre-election reports, the date of
an expenditure made by a credit card is the date of the purchase, not the date of the credit card
bill. For purposes of other reports, the date of an expenditure made by a credit card is the date of
receipt of the credit card statement that includes the expenditure. For additional information
regarding how to report expenditures made by credit card, see “Expenditures Made by Credit
Card” in this guide.
PREPARING REPORTS
FORMS
Reporting forms are available at http://www.ethics.state.tx.us. An individual who is both a
candidate and an officeholder files one report for each reporting period and is not required to
distinguish between campaign activity and officeholder activity.
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SIGNATURE REQUIRED
The candidate or officeholder, not the campaign treasurer, must sign reports.
FILING DEADLINES
The next section of this guide explains the types of reports candidates and officeholders are
required to file. Annual filing schedules are available at http://www.ethics.state.tx.us.
Note: Deadlines for filing reports for special elections or runoff elections will not be listed on
the filing schedule. Call the Ethics Commission for specific information in these cases.
PERIODS COVERED BY REPORTS
Each report covers activity during a specific time period. Generally, a report begins where the
last report ended. For a candidate’s first report, the beginning date will be the date the campaign
treasurer appointment was filed. For an officeholder who is appointed to an elective office and
who did not have a campaign treasurer appointment on file at the time of the appointment, the
beginning date for the first report will be the date the officeholder took office. Generally, there
should not be gaps between the periods covered or overlapping time periods. See “Reports”
below for information about filing deadlines and periods covered by reports.
DEADLINE ON WEEKEND OR HOLIDAY
If the due date for a report falls on a Saturday, Sunday, or legal holiday, the report is due on the
next regular business day.
5 P.M. DEADLINE
The deadline for filing a report is 5 p.m. on the due date.
DELIVERY BY MAIL OR OTHER CARRIER
For most reporting deadlines, a document is considered timely filed if it is properly addressed
with postage or handling charges prepaid and bears a postmark or receipt mark of a common or
contract carrier indicating a time on or before the deadline.
Pre-Election Reports. A report due 30 days before an election and a report due 8 days before
an election must be received by the appropriate filing authority no later than the report due date
to be considered filed on time.
RETENTION OF RECORDS USED FOR REPORTS
A filer must keep records of all information used to prepare a report of contributions and
expenditures, including, for example, receipts or ledgers of contributions and expenditures. A
filer must maintain the records for two years after the deadline for the report.
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REPORTS
SEMIANNUAL REPORTS
Generally, candidates and officeholders are required to file reports of contributions and
expenditures by January 15 and July 15 of each year. The reports filed on these dates are known
as semiannual reports. These reports must be filed even if there is no activity to report for the
period covered.
However, there is an exception to this requirement for officeholders who file with a local filing
authority, do not have a campaign treasurer appointment on file, and do not accept more than
$940 in officeholder contributions or make more than $940 in officeholder expenditures during
the period covered by the report.
REPORTS DUE 30 DAYS AND 8 DAYS BEFORE AN ELECTION
An opposed candidate in an upcoming election must file reports of contributions and
expenditures 30 days and 8 days before the election. Each of these pre-election reports must be
received by the appropriate filing authority no later than the report due date. (A person who has
elected modified reporting and who remains eligible for modified reporting is not required to file
these reports. See “Modified Reporting” in this guide.)
An opposed candidate is a candidate who has an opponent whose name is printed on the ballot.
If a candidate’s only opposition is a write-in candidate, that candidate is considered unopposed
for filing purposes. (Note: A write-in candidate who accepts political contributions or makes
political expenditures is subject to the reporting requirements discussed in this guide.)
The report that is due 30 days before the election covers the period that begins on the first day
after the period covered by the last required report and ends the 40th day before the election. If
this is a filer’s first required report, the period covered by the report begins on the day the filer
filed a campaign treasurer appointment.
The report that is due 8 days before the election covers the period that begins on the first day
after the period covered by the last required report and ends on the 10th day before the election.
REPORT DUE 8 DAYS BEFORE A RUNOFF ELECTION
A candidate in a runoff must file a report 8 days before the runoff election. A runoff report must
be received by the appropriate filing authority no later than the report due date. (A candidate
who has elected modified reporting and who remains eligible for modified reporting is not
required to file this report. See “Modified Reporting” below.)
This report covers a period that begins either the first day after the period covered by the last
required report or the day the filer filed a campaign treasurer appointment (if this is the filer’s
first report of contributions and expenditures). The period covered by the runoff report ends the
10th day before the runoff election.
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MODIFIED REPORTING
On the campaign treasurer appointment form, there is an option to choose modified reporting for
the next election cycle. Modified reporting excuses an opposed candidate from filing reports 30
days and 8 days before an election and 8 days before a runoff. An opposed candidate is eligible
for modified reporting only if the candidate does not intend to exceed either $940 in
contributions or $940 in expenditures (excluding filing fees) in connection with an election.
If an opposed candidate selects modified reporting but exceeds a threshold before the 30th day
before the election, the candidate must file reports 30 days and 8 days before the election.
If an opposed candidate selects modified reporting but exceeds the $940 threshold for
contributions or expenditures after the 30th day before the election, the filer must file a report
within 48 hours of exceeding the threshold. (The filer must meet this deadline even if it falls on
a weekend or a holiday.) At that point, the filer is no longer eligible for modified reporting and
must file according to the regular filing schedule.
A selection to file on the modified reporting schedule lasts for an entire election cycle. In other
words, the selection is valid for a primary, a primary runoff, and a general election (as long as
the candidate does not exceed one of the $940 thresholds). A candidate must submit an amended
campaign treasurer appointment (FORM ACTA) to select modified reporting for a different
election cycle.
“15TH DAY AFTER APPOINTMENT OF CAMPAIGN TREASURER BY AN
OFFICEHOLDER” REPORT
An officeholder must file a report after filing a campaign treasurer appointment. (A report is not
required after a change in campaign treasurers.) This report of contributions and expenditures is
due no later than 15 days after the campaign treasurer appointment was filed. The report must
cover the period that begins the day after the period covered by the last required report. The
period ends on the day before the campaign treasurer appointment was filed. (Note: A person
who is appointed to elective office may not have filed any previous reports. In that case, the
beginning date for the report due 15 days after the campaign treasurer appointment is the date the
officeholder took office.) The report is not required if the officeholder did not accept more than
$940 in contributions or make more than $940 in expenditures by the end of the reporting period.
FINAL REPORT
See “Ending Filing Obligations” below.
ANNUAL REPORT OF UNEXPENDED CONTRIBUTIONS
See “Ending Filing Obligations” below.
FINAL DISPOSITION OF UNEXPENDED CONTRIBUTIONS REPORT
See “Ending Filing Obligations” below.
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THINGS TO REMEMBER
An officeholder must file semiannual reports for any period during which he or she is
an officeholder. (There is an exception to this rule for officeholders who do not have a
campaign treasurer appointment on file and who do not accept more than $940 in
political contributions or make more than $940 in political expenditures during the
period covered by the report.)
An opposed candidate in an election must file reports of contributions and expenditures
30 days and 8 days before the election, unless the candidate has selected (and remains
eligible for) modified reporting. An opposed candidate who has not selected modified
reporting must also file a report 8 days before a runoff election. A report due 30 days
before an election and a report due 8 days before an election must be received by the
appropriate filing authority no later than the report due date.
An unopposed candidate is not required to file reports 30 days before an election or 8
days before an election but is required to file semiannual reports.
A candidate who selects modified reporting must file semiannual reports.
A filer who selects modified reporting for one election cycle will be required to file on the
regular reporting schedule for the next election cycle unless the filer submits an amended
campaign treasurer appointment selecting modified reporting for the next election cycle.
ENDING FILING OBLIGATIONS
FINAL REPORT
If a filer expects to accept no further political contributions and to make no further political
expenditures and if the filer expects to take no further action to get elected to a public office, the
filer may file a final report. Filing a final report terminates a filer’s campaign treasurer
appointment and relieves the filer from any additional filing obligations as a candidate. (Note:
A candidate who does not have a campaign treasurer appointment on file may still be required to
file a personal financial statement in accordance with Chapter 572 of the Government Code or
Chapter 159 of the Local Government Code.) If the filer is an officeholder, the filer will still be
subject to the filing requirements applicable to officeholders. A filer who is not an officeholder
at the time of filing a final report and who has surplus political funds or assets will be required to
file annual reports of unexpended contributions and a report of final disposition of unexpended
contributions. See “Annual Report of Unexpended Contributions” and “Report of Final
Disposition of Unexpended Contributions” below.
A filer who intends to continue accepting contributions to pay campaign debts should not
terminate his or her campaign treasurer appointment. An individual must have a campaign
treasurer appointment on file to accept contributions to offset campaign debts or to pay campaign
debts.
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Terminating a campaign treasurer appointment does not relieve a filer of responsibility for any
delinquent reports or outstanding civil penalties.
ANNUAL REPORT OF UNEXPENDED CONTRIBUTIONS
The following individuals must file annual reports of unexpended contributions:
a former officeholder who did not have a campaign treasurer appointment on file at the
time of leaving office and who retained any of the following after filing his or her last
report: political contributions, interest or other income from political contributions, or
assets purchased with political contributions or interest or other income from political
contributions.
a former candidate (a person who previously had a campaign treasurer appointment on
file) who was not an officeholder at the time of filing a final report and who retained
any of the following at the time of filing a final report: political contributions, interest
or other income from political contributions, or assets purchased with political
contributions.
Annual reports are due not earlier than January 1 and not later than January 15 of each year. An
annual report (FORM C/OH-UC) must contain the following information: (1) information about
expenditures from or disposition of surplus funds or assets; (2) the amount of interest or other
income earned on surplus funds during the previous year; and (3) the total amount of surplus
funds and assets at the end of the previous year.
The obligation to file annual reports ends when the former candidate or officeholder files a report
of final disposition of unexpended contributions.
REPORT OF FINAL DISPOSITION OF UNEXPENDED CONTRIBUTIONS
A former candidate or former officeholder who has disposed of all surplus funds and assets must
file a report of final disposition of unexpended contributions. This report may be filed as soon as
all funds have been disposed of.
A former candidate or former officeholder has six years from the date of filing a final report or
leaving office (whichever is later) to dispose of surplus funds and assets. The latest possible date
for filing a report of unexpended contributions is 30 days after the end of that six-year period.
At the end of the six-year period, a former candidate or officeholder must dispose of surplus
assets or funds in one of the following ways:
The former candidate or officeholder may give them to the political party with which
he or she was affiliated when last on the ballot;
The former candidate or officeholder may contribute them to a candidate or a political
committee. (This triggers a requirement to file a report of the contribution.);
The former candidate or officeholder may give them to the comptroller for deposit in
the state treasury to be used to finance primary elections;
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The former candidate or officeholder may give them to one or more contributors, but
the total returned to any person may not exceed the aggregate amount accepted from
that person during the last two years during which the former candidate or officeholder
accepted political contributions;
The former candidate or officeholder may give them to certain charitable organizations;
or
The former candidate or officeholder may give them to a public or private post-
secondary educational institution or an institution of higher education as defined by
section 61.003(8), Education Code, for the purpose of assisting or creating a
scholarship program.
THINGS TO REMEMBER
Anyone who has an appointment of campaign treasurer on file must file periodic
reports of campaign contributions and expenditures.
An individual who expects no further reportable activity in connection with his or her
candidacy, files a final report and thereby terminates his or her campaign treasurer
appointment. (Note: A candidate who does not have a campaign treasurer appointment
on file may still be required to file a personal financial statement in accordance with
Chapter 572 of the Government Code or Chapter 159 of the Local Government Code.)
An officeholder may be required to file semiannual reports even if he or she does not
have a campaign treasurer appointment on file. A local officeholder who has not
accepted more than $940 in contributions or made more than $940 in expenditures in a
semiannual period since terminating his or her campaign treasurer appointment is not
required to file a semiannual report for that period.
PENALTIES FOR REPORTING VIOLATIONS
Any citizen may file a criminal complaint with the district attorney, a civil complaint with the
Ethics Commission, or a civil action against a candidate or officeholder for violations of Title 15.
Any penalty stemming from such complaints would be assessed against the candidate or
officeholder, not the campaign treasurer.
CAMPAIGN FINANCE RESTRICTIONS
Chapter 253 of the Election Code contains a number of restrictions regarding the acceptance and
use of political contributions, including the following:
1. An individual may not accept a campaign contribution or make a campaign
expenditure (including a campaign expenditure from personal funds) without a
campaign treasurer appointment on file. Tex. Elec. Code § 253.031. An
officeholder may accept officeholder contributions and make officeholder
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expenditures regardless of whether he or she has a campaign treasurer appointment
on file.
2. Political contributions from labor organizations and from most corporations are
prohibited. Tex. Elec. Code § 253.091, et seq. Partnerships that include one or more
corporate partners are subject to the prohibition.
3. Certain documentation must be obtained in order to accept contributions from an
out-of-state political committee. Tex. Elec. Code § 253.032. See “Contributions
from Out-of-State Political Committees” in this guide.
4. Cash contributions of more than $100 in the aggregate from one contributor in a
reporting period are prohibited. (Here “cash” means coins and currency, not
checks.) Tex. Elec. Code § 253.033.
5. The use of political contributions to purchase real property is prohibited. There is
also a restriction on the use of political funds to rent or purchase real property from a
person related to the candidate or officeholder within the second degree of
consanguinity or affinity or from a business in which the candidate or officeholder or
such a relative has a participating interest of more than 10 percent, holds a position
on the governing body, or serves as an officer. Tex. Elec. Code § 253.038.
6. Texas law does not allow anonymous contributions. Also, reports must disclose the
actual source of a contribution, not an intermediary. Tex. Elec. Code § 253.001.
7. Personal use of political contributions is prohibited. Tex. Elec. Code § 253.035.
8. A candidate or officeholder may not use political contributions to pay for personal
services rendered by the candidate or officeholder or by the spouse, or dependent
children of the candidate or officeholder. There are also restrictions of a candidate’s
or officeholder’s use of political contributions to make payments to a business in
which the candidate or officeholder holds a participating interest of more than 10
percent, a position on the governing body of the business, or a position as an officer
of the business. See to Op. Tex. Ethics Comm’n No. 35 (1992) (regarding the
combined effect of this prohibition and the prohibition on corporate contributions).
Tex. Elec. Code § 253.041.
There are restrictions on the use of political contributions to reimburse political
expenditures from personal funds. See “Reimbursement for Political Expenditures
from Personal Funds,” in this guide.
9. A candidate, officeholder, or political committee may not accept political
contributions in the Capitol, the Capitol Extension, or a courthouse. “Courthouse”
means any building owned by the state, a county, or a municipality, or an office or part
of a building leased to the state, a county, or a municipality, in which a justice or judge
sits to conduct court proceedings. Tex. Elec. Code § 253.039.
10. A person required to register as a lobbyist is prohibited from making or authorizing a
political contribution to another candidate, officeholder, or political committee, or
Campaign Finance Guide for Candidates and Officeholders
Who File with Local Filing Authorities
Texas Ethics Commission Page 24 Revised 1/1/2022
making or authorizing a direct campaign expenditure, from political contributions
accepted by: (1) the lobbyist as a candidate or officeholder; (2) a specific-purpose
committee that supports or assists the lobbyist as a candidate or officeholder; or (3) a
political committee that accepted a political contribution from (1) or (2), described
above, during the two years immediately before the contribution or expenditure was
made. Tex. Elec. Code § 253.006.
11. A person who makes a political contribution to another candidate, officeholder, or
political committee, or makes a direct campaign expenditure, from political
contributions accepted by the person as a candidate or officeholder is prohibited
from engaging in activities that require registration as a lobbyist for two years
thereafter. This does not apply to a person who does not receive compensation other
than reimbursement for actual expenses to lobby on behalf of a nonprofit
organization, a group of low-income individuals, or a group of individuals with
disabilities. Tex. Elec. Code § 253.007.
12. A registered lobbyist, or a person on behalf of the lobbyist and with the lobbyist’s
consent or ratification, is prohibited from making a reportable lobby expenditure
from a political contribution accepted by: (1) the lobbyist as a candidate or
officeholder; (2) a specific-purpose committee that supports or assists the lobbyist as
a candidate or officeholder; or (3) a political committee that accepted a political
contribution from (1) or (2), described above, during the two years immediately
before the lobbyist made or authorized the expenditure. Tex. Gov’t Code § 305.029.
13. Federal law generally prohibits the acceptance of contributions from foreign sources.
Contact the Federal Election Commission for more detailed information.