12-IIIc- Candidate and Campaign Treasurer Handbook 2014Candidate
& Campaign
Treasurer
Handbook November 2013
Florida Department of State Division of Elections
R. A. Gray Building, Room 316
500 South Bronough Street
Tallahassee, FL 32399-0250
(850) 245-6240
Table of Contents
CHAPTER 1: BACKGROUND ................................................................................................................................................ 1
CHAPTER 2: THE CAMPAIGN FINANCING ACT .................................................................................................................... 2
CHAPTER 3: OFFICES TO BE ELECTED IN 2014 ..................................................................................................................... 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 ................................................................................................................. 8
Federal Hatch Act for Federal Employees .............................................................................................................................. 9
Changing Parties for Partisan Offices ..................................................................................................................................... 9
Changing the Designation of Office ....................................................................................................................................... 9
Pro Rata Refund Example .................................................................................................................................................... 10
CHAPTER 6: STATEMENT OF SOLICITATION ..................................................................................................................... 11
Who Must File Form DS-DE 102, Statement of Solicitation ................................................................................................. 11
When to File ......................................................................................................................................................................... 11
Penalty for Late Filing .......................................................................................................................................................... 11
Public Website and Mission Statement ............................................................................................................................... 11
Additional Reporting ............................................................................................................................................................ 11
CHAPTER 7: PROHIBITED ACTS ......................................................................................................................................... 12
Speaking at Political Meetings ............................................................................................................................................. 12
Using State-Owned Aircraft or Motor Vehicle ..................................................................................................................... 12
Using Services of State, County, Municipal, or District Officers or Employees ................................................................... 12
Making Contributions in the Name of Another ................................................................................................................... 12
Solicitation from Religious, Charitable and Civic Organizations .......................................................................................... 12
Accepting Contributions in a Government-Owned Building ................................................................................................ 13
Making Malicious Statements ............................................................................................................................................. 13
Making False Representation of Military Service ................................................................................................................ 13
Certifying a False Report ...................................................................................................................................................... 13
Limitations on Political Activity for Judicial Candidates ....................................................................................................... 13
CHAPTER 8: CAMPAIGN TREASURERS .............................................................................................................................. 15
Appointing Campaign Treasurers and Deputy Treasurers ................................................................................................... 15
Duties and Responsibilities .................................................................................................................................................. 15
Resignation or Removal ....................................................................................................................................................... 17
CHAPTER 9: CAMPAIGN DEPOSITORIES ........................................................................................................................... 18
Primary Campaign Depository ............................................................................................................................................. 18
Secondary Campaign Depository ......................................................................................................................................... 18
Separate Interest-Bearing Accounts and Certificates of Deposit ........................................................................................ 18
Campaign Checks ................................................................................................................................................................. 19
Debit Cards .......................................................................................................................................................................... 19
Credit Cards ......................................................................................................................................................................... 20
CHAPTER 10: CONTRIBUTIONS......................................................................................................................................... 21
Unauthorized Contributions ................................................................................................................................................ 21
Anonymous Contributions ................................................................................................................................................... 21
In-Kind Contributions ........................................................................................................................................................... 21
Loans .................................................................................................................................................................................... 22
Cash Contributions............................................................................................................................................................... 22
Debit and Credit Card Contributions ................................................................................................................................... 22
Contribution Limits for Candidates ...................................................................................................................................... 23
Foreign Contributions .......................................................................................................................................................... 23
Violations ............................................................................................................................................................................. 24
2014 Deadlines for Accepting Contributions ....................................................................................................................... 24
CHAPTER 11: EXPENDITURES ........................................................................................................................................... 25
Definition ............................................................................................................................................................................. 25
General Requirements ......................................................................................................................................................... 25
Checks .................................................................................................................................................................................. 25
Living Expenses .................................................................................................................................................................... 25
Petty Cash Funds .................................................................................................................................................................. 26
Limits on Petty Cash Fund Amounts .................................................................................................................................... 26
Independent Expenditures .................................................................................................................................................. 26
Credit Cards ......................................................................................................................................................................... 28
Debit Cards .......................................................................................................................................................................... 28
Electioneering Communications .......................................................................................................................................... 28
Expenditures for Electioneering Communications .............................................................................................................. 29
CHAPTER 12: POLITICAL ADVERTISING ............................................................................................................................. 31
Candidate Disclaimers ......................................................................................................................................................... 31
Exceptions to Disclaimer Requirements .............................................................................................................................. 31
Disclaimer for Write-in Candidates ...................................................................................................................................... 35
Non-incumbent Advertisements ......................................................................................................................................... 35
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 .................................................................................................................................... 40
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 ................................................................................................................................................................. 44
CHAPTER 16: FILING CAMPAIGN REPORTS ....................................................................................................................... 46
Where to File ....................................................................................................................................................................... 46
When to File ......................................................................................................................................................................... 46
Penalty for Late Filing .......................................................................................................................................................... 47
Waiver of Report.................................................................................................................................................................. 47
Incomplete Reports ............................................................................................................................................................. 47
Reporting Total Sums ........................................................................................................................................................... 47
Reporting Contributions ...................................................................................................................................................... 48
Returning Contributions ...................................................................................................................................................... 48
Reporting Expenditures ....................................................................................................................................................... 48
Special Requirements for Judicial Candidates ..................................................................................................................... 49
CHAPTER 17: TERMINATION REPORTS ............................................................................................................................. 50
Prior to Disposing of Surplus Funds ..................................................................................................................................... 50
Disposing of Surplus Funds .................................................................................................................................................. 50
Money from Separate Interest-Bearing Account or Certificate of Deposit ......................................................................... 51
Campaign Loans Report ....................................................................................................................................................... 51
CHAPTER 18: REPORTING FOR INDIVIDUALS SEEKING A PUBLICLY ELECTED POSITION ON A PARTY
EXECUTIVE COMMITTEE .................................................................................................................................................. 52
Where to File ....................................................................................................................................................................... 52
When to File ......................................................................................................................................................................... 52
Termination Reports ............................................................................................................................................................ 52
Penalty for Late Filing .......................................................................................................................................................... 52
Incomplete Reports ............................................................................................................................................................. 52
Reporting Requirements ...................................................................................................................................................... 53
CHAPTER 19: ELECTRONIC FILING OF CAMPAIGN REPORTS ............................................................................................. 54
Accessing the EFS ................................................................................................................................................................. 54
Creating Reports .................................................................................................................................................................. 54
Submitting Reports .............................................................................................................................................................. 54
Electronic Receipts ............................................................................................................................................................... 54
CHAPTER 20: OFFICE ACCOUNTS ...................................................................................................................................... 55
Using the Office Account ..................................................................................................................................................... 55
Reporting Office Account Funds .......................................................................................................................................... 56
CHAPTER 21: CARRYOVER CAMPAIGN FUNDS ................................................................................................................. 57
CHAPTER 22: RECORDKEEPING ........................................................................................................................................ 58
Contributions ....................................................................................................................................................................... 58
Expenditures ........................................................................................................................................................................ 58
Preservation of Accounts ..................................................................................................................................................... 59
Inspections ........................................................................................................................................................................... 59
CHAPTER 23: BOOKKEEPING SUGGESTIONS ..................................................................................................................... 60
CHAPTER 24: FLORIDA ELECTIONS COMMISSION ............................................................................................................. 61
Automatic Fine Appeal Process ........................................................................................................................................... 61
Complaint Process ............................................................................................................................................................... 61
APPENDIX ........................................................................................................................................................................ 62
APPENDIX A: FREQUENTLY ASKED QUESTIONS ................................................................................................................ 63
APPENDIX B: 2014 DEADLINES FOR ACCEPTING CONTRIBUTIONS ................................................................................... 69
This publication is available in alternate format upon request by contacting the Division of Elections at 850.245.6240.
1
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://election.myflorida.com
Other helpful websites are:
Florida Elections Commission:
http://www.fec.state.fl.us
Florida Elected Officials:
http://election.dos.state.fl.us/contact-
us/contact-elected-officials.shtml
Florida Supervisors of Elections:
https://doe.dos.state.fl.us/SOE/supervisor_elec
tions.asp
Florida Association of City Clerks:
http://www.floridaclerks.org
Florida Attorney General:
http://myfloridalegal.com
Federal Election Commission:
http://www.fec.gov
2
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 or
individuals seeking a publicly elected position
on a political 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.)
3
Chapter 3: Offices to be Elected in 2014
Federal Offices
• Representative in Congress (all districts)
State Offices
• Governor
• Attorney General
• Chief Financial Office
• Commissioner of Agriculture
• State Attorney (Circuit 20)
• Public Defender (Circuit 20)
• State Senator (even numbered 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 2015
• Justice of the Supreme Court
• Judge, District Court of Appeal
• Circuit Court Judges
• County Court Judges
4
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.)
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
5
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 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.)
6
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.)
7
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:
• Shall be filed with the filing officer prior to
opening the campaign account.
• Is not effective until the campaign treasurer
signs it and it is filed with the filing officer.
• Is considered “filed” only when the filing
officer receives the form, not upon mailing.
• Shall be on file 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 on file 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 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 as defined in Section 106.37,
F.S. An individual seeking election to a political
8
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.)
For additional information regarding resign-to-
run, see the Division’s Frequently Asked
Questions page:
http://elections.myflorida.com/gen-faq.shtml
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
9
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:
http://www.osc.gov/hatchact.htm
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:
http://www.osc.gov/hatchact.htm
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
10
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. See Section
106.021 (1)(a), F.S.
If the candidate is changing the numerical
designation of the office that has resulted
solely from redistricting the above notice
requirement is unnecessary.
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
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.)
11
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.)
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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.
• 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
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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.
• 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.
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• 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)
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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
have 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:
• Must be on file with the filing officer.
• Must be signed and dated by both the
candidate or individual seeking election to a
political party executive committee and the
treasurer.
• Is not effective until it is filed with the filing
officer.
• Is not considered “filed” upon mailing.
• Must be on file with the filing officer prior
to the candidate or individual seeking
election to a political party executive
committee accepting any contributions or
making any expenditures, authorizing
another to accept contributions or make
expenditures on the person’s behalf, or
obtaining signatures on DS-DE 104,
Candidate Petition.
(Sections 99.095 and 106.021, F.S.)
Duties and Responsibilities
No contribution or expenditure, including
contributions or expenditures of a candidate or
of the candidate’s family, shall be directly 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;
16
• 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.
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.)
17
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 your account. It is
merely naming the financial institution where
your 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
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.)
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 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
19
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:
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)
20
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.
21
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)
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;
22
• 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. Loan reports filed with the Division
must be filed using the Electronic Filing System
(EFS).
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 should be
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)
23
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
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
24
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 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.)
2014 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 2014 Deadlines)
25
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
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
26
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 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
27
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 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
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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.
• 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
29
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.
The exceptions are:
1. 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;
2. 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 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:
30
• 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.)
31
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.)
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
32
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.
33
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
34
4. Non-incumbent candidate running for nonpartisan office:
OR
5. Incumbent candidate running for nonpartisan office:
OR
35
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
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
36
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:
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.
37
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:
1. 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:
38
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:
1. Independent expenditure political advertisement supporting a partisan candidate running for a
partisan office:
39
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:
1. Political advertisement, not an independent expenditure, offered on behalf of a nonpartisan
candidate:
40
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.)
Other Political Disclaimer Examples
Billboards:
41
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:
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.)
Jane Doe
State Senate, District 17
Paid by Jane Doe, Rep., for State Senate
42
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.)
43
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.)
44
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.)
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
45
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.)
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://election.dos.state.fl.us/publications/publ
ications.shtml
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
47
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.)
Waiver of Report
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 indicate there is no activity by
filing a waiver of report on the prescribed due
date. (Waivers filed with the Division must be
filed 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 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.)
48
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.” 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.
49
• 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 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 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.)
50
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.
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
51
subdivision, to be deposited in the
general fund thereof.
5. Transfer funds to an office account (See
Chapter 19, 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 20, 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 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.)
52
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.
(Reporting individuals are not required to file
termination reports.)
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
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 106.0720(7), F.S.)
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
53
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.)
54
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 106.04(8),
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.
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://election.dos.state.fl.us/EFS/UserGuides.shtml
NOTE: For further information on the EFS, see
Rule 1S-2.017, Florida Administrative Code,
Reporting Requirements for Campaign
Treasurer’s Reports.
55
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;
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
56
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/OfficeAccountsOnline/
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.
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)
57
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.)
58
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
1. 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.)
2. 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.)
3. 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.)
4. All expenditures made with respect to a
campaign fund raiser which are made or
reimbursed by a check drawn on the
59
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.)
5. 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.)
6. 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
www.fec.state.fl.us.
(Sections 106.25 and 106.28, F.S.)
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Appendix
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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 www.flcourts.org.
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
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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.
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.)
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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.)
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.)
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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.)
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.
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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.)
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 106.04(4)(b)1., 106.07(2)(b) and (3), F.S.)
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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.)
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: 2014 Deadlines for Accepting Contributions
Governor &
Cabinet
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:
$3,000 no later
than midnight
August 21, 2014
$1,000 no later
than midnight on
August 21, 2014
$1,000 no later
than midnight
on August 21,
2014
If opposed in the
primary and general
elections the
candidate may
accept:
• $3,000 no
later than
midnight on
August 21,
2014;
• $3,000
between
August 27 and
midnight on
October 30,
2014
• $1,000 no later
than midnight
on August 21,
2014;
• $1,000
between
August 27 and
midnight on
October 30,
2014
• $1,000 no
later than
midnight on
August 21,
2014;
• $1,000
between
August 27
and
midnight on
October 30,
2014
If opposed only in
the general
election, the
candidate may
accept:
• $3,000 no
later than
midnight on
August 26,
2014;
• $3,000
between
August 27 and
midnight on
October 30,
2014
• $1,000 no later
than midnight
on August 26,
2014;
• $1,000
between
August 27 and
midnight on
October 30,
2014
Considered an
opposed candidate
but only has one
election, the
general election,
may accept:
$3,000 no later
than midnight
on October 30,
2014 ***
$1,000 no later
than midnight
on October 30,
2014 ***
***Contributions may be accepted during the primary election, but must be applied toward the general election
limitation.