candidate-and-campaign-treasurer-handbook 2017Candidate & Campaign Treasurer Handbook
2016
Candidate
& Campaign
Treasurer
Handbook
Florida Department of State
Division of Elections
R. A. Gray Building, Room 316
500 South Bronough Street
Tallahassee, FL 32399-0250
850.245.6240
(Rev. 01/22/16)
Candidate & Campaign Treasurer Handbook
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Table of Contents
Chapter 1: Background ................................................................................................................................. 1
Chapter 2: The Campaign Financing Act ....................................................................................................... 2
Chapter 3: Offices to be Elected in 2016 ...................................................................................................... 3
Chapter 4: Glossary of Terms ........................................................................................................................ 4
Chapter 5: Becoming a Candidate ................................................................................................................ 7
What to File............................................................................................................................................... 7
Filing Officer .............................................................................................................................................. 8
Resign-to-Run ........................................................................................................................................... 8
Federal Hatch Act for State and Local Employees .................................................................................. 9
Federal Hatch Act for Federal Employees................................................................................................. 9
Changing Parties for Partisan Offices ...................................................................................................... 10
Changing the Designation of Office ........................................................................................................ 10
Pro Rata Refund Example ....................................................................................................................... 11
Chapter 6: Statement of Solicitation .......................................................................................................... 12
Who Must File Form DS-DE 102, Statement of Solicitation ................................................................... 12
When to File ........................................................................................................................................... 12
Penalty for Late Filing ............................................................................................................................. 12
Public Website and Mission Statement .................................................................................................. 12
Additional Reporting ............................................................................................................................... 12
Chapter 7: Prohibited Acts .......................................................................................................................... 13
Speaking at Political Meetings ................................................................................................................ 13
Using State-Owned Aircraft or Motor Vehicle........................................................................................ 13
Using Services of State, County, Municipal, or District Officers or Employees ...................................... 13
Making Contributions in the Name of Another ...................................................................................... 13
Solicitation from Religious, Charitable and Civic Organizations ............................................................. 13
Accepting Contributions in a Government- Owned Building ................................................................. 14
Making Malicious Statements ................................................................................................................ 14
Making False Representation of Military Service ................................................................................... 14
Certifying a False Report ......................................................................................................................... 14
Limitations on Political Activity for Judicial Candidates ......................................................................... 14
Judicial Candidates and the Judicial Ethics Advisory Committee (JEAC) ................................................ 15
Chapter 8: Campaign Treasurers ................................................................................................................ 16
Appointing Campaign Treasurers and Deputy Treasurers ..................................................................... 16
Duties and Responsibilities ..................................................................................................................... 16
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Resignation or Removal .......................................................................................................................... 18
Chapter 9: Campaign Depositories ............................................................................................................. 19
Primary Campaign Depository ................................................................................................................ 19
Secondary Campaign Depository ............................................................................................................ 19
Separate Interest-Bearing Accounts and Certificates of Deposit ........................................................... 20
Campaign Checks .................................................................................................................................... 20
Debit Cards ............................................................................................................................................. 21
Credit Cards ............................................................................................................................................ 21
Chapter 10: Contributions .......................................................................................................................... 22
Unauthorized Contributions ................................................................................................................... 22
Anonymous Contributions ...................................................................................................................... 22
In-Kind Contributions.............................................................................................................................. 23
Loans ....................................................................................................................................................... 23
Cash Contributions ................................................................................................................................. 23
Debit and Credit Card Contributions ...................................................................................................... 24
Contribution Limits for Candidates ........................................................................................................ 24
Foreign Contributions ............................................................................................................................. 25
Violations ................................................................................................................................................ 25
Deadlines for Accepting Contributions ................................................................................................... 25
Chapter 11: Expenditures ........................................................................................................................... 26
Definition ................................................................................................................................................ 26
General Requirements ............................................................................................................................ 26
Checks ..................................................................................................................................................... 26
Living Expenses ....................................................................................................................................... 27
Petty Cash Funds .................................................................................................................................... 27
Limits on Petty Cash Fund Amounts ....................................................................................................... 27
Independent Expenditures ..................................................................................................................... 27
Credit Cards ............................................................................................................................................ 29
Debit Cards ............................................................................................................................................. 29
Electioneering Communications ............................................................................................................. 30
Expenditures for Electioneering Communications ................................................................................. 31
Chapter 12: Political Advertising ................................................................................................................. 32
Candidate Disclaimers ............................................................................................................................ 32
Exceptions to Disclaimer Requirements ................................................................................................. 33
Disclaimer for Write-in Candidates ........................................................................................................ 35
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Non-incumbent Advertisements ............................................................................................................ 36
Advertisement Provided In-kind ............................................................................................................. 36
Chapter 13: Other Disclaimers .................................................................................................................... 37
Endorsements in Political Advertisements ............................................................................................. 37
Independent Expenditure Disclaimers ................................................................................................... 38
Disclaimers for Other than Independent Expenditures ......................................................................... 39
Disclaimers on Novelty Items ................................................................................................................. 40
Language Other Than English ................................................................................................................. 40
Electioneering Communications Disclaimers ......................................................................................... 40
Other Political Disclaimer Examples ....................................................................................................... 41
Miscellaneous Advertisements ............................................................................................................... 42
Use of Closed Captioning and Descriptive Narrative in all Television Broadcasts ................................. 42
Chapter 14: Fund Raisers ............................................................................................................................ 43
Contributions from Fund Raisers ............................................................................................................ 43
Expenditures for Fund Raisers ................................................................................................................ 43
Tickets ..................................................................................................................................................... 43
Chapter 15: Telephone Solicitation ............................................................................................................ 44
Telephone Solicitation ............................................................................................................................ 44
Registered Agent .................................................................................................................................... 45
Chapter 16: Filing Campaign Reports.......................................................................................................... 46
Where to File .......................................................................................................................................... 46
When to File ........................................................................................................................................... 46
Penalty for Late Filing ............................................................................................................................. 47
Notice of No Activity ............................................................................................................................... 47
Incomplete Reports ................................................................................................................................ 47
Reporting Total Sums ............................................................................................................................. 48
Reporting Contributions ......................................................................................................................... 48
Returning Contributions ......................................................................................................................... 48
Reporting Expenditures .......................................................................................................................... 49
Special Requirements for Judicial Retention Candidates ....................................................................... 49
Chapter 17: Termination Reports ............................................................................................................... 51
Prior to Disposing of Surplus Funds ........................................................................................................ 51
Disposing of Surplus Funds ..................................................................................................................... 51
Money from Separate Interest-Bearing Account or Certificate of Deposit ............................................ 52
Campaign Loans Report .......................................................................................................................... 52
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Chapter 18: Reporting for Individuals Seeking a Publicly Elected Position on a Party Executive Committee .... 54
Where to File .......................................................................................................................................... 54
When to File ........................................................................................................................................... 54
Termination Reports Not Required ........................................................................................................ 54
Penalty for Late Filing ............................................................................................................................. 54
Incomplete Reports ................................................................................................................................ 55
Reporting Requirements ........................................................................................................................ 55
Chapter 19: Electronic Filing of Campaign Reports .................................................................................... 56
Accessing the EFS .................................................................................................................................... 56
Creating Reports ..................................................................................................................................... 56
Submitting Reports ................................................................................................................................. 56
Electronic Receipts ................................................................................................................................. 57
Chapter 20: Office Accounts ....................................................................................................................... 58
Using the Office Account ........................................................................................................................ 58
Reporting Office Account Funds ............................................................................................................. 59
Chapter 21: Carryover Campaign Funds ..................................................................................................... 61
Chapter 22: Recordkeeping ........................................................................................................................ 62
Contributions .......................................................................................................................................... 62
Expenditures ........................................................................................................................................... 62
Preservation of Accounts ........................................................................................................................ 63
Inspections .............................................................................................................................................. 63
Chapter 23: Bookkeeping Suggestions........................................................................................................ 64
Chapter 24: Florida Elections Commission ................................................................................................. 65
Automatic Fine Appeal Process .............................................................................................................. 65
Complaint Process .................................................................................................................................. 65
Appendix A: Frequently Asked Questions................................................................................................... 66
Candidates .............................................................................................................................................. 66
Campaign Finance ................................................................................................................................... 68
Appendix B: 2016 Deadlines for Accepting Contributions .......................................................................... 73
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Chapter 1: Background
The information contained in this
publication is intended as a quick reference
guide only and is current upon publication.
To the extent that this handbook covers
material beyond that contained in law or
rule, the Division of Elections (Division)
offers such material to candidates as
guidelines. Chapters 97-106, Florida
Statutes, the Constitution of the State of
Florida, Division of Elections’ opinions and
rules, Attorney General opinions, county
charters, city charters and ordinances, and
other sources should be reviewed in their
entirety for complete information regarding
campaign financing and qualifying.
In addition, the following publications
produced by the Division should be reviewed
for further information:
• State Qualifying Handbook
• Candidate Petition Handbook
• Candidate Electronic Filing System
User’s Guide
• Calendar of Reporting Dates
All forms and publications mentioned in this
handbook are available on the Division’s
website at:
http://dos.myflorida.com/elections/forms-
publications/
Other helpful websites are:
Florida Elections Commission:
http://www.fec.state.fl.us
Florida Elected Officials:
http://dos.myflorida.com/elections/con
tacts/elected-officials/
Florida Supervisors of Elections:
http://dos.myflorida.com/elections/contact
s/supervisor-of-elections/
Florida Association of City Clerks:
http://www.floridaclerks.org
Florida Attorney General:
http://myfloridalegal.com
Federal Election Commission:
http://www.fec.gov
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Chapter 2: The Campaign
Financing Act
Chapter 106, Florida Statutes, regulates
campaign financing for all candidates,
including judicial candidates, political
committees, electioneering communication
organizations, affiliated party committees,
and political parties. It does not regulate
campaign financing for candidates for
federal office. Individuals seeking a publicly
elected position on a political party
executive committee who receive
contributions or make expenditures must
comply with Section 106.0702, F.S.,
regarding reporting requirements.
(See Chapter 18, Reporting for Individuals
Seeking a Publically Elected Position on a
Party Executive Committee.)
The Division of Elections:
• Oversees the interpretation of and
provides guidance on the election laws.
• Provides advisory opinions to
supervisors of elections, candidates,
local officers having election related
duties, political parties, political
committees, or other persons or
organizations engaged in political
activity, relating to any provisions or
possible violations of Florida election
laws with respect to actions such person
or entity has taken or proposes to take.
• Conducts audits with respect to reports
and statements filed under Chapter 106.
• Reports to the Florida Elections
Commission any apparent violations
of Chapter 106.
• Prescribes rules and regulations to carry
out the provisions of Chapter 106,
Florida Statutes.
(Sections 106.22 and 106.23, F.S.)
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Chapter 3: Offices to be Elected
in 2016
Federal Offices
• President and Vice President
• Representative in Congress (all
districts)
• U.S. Senate
State Offices
• State Attorney (Circuits 1-19)
• Public Defender (Circuits 1-19)
• State Senator (all districts)
• State Representative (all districts)
County Offices
• These vary from county to county,
however, most will elect:
o Board of County
Commissioners
o School Board
o Other offices depending on
county.
• Information for a particular county
can be obtained from the county
supervisor of elections.
Judicial (Nonpartisan) – those whose terms
expire January 2017
• Justice of the Supreme Court
• Judge, District Court of Appeal
• Circuit Court Judges
• County Court Judges
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Chapter 4: Glossary of Terms
Campaign Fund Raiser: Any affair held to
raise funds to be used in a campaign for
public office.
(Section 106.011(1), F.S.)
Campaign Treasurer: An individual
appointed by a candidate or political
committee as provided in Chapter 106, F.S.
(Section 106.011(2), F.S.)
Candidate: A person to whom any of the
following applies:
• person who seeks to qualify for
nomination or election by means of
the petitioning process;
• person who seeks to qualify for
election as a write-in candidate;
• person who receives contributions or
makes expenditures, or gives his or
her consent for any other person to
receive contributions or make
expenditures, with a view to bringing
about his or her nomination or
election to, or retention in, public
office;
• person who appoints a campaign
treasurer and designates a primary
depository; or
• person who files qualification papers
and subscribes to a candidate’s oath
as required by law.
This definition does not include an individual
seeking a publically elected position on a
political party executive committee.
(Sections 97.021(5)
and 106.011(3), F.S.)
Contribution: (See Section 106.011(5), F.S.
and Chapter 10, Contributions.)
Election: Primary election, special primary
election, general election, special election,
or municipal election held in this state for
the purpose of nominating or electing
candidates to public office, choosing
delegates to the national nominating
conventions of political parties, selecting a
member of a political party Executive
Committee, or submitting an issue to the
electors for their approval or rejection.
(Section 106.011(7), F.S.)
Electioneering Communication: Communication
publicly distributed by a television station,
radio station, cable television system,
satellite system, newspaper, magazine,
direct mail, or telephone that (1) refers to or
depicts a clearly identified candidate for
office without expressly advocating the
election or defeat of a candidate but that is
susceptible of no reasonable interpretation
other than an appeal to vote for or against a
specific candidate; (2) is made within 30 days
before a primary or special primary election
or 60 days before any other election for the
office sought by the candidate; and (3) is
targeted to the relevant electorate in the
geographical area the candidate would
represent if elected.
(Section 106.011(8), F.S.)
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Expenditure: (See Section 106.011(10), F.S.
and Chapter 11, Expenditures.)
Filing Officer: The person before whom a
candidate qualifies the agency or officer with
whom a political committee registers
(Section 106.011(11), F.S.)
General Election: An election held on the
first Tuesday after the first Monday in
November in the even-numbered years, for
the purpose of filling national, state, county,
and district offices and for voting on
constitutional amendments not otherwise
provided for by law.
(Section 97.021(15), F.S.)
Independent Expenditure: (See
Section 106.011(12), F.S. and Chapter 11,
Expenditures.)
In-Kind Contribution: In-kind contributions
are anything of value made for the purpose
of influencing the results of an election
except money, personal services provided
without compensation by individual
volunteers, independent expenditures, as
defined in Section 106.011(12), F.S., or
endorsements of three or more candidates
by affiliated party committees or political
parties. (See Division of Elections Opinion 04-
06)
Judicial Office: Includes the office of Justice
of the Supreme Court, judge of a district
court of appeal, judge of a circuit court, and
county court judge. A judicial office is a
nonpartisan office and a candidate for
election or retention thereto is prohibited
from campaigning or qualifying for such an
office based on party affiliation.
(Section 105.011, F.S.)
Minor Political Party: Any group which on
January 1 preceding a primary election does
not have registered as members five percent
of the total registered electors of the state.
(Section 97.021(18), F.S.)
Nominal Value: Having a retail value of $10
or less.
(Section 97.021(20), F.S.)
Nonpartisan Office: An office for which a
candidate is prohibited from campaigning or
qualifying for election or retention in office
based on party affiliation.
(Section 97.021(21), F.S.)
Office Account: A candidate elected to office
or a candidate who will be elected to office
by virtue of his or her being unopposed may
transfer funds from the campaign account to
an office account up to limits listed under
Section 106.141(5), F.S. This fund must be
used only for legitimate expenses in
connection with the candidate’s public
office.
(Section 106.141, F.S.)
Person: An individual or a corporation,
association, firm, partnership, joint venture,
joint stock company, club, organization,
estate, trust, business trust, syndicate, or
other combination of individuals having
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collective capacity. The term includes a
political party, affiliated party committee, or
political committee.
(Section 106.011(14), F.S.)
Petty Cash: Cash accumulated pursuant to
statutory limits and spent in amounts of less
than $100 to be used only for office supplies,
transportation expenses, and other
necessities by the candidate.
(Sections 106.07 and 106.12, F.S.)
Political Advertisement: (See
Section 106.011(15), F.S. and Chapter 12,
Political Advertising.)
Primary Election: An election held preceding
the general election for the purpose of
nominating a party nominee to be voted for
in the general election to fill a national, state,
county, or district office.
(Section 97.021(28), F.S.)
Public Office: A state, county, municipal, or
school or other district office or position that
is filled by vote of the electors.
(Section 106.011(17), F.S.)
Special Election: Called for the purpose of
voting on a party nominee to fill a vacancy in
the national, state, county, or district office.
(Section 97.021(33), F.S.)
Special Primary Election: A special
nomination election designated by the
Governor, called for the purpose of
nominating a party nominee to be voted on
in a general or special election.
(Section 97.021(34), F.S.)
Statewide Office: Governor, Cabinet, and
Supreme Court Justice.
Unopposed Candidate: A candidate for
nomination or election to an office, who,
after the last day on which a person,
including a write-in candidate, may qualify,
is without opposition in the election at which
the office is to be filled or who is without
such opposition after such date as a result of
a primary election or of withdrawal by other
candidates seeking the same office. A
candidate is not an unopposed candidate if
there is a vacancy to be filled under
Section 100.111(4), F.S., if there is a legal
proceeding pending regarding the right to a
ballot position for the office sought by the
candidate, or if the candidate is seeking
retention as a justice or judge.
(Section 106.011(18), F.S.)
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Chapter 5: Becoming a
Candidate
A candidate is a person who:
1. Seeks to qualify for nomination or
election by means of the petition
process;
2. Seeks to qualify for election as a write-in
candidate;
3. Receives contributions or makes
expenditures, or consents for any other
person to receive contributions or make
expenditures, with a view to bring about
his or her nomination or election to, or
retention in, public office;
4. Appoints a treasurer and designates a
primary depository; or
5. Files qualification papers and subscribes
to a candidate’s oath as required by law.
6. This definition does not include an
individual seeking a publically elected
position for a political party executive
committee.
(Section 106.011(3), F.S.)
What to File
Form DS-DE 9, Appointment of Campaign
Treasurer and Designation of Campaign
Depository for Candidates, is the first
document that must be filed with the filing
officer to become a candidate. At the same
time, the candidate must designate the
office for which he or she is running. A
candidate can appoint a campaign
treasurer and designate a campaign
depository at any time, but no later than
the date the candidate qualifies for office,
and before any contributions are received,
any expenditures are made, and any
signatures are obtained on a candidate
petition. Nothing prohibits a person from
announcing their intention to become a
candidate prior to filing Form DS-DE 9, as
long as no contributions are received, no
expenditures are made, and no signatures
are obtained on a candidate petition.
Individuals seeking a publically elected
position on a political party executive
committee are also required to file Form DS-
DE 9. (See Chapter 8, Campaign Treasurers.)
Form DS-DE 9:
• Is considered “filed” only when the filing
officer receives the form, (not upon
mailing) and determines that the form is
complete.
• Shall be filed with the filing officer prior
to opening the campaign account.
• Shall be filed with the filing officer prior
to the candidate accepting any
contributions or making any
expenditures, or authorizing another to
accept contributions or make
expenditures on the person’s behalf.
• Shall be filed with the filing officer prior
to obtaining signatures on a DS-DE 104,
Candidate Petition.
Form DS-DE 84, Statement of Candidate,
must be filed with the filing officer within
10 days after filing Form DS-DE 9. This form
states that the candidate has been provided
access to read and understand the
requirements of Chapter 106, F.S. The
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execution and filing of the statement of
candidate does not in and of itself create a
presumption that any violation of Chapter
106, F.S., or Chapter 104, F.S., is a willful
violation. An individual seeking election to a
political party Executive Committee is NOT
required to file Form DS-DE 84.
Form DS-DE 83, Statement of Candidate for
Judicial Office, must be filed by each
candidate for judicial office, including an
incumbent judge, within 10 days after
filing Form DS-DE 9.
This form states that the judicial candidate
has received, read, and understands the
requirements of the Florida Code of Judicial
Conduct.
(Sections 105.031, 106.021
and 106.023, F.S.)
Filing Officer
The filing officer is the person before whom
a candidate qualifies:
• Division of Elections
o State, multicounty district, and
judicial offices (except county
court judge)
• Supervisor of Elections
o County court judge, countywide,
and district offices (except
multicounty offices)
• Municipal Clerk
o Municipal offices
(Section 106.011(11), F.S.)
Resign-to-Run
No officer may qualify as a candidate for
another state, district, county, or municipal
public office if the terms or any part
thereof run concurrently with each other,
without resigning from the office he or
she presently holds. The resignation is
irrevocable.
The written resignation must be submitted
at least ten days prior to the first day of
qualifying for the office. The resignation
must be effective no later than the earlier of
the following dates:
• The date the officer would take office, if
elected; or
• The date the officer’s successor is
required to take office.
(Section 99.012(3), F.S.)
A person who is a subordinate officer,
deputy sheriff, or police officer must
resign effective upon qualifying pursuant
to this chapter if the person is seeking to
qualify for a public office that is currently
held by an officer who has authority to
appoint, employ, promote, or otherwise
supervise that person and who has
qualified as a candidate for reelection to
that office.
(Section 99.012(4), F.S.)
The resign-to-run law does not apply to
political party offices, persons serving
without salary as members of an
appointive board or authority, and persons
holding federal office or seeking the office
of President or Vice President.
(Section 99.012(6) and (7), F.S.)
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For additional information regarding resign-
to-run, see the Division’s Frequently Asked
Questions page:
http://dos.myflorida.com/elections/contact
s/frequently-asked-questions/
Federal Hatch Act for State and
Local Employees
Although a person may not be someone
who would have to resign under Florida’s
resign-to run law, the person may be
precluded by the federal Hatch Act (5 USC
§ 1501 – 1508) from holding his or her
current job and becoming a candidate in a
partisan election. The Hatch Act restricts the
political activity of individuals employed by
the state, county, or municipality if the
employee’s salary is paid for completely by
federal funds. With local governments
making increasing use of federal grants,
state and local government employees must
be cognizant of the Hatch Act as it relates
to their political activities.
Please note, however, that pursuant to 5
USC § 1502(c), governors, lieutenant
governors, mayors, elected heads of
executive departments, and individuals
holding elective office are exempt from the
prohibition against being a candidate for
public office. The Hatch Act prohibits state,
county and municipal employees seeking
public office in a partisan election, not an
elected officer seeking re-election or
election to another office.
The Division has no authority to advise
individuals on the applicability of the Hatch
Act; however, the U.S. Office of Special
Counsel provides advisory opinions to
potential candidates. Inquiries about the
Hatch Act should be directed to the Special
Counsel’s “Hatch Act Unit.” The contact may
be in writing or by telephone at:
Hatch Act Unit
U.S. Office of Special Counsel
1730 M Street, N.W., Suite 218
Washington, D.C. 20036-4505
Tel: (800) 85-HATCH or (800) 854-2824
(202) 254-3650
Requests for Hatch Act advisory opinions may be
made by e-mail to: hatchact@osc.gov
Information about the Hatch Act as it
pertains to state and local employees may
be found at:
https://osc.gov/Pages/HatchAct.aspx
Federal Hatch Act for Federal
Employees
All civilian employees in the executive
branch of the federal government, except
the President and the Vice President, are
covered by the provisions of the Hatch Act.
Employees of the U.S. Postal Service and the
District of Columbia, except for the Mayor
of the District of Columbia, the District of
Columbia’s City Council and the District’s
Recorder of the Deeds, are also covered by
the Act. Part-time federal employees are
covered by the Act. If covered by the act, a
federal employee may not be a candidate in
a partisan election. For more information
about the Hatch Act as it relates to federal
employees, see:
https://osc.gov/pages/hatchact.aspx
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10
Changing Parties for Partisan Offices
A candidate seeking to qualify as a political
party candidate may not have been a
registered member of any other political
party for 365 days before the beginning of
qualifying preceding the general election for
which the person seeks to qualify. This
provision also applies to individuals seeking
election to a political party executive
committee office.
(Section 99.021, F.S.)
Changing the Designation of Office
A candidate may change the designation of
office by filing a new Form DS-DE 9 and a
written statement indicating the change
with the filing officer. However, the
candidate must notify each contributor in
writing and offer to return their
contribution using the following
procedure:
• Within fifteen days after filing the
change with the filing officer the
candidate must send a written notice to
all contributors.
• The candidate must offer (in the notice)
to return to the contributor on a pro rata
basis all contributions given in support
of the original office.
• The candidate must include (with the
notice) a copy of Form DS-DE 86,
Request for Return of Contribution.
• If the contributor returns Form DS-DE 86
within 30 days of receiving the notice,
the candidate must return a pro rata
share of all contributions given in
support of the original office.
• If the contributor does not return Form
DS- DE 86 within 30 days of receiving the
notice, the candidate may use the
contribution for the newly designated
office up to the maximum of the
contribution limits allowed by law. The
full amount of the contribution for the
original office shall count toward the
contribution limits for the new office.
Any amount that exceeds the
contribution limits for the new office
must be properly disposed of pursuant
to law.
(Section 106.021 (1)(a), F.S.)
The following formula is used to determine
the pro rata share:
The amount of contributions contributed to
the campaign that remain in the campaign
account on the date the candidate filed the
change of designation
MINUS
The amount already obligated for goods or
services
DIVIDED BY
The total amount of contributions
contributed to the campaign
MULTIPLIED BY
The amount of the contribution contributed
by the individual contributor
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Pro Rata Refund Example
The candidate received a total of $5,000
from all contributors. Of this amount, the
candidate has $2,500 remaining in the
campaign account with an outstanding
amount of $500 owed for goods and
services. This leaves $2,000 in the account
to be used for pro rata refunds. One
contributor gave a $500 original
contribution and wishes to have it returned.
$2,500 - $500 = $2,000 ÷ $5,000 = 40% x
$500 = $200 pro rata refund to the
contributor
(Section 106.021(1), F.S.)
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Chapter 6: Statement of
Solicitation
Who Must File Form DS-DE 102,
Statement of Solicitation
The Governor, Lieutenant Governor,
members of the Cabinet, state legislators, or
candidates for such offices who directly or
indirectly solicit, cause to be solicited, or
accept any contribution on behalf of an
organization that is exempt from taxation
under s. 527 or s. 501(c)(4) of the Internal
Revenue Code, which such individuals, in
whole or in part, establish, maintain, or
control, must file Form DS-DE 102.
When to File
Each office holder or candidate must
file Form DS-DE 102 within 5 days after he or
she directly or indirectly solicits, causes to be
solicited, or accepts any contribution on
behalf of a 527 or 501(c)(4) organization. An
office holder or candidate is required to file
this form only once for each organization.
Form DS-DE 102, Statement of Solicitation
shall be filed with the Division and, at a
minimum, must contain the following
information:
• The name of the person acting on behalf
of the organization.
• The name and type of the organization.
• A description of the relationship
between the person and the
organization.
Penalty for Late Filing
Failure to timely file Form DS-DE 102 shall
subject the person to a civil penalty of $50
per day for each late day, payable from the
personal funds of the violator.
Public Website and Mission
Statement
Upon filing Form DS-DE 102 with the
Division, a public website must be created
that contains the mission statement and the
names of persons associated with the
organization. The address of the website
shall be reported to the Division within 5
business days after the website is created.
Additional Reporting
All contributions received shall be disclosed
on the website within 5 business days after
deposit, together with the name, address,
and occupation of the donor. All
expenditures by the organization shall be
individually disclosed on the website within
5 business days after being made.
Important: An individual acting on behalf of
his or her own campaign, a political party, or
an affiliated party committee of which the
individual is a member is not required to
file Form DS-DE 102.
(Section 106.0701, F.S.)
Candidate & Campaign Treasurer Handbook
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Chapter 7: Prohibited Acts
Speaking at Political Meetings
No person shall pay money or give anything
of value for the privilege of speaking at a
political meeting in the furtherance of his or
her candidacy, nor shall anyone speaking for
such a person pay money or give anything of
value for such privilege.
(Section 106.15(1), F.S.)
Using State-Owned Aircraft or Motor
Vehicle
No candidate, in the furtherance of his or her
candidacy for nomination or election to
public office in any election, shall use any
state-owned aircraft or motor vehicle, as
provided in Chapter 287, F.S., solely for the
purpose of furthering his or her candidacy.
However, in the event a candidate uses any
state-owned aircraft or motor vehicle to
conduct official state business and while on
such trip performs any function in the
furtherance of his or her candidacy for
nomination or election to public office in any
election, the candidate shall prorate the
expenses incurred and reimburse the
appropriate agency for any trip not
exclusively for state business and shall pay
either a prorated share of all fixed and
variable expenses related to the ownership,
operation, and use of such aircraft or one-
half of the total fixed and variable expenses
related to the ownership, operation, and use
of such aircraft, whichever is greater. The
reimbursement shall be made from the
campaign account of the candidate.
(Section 106.15(2), F.S.)
Using Services of State, County,
Municipal, or District Officers or
Employees
A candidate may not, in the furtherance of
his or her candidacy for nomination or
election to public office in any election, use
the services of any state, county, municipal,
or district officer or employee of the state
during working hours.
(Section 106.15(3), F.S.)
Making Contributions in the Name of
Another
A person may not make any contribution
through or in the name of another, directly
or indirectly, in any election.
(Section 106.08(5), F.S.)
Solicitation from Religious,
Charitable and Civic Organizations
Candidates may not:
• Solicit contributions from any religious,
charitable, civic, or other causes or
organizations established primarily for
the public good.
• Make contributions, in exchange for
political support, to any religious,
charitable, civic, or other cause or
organizations established primarily for
the public good.
It is not a violation:
• To make gifts of money in lieu of flowers
in memory of a deceased person.
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• For a candidate to continue membership
in, or make regular donations from
personal or business funds to, religious,
political party, civic, or charitable
groups of which the candidate is a
member or to which the candidate has
been a regular donor for more than six
months.
• For a candidate to purchase, with
campaign funds, tickets, admission to
events, or advertisements from religious,
civic, political party, or charitable groups.
(Section 106.08(5), F.S.,
and Division of Elections Opinion 04-03)
Accepting Contributions in a
Government- Owned Building
No person shall make and no person shall
solicit or knowingly accept any political
contribution in a building owned by a
governmental entity. “Accept” means to
receive a contribution by personal hand
delivery from a contributor or the
contributor’s agent. This prohibition does
not apply when a government-owned
building or any portion thereof is rented for
the specific purpose of holding a campaign
fund raiser.
(Section 106.15(4), F.S.)
Making Malicious Statements
A candidate may not, with actual malice,
make any false statement about an opposing
candidate.
(Section 104.271, F.S.)
Making False Representation of
Military Service
A candidate may not falsely represent that
he or she served or is currently serving in the
military, whether active duty, Reserve or
National Guard.
(Section 104.2715, F.S.)
Certifying a False Report
Any candidate, campaign manager,
campaign treasurer, or deputy treasurer
who willfully certifies the correctness of any
report while knowing that such report is
incorrect, false, or incomplete commits a
misdemeanor of the first degree.
(Sections 106.07(5) and 106.19, F.S.)
Limitations on Political Activity for
Judicial Candidates
A candidate for judicial office shall not:
• Participate in any partisan political party
activities, except that such candidate
may register to vote as a member of any
political party and may vote in any party
primary for candidates for nomination of
the party in which he or she is registered
to vote.
• Campaign as a member of any political
party.
• Publicly represent or advertise herself or
himself as a member of any political
party.
• Endorse any candidate.
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• Make political speeches other than in the
candidate’s own behalf.
• Make contributions to political party
funds.
• Solicit contributions for any political
party.
• Accept contributions from any political
party.
• Accept or retain a place on any political
party committee.
• Make any contribution to any person,
group, or organization for its
endorsement to judicial office.
• Agree to pay all or any part of an
advertisement sponsored by any person,
group, or organization wherein the
candidate may be endorsed for judicial
office by any such person, group or
organization.
A candidate for judicial office or retention
therein who violates the provisions of this
section is liable for a civil fine of up to $1,000
to be determined by the Florida Elections
Commission.
A candidate for judicial office may attend
and speak on his or her own behalf at
political party meetings and other functions.
However, care must be exercised to insure
compliance with Chapter 105, F.S., and
the Code of Judicial Conduct.
(Section 105.071, F.S.,
and Division of Elections Opinion 78-34)
Judicial Candidates and the Judicial
Ethics Advisory Committee (JEAC)
The Florida Supreme Court recognizes the
JEAC as the body that may render written
advisory opinions concerning the conduct of
judges and judicial candidates for opinions
relating to elections and campaign–related
topics, see:
http://www.jud6.org/LegalCommunity/Leg
alPractice/opinions/jeacopinions/subjectopi
nions/Elections/elections.html
Candidate & Campaign Treasurer Handbook
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Chapter 8: Campaign Treasurers
Appointing Campaign Treasurers and
Deputy Treasurers
Each candidate and each individual seeking
election to a political party executive
committee shall appoint a campaign
treasurer by filing Form DS-DE 9,
Appointment of Campaign Treasurer and
Designation of Campaign Depository for
Candidates with the filing officer before
whom the candidate qualifies. The name and
address of the campaign treasurer must be
included on the form. A candidate may
appoint a campaign treasurer and designate
a campaign depository at any time, but no
later than the date the candidate qualifies
for office, and before any contributions are
received, any expenditures are made, and
any signatures are obtained on a candidate
petition. Nothing prohibits a person from
announcing his or her intention to become a
candidate prior to filing Form DS-DE 9, as
long as no contributions are received, no
expenditures are made, and no signatures
are obtained on a candidate petition.
• A candidate or individual seeking
election to a political party executive
committee must appoint a campaign
treasurer.
• A candidate or individual seeking
election to a political party executive
committee may appoint herself or
himself as campaign treasurer or deputy
campaign treasurer.
• A candidate for statewide office
(Governor, Cabinet and Supreme Court
Justice) may appoint no more than 15
deputy campaign treasurers. Any other
candidate may appoint no more than
three deputy campaign treasurers.
• Deputy campaign treasurers are
appointed in the same manner as the
campaign treasurer by filing Form DS-DE
9 with the filing officer.
Form DS-DE 9:
• Is considered “filed” only when the filing
officer receives the form, (not upon
mailing) and determines that the form is
complete.
• Shall be filed with the filing officer prior
to opening the campaign account.
• Shall be filed with the filing officer prior
to the candidate accepting any
contributions or making any
expenditures, or authorizing another to
accept contributions or make
expenditures on the person’s behalf.
• Shall be filed with the filing officer prior
to obtaining signatures on a DS-DE 104,
Candidate Petition.
Duties and Responsibilities
No contribution or expenditure, including
contributions or expenditures of a candidate
or of the candidate’s family, shall be directly
Candidate & Campaign Treasurer Handbook
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or indirectly made or received in furtherance
of the candidacy of any person for
nomination or election to political office in
the state except through the duly appointed
campaign treasurer of the candidate, subject
to the following exceptions:
• Independent expenditures;
• Reimbursements to a candidate or any
other individual for expenses incurred in
connection with the campaign by a check
drawn upon the campaign account and
reported pursuant to Section 106.07(4),
F.S. The full name and address of each
person to whom the candidate or other
individual made payment for which
reimbursement was made by check
drawn upon the campaign account shall
be reported pursuant to
Section 106.07(4), F.S., together with the
purpose of such payment;
• Expenditures made indirectly through a
treasurer for goods or services, such as
communications media placement or
procurement services, campaign signs,
insurance, or other expenditures that
include multiple integral components as
part of the expenditure and reported
pursuant to Section 106.07(4)(a)13.; or
• Expenditures made directly by affiliated
party committee or political party
regulated by Chapter 103, F.S., for
obtaining time, space or services in or by
any communications medium for the
purpose of jointly endorsing three or
more candidates, and any such
expenditure shall not be considered a
contribution or expenditure to or on
behalf of any such candidate for the
purposes of this chapter.
The campaign treasurer:
• Shall keep detailed accounts of all
contributions received and all
expenditures made by or on behalf of the
candidate. Such accounts must be kept
current within not more than two days
after the date a contribution is received
or an expenditure is made.
• Shall deposit all funds received by the
end of the 5th business day into the
campaign depository. All deposits
shall be accompanied by a bank deposit
slip containing the name of each
contributor and the amount of each
contribution.
• Shall keep detailed accounts of all
deposits made in any separate interest-
bearing account or certificate of deposit
and all withdrawals made from these
accounts to the primary depository and
all interest earned.
• Shall preserve all accounts for a number
of years equal to the term of office to
which the candidate seeks election.
• Shall file regular reports of all
contributions received and expenditures
made by or on behalf of such candidate.
• May be fined $1,000 or more or be
subjected to criminal penalties for failing
to file a campaign report or filing an
incomplete or inaccurate report.
Deputy campaign treasurers may exercise
any of the powers and duties of the
campaign treasurer when specifically
authorized to do so by the campaign
treasurer and candidate.
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Accounts, including separate interest-
bearing accounts and certificates of deposit,
kept by the campaign treasurer of a
candidate may be inspected under
reasonable circumstances before, during, or
after the election to which the accounts
refer by any authorized representative of the
Division or the Florida Elections Commission.
(Sections 106.021, 106.06,
106.07, 106.19 and 106.265, F.S.)
Resignation or Removal
IMPORTANT: When a campaign treasurer
resigns or is removed by the candidate, a
copy of the letter of resignation or removal
must be filed with the filing officer.
A campaign treasurer or deputy treasurer
can resign by:
• Submitting his or her resignation to the
candidate in writing and filing a copy
with the filing officer;
• The resignation is not effective until a
copy of the written resignation is filed
with the filing officer.
A candidate may remove the campaign
treasurer or deputy treasurer by:
• Giving written notice to the campaign
treasurer or deputy treasurer and filing a
copy with the filing officer;
• The removal is not effective until a copy
of the written notice is filed with the
filing officer.
In the case of death, resignation, or removal
of a campaign treasurer or deputy treasurer,
the candidate shall appoint a successor by
certifying the name and address to the filing
officer on Form DS-DE 9, Appointment of
Campaign Treasurer and Designation of
Campaign Depository for Candidates.
(Section 106.021(2), F.S.)
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Chapter 9: Campaign
Depositories
Primary Campaign Depository
A candidate and each individual seeking
election to a political party executive
committee must designate a primary
campaign depository with a bank, savings
and loan association, or credit union
authorized to do business in the State of
Florida. The campaign depository is
designated at the same time as a treasurer is
appointed on Form DS-DE 9 (Appointment
of Campaign Treasurer and Designation of
Campaign Depository for Candidates). A
candidate who seeks to qualify by the
petition process shall designate a campaign
depository prior to obtaining signatures on
petitions.
IMPORTANT: All contributions must be
deposited into such account and all
expenditures must be drawn by a check on
such account, except when paid with petty
cash. (See Chapter 11, Expenditures).
A candidate and each individual seeking
election to a political party executive
committee must file the name and address
of the primary campaign depository with the
same officer with whom the candidate files
the name of his or her campaign treasurer
on Form DS-DE 9.
The campaign account must be separate
from any personal or other account and used
only for depositing campaign contributions
and making expenditures.
Designating a campaign depository does not
mean physically opening an account. It is
merely naming the financial institution
where the campaign funds will be deposited.
This is because most banks require an initial
deposit to open a campaign account and a
contribution cannot be accepted prior to the
candidate filing a complete Form DS-DE 9.
All funds received by the campaign treasurer
shall, prior to the end of the fifth business
day following the receipt thereof, Saturdays,
Sundays, and legal holidays excluded, be
deposited in a campaign depository
designated pursuant to Section 106.021,
F.S., in an account that contains the name of
the candidate.
IMPORTANT: All deposits must be
accompanied by a bank deposit slip
containing the name of each contributor and
the amount contributed by each.
(Sections 106.021(1) and 106.05, F.S., and
Division of Elections Opinion 09-03)
Secondary Campaign Depository
A candidate may designate one secondary
depository in each county where an election
is held in which the candidate participates
for the sole purpose of depositing
contributions for transfer into the primary
depository.
A candidate must file the name and address
of each secondary campaign depository with
the same officer with whom the candidate
files the name of his or her campaign
treasurer on Form DS-DE 9.
If a contribution is deposited in a secondary
depository, the depository shall forward the
full amount of the deposit, along with a copy
of the deposit slip, to the primary depository
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prior to the end of the first business day
following the deposit.
(Sections 106.021(1) and 106.05, F.S.)
Separate Interest-Bearing Accounts
and Certificates of Deposit
In the event funds are available in the
primary campaign depository that are not
currently needed for the disbursement of
expenditures, the campaign treasurer or
deputy campaign treasurer may deposit
such funds into a separate interest-bearing
account designated as "(Name of
Candidate) Separate Interest- Bearing
Campaign Account" or may purchase a
certificate of deposit with the available
funds.
Any bank, savings and loan association, or
credit union authorized to transact business
in Florida may be used for this purpose.
The separate interest-bearing account or
certificate of deposit shall be separate from
any personal or other separate interest-
bearing account or certificate of deposit.
Any withdrawal from a separate interest-
bearing account or certificate of deposit of
the principal or earned interest or any part
thereof shall be made only for the purpose
of transferring funds to the primary
campaign account.
(Section 106.021(1), F.S.)
Campaign Checks
IMPORTANT: When issuing checks from the
campaign account, the campaign treasurer
or deputy treasurer shall be responsible for
the completeness and accuracy of the
information on such check and for insuring
that such expenditure is an authorized
expenditure.
Campaign checks must contain the following
information:
• The name of the campaign account of
the candidate
• Account number and name of bank,
• The exact amount of the expenditure,
• The signature of the campaign treasurer
or deputy treasurer,
• The exact purpose of the expenditure,
and
• The name of the payee.
• This information may be typed or hand-
printed on starter checks provided by the
bank until printed checks arrive.
(Section 106.11(1), F.S.)
Example of Campaign Check:
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Debit Cards
(See Chapter 11, Expenditures.)
A candidate may use a debit card to make
campaign expenditures.
• Must be obtained from the same bank
that has been designated as the primary
campaign depository.
• Must be issued in the name of the
treasurer, deputy treasurer, or
authorized user and state the name of
the campaign account of the candidate.
• No more than three debit cards shall be
issued.
(Section 106.11(2), F.S.,
and Division of Elections Opinion 00-03)
Credit Cards
(See Chapter 11, Expenditures.)
Candidates for statewide office (Governor,
Cabinet, and Supreme Court Justice) may
obtain and use credit cards for travel-related
campaign expenditures if the following
conditions are met:
• Must be obtained from the bank which
has been designated as the primary
campaign depository.
• Shall be in the name of the candidate and
reflect that the account is a campaign
account.
• Prior to use, a copy of the agreement or
contract between the candidate and the
bank, and a list of all persons authorized
to use the card shall be filed with the
Division.
• Must expire no later than midnight of the
last day of the month of the general
election.
• Billing statements shall be paid upon
receipt.
• Campaign travel-related expenditures
shall include transportation, lodging,
meals, and other expense incurred in
connection with traveling for campaign
purposes.
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Chapter 10: Contributions
A contribution is:
• A gift, subscription, conveyance, deposit,
loan, payment or distribution of money
or anything of value made for the
purpose of influencing the results of an
election or making an electioneering
communication. These include
contributions in-kind, having an
attributable monetary value in any form;
• A transfer of funds between political
committees, between electioneering
communications organizations, or
between any combination of these
groups;
• The payment, by any person other than
a candidate, of compensation for the
personal services of another person
which are rendered to a candidate
without charge to the candidate for such
services; or
• The transfer of funds by a campaign
treasurer or deputy campaign treasurer
between a primary depository and a
separate interest-bearing account or
certificate of deposit. The term includes
any interest earned on such account or
certificate.
The exceptions are:
• Services provided without compensation
by individuals volunteering a portion or
all of their time on behalf of a candidate
including, but not limited to, legal and
accounting services;
• Editorial endorsements.
IMPORTANT: The law provides no
exceptions for reporting contribution
information, regardless of the size of the
contribution (e.g., the reporting
requirements would be the same for a 50
cent contribution as for a $500
contribution).
(Section 106.011(5), F.S.)
Unauthorized Contributions
Any contribution received by a candidate
with opposition in an election or by the
campaign treasurer or deputy campaign
treasurer on the day of that election or less
than five days prior to the day of the
election must be returned to the contributor
and may not be used or expended by or on
behalf of the candidate.
(Section 106.08(3), F.S.)
Anonymous Contributions
When a candidate receives an anonymous
contribution it must be reported on the
candidate's campaign treasurer's report as
an anonymous contribution. A letter should
be submitted to the filing officer explaining
the circumstances surrounding the
acceptance of the anonymous contribution.
The candidate cannot spend the anonymous
contribution, but at the end of the campaign
can donate the amount to an appropriate
entity under Section 106.141, F.S.
(Division of Elections Opinion 89-02)
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In-Kind Contributions
In-kind contributions are anything of value
made for the purpose of influencing the
results of an election.
The exceptions are:
• Money;
• Personal services provided without
compensation by individual volunteers;
• Independent expenditures, as defined in
Section 106.011(5), F.S.; or
• Endorsements of three or more
candidates by affiliated party
committees or political parties.
(Section 106.011, F.S.;
and Division of Elections Opinion 04-06)
Any person who makes an in-kind
contribution shall, at the time of making the
contribution, place a fair market value on the
contribution. In-kind contributions are
subject to contribution limitations. Travel
conveyed upon private aircraft shall be
valued at the actual cost of per person
commercial air travel for the same or a
substantially similar route.
(Section 106.055, F.S.,
and Division of Elections Opinion 09-08)
Loans
Loans are considered contributions and are
subject to contribution limitations. Loans to
or from each person or political committee
must be reported together with names,
addresses, occupations, and principal places
of business, if any, of the lenders and
endorsers, including the date and amount of
each loan on the campaign treasurer’s
report.
Loans made by a candidate to his or her own
campaign are not subject to contribution
limitations. A candidate who makes a loan to
his or her campaign and reports the loan as
required by Section 106.07, F.S. may be
reimbursed for the loan at any time the
campaign account has sufficient funds to
repay the loan and satisfy its other
obligations.
All personal loans exceeding $500 in value,
made to a candidate and used for campaign
purposes and made in the twelve months
preceding his or her election to office, must
be reported on Forms DS-DE 73 and 73A,
Campaign Loans Report, and filed with the
filing officer within ten days after being
elected to office.
Any person who makes a contribution to pay
all or part of a loan incurred in the twelve
months preceding the election, to be used
for the campaign, may not contribute more
than the amount allowed in Section
106.08(1), F.S.
(Sections 106.011, 106.07
and 106.075, F.S.)
Cash Contributions
A candidate may not accept an aggregate
cash contribution or contribution by means
of a cashier’s check from the same
contributor in excess of $50 per election. A
money order or traveler’s check is not
considered cash.
IMPORTANT: Cash contributions must be
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reported on campaign treasurer’s reports to
include the full name and address of each
person who gave a cash contribution during
the reporting period, together with the
amount and date of such cash contribution.
(Sections 106.07(4) and 106.09, F.S.,
and Division of Elections Opinion 90-15.)
Debit and Credit Card Contributions
A candidate may accept contributions via a
credit card or debit card. These
contributions are categorized as a "check"
for reporting purposes.
(Division of Elections Opinions 94-02
and 00-03)
Contribution Limits for Candidates
IMPORTANT: Except for political parties or
affiliated party committees, no person or
political committee may make contributions
in excess of: (1) $3,000 to a candidate for
statewide office or for retention as a justice
of the Supreme Court. Candidates for the
offices of Governor and Lieutenant Governor
on the same ticket are considered a single
candidate for the purpose of this section; (2)
$1,000 to a candidate for retention as a
judge of a district court of appeal; a
candidate for legislative office; a candidate
for multicounty office; a candidate for
county-wide office or in any election
conducted on less than a countywide basis;
or a candidate for county court judge or
circuit judge. The primary and general
elections are separate elections. (See
Glossary for the definition of “person.”)
(Section 106.08(1)(a) F.S.)
These limits do not apply to contributions
made by a state or county executive
committee of a political party or affiliated
party committee regulated by Chapter 103,
F.S., or to amounts contributed by a
candidate to his own campaign. The
contribution limits do not apply to
individuals seeking election to a political
party executive committee because they
are not “candidates.”
A candidate may not:
• Accept contributions until Form DS-DE 9,
Appointment of Campaign Treasurer and
Designation of Campaign Depository for
Candidates, is filed with the filing officer;
• Accept a contribution in excess of the
above limits from any one person per
election, provided the candidate is an
opposed candidate and the contribution
is received within the timeframe
applicable to each election;
• Accept contributions from family
members in excess of the above limits
per election;
• Accept contributions from a county
executive committee of a political party
whose contributions in the aggregate
exceed $50,000, or from the national or
state executive committees of a political
party, including any subordinate
committee of such political party or
affiliated party committees, who
contributions in the aggregate exceed
$50,000. Polling services, research
services, cost for campaign staff,
professional consulting services, and
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telephone calls are not contributions to
be counted toward the contribution
limits, but must still be reported by the
candidate. All other contributions are
counted toward the contribution limits;
• A candidate for statewide (Governor,
Cabinet and Supreme Court Justice)
office may not accept contributions from
a national, state, or county executive
committee of a political party, including
any subordinate committee of a
national, state, or county committee of a
political party, or affiliated party
committee, which contributions in the
aggregate exceed $250,000; or
• Accept contributions after the date he or
she withdraws his or her candidacy, is
defeated, becomes unopposed or is
elected.
(Sections 106.08 and 106.19, F.S.)
Foreign Contributions
Federal law prohibits contributions from
foreign nationals to any federal, state, or
local candidate, unless the foreign national
possesses a green card. Further information
can be accessed by contacting the Federal
Election Commission at 1-800-424-9530 or
on their website at http://www.fec.gov.
Violations
Any candidate, campaign manager,
campaign treasurer, or deputy treasurer of
any candidate, agent or person acting on
behalf of any candidate, or other person who
knowingly and willfully:
• Accepts a contribution in excess of the
limits prescribed by Section 106.08, F.S.;
• Fails to report any contribution required
to be reported by Chapter 106, F.S.;
• Falsely reports or deliberately fails to
include any information required by
Chapter 106, F.S.; or
• Makes or authorizes any expenditure in
violation of Section 106.11(4), F.S., or
any other expenditure prohibited by
Chapter 106, F.S.; is guilty of a
misdemeanor of the first degree,
punishable as provided in Section
775.082 or Section 775.083, F.S.
(Section 106.19, F.S.)
2016 Deadlines for Accepting
Contributions
Any contribution received by a candidate
with opposition in an election, or the
campaign treasurer or deputy campaign
treasurer, on the day of that election or less
than five days prior to the day of that
election must be returned to the
contributor. It may not be used or expended
by or on behalf of the candidate.
(See Appendix B for 2016 Deadlines)
Candidate & Campaign Treasurer Handbook
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Chapter 11: Expenditures
Definition
An expenditure is a purchase, payment,
distribution, loan, advance, transfer of funds
by a campaign treasurer or deputy campaign
treasurer between a primary depository and
a separate interest-bearing account or
certificate of deposit, or gift of money or
anything of value made for the purpose of
influencing the results of an election or
making an electioneering communication.
General Requirements
A candidate shall:
• Pay all campaign expenditures by a check
drawn on the campaign account (except
petty cash);
• Pay the qualifying fee by a check drawn
on the campaign account;
• Pay for all expenses authorized or
incurred for the purchase of goods or
services upon final delivery and
acceptance of the goods or services; and
• Pay for public utilities such as telephone,
electric, gas, water and like services
when the bill is received. Utility
companies providing services to
candidates must charge a deposit
sufficient to meet all anticipated charges
during a billing period.
IMPORTANT: No candidate, campaign
manager, treasurer, deputy treasurer, or any
person acting on behalf of the foregoing,
shall authorize any expenses, unless there
are sufficient funds on deposit in the primary
depository account of the candidate to pay
the full amount of the authorized expense,
to honor all other checks draw on such
account, which checks are outstanding, and
to meet all expenses previously authorized
but not yet paid.
Sufficient funds means that the funds at
issue have been delivered for deposit to the
financial institution at which such account is
maintained and not that such funds are
available for withdrawal in accordance with
the deposit rules or the funds availability
policies of such financial institution.
Checks
IMPORTANT: Only a campaign treasurer or
deputy campaign treasurer is allowed to sign
checks drawn on the campaign account. The
campaign treasurer or deputy campaign
treasurer who signs a check shall be
responsible for the completeness and
accuracy of the information on the check
and for ensuring it is an authorized
expenditure. Candidates are prohibited
from signing campaign checks unless they
have appointed themselves campaign
treasurer or deputy treasurer.
A candidate or other individual may be
reimbursed for expenses incurred in
connection with the campaign by a check
drawn on the campaign account and
reported pursuant to Section 106.07(4), F.S.
The full name and address of each person to
whom the candidate or other individual
made payment for which reimbursement
was made by check drawn upon the
campaign account shall be reported
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pursuant to Section 106.07(4), F.S., together
with the purpose of such payment.
Living Expenses
A candidate or the spouse of a candidate
may not use campaign funds to defray
normal living expenses for the candidate or
the candidate’s immediate family other than
expenses actually incurred during the
campaign for transportation, meals and
lodging.
(Sections 106.011(10), 106.021(3),
106.14 and 106.1405, F.S.)
Petty Cash Funds
A campaign treasurer may provide a petty
cash fund for the candidate. To establish a
petty cash fund, the campaign treasurer
must write a check drawn on the primary
campaign account. Petty cash may only be
used for office supplies, transportation
expenses, and other necessities.
A candidate must:
• Spend petty cash in amounts of less than
$100;
• Report the total amount withdrawn and
the total amount spent for petty cash in
each reporting period;
• Keep complete records of petty cash
although each expenditure does not
have to be reported individually;
• Not mix cash contributions with petty
cash; and
• Not use petty cash for the purchase of
time, space, or services from any
communications media.
Limits on Petty Cash Fund Amounts
From the day a candidate appoints his or her
campaign treasurer until the last day a
candidate can qualify for office, the
campaign treasurer may withdraw from the
campaign account for the purpose of
providing a petty cash fund for the
candidate:
• $500 per calendar quarter.
After qualifying is over and until the election
in which the candidate is eliminated or
elected to office or the time in which the
candidate becomes unopposed, the
treasurer may withdraw:
• $500 per week for all statewide
(Governor, Cabinet, and Supreme
Court Justice) candidates.
• $100 per week for all other candidates.
(Sections 106.07 and 106.12, F.S.,
and Division of Elections Opinion 06-10)
Independent Expenditures
An independent expenditure means an
expenditure made by a person for the
purpose of expressly advocating the
election or defeat of a candidate, which
expenditure is not controlled by,
coordinated with, or made upon
consultation with, any candidate or agent of
such candidate. An expenditure for such
purpose by a person having a contract with
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the candidate or agent of such candidate in
a given election period is not an independent
expenditure.
Expressly advocates means any
communication which uses phrases
including, but not limited to: “vote for”,
“elect,” “support,” “cast your ballot for,”
“Smith for Congress,” “vote against,”
“defeat,” “oppose,” and “reject.”
If the independent expenditure is, in the
aggregate, in the amount of $5000 or more,
the person must file reports with the
candidate’s filing officer in the same manner
and time as a political committee.
Political advertisements paid for by an
independent expenditure must contain the
following statement: “Paid political
advertisement paid for by (name and
address of person paying for the
advertisement) independently of any
(candidate or committee).”
However, an expenditure for the purpose of
expressly advocating the election or defeat
of a candidate which is made by the national,
state, or county executive committee of a
political party, including any subordinate
committee of a national, state, or county
committee of a political party, an affiliated
party committee, or by any political
committee, or any other person, is not
considered an independent expenditure if
the committee or person:
1. Communicates with the candidate, the
candidate's campaign, or an agent of the
candidate acting on behalf of the
candidate, including a pollster, media
consultant, advertising agency, vendor,
advisor, or staff member concerning the
preparation of, use of, or payment for,
the specific expenditure or advertising
campaign at issue; or
2. Makes a payment in cooperation,
consultation, or concert with, at the
request or suggestion of, or pursuant to
any general or particular understanding
with the candidate, the candidate's
campaign, a political committee
supporting the candidate, or an agent of
the candidate relating to the specific
expenditure or advertising campaign at
issue; or
3. Makes a payment for the dissemination,
distribution, or republication, in whole or
in part, of a broadcast or a written,
graphic, or other form of campaign
material prepared by the candidate, the
candidate's campaign, or an agent of the
candidate, including a pollster, media
consultant, advertising agency, vendor,
advisor, or staff member; or
4. Makes a payment based on information
about the candidate's plans, projects, or
needs communicated to a member of
the committee or person by the
candidate or any agent of the candidate,
provided the committee or person uses
the information in any way, in whole or
in part, either directly or indirectly, to
design, prepare, or pay for the specific
expenditure or advertising campaign at
issue;
5. After the last day of the qualifying period
prescribed for the candidate, there is a
consultation about the candidate's
plans, projects, or needs in connection
with the candidate's pursuit of election
to office and the information is used in
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any way to plan, create, design, or
prepare an independent expenditure or
advertising campaign with:
o An officer, director, employee or
agent of a national, state or county
executive committee of a political
party or an affiliated party
committee that has made or intends
to make expenditures in connection
with or contributions to the
candidate; or
o A person whose professional services
have been retained by a national,
state or county executive committee
of a political party that has made or
intends to make expenditures in
connection with or contributions to
the candidate;
6. After the last day of the qualifying period
prescribed for the candidate, retains the
professional services of any person also
providing those services to the candidate
in connection with the candidate's
pursuit of election to office; or
7. Arranges, coordinates, or directs the
expenditure, in any way, with the
candidate or an agent of the candidate.
(Sections 106.011(12),
and 106.071, F.S.)
Credit Cards
Candidates for statewide office (Governor,
Cabinet, and Supreme Court Justice) may
obtain a credit card under the following
conditions:
• For use in making travel-related
campaign expenditures to include
transportation, lodging, meals, and other
travel expenses incurred.
• It must be obtained from the same bank
designated as the primary campaign
depository.
• It must be in the name of the candidate
and reflect that it is a campaign account.
• A copy of the agreement or contract
between the candidate and bank, along
with a list of all persons authorized to use
the card, must be filed with the Division
of Elections prior to being used.
• The credit card must expire no later than
midnight of the last day of the month of
the general election.
• Each statement received from the issuer
of the credit card must be paid upon
receipt.
(Section 106.125, F.S.)
Debit Cards
Debit cards may be used in lieu of campaign
checks and are considered bank checks if:
• Obtained from the same bank as the
primary campaign depository.
• Issued in the name of the treasurer,
deputy treasurer, or authorized user.
• Contains the name of the campaign
account of the candidate.
• No more than three are issued.
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• The person using the card does not
receive cash as part of, or independent
of, any transaction for goods or services.
All debit card receipts must contain:
• Last four digits of the debit card number.
• Exact amount of expenditure.
• Name of payee.
• Signature of campaign treasurer, deputy
treasurer, or authorized user.
• Exact purpose of expenditure.
Any of the above listed information, if not
included on the receipt, may be handwritten
on, or attached to, the receipt by the
authorized user before submitting to the
campaign treasurer. The debit card user shall
be responsible for the completeness and
accuracy of the information and for insuring
that such expenditure is authorized.
(Section 106.11, F.S)
Electioneering Communications
Electioneering communication means a
communication publicly distributed by a
television station, radio station, cable
television system, satellite system,
newspaper, magazine, direct mail, or
telephone that:
• Refers to or depicts a clearly identified
candidate for office without expressly
advocating the election or defeat of a
candidate but that is susceptible of no
reasonable interpretation other than an
appeal to vote for or against a specific
candidate;
Is made within 30 days before a primary
or special primary election or 60 days
before any other election for the office
sought by the candidate; and
Is targeted to the relevant electorate in
the geographical area the candidate
would represent if elected.
he exceptions are:
. A communication disseminated through
a means of communication other than a
television station, radio station, cable
television system, satellite system,
newspaper, magazine, direct mail,
telephone, or statement or depiction by
an organization, in existence before the
time during which a candidate named or
depicted qualifies for that election, made
in that organization’s newsletter
distributed only to members of that
organization;
. A communication in a news story,
commentary or editorial distributed
through the facilities of any radio station,
television station, cable television
system, or satellite system unless the
facilities are owned or controlled by a
political party, political committee, or
candidate. A news story distributed
through the facilities owned or
controlled by a political party, political
committee, or candidate may
nevertheless be exempt if it represents a
bona fide news account communicated
through a licensed broadcasting facility
and the communication is part of a
general pattern of campaign-related
news accounts that give reasonably
•
•
T
1
2
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equal coverage to all opposing
candidates in the area;
3. A communication that constitutes a
public debate or forum that includes at
least two opposing candidates for an
office or one advocate and one
opponent of an issue, or that solely
promotes such a debate or forum and is
made by or on behalf of the person
sponsoring the debate or forum,
provided that the staging organization:
o Is either a charitable organization
that does not make other
electioneering communications and
does not otherwise support or
oppose any political candidate or
political party; or a newspaper, radio
station, television station, or other
recognized news medium; and
o Does not structure the debate to
promote or advance one candidate
or issue position over another.
Expenditures for Electioneering
Communications
An expenditure made for, or in furtherance
of, an electioneering communication shall
not be considered a contribution to or on
behalf of any candidate and shall not
constitute an independent expenditure, nor
be subject to the limitations applicable to
independent expenditures.
An expenditure for an electioneering
communication is made when the earliest of
the following occurs:
• A person executes a contract for
applicable goods or services;
• A person makes payment, in whole or in
part, for the production or public
dissemination of applicable goods or
services; or
• The electioneering communication is
publicly disseminated.
(Sections 106.011(10) and (8), F.S.)
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Chapter 12: Political Advertising
A political advertisement is a paid expression
in a communications medium prescribed in
section 106.011(4) F.S., whether radio,
television, newspaper, magazine, periodical,
campaign literature, direct mail, or display or
by means other than the spoken word in
direct conversation, which expressly
advocates the election or defeat of a
candidate or the approval or rejection of an
issue.
(Section 106.011(15), F.S.)
Candidate Disclaimers
Except as noted below, any political
advertisement that is paid for by a
candidate (except a write-in candidate) and
that is published, displayed, or circulated
before, or on the day of, any election must
prominently state:
“Political advertisement paid for and
approved by (name of candidate), (party
affiliation) for (office sought)” or “Paid by
(name of candidate), (party affiliation), for
(office sought).”
Any political advertisement that is paid for
by a write-in candidate and that is
published, displayed, or circulated before, or
on the day of, any election must prominently
state:
“Political advertisement paid for and
approved by (name of candidate), write-in
candidate, for (office sought)” or “Paid by
(name of candidate), write-in candidate, for
(office sought).”
(Section 106.143(1), F.S.)
Also, the disclaimer language alternatives
provided above must be verbatim as quoted
in s. 106.143, F.S. Variations are prohibited
by law.
Any political advertisement of a candidate
running for partisan office shall express the
name of the political party of which the
candidate is seeking nomination or is the
nominee.
If the candidate for partisan office is
running as a candidate with no party
affiliation, any advertisement of the
candidate must state that the candidate has
no party affiliation. A candidate who is
registered in a political party may run as a
candidate with “no party affiliation” without
changing his or her registration.
The candidate shall provide a written
statement of authorization to the
newspaper, radio station, television station,
or other medium for each advertisement
submitted for publication, display,
broadcast, or other distribution.
Candidates running for non-partisan office
may not state the candidate’s political party
affiliation in the disclaimer, or in the body of
the advertisement. Exception: The candidate
is not prohibited from stating the
candidate’s partisan related experience.
(Sections 106.143(3) and (5), F.S.)
Note: A candidate running for an office that
has a district, group, or seat number does
not have to indicate the district, group, or
seat number in the political advertisement
or disclaimer.
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Exceptions to Disclaimer
Requirements
The disclaimer requirement in section
106.143(1), Florida Statutes, does not apply
to any campaign message or political
advertisement used by a candidate and the
candidate’s supporters or by a political
committee if the message or advertisement is:
(a) Designed to be worn by a person.
(b) Placed as a paid link on an Internet
website provided the message or
advertisement is no more than 200
characters in length and the link directs
the user to another Internet website that
complies with the disclaimer
requirements in section 106.143(1),
Florida Statutes.
(c) Placed as a graphic or picture link where
compliance with the requirements of
this section is not reasonably practical
due to the size of the graphic or picture
link and the link directs the user to
another Internet website that complies
with section 106.143(1), Florida Statutes.
(d) Placed at no cost on an Internet website
for which there is no cost to post content
for public users.
(e) Placed or distributed on an unpaid
profile or account which is available to
the public without charge or on a social
networking Internet website, as long as
the source of the message or
advertisement is patently clear from the
content or format of the message or
advertisement. A candidate or political
committee may prominently display a
statement indicating that the website or
account is an official website or account
of the candidate or political committee
and is approved by the candidate or
political committee. A website or
account may not be marked as official
without prior approval by the candidate
or political committee.
(f) Distributed as a text message or other
message via Short Message Service,
provided the message is no more than
200 characters in length or requires the
recipient to sign up or opt in to receive it.
(g) Connected with or included in any
software application or accompanying
function, provided that the user signs up,
opts in, downloads, or otherwise
accesses the application from or through
a website that complies with section
106.143(1), Florida Statutes.
(h) Sent by a third-party user from or
through a campaign or committee's
website, provided the website complies
with section 106.143(1), Florida Statutes.
(i) Contained in or distributed through any
other technology-related item, service,
or device for which compliance with
section 106.143(1), Florida Statutes, is
not reasonably practical due to the size
or nature of such item, service, or device
as available, or the means of displaying
the message or advertisement makes
compliance with section 106.143(1),
Florida Statutes, impracticable.
(Section 106.143(10), F.S.)
Disclaimer requirements do not apply to
individuals seeking a publicly elected
position on a political party executive
committee.
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Examples of advertisements with disclaimers:
Note: The word “elect” or “re-elect” is not required to be used in political advertisements.
However, the word "re-elect" may not be used if the candidate is not the incumbent for the office
sought.
1. Non-incumbent, partisan candidate running for partisan office:
OR
2. Incumbent, partisan candidate running for partisan office:
OR
3. Non-incumbent, no party affiliation candidate running for partisan office:
OR
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4. Non-incumbent candidate running for nonpartisan office:
OR
5. Incumbent candidate running for nonpartisan office:
OR
Disclaimer for Write-in Candidates
Any political advertisement that is paid for by a write-in candidate and that is published, or
circulated before, or on the day of, any election must prominently state: “political advertisement
paid for and approved by…(name of candidate)…, write-in candidate, for… (office sought)…” OR
“Paid by… (name of candidate)…, write-in candidate, for… (office sought)…”
Example:
OR
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Non-incumbent Advertisements
Required:
The word "for" must be used in the body of such advertisement between the name of the
candidate and the office sought. This does not apply to bumper stickers, or if the advertisement
satisfies one of the exceptions in section 106.143(10), Florida Statutes.
Example:
OR
Advertisement Provided In-kind
Required:
Political advertisements made as in-kind contributions from a political party must prominently
state: “Paid political advertisement paid for by in-kind by (name of political party) Approved by
(name of person, party affiliation, and office sought in the political advertisement.)”
Example:
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Chapter 13: Other Disclaimers
Any political advertisement not paid for by a candidate that is published, displayed, or circulated
prior to, or on the day of, any election must prominently be marked “paid political
advertisement” or “pd. pol. adv.” and must state the name and address of the persons paying for
the advertisement.
The political advertisement must also state whether the advertisement and cost of production is
paid for or provided in-kind by or at the expense of the entity publishing, displaying, broadcasting,
or circulating the political advertisement.
(Section 106.143(1)(c), F.S.)
Endorsements in Political Advertisements
It is unlawful for any candidate or person on behalf of a candidate to represent that any person
or organization supports such candidate, unless the person or organization so represented has
given specific approval in writing to the candidate to make such representation. However, this
paragraph does not apply to editorial endorsement by any newspaper, radio or television station,
or other recognized news medium; and publication by a party committee advocating the
candidacy of its nominees.
(Section 106.143(4), F.S.)
Example:
Political advertisement for a candidate representing that an organization supports him, paid for
in-kind by the organization, with specific approval from the organization in writing:
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Independent Expenditure Disclaimers
Any person who makes an independent expenditure for a political advertisement shall provide a
written statement that no candidate has approved the advertisement to the newspaper, radio
station, television station, or other medium for each such advertisement submitted for
publication, display, broadcast, or other distribution. The advertisement must also contain a
statement that no candidate has approved the advertisement. This paragraph does not apply to
campaign messages used by a candidate and his or her supporters if those messages are designed
to be worn by a person.
(Sections 106.143(5)(b) and (10), F.S.)
Example:
Independent expenditure political advertisement supporting a partisan candidate running for a
partisan office:
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Disclaimers for Other than Independent Expenditures
Any political advertisement, not paid for by a candidate, including those paid for by a political
party or affiliated party committee, other than an independent expenditure, offered on behalf of
a candidate must be approved in advance by the candidate. Such political advertisement must
expressly state that the content of the advertisement was approved by the candidate and must
state who paid for the advertisement. The candidate shall provide a written statement of
authorization to the newspaper, radio station, television station, or other medium for each such
advertisement submitted for publication, display, broadcast, or other distribution. This
paragraph does not apply to messages used by a candidate and his or her supporters if those
messages are designed to be worn by a person.
(Section 106.143(5)(a) and (10), F.S.)
Example:
Political advertisement, not an independent expenditure, offered on behalf of a nonpartisan
candidate:
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Disclaimers on Novelty Items
None of the requirements of Section 106.143, Florida Statutes, apply to novelty items having a
retail value of $10 or less which support, but do not oppose, a candidate or issue.
(Section 106.143(8), F.S.)
Examples:
Pens/Pencils Golf Balls Balloons
Language Other Than English
Any political advertisement which is published, displayed, or produced in a language other than
English may provide the information required by Section 106.143, Florida Statutes, in the
language used in the advertisement.
(Section 106.143(9), F.S.)
Electioneering Communications Disclaimers
Any electioneering communication, other than a telephone call, shall prominently state “Paid
electioneering communication paid for by… (Name and address of person paying for the
communication)….” For disclaimers on telephone calls, see Chapter 16, Solicitation. Any person
who fails to include the disclaimer in any electioneering communication that is required to
contain such disclaimer commits a misdemeanor of the first degree, punishable as provided in
Section 775.082 or 775.083, F.S.
(Section 106.1439, F.S.)
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Other Political Disclaimer Examples
Billboards:
Clothing:
None of the requirements of Section 106.143, Florida Statutes, to include political disclaimers,
apply to campaign messages or political advertisements used by a candidate and the candidate’s
supporters or by a political committee if the message advertised is designed to be worn by a
person.
(Section 106.143(10), F.S.)
Bumper stickers:
Jane Doe
State Senate, District 17
Paid by Jane Doe, Rep., for State Senate
NOTE: On bumper stickers, there is no requirement to use the word “for” between the
candidate’s name and the office being sought in the body of the bumper sticker.
(Section 106.143(6), F.S.)
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Miscellaneous Advertisements
Any advertisement, other than a political advertisement, independent expenditure, or
electioneering communication, on billboards, bumper stickers, radio, or television, or in a
newspaper, a magazine, or a periodical, intended to influence public policy or the vote of a public
official, shall clearly designate the sponsor of such advertisement by including a clearly readable
statement of sponsorship. If the advertisement is broadcast on television, the advertisement
shall also contain a verbal statement of sponsorship. This section shall not apply to an editorial
endorsement.
(Section 106.1437, F.S.)
Example of an advertisement to influence the vote of a public official:
An expenditure made for, or in furtherance of, a miscellaneous advertisement is not considered
to be a contribution to or on behalf of a candidate, and does not constitute an independent
expenditure. Such expenditures are not subject to the limitations applicable to independent
expenditures.
Use of Closed Captioning and Descriptive Narrative in all Television Broadcasts
Each candidate, political party, and political committee must use closed captioning and
descriptive narrative in all television broadcasts regulated by the Federal Communications
Commission that are on behalf of, or sponsored by, a candidate, political party, affiliated party
committee, or political committee or must file a written statement with the qualifying officer
setting forth the reasons for not doing so. Failure to file this statement with the qualifying officer
constitutes a violation of the Florida Election Code and is under the jurisdiction of the Florida
Elections Commission.
(Section 106.165, F.S.)
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Chapter 14: Fund Raisers
A campaign fund raiser is any affair held to
raise funds to be used in a campaign for
public office. Campaign fund raisers may not
be held until the person becomes a
candidate.
(Sections 106.011(1) and 106.025, F.S.)
Contributions from Fund Raisers
All monies and contributions received with
respect to a campaign fund raiser are
campaign contributions. All contributions
are subject to the contribution limits
contained in Section 106.08, F.S., and are to
be accounted for and reported as any other
contribution.
(Section 106.025, F.S.)
Expenditures for Fund Raisers
All expenditures with respect to a campaign
fund raiser which are made or reimbursed by
a check drawn on the campaign account of
the candidate are campaign expenditures.
All expenditures must be accounted for and
are subject to the same restrictions as other
campaign expenditures.
(Section 106.025, F.S.)
Tickets
Any tickets or advertising for a campaign
fund raiser must comply with the
requirements of section 106.143, Florida
Statutes.
(Section 106.025, F.S.)
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Chapter 15: Telephone
Solicitation
Telephone Solicitation
Disclosure requirements:
1. Any telephone call, including an
electioneering communication
telephone call, shall identify the persons
or organizations sponsoring the call by
stating either: “Paid for by … (name or
persons or organizations sponsoring the
call) …” or “Paid for on behalf of … (name
of persons or organizations authorizing
call)….” This telephone disclaimer does
not apply to any telephone call in which
the individual making the call is not being
paid and the individuals participating in
the call know each other prior to the call.
(Section 106.1439(2)
and 106.147(1)(a), F.S.)
2. Any telephone call conducted for the
purpose of polling respondents
concerning a candidate that is a part of a
series of like telephone calls that consists
of fewer than 1,000 completed calls and
averages more than two minutes in
duration is presumed to be a political poll
and not subject to the provisions of the
above paragraph.
3. Prohibitions:
a. No telephone call shall state or imply
that the caller represents any person
or organization unless the person or
organization so represented has
given specific approval in writing to
make such representation.
b. No telephone call shall state or imply
that the caller represents a
nonexistent person or organization.
4. Written Authorization Requirements:
Any telephone call, not conducted by
independent expenditure, which
expressly advocates for or against a
candidate, requires prior written
authorization by the candidate. A copy of
such written authorization must be
placed on file with the qualifying officer
by the candidate prior to the time the
calls commence.
5. Penalties: Any person who willfully
violates any provision of this section
commits a misdemeanor of the first
degree, punishable as provided in
Section 775.082 or Section 775.083, F.S.
The term “person” includes any candidate;
any officer of any political committee,
affiliated party committee, or political party
executive committee; any officer, partner,
attorney, or other representative of a
corporation, partnership, or other business
entity; and any agent or other person acting
on behalf of any candidate, political
committee, affiliated party committee,
political party executive committee, or
corporation, partnership, or other business
entity.
(Section 106.147, F.S.)
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Registered Agent
1. Disclosure requirements:
a. Any person or organization that
conducts any business in this
state which consists of making
paid telephone calls supporting
or opposing any candidate or
elected public official must, prior
to conducting such business,
have and continuously maintain,
for at least 180 days following the
cessation of such business
activities in the state, a registered
agent for the purpose of any
service of process, notice, or
demand required or authorized
by law and must file with the
Division of Elections a notice of
such registered agent. Such
registered agent must be an
individual who is a resident of this
state, a domestic corporation, or
a foreign corporation authorized
to do business in this state.
However, this section does not
apply to any person or
organization already lawfully
registered to conduct business in
this state.
b. Conducting business in this state
as specified in the preceding
paragraph includes both placing
telephone calls from a location in
this state and placing telephone
calls from a location outside this
state to individuals located in this
state.
c. Form DS-DE 100, Telephone
Solicitation, Registered Agent
Notice, shall be filed with the
Division of Elections and, at a
minimum, must elicit all of the
following information:
i. The name, address, and
telephone number of the
registered agent.
ii. The name, address, and
telephone number of the
person or organization
conducting business in
this state as specified.
iii. The Division of Elections
must be notified
immediately of any
changes in the
information required in a.
above.
2. Violations: Any person or organization
that violates this section commits a
misdemeanor of the first degree,
punishable as provided in Section
775.082 or Section 775.083, F.S.
(Section 106.1475, F.S.)
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46
Chapter 16: Filing Campaign
Reports
Each campaign treasurer designated by a
candidate shall file regular reports of all
contributions received and all expenditures
made by or on behalf of such candidate.
The candidate and his or her campaign
treasurer shall certify as to the correctness
of each report. Each person so certifying
shall bear the responsibility for the accuracy
and veracity of each report. Any campaign
treasurer or candidate who willfully certifies
the correctness of any report while knowing
that such report is incorrect, false or
incomplete commits a misdemeanor of the
first degree.
(Section 106.07, F.S.)
Where to File
A campaign treasurer is required to file
campaign treasurer’s reports with the officer
with whom the candidate registers.
Candidates filing reports with the Division
are required to file by means of the
Electronic Filing System. If the candidate’s
filing officer is other than the Division,
contact the appropriate filing officer to find
out the requirements.
The web address for filing online with the
Division is: https://efs.dos.state.fl.us/
(Section 106.07(2), F.S.)
When to File
Reports must be filed on the 10th day
following the end of each calendar month
from the time the candidate registers,
except that if the 10th day occurs on a
Saturday, Sunday or legal holiday, the report
shall be filed on the next business day that is
not a Saturday, Sunday or legal holiday.
A statewide candidate must file reports:
1. On the 60th day immediately preceding
the primary election, and each week
thereafter, with the last weekly report
being filed on the 4th day immediately
preceding the general election.
2. On the 10th day immediately preceding
the general election, and each day
thereafter, with the last daily report
being filed the 5th day immediately
preceding the general election.
All other candidates must file reports on the
60th day immediately preceding the primary
election and bi-weekly on each Friday
thereafter through and including the 4th day
immediately preceding the general election,
with additional reports due on the 25th and
11th days before the primary election and
the general election.
For candidates that file with the Division, see
the “Reporting Dates Calendar” at:
http://dos.myflorida.com/elections/forms-
publications/publications/
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47
An individual seeking a publicly elected
position on a political party executive
committee who receives a contribution or
makes an expenditure must file a single
report of all contributions and expenditures
on the 4th day immediately preceding the
primary election. (See Chapter 18, Reporting
for Individuals Seeking a Publicly Elected
Position on a Party Executive Committee.)
Unless the electronic filing requirements of
Section 106.0705, Florida Statutes, apply,
reports shall be filed no later than 5 p.m. of
the day designated. A report postmarked by
the U.S. Postal Service no later than midnight
of the day designated is deemed timely filed.
A report received by the filing officer within
5 days after the designated due date that
was delivered by the U.S. Postal Service is
deemed timely filed unless it has a postmark
indicating the report was mailed after the
designated due date. A certificate of mailing
obtained from and dated by the U.S. Postal
Service at the time of mailing or a receipt
from an established courier company, which
bears a date on or before the date on which
the report is due, is proof of mailing in a
timely manner. Reports filed with the
Division through the Electronic Filing System
(EFS) are due no later than midnight, Eastern
Time, of the due date.
(Sections 106.07, 106.0705
and 106.141, F.S.)
Penalty for Late Filing
Any candidate failing to file a report on the
designated due date shall be subject to a fine
of $50 per day for the first three days late
and, thereafter, $500 per day for each late
day, not to exceed 25 percent of the total
receipts or expenditures, whichever is
greater, for the period covered by the late
report. However, for the reports
immediately preceding the primary and
general election, the fine shall be $500 per
day for each late day, not to exceed 25
percent of the total receipts or expenditures,
whichever is greater, for the period covered
by the late report. For a candidate’s
termination report, the fine shall be $50 per
day for each late day, not to exceed 25
percent of the total receipts or expenditures,
whichever is greater for the period covered
by the late report. All fines must be paid
from the candidate’s personal funds – not
campaign funds.
(Section 106.07(2) and (8), F.S.)
Notice of No Activity
In any reporting period during which a
candidate has not received funds or made
any expenditures, the filing of the required
report for that period is waived. However,
the candidate must notify the filing officer
in writing on or before the prescribed
reporting date that no report is being filed
on that date. (A notice of no activity filed
with the Division must be filed electronically
using the EFS.) The next report filed must
specify that the report covers the entire
period between the last submitted report
and the report being filed.
(Section 106.07, F.S.)
Incomplete Reports
If a campaign treasurer files a report that is
deemed incomplete, it shall be accepted on
a conditional basis. The campaign treasurer
will be notified by the filing officer as to why
the report is incomplete. The campaign
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48
treasurer must file an addendum to the
incomplete report within seven days of
notification. The addendum must include all
necessary information to complete the
report.
(Section 106.07(2), F.S.)
Reporting Total Sums
Each campaign treasurer’s report required
by Chapter 106, F.S., shall contain the total
sums of all loans, in-kind contributions, and
other receipts by or for such candidate, and
total sums of all expenditures made by such
candidate during the reporting period. The
reporting forms shall be designed to elicit
separate totals for in-kind contributions,
loans, and other receipts.
(Section 106.07, F.S.)
Reporting Contributions
Each report must contain:
• Full name, address, specific occupation,
amount, and date of each person making
a contribution. Reports must provide as
clear a description as practicable of the
principal type of business conducted for
corporations contributing. The principal
type of business or the occupations are
not required if the contribution is $100
or less, or from a relative provided the
relationship is reported.
• Name, address, amount, and date of
each political committee making any
transfer of funds.
• Full name, address, specific occupation,
principal place of business of the lender
and endorser, date and amount of each
loan.
• Statement of each contribution, rebate,
refund, or other receipts not listed in 1.
through 3. above.
(Sections 106.07(4) and
112.312(21), F.S.)
Returning Contributions
Contributions must be returned to the
contributor if:
• A candidate receives a contribution in
excess of the limitations provided by law.
• A candidate with opposition in an
election receives a contribution on the
day of that election or less than five days
prior to the date of that election.
• A candidate receives a contribution once
he or she is elected, defeated, becomes
unopposed, or withdraws his or her
candidacy.
If the contribution to be returned has not
been deposited into the campaign account,
report the contribution as a contribution
returned using form DS-DE 02.
If the contribution has been deposited into
the campaign account:
• Report the contribution; and
• Write a check from the campaign
account to the contributor for the
amount of the contribution and report
this on the itemized contribution report
using the contribution type “Refund.”
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49
This amount is reported as a negative.
The candidate may also wish to submit a
written explanation to the filing officer.
(Section 106.08, F.S.)
Reporting Expenditures
Each report must contain:
• Full name and address of each person to
whom expenditures have been made
along with the amount, date, and clear
purpose of the expenditure. Name,
address, and office sought by each
candidate on whose behalf such
expenditure was made.
• Full name and address of each person to
whom an expenditure for personal
services, salary or reimbursed authorized
expenses was made along with the
amount, date, and clear purpose of the
expenditure.
• Total amount withdrawn and the total
amount spent from the petty cash fund.
Each expenditure from the petty cash
fund need not be individually reported
but complete records of petty cash
expenditures must be kept.
• Transaction information for each credit
card purchase. Credit cards may be used
by statewide (Governor, Cabinet and
Supreme Court Justice) candidates only.
(See Division of Elections Opinion 05-07.)
• Amount and nature of debts and
obligations owed by or to the candidate,
which relate to the conduct of any
political campaign.
• The amount and nature of any separate
interest-bearing accounts or certificates
of deposit. Identification of the financial
institution in which such accounts or
certificates of deposit are located must
be identified.
• The primary purposes of an expenditure
made indirectly through a campaign
treasurer for goods and services such as
communications media placement or
procurement services, campaign signs,
insurance, and other expenditures that
include multiple components as part of
the expenditure. The primary purpose of
an expenditure shall be that purpose,
including integral and directly related
components, that comprises 80 percent
of such expenditure.
• Total sum of expenditures during the
reporting period.
(Section 106.07, F.S.)
Special Requirements for Judicial
Retention Candidates
A candidate for retention as a Justice of the
Supreme Court or a Judge of a District Court
of Appeal who has not received any
contributions or made any expenditures,
may file a sworn statement on Form DS-DE
96, Affidavit of Intention, at the time of
qualifying that he or she does not anticipate
receiving contributions or making
expenditures in connection with his or her
candidacy for retention to office.
Such candidate must file a final report within
90 days following the general election for
which the candidate’s name appeared on
the ballot for retention. The candidate may
Candidate & Campaign Treasurer Handbook
50
use Form DS-DE 97, Affidavit of Compliance,
for this purpose.
A candidate for retention to judicial office
who, after filing Form DS-DE 96 receives any
contributions or makes any expenditures in
connection with his or her candidacy for
retention must immediately file a statement
to that effect with the qualifying officer and
must begin filing reports as an opposed
candidate pursuant to Section 106.07, F.S.
(Sections 105.08(2) and 106.141, F.S.)
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51
Chapter 17: Termination
Reports
Once a candidate withdraws, becomes
unopposed, is eliminated, or elected to
office, he or she may only expend funds from
the campaign account to:
• Purchase “thank you” advertising for up
to 75 days after he or she withdraws,
becomes unopposed, is eliminated, or
elected to office.
• Pay for items which were obligated
before he or she withdrew, became
unopposed, was eliminated, or elected
to office.
• Pay for expenditures necessary to close
down the campaign office and to
prepare final campaign reports.
• Dispose of surplus funds as provided in
Section 106.141, F.S.
(Section 106.11(5), F.S.)
Because individuals who seek election to a
political party executive committee are not
“candidates,” they do not file termination
reports.
Prior to Disposing of Surplus Funds
A candidate may be reimbursed by the
campaign for any previously reported
contributions by the candidate to the
campaign, in full or in part.
A candidate who filed an oath stating that he
or she was unable to pay the fee for
verification of petition signatures without
imposing an undue burden on his or her
personal resources or on resources
otherwise available to him or her, must
reimburse the state or local government
entity, whichever is applicable, for such
waived fee prior to disposing of any funds
under the surplus provisions contained in
Section 106.141(4), F.S.
(Section 106.141, F.S.)
Disposing of Surplus Funds
Once a candidate withdraws, becomes
unopposed, is eliminated, or elected to
office, the candidate must dispose of the
funds on deposit in his or her campaign
account and file a campaign treasurer’s
report (termination report) reflecting the
disposition of funds.
A candidate required to dispose of surplus
funds must, at the option of the candidate,
dispose of such funds within 90 days by any
of the following means, or a combination
thereof:
1. Return pro rata to each contributor the
funds that have not been spent or
obligated.
2. Donate the funds that have not been
spent or obligated to a charitable
organization or organizations that meet
the qualifications of Section 501(c)(3) of
the Internal Revenue Code.
3. Give not more than $25,000 of the funds
that have not been spent or obligated to
the political party of which such
candidate is a member.
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52
4. Give the funds that have not been spent
or obligated:
a. In the case of a candidate for
state office, to the state to be
deposited in the General
Revenue Fund; or
b. In the case of a candidate for
office of a political subdivision, to
such political subdivision, to be
deposited in the general fund
thereof.
5. Transfer funds to an office account (See
Chapter 20, Office Accounts).
6. In the case of a candidate elected to
state office, retain up to $20,000 in the
campaign account for re-election to the
same office. (See Chapter 21, Carryover
Campaign Funds)
The termination report must include:
1. The name and address of each person or
unit of government to whom any of the
funds were distributed and the amounts
thereof;
2. The name and address of each person to
whom an expenditure was made
together with the amount and purpose;
and
3. The amount of such funds transferred to
an office account together with the
name and address of the bank in which
the office account is located.
If a refund check is received after all surplus
funds have been disposed of, the check may
be endorsed by the candidate and the
refund disposed of pursuant to Section
106.141, F.S. An amended termination
report must be filed with the filing officer.
All reports must be signed by the candidate
and the campaign treasurer and certified as
true and correct.
(Section 106.141, F.S.)
Money from Separate Interest-
Bearing Account or Certificate of
Deposit
A campaign treasurer of any candidate who
withdraws, becomes unopposed, or is
eliminated, or elected to office, and who has
funds on deposit in any interest-bearing
account or certificate of deposit, must,
within seven days, transfer such funds and
accumulated interest earned thereon to the
primary campaign account for disposal.
However, when funds are in an account in
which penalties will apply for withdrawal
within the seven day period, the campaign
treasurer must transfer such funds and
accumulated interest earned thereon as
soon as the funds can be withdrawn without
penalty, or within 90 days after the
candidate becomes unopposed, withdraws
his or her candidacy, or is elected, or
eliminated, whichever comes first.
(Section 106.141, F.S.)
Campaign Loans Report
A person elected to office must report all
loans, exceeding $500 in value, made to him
or her and used for campaign purposes, and
made in the twelve months preceding his or
her election to office, to the filing officer.
The report must be made on Forms DS-DE 73
and 73A, Campaign Loan Report within ten
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53
days after being elected to office. Loan
reports filed with the Division must be filed
using the EFS.
Any person who makes a contribution to an
individual to pay all or part of a loan incurred
in the twelve months preceding the election,
to be used for the individual’s campaign,
may not contribute more than the amount
which is allowed in Section 106.08(1), F.S.
(Section 106.075, F.S.)
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54
Chapter 18: Reporting for
Individuals Seeking a Publicly
Elected Position on a Party
Executive Committee
An individual seeking a publicly elected
position on a political party executive
committee who receives a contribution or
makes an expenditure shall file a report of all
contributions received and all expenditures
made.
(Section 106.0702(1), F.S.)
Where to File
The report shall be filed with the Supervisor
of Elections of the appropriate county.
When to File
The report shall be filed on the 4th day
immediately preceding the primary election.
Reports shall be filed no later than 5 p.m. of
the day designated; however, any report
postmarked by the United States Postal
Service by the day designated shall be
deemed to have been filed in a timely
manner. Any report received by the filing
officer within 5 days after the designated
due date shall be deemed timely filed unless
it has a postmark that indicates that the
report was mailed after the designated due
date. A certificate of mailing obtained from
and dated by the United States Postal
Service at the time of mailing, or a receipt
from an established courier company, which
bears a date on or before the date on which
the report is due is proof of mailing in a
timely manner.
The report filed must contain information of
all contributions received and expenditures
made as of the day preceding the designated
due date. All such reports must be open to
public inspection.
(Section 106.0702(2), F.S.)
A reporting individual may submit the report
required under this section through an
electronic filing system, if used by the
supervisor for other candidates, in order to
satisfy the filing requirement. Such reports
shall be completed and filed through the
electronic filing system not later than
midnight on the 4th day immediately
preceding the primary election.
(Sections 106.0702(1), F.S.)
Termination Reports Not Required
Because individuals seeking a publicly
elected position on a political party
executive committee are not “candidates,”
such individuals are not required to file
termination reports.
Penalty for Late Filing
Any reporting individual who fails to file a
report on the designated due date shall be
subject to a fine of $50 per day for the first
three days late and, thereafter, $500 per day
for each late day, not to exceed 25 percent
of the total receipts or expenditures,
whichever is greater.
(Section 106.0702(7), F.S.)
Candidate & Campaign Treasurer Handbook
55
Incomplete Reports
A report that is deemed to be incomplete by
the supervisor shall be accepted on a
conditional basis. The reporting individual
will be notified by the supervisor as to why
the report is incomplete. The reporting
individual must file an addendum to the
incomplete report within seven days of
notification. The addendum must include all
necessary information to complete the
report.
(Section 106.0702(3), F.S.)
Reporting Requirements
Each report must contain:
• Full name, address, specific occupation,
amount, and date of each person making
a contribution. Reports must provide as
clear a description as practicable of the
principal type of business conducted for
corporations contributing. The principal
type of business or the occupations are
not required if the contribution is $100
or less, or from a relative provided the
relationship is reported.
• Name, address, amount, and date of
each political committee making any
transfer of funds.
• Full name, address, specific occupation,
principal place of business of the lender
and endorser, date and amount of each
loan.
• Statement of each contribution, rebate,
refund, or other receipts not listed in
above.
• Full name and address of each person to
whom expenditures have been made
along with the amount, date, and clear
purpose of the expenditure. Name,
address, and office sought by the
reporting individual on whose behalf
such expenditure was made.
• Transaction information for each credit
card purchase.
• Amount and nature of debts and
obligations owed by or to the reporting
individual, which relate to the conduct of
any political campaign.
• The amount and nature of any separate
interest-bearing accounts or certificates
of deposit. Identification of the financial
institution in which such accounts or
certificates of deposit are located must
be identified.
(Sections 106.0702(4), and
112.312(21), F.S.)
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56
Chapter 19: Electronic Filing of
Campaign Reports
The Electronic Filing System (EFS) is an
Internet system for recording and reporting
campaign finance activity. Each candidate
required to file reports with the Division
under Section 106.07, F.S., must file such
reports with the Division by means of the
EFS.
Reports filed pursuant to this section:
• Shall be completed and filed through the
EFS not later than 12:00 midnight,
Eastern Time, of the due date. Reports
not filed by this time are late filed and
are subject to the penalties under
Sections 106.07(8) or 106.29(3), F.S., as
applicable.
• Are considered to be under oath by the
candidate and treasurer, and such
persons are subject to provisions of
Sections 106.04(4)(d), 106.07(5), or
106.29(2), F.S., as applicable. Persons
given a secure sign- on to the EFS are
responsible for protecting such from
disclosure and are responsible for all
filings using such credentials, unless they
have notified the Division that their
credentials have been compromised.
(Sections 106.0705
and 106.0706, F.S.)
Accessing the EFS
From Internet Explorer you can access the
EFS at https://efs.dos.state.fl.us. Each
candidate is provided an identification
number and initial password to gain entry.
Once you log in using the initial password,
you will be prompted to change it to a
confidential one.
Creating Reports
Campaign reports must be entered, saved,
reviewed, and filed via the EFS either by
directly entering data into the web
application or by uploading data using an
approved vendor’s software. The Division
maintains a list of software vendors whose
programs meet the file specifications for
filing campaign reports. Instructions for
uploading reports are provided in the EFS
User’s Guide.
Submitting Reports
Reports will be held in pending status until
the report is ready to be filed. Each person
eligible to file a report will receive a PIN
(personal identification number) that allows
the person to file reports via the EFS. A
person’s PIN is considered the same as that
person’s signature on a filed report.
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57
Electronic Receipts
The person filing a report on the EFS may
print an electronic receipt verifying the
report was filed with the Division. Each
report filed by means of the EFS is
considered to be under oath and such
persons filing the report are subject to the
provisions of Chapter 106, F.S.
EFS HELP LINE
(850) 245-6280
EFS HELP GUIDE
http://dos.myflorida.com/media/694090/d
sde110a.pdf
NOTE: For further information on the EFS,
see Rule 1S-2.017, Florida Administrative
Code, Reporting Requirements for
Campaign Treasurer’s Reports.
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Chapter 20: Office Accounts
A candidate elected to office or a candidate
who will be elected to office by virtue of his
or her being unopposed may, in addition to
disposing of all the funds in the campaign
account in accordance with Section
106.141(4), F.S., transfer funds from the
campaign account to an office account any
amount up to the limits listed below:
• $50,000 for a candidate for statewide
office;
• $10,000 for a candidate for multicounty
office;
• $10,000 multiplied by the number of
years in the term of office for which
elected for a candidate for legislative
office;
• $5,000 multiplied by the number of years
in office for which elected for a
candidate for county office or for a
candidate for any election on less than a
countywide basis;
• $6,000 for a candidate for retention as a
justice of the Supreme Court;
• $3,000 for a candidate for retention as a
judge of a district court of appeal;
• $3,000 for a candidate for county court
judge or circuit judge.
(Section 106.141(5), F.S.)
Using the Office Account
The office account must be separate and
apart from any other account, including any
other type of “office account” such as a
legislative account. Any funds so retained by
a candidate must be used only for legitimate
expenses in connection with the candidate’s
public office, which may include:
1. Travel expenses incurred by the officer
or staff member;
2. Personal taxes payable on office account
funds by the candidate or elected public
official;
3. Professional services provided by a
certified public accountant or attorney
for preparation of the election public
official’s financial disclosure filing
pursuant to s 112.3144 or s. 112.3145;
4. Costs to prepare, print, produce, and
mail holiday cards or newsletters about
the elected public official’s public
business to constituents if such
correspondence does not constitute a
political advertisement, independent
expenditure or electioneering
communication as provided in s.
106.011;
5. Fees or dues to religious, civic, or
charitable organizations of which the
elected public official is a member;
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6. Items of modest value such as flowers,
greeting cards, or personal notes given
as a substitute for, or in association with,
an elected public official’s personal
attendance at a constituent’s special
event of family occasion, such as the
birth of a child, graduation, wedding, or
funeral;
7. Personal expenses incurred by the
elected public official in connection with
attending a constituent meeting or event
where public policy is discussed, if such
meetings or events are limited to no
more than once a week; or
8. Expenses incurred in the operation of the
elected public official’s office, including
the employment of additional staff.
As the duties and responsibilities of each
office are different, what are considered
“legitimate expenses in connection with the
candidate’s public office” will vary. For
additional information, please contact the
legal or accounting department for your
office.
If a candidate is re-elected to office or
elected to another office and has funds
remaining in the office account, the
candidate may transfer surplus campaign
funds to the office account. However, at no
time may the total funds in the office
account exceed the limitation imposed by
Section 106.141(5), F.S.
(Section 106.141(5), F.S.)
Reporting Office Account Funds
A candidate is required to file a report on the
10th day following the end of each calendar
quarter following the 90-day termination
report until the office account is closed.
The officers required to file office account
reports with the Division must file reports
electronically using the office account
electronic filing system at:
https://doesecure.dos.state.fl.us/OfficeAcc
ountsOnline/
Unless the county or city has a different
process, those candidates required to file
with county or city filing officers file reports
using the following forms:
• Form DS-DE 48, Office Account Report,
and
• Form DS-DE 48A, Office Account
Disbursement or Deposit Information.
Upon leaving office, any person who has
funds in an office account shall give such
funds to:
• A charitable organization or
organizations that meet the
requirements of Section 501(c)(3) of the
Internal Revenue Code; or,
• In the case of a state officer, to the state
to be deposited in the General Revenue
Fund; or,
• In the case of an officer of a political
subdivision, to the political subdivision to
be deposited in the general fund thereof.
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Such reports shall be signed by the
candidate, certified as true and correct and
filed with the officer before whom campaign
reports were filed.
(Section 106.141(5) and (8), F.S.,
and Division of Elections Opinion 06-04)
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61
Chapter 21: Carryover Campaign
Funds
A candidate elected to state office or a
candidate who will be elected to state office
by virtue of his or her being unopposed after
candidate qualifying ends, may retain up to
$20,000 in her or her campaign account, or
in an interest-bearing account or certificate
of deposit, for use in her or her next
campaign for the same office, in addition to
the disposition methods provided in
subsections 106.141 (4) and (5). All
requirements applicable to candidate
campaign accounts under this chapter,
including disclosure requirements applicable
to candidate campaign accounts, limitations
on expenditures, and limitations on
contributions, apply to any retained funds.
The term “state office” means Governor,
Lieutenant Governor, Attorney General,
Chief Financial Officer, Commissioner of
Agriculture, State Senator, State
Representative, Justice of the Supreme
Court, District Court of Appeal Judge, Circuit
Court Judge, State Attorney, and Public
Defender.
The term “same office” with respect to
legislative office means an office in the same
legislative body, irrespective of district
number or designation or geographic
boundary.
If a candidate who has retained funds under
this subsection does not qualify as a
candidate for reelection to the same office,
all retained funds shall be disposed of as
otherwise required by this section or
106.11(5) within 90 days after the last day of
candidate qualifying for that office.
Requirements in this section application to
the disposal of surplus funds, including
reporting requirements, are applicable to
the disposal of retained funds.
(Section 106.141(6), F.S.)
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Chapter 22: Recordkeeping
Contributions
• The campaign treasurer of each
candidate shall keep detailed accounts of
all contributions received, which shall be
current within not more than two days
after the date of receiving the
contribution.
(Section 106.06, F.S.)
• All funds received by the campaign
treasurer of any candidate shall be
deposited in the campaign depository
prior to the end of the fifth business day
following receipt (Saturdays, Sundays
and legal holidays excluded).
(Section 106.05, F.S.)
• All money and contributions received
with respect to a campaign fund raiser
are deemed campaign contributions and
shall be accounted for and subject to the
same restrictions as other campaign
contributions.
(Section 106.025, F.S.)
• All deposits shall be accompanied by a
bank deposit slip containing the name of
each contributor and the amount
contributed by each.
(Section 106.05, F.S.)
• The campaign treasurer shall keep
detailed accounts of all deposits made in
any separate interest-bearing account or
certificate of deposit and of all interest
earned.
(Section 106.06, F.S.)
• Contributions deposited in a secondary
campaign depository shall be forwarded
to the primary campaign depository
prior to the end of the first business day
following the deposit. A copy of the
deposit slip shall accompany the deposit.
(Section 106.05, F.S.)
Expenditures
• The campaign treasurer of each
candidate shall keep detailed accounts of
all expenditures made, which shall be
current within not more than two days
after the making of the expenditure.
(Section 106.06, F.S.)
• Credit Cards for Statewide (Governor,
Cabinet and Supreme Court Justice)
Candidates Only - Receipts for each
credit card purchase shall be retained by
the treasurer with the records for the
campaign account. The treasurer shall
require an accounting of actual expenses
and reconcile any overpayment or
underpayment to the original payee.
(Sections 106.07 and 106.125, F.S.)
• Receipts for debit card transactions must
contain: (1) the last four digits of the
debit card number; (2) the exact amount
of the expenditure; (3) the name of the
payee; (4) the signature of the campaign
treasurer, deputy treasurer, or
authorized user; and (5) the exact
purpose for which the expenditure is
authorized. Any information required
but not included on the debit card
transaction receipt may be handwritten
on, or attached to, the receipt by the
authorized user before submission to the
treasurer.
(Section 106.11, F.S.)
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• All expenditures made with respect to a
campaign fund raiser which are made or
reimbursed by a check drawn on the
campaign account shall be deemed to be
campaign expenditures to be accounted
for and subject to the same restrictions
as other campaign expenditures.
(Section 106.025, F.S.)
• The campaign treasurer shall keep
detailed accounts of all withdrawals
made from any separate interest-
bearing account or certificate of deposit
to the primary depository and of all
interest earned.
(Section 106.06, F.S.)
• The campaign treasurer shall retain the
records pursuant to Section 106.06, F.S.
(Section 106.07, F.S.)
Preservation of Accounts
Accounts kept by the campaign treasurer of
a candidate shall be preserved by the
campaign treasurer for a number of years
equal to the term of the office to which the
candidate seeks election.
(Section 106.06, F.S.)
Inspections
• Accounts kept by the campaign treasurer
of a candidate, including separate
interest-bearing accounts and
certificates of deposit, may be inspected
under reasonable circumstances before,
during, or after the election to which the
accounts refer by any authorized
representative of the Division or the
Florida Elections Commission. The right
of inspection may be enforced by
appropriate writ issued by any court of
competent jurisdiction.
(Section 106.06, F.S.)
• Records maintained by the campaign
depository shall be subject to inspection
by an agent of the Division or the Florida
Elections Commission at any time during
normal banking hours, and such
depository shall furnish certified copies
of any such records to the Division or
Florida Elections Commission upon
request.
(Section 106.07, F.S.)
• It is the duty of the Division to make,
from time to time, audits and field
investigations with respect to reports
and statements filed under the
provisions of Chapter 106, F.S., and with
respect to alleged failures to file any
report or statement required under the
provisions of Chapter 106, F.S.
(Section 106.22(6), F.S.)
• It is the duty of the Division to conduct
random audits with respect to reports
and statements filed under Chapter 106,
F.S., and with respect to alleged failure to
file any reports and statements required
under Chapter 106, F.S.
(Section 106.22(10), F.S.)
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Chapter 23: Bookkeeping
Suggestions
The Division has a few suggestions which
may be helpful to campaign treasurers in
setting up a system to record and maintain
campaign information.
• Keep a schedule of due dates for
campaign treasurer’s reports. The
Division’s website provides each
candidate with a calendar of election and
reporting dates.
• Know what period of time each report
covers and only report activity occurring
during that reporting period.
• If filing with the Division, keep a copy of
the electronic receipt for each report
filed for your own records. If filing with
the local officers, keep the certificate of
mailing.
• Record all contributions when received.
Make sure to include the name, address,
specific occupation, or principal type of
business if over $100, amount, and date
of each contribution. Keep contributions
itemized by monetary, in-kind, and
loans.
• Record all expenditures when they
occur. List the name and address of each
person to whom the expenditure was
made along with the amount, date, and
purpose.
• Keep a petty cash ledger of all
expenditures. These individual listings do
not have to be listed on campaign
treasurer’s reports, only the total
amount withdrawn and total amount
spent per reporting period.
• Monitor the cash flow to know how
much money is available at all times in
the account to avoid any possibility of
authorizing an expenditure when money
is not available to pay for such
expenditure.
• Maintain a listing of all funds currently in
the separate interest-bearing account,
certificate of deposit or money market
account.
• Make sure an authorization for
advertising has been obtained from the
candidate.
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Chapter 24: Florida Elections
Commission
The Florida Elections Commission is a
separate and independent entity from the
Division. Commissioners are appointed by
the Governor from lists of names submitted
by legislative leaders.
Automatic Fine Appeal Process
Any candidate may appeal or dispute a fine
for a late filed campaign treasurer’s report.
The appeal must be based upon, but not
limited to, unusual circumstances
surrounding the failure to file on the
designated due date. The candidate may
request and is entitled to a hearing before
the Florida Elections Commission, which has
the authority to waive the fine in whole or in
part. The Florida Elections Commission must
consider the mitigating and aggravating
circumstances contained in Section
106.265(1), F.S., when determining the
amount of a fine, if any, to be waived. The
appeal must be made within 20 days of the
receipt of the notice of payment due. The
candidate must, within the 20 day period,
notify the filing officer in writing of his or her
intention to bring the matter before the
Commission.
(Section 106.07(8)(c), F.S.)
Complaint Process
Any person who has information of a
violation of Chapters 104 or 106, F.S., shall
file a sworn complaint with the Florida
Elections Commission, 107 West Gaines
Street, Suite 224, Tallahassee, Florida 32399-
1050 or call 850- 922-4539. A complaint
form may be obtained from the Florida
Elections Commission or downloaded from
the Commission’s website at:
http://www.fec.state.fl.us.
(Sections 106.25 and 106.28, F.S.)
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Appendix
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66
Appendix A: Frequently Asked Questions
Candidates
Q1. If I want to be a no party affiliation candidate, can I still be registered to vote as a
Republican or Democrat?
Yes. Any registered elector who qualifies for office without party affiliation will have their name
placed on the ballot at the general election without party affiliation.
(Section 99.0955(1), F.S.)
Q2. Do I have to designate a campaign treasurer and depository before I make public my
intention to run for office?
No. A person must appoint a campaign treasurer and designate a depository prior to qualifying
for office, obtaining signatures on petitions, accepting contributions or making expenditures.
Nothing in the election laws prohibits a person from announcing their intention to become a
candidate prior to designating a treasurer or depository as long as no contributions are received
and no expenditures are made in connection with that announcement.
(Section 106.021, F.S.)
Q3. What if I want to change my campaign treasurer or other officers?
File a reappointment of campaign treasurer (Form DS-DE 9) with the filing officer along with a
copy of the letter of resignation or removal.
Q4. How are judges elected in Florida and what are their terms?
Merit Retention
Not all judges in Florida are elected to office. Supreme Court Justices and Judges of the District
Court of Appeal are always appointed by the Governor from a list of three to six candidates
presented by the Judicial Nominating Commission for that court. Once appointed, they must
serve at least one year before the next primary (i.e. both the primary and general elections must
be one year away) election and, thereafter, must face a "yes" or "no" vote every six years as to
whether they will remain in office. If a judge is not retained the appointment process starts again.
Further information can be obtained from the Florida State Courts website at
http://www.flcourts.org.
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Elected Judges
Elected circuit judges and county court judges have six year terms that begin on the first Tuesday
after the first Monday in January following the general election. They are on the primary and
general election ballots the year before the term ends in January. If a judicial candidate receives
a majority of the votes at the primary election, the candidate's name will not appear on the
general election ballot unless a write-in candidate has qualified for the same office. If no
candidate receives a majority of the votes at the primary election, the names of the two
candidates receiving the highest number of votes will appear on the general election ballot. The
candidate receiving the highest number of votes at the general election is elected to office.
Q5. Can a judicial candidate speak at a political party function?
A judicial candidate may attend and speak in his own behalf at political party functions. However,
care must be exercised to insure compliance with the election laws and the Code of Judicial
Conduct. (Chapter 105, F.S. and Division of Elections Opinion 78-34.) For opinions of the Judicial
Ethics Advisory Commission, see:
http://www.jud6.org/LegalCommunity/LegalPractice/opinions/jeacopinions/jeac.html
Q6. I am a county court judge candidate. Where do I file and qualify?
You must file your appointment of campaign treasurer and designation of campaign depository
and qualify with the supervisor of elections office in the county where you reside.
(Section 105.031, F.S.)
Q7. When can I start collecting signatures to qualify as a petition candidate?
Before collecting any signatures, all candidates (except federal and special district candidates)
must file the Appointment of Campaign Treasurer and Designation of Campaign Depository
(Form DS-DE 9) with the filing officer. Each petition must be submitted before noon of the 28th
day preceding the first day of the qualifying period for the office sought to the Supervisor of
Elections of the county in which such petition was circulated.
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Campaign Finance
Q8. Do persons running for a political party executive committee office (e.g. precinct
committeeperson) for precinct committeeperson have to file campaign reports?
Only if the person has received a contribution or made an expenditure; if applicable, the person
files a single report on the 4th day before the primary election. Although, persons seeking
election to political party executive committees are specifically exempt from the definition of
"candidate,” the political party executive office falls within the definition of “election.”
(Sections 103.091, 106.011(3), (7) and 106.0702 F.S.)
Q9. May a candidate appoint himself or herself as campaign treasurer?
Yes.
(Section 106.021(1)(c), F.S.)
Q10. Must a campaign treasurer be a registered voter in Florida?
No.
(Section 106.021(1)(c), F.S.)
Q11. How many deputy treasurers may a candidate have?
Candidates for statewide office may appoint up to 15 deputy treasurers. Other candidates may
appoint up to 3 deputy treasurers.
(Section 106.021(1)(a), F.S.)
Q12. Can a deputy treasurer file and submit campaign reports?
Yes. A deputy treasurer may perform all of the duties of a campaign treasurer when specifically
authorized to do so by the campaign treasurer.
(Section 106.021(4), F.S.)
Q13. Who is responsible for keeping tabs on aggregate totals of campaign contributions?
The campaign treasurer is responsible for receiving and reporting all contributions.
(Section 106.06, F.S.)
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Q14. May a candidate accept a contribution from a trust fund?
Yes. Chapter 106, F.S., defines a "person" as an individual, corporation, association, firm,
partnership, joint venture, joint stock company, club, organization, estate, trust, business trust,
syndicate, or other combination of individuals having collective capacity. The term also includes
a political party, affiliated party committee, or political committee.
(Section 106.011(14), F.S.)
Q15. Do I have to itemize small contributions of $5, $10, $50, etc.?
Yes. The law provides no exceptions for the reporting of contribution information, regardless of
the size of the contribution. The full name and address of the contributor are also required.
(Section 106.07(4)(a), F.S.)
Q16. Are in-kind contributions subject to the same limitations as monetary contributions?
Yes. In Chapter 106, F.S., the definition of a "contribution" includes contributions in-kind having
an attributable monetary value in any form. Therefore, in-kind contributions are subject to the
same limitations set for monetary contributions.
(Section 106.011(5) and 106.08, F.S.)
Q17. How is the value of an in-kind contribution determined?
The contributor must inform the person receiving the contribution of the fair market value at the
time it is given.
(Section 106.055, F.S.)
Q18. Can a corporation give to a candidate, political committee or political party?
Yes. A corporation is under the definition of a "person" in Chapter 106, F.S.
(Section 106.011(14), F.S.)
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Q19. I am opposed in the general election, but I have no opposition in the primary election,
therefore, my name will not be on the primary election ballot. Must I abide by the prohibition
on accepting contributions less than five days prior to the primary election?
No. Only candidates opposed in the primary election are required to comply. However, since you
are opposed and your name will appear on the general election ballot, you are required to abide
by the prohibition on accepting contributions less than 5 days prior to the general election.
(Section 106.08(3), F.S.)
Q20. Can I conduct a raffle to raise money for my campaign?
No. Pursuant to Section 849.09, Florida Statutes, it is unlawful for any person in this state to set
up, promote, or conduct any lottery for money or anything of value.
Q21. I was given cash at a rally and have no information on who it is from. What do I do?
Report this contribution on your campaign report but do not spend these funds on the campaign.
After the campaign is over, dispose of the funds pursuant to Section 106.141, F.S.
(Division of Elections Opinion 89-02)
Q22. What are considered “legitimate office expenses” for purposes of office accounts?
As the duties and responsibilities of each office are different, what are considered legitimate
office expenses will vary. For expenses not specifically listed in Section 106.141 (5), please contact
your office’s legal or accounting department.
Q23. Can I use my leftover campaign funds to help fund my future re-election?
No, unless you have been elected to a state office or will be elected to state office after being
unopposed after the end of the qualifying period and you seek re-election to the same office. If
the exception applies to you, you may retain up to $20,000 in your campaign account.
(Section 106.141 (6), F.S.)
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Q24. I am an elected official and still have funds in my office account. I am now beginning my
re- election campaign. May I place the surplus funds in the office account into my campaign
account for re-election?
No. Funds retained by elected officials in their office accounts may only be used for legitimate
expenses in connection with their public office.
(Section 106.141(5), F.S.)
Q25. Do I have to file campaign reports on the Electronic Filing System (EFS)?
If the Division is your filing officer, you are required to file all campaign reports via the EFS. If your
filing officer is other than the Division, you must contact the filing officer to find out the
requirements.
(Section 106.0705, F.S.)
Q26. If my treasurer is out of town, can I have an extension to file my report?
No. The election laws do not provide for an extension under these circumstances.
(Sections 106.07(2)(b) and (3), F.S.)
Q27. If I make a mistake on my report can I go back in and correct it on the EFS?
Once the report is submitted to the Division of Elections, the EFS will not permit you to go back
and make changes. In order to correct mistakes or add and delete information, you must submit
an "amendment."
Q28. If I am late submitting my report, how is my fine calculated?
$50 per day for the first 3 days late and, thereafter, $500 per day for each late day, not to exceed
25% of the total receipts or expenditures, whichever is greater, for the period covered by the late
report. However, for reports immediately preceding the primary and general election, the fine
shall be $500 per day for each day, not to exceed 25%of the total receipts or expenditures,
whichever is greater, for the period covered by the late report.
Q29. How long are campaign records kept at the Division of Elections or the supervisor of
elections?
Ten years from the date of receipt.
(Sections 98.015(5) and 106.22(4), F.S.)
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Q30. Does the prohibition against accepting contributions 5 days prior to an election for
“candidates” apply to individuals running for political party executive committee positions?
No, because s. 106.08(3)(a)’s prohibition applies only to a “contribution received by a candidate”
and persons running for party executive committee persons are not “candidates.”
Q31. How can I tell if a provision in Chapter 106 applies to individuals running for political party
executive committee positions?
Besides the provisions of s. 106.0702 expressly applying to these individuals, use this as a general
rule: Because individuals running for political party executive committee positions are not
“candidates,” if the Chapter 106 provision applies only to a “candidate” or “candidates,” the
provision will not apply; however, because selecting a member of a political party executive
committee is included in the definition of “election,” if the provision applies to an “election”
without reference to “candidates,” the provision will apply.
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Appendix B: 2016 Deadlines for Accepting Contributions
Other Offices
(except Supreme
Court)
Justice of the
Supreme Court
Judge of a District
Court of Appeal
Circuit Judge or
County Court
Judge
If opposed in the
primary election
the candidate may
accept:
$1,000 no later
than midnight on
August 25, 2016
$1,000 no later
than midnight
on August 25,
2016
If opposed in the
primary and
general elections
the candidate may
accept:
• $1,000 no later
than midnight on
August 25, 2016;
• $1,000 between
August 31 and
midnight on
November 3,
2016
• $1,000 no later
than midnight on
August 25, 2016;
• $1,000 between
August 31 and
midnight on
November 3,
2016
If opposed only in
the general
election, the
candidate may
accept:
• $1,000 no later
than midnight on
August 30, 2016;
• $1,000 between
August 31 and
midnight on
November 3,
2016
Considered an
opposed
candidate but only
has one election,
the general
election, may
accept:
$3,000 no later
than midnight on
November 3,
2016 ***
$1,000 no later
than midnight on
November 3,
2016 ***
***Contributions may be accepted during the primary election, but must be applied toward
the general election limitation.