💵 PACs, Nonprofits and Electioneering in Idaho
Courses › PACs, Nonprofits and Electioneering in Idaho: How the Money Works and How to Do It Right

Lesson 2 of 14 · about 19 minutes

Who Can Give, and How Much

You'll be able to

  • Apply Idaho's per-election limits to any candidate, including city, school and district races
  • Value an in-kind gift and count it against the right limit
  • Spot related-entity, straw-donor, anonymous and foreign-money problems before a check is deposited
  • Use the 2025 to 2026 federal limits and explain earmarking and bundling
  • Answer the common questions donors and treasurers ask about joint checks, family gifts, discounts, small cash and loans

Start here: the short version

  • Idaho candidates may take $1,000 per contributor for the primary and $1,000 for the general (legislative, judicial and every local office), or $5,000 and $5,000 for statewide offices. Party committees have higher limits.
  • Idaho puts no limit on what anyone gives a PAC or a ballot measure committee, and none on what candidates give themselves.
  • Corporations, unions, LLCs and out-of-state donors may all give in Idaho races. Foreign nationals, straw donors and anonymous donors may not.
  • In-kind gifts, discounts, loans and even donor-paid credit card fees count against the limit.

The limits look simple on the Secretary of State's one-page table. Most violations happen at the edges: the second LLC, the printer's discount, the processing fee, the check from a spouse's account. This lesson goes through the edges. The basic limit table and a worked per-election example are in Campaign Finance Basics; this lesson does not repeat them.

What counts as a contribution

Idaho Code 67-6602(3) reaches any advance, loan, gift, pledge, forgiven debt or transfer of anything of value, plus any promise to make one, whether or not it is legally enforceable. Professional services given for less than full price count. So does money from the candidate or members of the candidate's household spent on the campaign, though personal funds used for the filing fee do not.

The definition carves out ordinary home hospitality, part-time personal services "of the sort commonly performed by volunteer campaign workers," and up to $25 of incidental expenses a volunteer pays out of pocket. A volunteer who knocks doors for six Saturdays has given nothing reportable. A volunteer who is a graphic designer and lays out the campaign's mailer for free during work hours has given a professional service, and the campaign should value it.

Valuing in-kind gifts

Under 67-6610A(5), anything other than money counts at fair market value and against the giver's limit. The Secretary of State's Disclosure Manual gives the working rules:

  • A supporter buys supplies for the campaign: the gift is what the supporter paid.
  • A supporter lends a copier: the gift is what it would cost to lease a similar machine for that long.
  • A printer charges less than normal: the gift is the discount, not the whole job.
  • A restaurant caters a fundraiser: the gift is what it would normally charge for that food.
  • A supporter runs an ad after working it out with the candidate: the whole cost of the ad is an in-kind gift to the candidate.

The manual also says all in-kind gifts must be itemized whatever their size, and that a volunteer's open house costing more than $25 is an in-kind gift from that volunteer.

Loans, fees and joint checks

A loan from anyone other than the candidate is a contribution subject to the limit, and the manual says a loan over the limit violates the law "even if they are repaid in full." Federal rules exempt ordinary bank loans made on normal terms (11 CFR 100.82). Idaho's definition and manual contain no such exception, so a candidate planning to borrow from a bank should get the elections division's answer in writing first.

Online platforms add a wrinkle. In an April 1, 2026 letter, the Secretary of State's office said that when a donor chooses to cover the platform's transaction fee, the fee is part of the contribution. A $1,000 gift to a legislative or local candidate plus a fee is over the limit. The office recommends switching off the "cover the fee" option for gifts at or near the limit.

A check from a joint account counts half to each spouse only if both spouses signed it, per the manual. One signature means one contributor.

Idaho's limits by who is giving

ContributorLocal candidateLegislative candidateStatewide candidate
Individual, PAC, corporation, LLC, union or other entity$1,000 primary / $1,000 general$1,000 / $1,000$5,000 / $5,000
County central committee$1,000 / $1,000$2,000 / $2,000$5,000 / $5,000
State central committee$1,000 / $1,000$2,000 / $2,000$10,000 / $10,000
The candidate, to their own campaignNo limit
Anyone, to a PAC or ballot measure committeeNo limit

Source: 67-6610A and the contribution limits table in the Secretary of State's Disclosure Manual. Judicial candidates follow the $1,000 column.

Some rules that sit behind the table:

  • Local means every local office. 67-6602(10) defines a local government office as any elected office of a political subdivision or special district that is not legislative, judicial, statewide or federal. City councils, school boards, highway districts and the like are all covered by the $1,000 limit.
  • Recall and special elections are treated as general elections for limits (67-6610A(4)).
  • Committees on the candidate's behalf share the limit. The limit covers gifts to the candidate "and political committees organized on the candidate's behalf." A second committee for the same candidate does not create a second limit.
  • Legislators switching seats. A legislative candidate may move a campaign balance into a new account for a different legislative office, but gifts from the same donor to both accounts for the same election date count together. The clause was added in 2021 by House Bill 243.
  • Candidates giving to candidates. The Secretary of State's tip sheet says a candidate's personal gift and a gift from that candidate's campaign to another campaign share one limit.

Primary or general: designation

The manual requires candidates to record each gift as primary or general. Gifts before the primary go to the primary. A candidate may take general election money before the primary, but if the candidate loses the primary, general election gifts must be returned. After an election, a candidate may take gifts designated for that past election only to pay off debt shown on the last report, and only within that election's limit (67-6610B).

The party exception after NRSC v. FEC

On June 30, 2026, the U.S. Supreme Court held 6 to 3 in National Republican Senatorial Committee v. FEC that federal limits on political parties' coordinated spending violate the First Amendment. The Secretary of State's Guidance 2026-3, after Attorney General Opinion 26-2, says the office will not enforce 67-6610A against coordinated expenditures a recognized party makes for its nominees in the 2026 general election. A party may now plan an ad with its nominee and pay the vendor directly without limit, reporting it as a regular expenditure. A check from the party to the candidate is still capped. The guidance says nothing changed for PACs, individuals or businesses that coordinate: their coordinated spending is still an in-kind contribution under the limits.

Who may give

The manual says the Sunshine Law "in no way restricts" corporations, unions or any other person from giving, within the limits. That surprises people who know federal law, where corporate and union treasury money cannot go to candidates at all. In Idaho a corporation's check is legal up to the same limit as an individual's.

Idaho's permission covers what a candidate or PAC may receive. It does not override the rules that bind the donor, and the big exception is the charity. A 501(c)(3) nonprofit corporation may not give to an Idaho candidate, party committee or candidate PAC at any amount, because federal tax law bars it; it may give to a committee formed only for a ballot measure, counted as lobbying. Lesson 8 has the details.

Out-of-state donors may give. In 2026 the House State Affairs Committee printed House Bill 719 to add out-of-state contributions to Idaho's foreign-money ban; its statement of purpose said more out-of-state money went to negative ads in the 2024 cycle than in-state money. The bill stayed in committee. As of October 2026, an Idaho address is not required.

Unions may give, with conditions on how they raise the money. Idaho Code 44-2004 bars payroll deduction for political activities. Chapter 26 of Title 44 requires a labor organization to make political expenditures only through a separate segregated fund, raised from voluntary contributions with the political purpose and right to refuse disclosed, and registered as an Idaho political committee (44-2603 and 44-2605). That chapter's definition excludes unions governed by the National Labor Relations Act and the Railway Labor Act, so in practice it reaches public employee associations. Under 67-6610A(6)(b), any committee a union finances or controls shares the union's limit.

Businesses with common owners count as one. 67-6610A(6)(c) treats two or more entities as a single contributor if they share most of their board, share two or more officers, are owned or controlled by the same majority owners, are parent and subsidiary, or say so in their bylaws. A person and that person's own business may give separately, the manual says, but a second and third company owned by the same person do not add limits. Family members are another edge: the manual says money or property a candidate's spouse or relatives give the campaign is subject to the limits, because only the candidate's own funds are exempt.

Example: three LLCs, one limit (2026)

Secretary of State records reported by the Idaho Capital Sun on May 29, 2026 showed three LLCs registered to the same owner each gave $1,000 to the campaigns of a sitting state senator and a legislative candidate.

Three gifts x $1,000 = $3,000 to each legislator from what the law treats as one contributor. The legislative limit is $1,000 per election, so $3,000 - $1,000 = $2,000 over for each candidate if all three counted toward the primary. Both candidates returned the excess. No fine was reported.

A candidate cannot always see the common owner from the check. A habit that catches it: when two or more business gifts arrive with the same address, phone number or signer, look up each company's governors in the Secretary of State's business records before depositing.

Committees and parties. An Idaho PAC gives within the same limits as an individual. A federal committee may give to Idaho candidates; the recipient lists its FEC ID number. Party central committees use the party rows in the table.

Who may not give, and how

ProhibitedIdaho ruleFederal rule (applies to Idaho races too where noted)
Foreign nationals67-6610D (House Bill 245, 2021): no contributions, independent expenditures or electioneering communications; felony if knowing and over $1,000 in 12 months52 U.S.C. 30121: covers federal, state and local elections
Gifts in another's name67-6614: no gifts in a fictitious name or through an agent, relative or other person to hide the source52 U.S.C. 30122: federal races
Anonymous gifts67-6614 bars them; 67-6610: over $50 with no name and address goes back, or to the public school fundFederal races: anonymous cash capped at $50
National banks and federally chartered corporationsNo separate Idaho rule52 U.S.C. 30118: barred in any election, state and local included
Coerced gifts to PACs67-6605: no force, job threats or making a gift a condition of employment or membershipSeparate FEC rules govern how federal SSFs solicit

Idaho's foreign-money definition matches the federal one in its main parts: a person who is neither a citizen nor a lawful permanent resident, a foreign government or party, or an entity organized under foreign law or with its principal place of business abroad. A green card holder may give. A U.S. subsidiary of a foreign company is a harder question, and the federal rules on it are detailed; the FEC's who can contribute page is the place to start.

The manual also tells treasurers to get the full name and complete address of anyone who gives "a contribution of any amount." The report itself may lump gifts of $50 or less into one line under 67-6607(1)(a), but the treasurer's own records should still show who gave.

On anonymous money, the manual tells treasurers to send any anonymous gift to the Secretary of State's office with a check made out to the State Controller, and says the rule applies to cash collected at big events too. A pass-the-hat collection still needs every giver's name and address, so a sign-in sheet is the practical tool.

Federal limits for 2025 to 2026

For Idaho's congressional and Senate races, these come from the FEC's 2025-2026 chart. Amounts marked "indexed" rise with inflation in odd-numbered years.

GiverTo a candidateTo a PACTo state and local party (federal account)To a national party
Individual$3,500 per election (indexed)$5,000 per year$10,000 per year combined$44,300 per year (indexed)
Multicandidate PAC$5,000 per election$5,000 per year$5,000 per year combined$15,000 per year
Candidate committee$2,000 per election$5,000 per yearUnlimited transfersUnlimited transfers

The FEC adds rules Idaho does not have. A federal campaign may not take more than $100 in cash from one source per election, and anonymous cash over $50 must be disposed of. Corporations, including nonprofit corporations, labor organizations, federal government contractors and foreign nationals may not give to federal candidates; a corporation or union may sponsor a PAC instead. Super PACs, covered in lesson 4, may take unlimited money from individuals, corporations, unions and other committees, but not from foreign nationals, and federal contractors are barred from giving to federal committees under 52 U.S.C. 30119.

Earmarking and bundling

Earmarking is giving to a candidate through someone else. Federal regulation 11 CFR 110.6 treats any gift "earmarked or otherwise directed" to a candidate through an intermediary as a gift from the original donor, and the earmark can be "direct or indirect, express or implied, oral or written." The same rule says that authorizing a payment processor to pass the money along in the ordinary course of business is not, by itself, an earmark. Idaho reaches the same conduct through 67-6614's ban on giving through another person to conceal the source. The Secretary of State's 2026 guidance on federal committees adds that if money given to a federal PAC is earmarked for an Idaho race, the original donor may have Idaho reporting duties.

Bundling is collecting checks from a group of people and handing them over together, as a fundraiser host or a trade group might. It is legal when each person gives their own money. Federally, campaigns, leadership PACs and party committees must disclose on Form 3L when a registered lobbyist or a lobbyist's PAC bundles two or more gifts totaling more than $24,000 in a covered period, the FEC's 2026 threshold. Idaho has no bundling disclosure rule. On an Idaho report, a bundle looks like a cluster of gifts on the same day; the report will not say who gathered them.

How to: check a gift before you deposit it

  1. Confirm the full name and complete address. Without them, a gift over $50 cannot be kept (67-6610).
  2. Add it to everything this donor has given for this election, including in-kind gifts, loans and fees. Compare to the right column in the table.
  3. If the donor is a business, check whether the same owners, officers or board run another business that already gave. Count them together.
  4. If the donor is a committee, find out whether one person funds and controls it (then it counts as that person, 67-6610A(6)(a)) or a union or trade group finances it (then it counts as the union or trade group).
  5. Ask whether the donor is a U.S. citizen or green card holder if anything suggests otherwise, such as a foreign address or foreign bank.
  6. Designate it primary or general in the Sunshine portal when you record it.

How to: fix an over-limit or questionable gift

  1. Refund the excess, or the whole gift if the source is prohibited. Idaho's statute sets no refund deadline, so do it the day you find it.
  2. If the gift was already on a filed report, record the refund as a "returned" contribution inside the original transaction in the Sunshine portal, as the manual describes.
  3. If a gift could fit the other election and the donor agrees, record the designation correctly; do not move money after the fact to cover a mistake.
  4. Keep the donor's written instruction and your refund record with the campaign's accounts.
  5. If you are unsure, email sunshine@sos.idaho.gov before the next report is due and keep the answer.

How to: take online gifts without breaking the limit

  1. Set the platform's maximum gift below the limit, or turn off "cover the fee" for gifts at or near $1,000 (or $5,000 statewide).
  2. Record the full amount the donor paid, fee included, as the contribution.
  3. Record the platform's fee as an expenditure, one per gift or one total per month.
  4. Download the platform's donor export each week and check it against the limits and the $1,000 48-hour notice rule (lesson 3).

Myth: businesses cannot give to Idaho candidates

That is the federal rule, and it applies only to federal races. In Idaho, a corporation, LLC, partnership or union may give a state or local candidate up to the same limit as a person, and may give any amount to a PAC or measure committee. What a business may not do is multiply its limit through sister companies, give in an employee's name, or route foreign money. The Disclosure Manual's limit table puts "Company/Corporation/Other Legal Entity" in the same row as individuals and PACs.

Questions and answers

The matrix in lesson 13 answers who may give to whom. These are the questions about amounts and sources that come up most at the treasurer's desk.

My spouse and I want to give $2,000 to a legislative candidate for the primary. Can we write one check?

Yes, if you both sign it. The Disclosure Manual says a check from a joint account counts half to each spouse only when both have signed. With one signature, the whole $2,000 is one person's gift and $1,000 of it is over the limit in 67-6610A(1)(a). The campaign records two contributions of $1,000, each designated to the primary.

Does the candidate's spouse or parent have a limit?

Yes. The exemption in 67-6610A(1) covers only "a candidate contributing or loaning money to his own campaign account." The manual says money or property from the candidate's spouse or family members is subject to the contribution limits. A spouse who wants to spend more can volunteer, which is not a contribution.

I own a print shop and want to give a candidate 40 percent off her mailers. How is that counted?

The discount is an in-kind contribution from your business. If your normal price for the job is $2,500 and you charge $1,500, the gift is $1,000, the full legislative or local limit for that election. Under 67-6610A(5) it counts at fair market value, and the manual says every in-kind gift must be itemized whatever its size. If you have already given $500 in cash, the discount puts you $500 over.

Do the limits apply to judicial races and small district races?

Yes. The $1,000 per election limit in 67-6610A(1)(a) covers candidates for the legislature, judicial office and any local government office, which 67-6602(10) defines as every elected office of a political subdivision or special district. A cemetery district trustee and a district judge share the same column of the table.

Someone hands me $20 at a door. Do I need a name?

Yes. 67-6614 bars anonymous contributions of any size, and the manual tells treasurers to get the full name and address of anyone who gives any amount. The report may list gifts of $50 or less as one total under 67-6607(1)(a), but the $20 has to come from a known person. If you truly cannot identify a giver, the money goes to the Secretary of State's office with a check made out to the State Controller.

I gave $1,000 to a candidate. Can I also give $1,000 to a PAC set up to support only her?

Not if the PAC is organized on her behalf. The limit covers gifts to the candidate "and political committees organized on the candidate's behalf," so a second committee for the same candidate shares the first limit. A PAC that supports several candidates and is not organized for her is a different matter: you may give it any amount, and it gives her within its own $1,000 limit.

Our public employee association wants to give. Does it need a separate fund?

Probably. Idaho Code Title 44, Chapter 26 requires a covered labor organization to make political expenditures only through a separate segregated fund raised from voluntary contributions, registered as an Idaho political committee (44-2603). The chapter excludes unions under the National Labor Relations Act and the Railway Labor Act, so it mainly reaches public employee groups. Idaho Code 44-2004 also bars payroll deduction for political activities. The Secretary of State's elections division can confirm how a specific group is classified.

The local bank offered our campaign a $10,000 line of credit. Is that a contribution?

Possibly, and the safe course is to ask first. Federal rules exempt ordinary bank loans on normal terms (11 CFR 100.82), but Idaho's definition of contribution in 67-6602(3) includes any loan, and the manual says a loan over the limit violates the law "even if they are repaid in full." The manual has no bank-loan exception. A candidate who borrows personally and lends the money to the campaign is a different case, because the candidate's own money has no limit; 67-6604(2) says a personal loan over $1,000 must go into the campaign account.

Hard questions

Why may corporations give to Idaho candidates when federal law bans it?

Because Idaho chose a different rule and federal law does not control state races. The federal ban in 52 U.S.C. 30118 on corporate and union treasury gifts applies to federal elections (only its national bank clause reaches state and local races). Idaho's 67-6610A lists "a corporation, political committee, other recognized legal entity or an individual" in the same sentence and gives them the same limit, and the manual says the law "in no way restricts" corporate or union giving within the limits. People who favor the federal model argue that corporate money is different from personal money. People who favor Idaho's argue that a $1,000 check is a $1,000 check, and that equal limits plus disclosure treat every giver alike. The related-entity rule in 67-6610A(6) is Idaho's guard against a business multiplying its limit.

Isn't $1,000 per election so low it protects incumbents, or so high it buys access?

Both arguments are made, and the Supreme Court has set the outer edges. In Buckley v. Valeo (1976) it upheld limits on gifts to candidates as a weapon against the reality or appearance of corruption. In Randall v. Sorrell (2006) it struck down Vermont's limits of $200 to $400 per two-year cycle as too low, partly because the record suggested they would hurt challengers. Idaho's $1,000 for the primary and $1,000 for the general sits well above Vermont's and well below the federal $3,500. The limit is not indexed to inflation in the statute, so its real value shrinks each year unless the Legislature changes it.

Why doesn't Idaho stop out-of-state money?

A bill to do part of that, House Bill 719 in 2026, stayed in committee. Supporters pointed to its statement of purpose, which said more out-of-state money went to negative ads in the 2024 cycle than in-state money. The constitutional road is hard. In 2018 the Ninth Circuit, whose rulings bind federal courts in Idaho, struck down Alaska's cap on how much a candidate could take from nonresidents in total, the Peninsula Clarion reported, saying the state failed to show why an out-of-state gift was more corrupting. Disclosure is the tool Idaho uses now: every gift over $50 shows the donor's address, so readers can count the out-of-state money themselves.

Isn't the per-election rule a way to double the limit?

It works as two separate limits, and that is by design: 67-6610A sets $1,000 "for the primary election" and $1,000 "for the general election." The manual adds a safeguard: general election money taken before the primary must be returned if the candidate loses the primary. Readers who see a $2,000 gift should check the designations before calling it a violation.

It treats them as one giver, which is the point. Without 67-6610A(6)(c), an owner could form ten LLCs and give a legislative candidate $10,000 for one election. The rule leaves the owner a personal limit and a limit for the business group, so the manual allows an individual and his business to give separately. The 2026 case in the example above shows how it is usually enforced: the candidates returned the excess and no fine was reported.

Why doesn't Idaho require bundlers to be disclosed?

No Idaho statute asks for it, and the federal rule is narrow. The FEC's Form 3L reaches only bundles from registered lobbyists and lobbyist PACs above $24,000 in a covered period. Bundling with each person's own money is legal, and every individual gift over $50 still appears on the Idaho report. What the report does not show is who gathered the checks, so a reporter has to ask.

If you report on this

Before you write "over the limit," check which election the gift was designated for, whether in-kind gifts or fees are in the total, and whether the donors are related entities under 67-6610A(6). Then ask the campaign whether it refunded anything; a returned gift appears inside the original transaction on later reports. Clusters of same-day gifts may be legal bundling. A gift in another's name is a serious accusation and needs evidence beyond timing: a reimbursement, a statement from a donor, a pattern in bank records. The Secretary of State's office answers questions about complaints and outcomes, and the county clerk handles local races.

Go further

Check yourself

1. A donor gives a county commission candidate $800 before the May primary and $800 in September. Is that within Idaho's limit?

2. Three LLCs owned by the same person each give a legislative candidate $1,000 for the primary. How much may the candidate keep?

3. A donor gives $1,000 to a county commission candidate through an online platform and also pays the $35 processing fee. What does the Secretary of State's April 2026 guidance say?

4. A treasurer finds $200 in cash in an unmarked envelope at a fundraiser and cannot learn who gave it. What does Idaho law require?

5. Which of these may NOT give to an Idaho legislative candidate?

6. For 2025 to 2026, what is the most an individual may give a federal candidate per election, and how much of it may be cash?

Terms in this lesson

In-kind contribution
A gift of goods, services or a discount instead of money, counted at fair market value against the giver's limit and reported as both a contribution and an expenditure.
Businesses or groups that Idaho Code 67-6610A(6) treats as one contributor because they share most of a board, two or more officers, majority owners or a parent and subsidiary.
Straw donor
Someone who gives in their own name with money that really came from another person. Barred by Idaho Code 67-6614 and 52 U.S.C. 30122.
Earmarking
Directing a contribution, openly or by understanding, to a particular candidate through someone else. Federal rules count it as a gift from the original donor.
Bundling
Collecting many separate contributions and delivering them together. Legal when each person gives their own money; federal law makes candidates disclose large bundles from registered lobbyists.
Designation
Recording which election, primary or general, a contribution counts toward, which decides which limit it uses.

Full glossary

Sources