Receipts FAQ

What is the definition of a contribution?
What is the itemization threshold?
When is the occupation and employer information required for a contribution?
Are there limits on campaign contributions in Illinois?
Does IDIS v. 2.0 notify me if a contribution exceeds the legal limits?
What if a committee receives a contribution in violation of the limit?
Are there limits on contributions from a candidate or their immediate family members?
What is the definition of immediate family?
How do I identify a contributor as an immediate family member in IDIS v 2.0?
When is a candidate or public official considered self-funding?
Can corporations and unions contribute to Illinois candidates, if so what are the filing obligations?
Are political contributions to Illinois candidates and political committees tax deductible?
Can a political committee conduct a raffle or other game of chance to raise campaign funds?

What is the definition of a contribution?
(1)a gift, subscription, donation, dues, loan, advance, deposit of money, or anything of value, knowingly received in connection with the nomination for election, election, or retention of any candidate or person to or in public office or in connection with any question of public policy;

(1.5)a gift, subscription, donation, dues, loan, advance, deposit of money, or anything of value that constitutes an electioneering communication made in concert or cooperation with or at the request, suggestion, or knowledge of a candidate, a political committee, or any of their agents;

(2) the purchase of tickets for fund-raising events, including but not limited to dinners, luncheons, cocktail parties, and rallies made in connection with the nomination for election, election, or retention of any person in or to public office, or in connection with any question of public policy;

(3) a transfer of funds received by a political committee from another political committee;

(4) the services of an employee donated by an employer, in which case the contribution shall be listed in the name of the employer, except that any individual services provided voluntarily and without promise or expectation of compensation from any source shall not be deemed a contribution; and
(5) an expenditure by a political committee made in cooperation, consultation, or concert with another political committee.

What is the itemization threshold?
Every contribution in an aggregate amount (cumulative total) that exceeds $150 during a reporting period must be disclosed and itemized.

When is the occupation and employer information required for a contribution?
Any contributor, lender, or endorser who is a person and who has contributed, loaned, or endorsed more than $500 in aggregate during a reporting period must have their occupation and employer listed. If after making written and/or oral requests for this information (as outlined in Section 100.160 of our rules and regulations), the occupation and employer are still unknown, include a statement that the committee has made a good faith effort to obtain the information.

Are there limits on campaign contributions in Illinois?
Yes, as of January 1, 2011, contribution limits are in effect for all political committees registered with the Illinois State Board of Elections. The limits vary based upon the type of political committee, and if a candidate political committee, the office sought. Contribution limits for all types of committees will be adjusted for inflation by the State Board of Elections in odd-numbered years. Adjusted limits will be posted on the Board's website, at www.elections.il.gov. For information regarding the contribution limits that pertain to your committee, please refer to the Campaign Disclosure Act Rules and Regulations.

Does IDIS v. 2.0 notify me if a contribution exceeds the legal limits?
No. It is the duty of the treasurer to identify if any contribution accepted by the committee is in violation of the limits or statue.

What if a committee receives a contribution in violation of the limit?
If a Political Committee receives a contribution in violation of the contribution limits, it must either return the contribution to the contributor or donate it to a charity. Failure to do this within 15 days causes the contribution to be forfeited to the State of Illinois and subjects the committee to a penalty of up to 150% of the total contribution amount.

Are there limits on contributions from a candidate or their immediate family members?
A public official, candidate or their immediate family members (spouse, parent, or child) can make unlimited contributions to that public official or candidate's political committee. However, under certain circumstances, such a public official or candidate may be considered a self?funding candidate.
Reaching the designation of a self-funded candidate causes the contribution limits for all candidates (including the self?funding candidate) for the same office to be waived, allowing those candidates to receive unlimited contributions.

What is the definition of immediate family?
Immediate family means the spouse, parent or child of the public official or candidate. A parent includes stepparents and adoptive parents. Children include biological, adopted or stepchild.

How do I identify a contributor as an immediate family member in IDIS v 2.0?
To classify a contributor as an immediate family member (spouse, parent or child only) enter the person's name as an Entity. In the first address line, type in language that identifies the person's relationship to candidate or public official. For example, �Mother of the Candidate� or �Representative Smith's Son�. Enter the street information in the second line of the address field. Any time you enter an itemized contribution from this entity, the relationship will be disclosed.

When is a candidate or public official considered self-funding?
A candidate or public official is considered self?funding if, during the 12?months prior to an election, the candidate or public official or their immediate family contributes, loans, or makes independent expenditures for the benefit of the candidate, in aggregate, totaling more than $250,000 (for statewide constitutional offices) or $100,000 (for all other elective offices) to the candidate or public official's political committee or to other political committees that transfer funds to the candidate's or public official's committee. Once the threshold is passed, the candidate or public official must file a Notification of Self?funding with the State Board of Elections within one day. This notification details each contribution or loan made by the candidate or public official or their immediate family. The Board will then post the notification on its website and give official notice to each candidate for the office in question, removing the normal contribution limits for those candidates.

Can corporations and unions contribute to Illinois candidates, if so what are the filing obligations?
Corporations and unions may contribute from their treasuries in amounts not to exceed established contribution limits and have no filing obligations. However, if political contributions are solicited by the corporations and unions, filing obligations apply once the $3,000 threshold is met. And if a corporation or union makes expenditures in excess of $3,000 during any 12-month period in support of or opposition to and public official or candidate, it must organize as a political committee.

Are political contributions to Illinois candidates and political committees tax deductible?
No.

Can a political committee conduct a raffle or other game of chance to raise campaign funds?
Yes, if certain requirements are met. If a political committee is on file with our office as a political committee, and has no outstanding civil penalties or unfiled overdue reports, it may submit a notarized raffle application to the Board for approval in order to conduct a raffle. The application is available on our website. For each raffle held by a committee, a separate Raffle Report must be filed to document the gross receipts, expense, and net proceeds from the raffle.