Forming and Running a PAC

A PAC is a bank account with a purpose and a treasurer. The law around it is mostly about keeping three kinds of spending apart: money handed to candidates, money spent independently, and money spent on measures. Get that separation right and the rest is calendar work.

When a group becomes a PAC

Idaho Code 67-6602(14) has two tests. A specifically designated committee, formed for or against a named candidate or measure, is a political committee from its first dollar. Any other person or group becomes one when it receives contributions and makes expenditures over $1,000 in a calendar year to support or oppose candidates or measures. County and district party committees cross the line at $5,000 in expenditures.

For local races, 67-6608 delays reports. A committee designated for a local or judicial candidate or a local measure files nothing until it receives or spends $500. A general-purpose committee active only in local and judicial races and local measures waits until $1,000. Either way, the first report is cumulative and due within seven calendar days of crossing the line, and every scheduled report after that is due no matter how small.

The Secretary of State's Disclosure Manual says PACs need not create a Sunshine account and appoint a treasurer until they receive and spend a combined $1,000. Read that alongside 67-6603, which says no contribution may be received or expenditure made until a treasurer is appointed and certified. The safe order is the strict one: appoint the treasurer and register before money moves.

What happens when groups skip registration

The Idaho Capital Sun reported on May 16, 2024 that the Secretary of State fined a southern Idaho group $1,000 and ordered it to stop distributing its materials until it complied. The group had paid for voter guides without registering as a political committee. The same report said the office sent a letter to Retire Career Politicians, a Washington, D.C. group that had spent $76,000 opposing the Idaho House speaker, asking it to register. In May 2026, Secretary of State records reported by the Capital Sun showed three open complaints against Idaho Values First, which reportedly ran TV ads and mailers against sitting state senators (the report named four) without registering or reporting; those investigations were still open, with no finding. The three groups had different targets and different supporters, and the same registration rule applied to each.

PAC or nonbusiness entity?

A nonprofit, union local, club or association that wants to spend on Idaho elections has a choice, set out in the Secretary of State's Guidance 2026-5 (September 11, 2026).

	Form a PAC	Spend as a nonbusiness entity
Trigger	Designated, or over $1,000 raised and spent	Over $1,000 of the organization's own funds spent on Idaho candidates or measures in a calendar year (67-6606)
Who is disclosed	Only people who gave to the PAC, over $50	Everyone who paid the organization more than $500 in either of the two prior years, or paid or agreed to pay more than $500 in the current year, for any purpose
Timing	Monthly or annual reports, 48-hour notices	One statement within 30 days of passing $1,000
Money	Kept in a separate PAC account	Comes from the general fund
SOS view	Recommended	Allowed, with much broader disclosure

The guidance says the PAC and the nonprofit may cooperate: the PAC may solicit and hand out materials at the nonprofit's meetings, so long as PAC money stays separate. It also warns that a nonbusiness entity may not avoid Idaho reporting by routing Idaho-directed money through another person or committee. Tax status is a separate question; a 501(c)(3) charity may not run a candidate PAC at all, or give one money. A PAC treasurer who gets a check from a charity should ask what it is for: a committee formed only for a ballot measure may take it, and the charity counts it as lobbying, but a committee that also backs candidates would be taking a gift the charity is barred from making. Lesson 8, Nonprofits in Politics, covers the IRS side.

Setting it up

Name. Idaho's Chapter 66 has no section on PAC names, and the portal checks whether a committee name is taken when you register. Use a name that tells voters who you are; a name that misleads about the sponsor invites complaints under the attribution and concealment rules. Federal PACs face an FEC rule: a nonconnected PAC's name may not include a federal candidate's name (a draft committee may, if its name says it is a draft committee), and it may solicit or communicate under a candidate's name only if that name clearly shows opposition, according to the FEC's naming page.

Treasurer and account. The same rules as a candidate (lesson 3): a registered Idaho voter, a separate checking account under 67-6604 as amended in 2026, accounts current within seven days, and investments only in cash-equivalent accounts.

Tax paperwork. A PAC is a political organization under 26 U.S.C. 527 and needs its own EIN. The IRS's Form 8871 notice does not apply to a group expecting less than $25,000 in gross receipts in a year, and Form 8872 reports do not apply to that small group or to a "qualified State or local political organization," a defined term. A larger Idaho PAC should check the IRS political organizations page before assuming it owes the IRS nothing.

Raising money

Idaho sets no limit on gifts to a PAC. The Disclosure Manual says PACs need not designate gifts as primary or general "because they do not have contribution limits." Two 2026 examples reported by the Idaho Capital Sun show what that allows:

• Idaho Summit PAC, chaired by a legislator who co-chairs the budget committee, received $200,000 from one Boise individual on March 13, 2026, tied for the year's largest individual contribution.
• Natural Medicine Alliance of Idaho PAC, backing a medical cannabis initiative, received $715,000 between February 17 and March 23, 2026 from an LLC of the same name, the Natural Medicine Alliance of Idaho LLC, and reported spending $337,500 with a Utah consulting firm for petition work.

The limits that do apply:

• Every donor over $50 a year is itemized; no anonymous money; no foreign nationals (67-6610D); no gifts in another's name (67-6614).
• No coercion. 67-6605 bars getting contributions by force, by making them a condition of employment or membership, or by threatening job discrimination or financial reprisal. Violations are misdemeanors under 67-6625(2) even without proof they were knowing.
• A labor organization's political fund must follow Idaho Code Title 44, Chapter 26: voluntary gifts, disclosed purpose, no dues money, and registration as a political committee (lesson 2).
• A gift of $1,000 or more needs a 48-hour notice.

Spending: keep the lanes apart

Lane	Limit	How the PAC reports it	What the other side reports
Contribution to a candidate (cash or in-kind, including anything coordinated)	$1,000 per election (legislative, judicial, local); $5,000 (statewide)	Expenditure to the candidate	Candidate reports a contribution from the PAC
Independent expenditure for or against a candidate	None	Expenditure type "Independent Expenditure," naming the candidate; 67-6611 statements	Nothing; the candidate does not report it
Spending for or against a measure	None	Regular expenditure, or independent expenditure statements if express advocacy	Nothing
Electioneering communication	None	Expenditure type "Electioneering Expenditure"; 67-6628 statement	Nothing
Gift to another PAC	None in Idaho	Expenditure	Receiving PAC reports a contribution

The line between the first two rows is coordination. Under 67-6602(9) an expenditure is independent only if it is not made with the cooperation, prior consent or consultation of the candidate or at the candidate's request or suggestion. The manual is blunt: if a PAC's spending was made with the candidate's knowledge, it counts against the candidate's limit, and the candidate must report it as an in-kind gift. The Secretary of State's 2026 party guidance after NRSC v. FEC confirms that only parties got relief from that rule; PACs did not.

A candidate-run PAC is a special case. The limit covers gifts to a candidate "and political committees organized on the candidate's behalf," and the Secretary of State's tip sheet says a leadership PAC may spend only on other candidates, not on its sponsor's campaign.

Independent spending has its own deadlines under 67-6611: statements at least seven days before the primary and general and 30 days after each, plus a 48-hour statement for $1,000 or more spent after the 16th day before an election. Lesson 5, Independent Expenditures and Electioneering, covers express advocacy and how to stay independent.

Reporting and shutting down

The 2026 reporting schedule says PACs contributing to any candidate or measure on a 2026 ballot file monthly by the 10th. In a nonelection year, 67-6607 calls for one annual report by January 10. Zero-activity periods still need a report (67-6609). Late fees and fines are the same as for candidates: $50 a day after a 48-hour grace period, and civil fines up to $2,500 for a committee.

The manual says a committee may seek termination at any time once its last filed report shows zero cash and zero debt. Spend down or give away the balance first. Idaho's personal use ban in 67-6610C(2)(a) says a contribution "shall not be converted by any person to personal use," so leftover PAC money goes to candidates within limits, other committees, parties or charities, never to officers.

Federal PACs and how Super PACs began

Federal type	Sponsor	Who it may ask for money	Registers with FEC
SSF (connected PAC)	Corporation, union, trade or membership group, which may pay its costs	A restricted class: stockholders or members, certain employees, and their families	Within 10 days of being established, whatever its size
Nonconnected PAC (including leadership PACs)	None, or a partnership or unincorporated group	The general public	Within 10 days of raising or spending more than $1,000 in a year
Super PAC	Nonconnected	Anyone permitted, in unlimited amounts, including corporations and unions	As a nonconnected committee, declaring independent-expenditure-only status
Hybrid PAC	Nonconnected	Unlimited into one account; limited into the other	As a nonconnected committee with a non-contribution account

Sources: FEC pages on registering an SSF, registering a nonconnected PAC and types of nonconnected PACs.

Super PACs came from two 2010 rulings. On January 21, 2010, in Citizens United v. FEC, the Supreme Court struck down the federal ban on corporate independent expenditures, while upholding disclaimer and reporting rules and leaving the ban on corporate contributions to candidates in place. On March 26, 2010, the D.C. Circuit held in SpeechNow.org v. FEC that limits on contributions to a group making only independent expenditures violate the First Amendment. If independent spending cannot corrupt, the court reasoned, gifts to fund it cannot either: in its words, such contributions "cannot corrupt or create the appearance of corruption." The same ruling upheld the reporting and organizational rules for those groups, so a Super PAC still registers and names its donors. Hybrid PACs followed from Carey v. FEC, where a federal court in 2011 blocked the FEC from enforcing limits against a PAC that kept unlimited independent-expenditure money in a separate account; the FEC agreed to a consent judgment on August 19, 2011.

In Idaho state races none of this was needed. Idaho never capped gifts to PACs, so every Idaho PAC can raise like a Super PAC. What makes the difference is spending: an Idaho PAC that gives to candidates is held to their limits on that money, and one that coordinates is treated as giving.

Federal committees in Idaho races: Senate Bill 1251 ended the exemption for FEC-registered committees. The Legislature's bill record shows it signed and effective April 4, 2024 (the Secretary of State's guidance says April 3). Under the Secretary of State's Guidance 2026-4, a federal PAC that only writes checks to Idaho candidates from its federal account, is current on FEC reports and does not use earmarked money need not register in Idaho; the recipient lists its FEC ID. A federal committee that raises money for Idaho contests, pays for coordinated activity, makes in-kind gifts or otherwise spends directly in Idaho races must register and report its Idaho activity on the Sunshine portal. Any person, including a federal committee, files Idaho independent expenditure statements over $100.

Questions and answers

Officers of new PACs, and groups trying to decide whether they are one, ask these most. For which committee may give to which, use lesson 13.

Three of us want to spend $300 on signs for a school levy. Are we a PAC?

Probably yes, and you probably file nothing yet. A group formed to support a particular measure is "specifically designated," which makes it a political committee from its first dollar under 67-6602(14)(a). But 67-6608(1) exempts a committee designated for a local ballot measure from reports until it receives or spends $500, and then its first, cumulative report is due within seven calendar days. If one of you buys the signs alone with your own money, that is an independent expenditure over $100, and the buyer files a 67-6611 statement. Either way the signs need a "paid for by" line (lesson 6).

Can the PAC's chair also be its treasurer?

Yes. The Disclosure Manual says "a candidate or chairperson may also serve as their own treasurer," and 67-6603 lets one person serve as treasurer for several committees. The treasurer must be a registered Idaho voter. Two people are better than one for catching errors, but the law does not require it.

Does an Idaho PAC have to file anything with the IRS?

Sometimes. Under 26 U.S.C. 527(i), a political organization gives the IRS electronic notice (Form 8871) within 24 hours of being established, unless it reasonably expects less than $25,000 in gross receipts in every year or is a state or local candidate or party committee. Form 8872 reports under 527(j) are excused for those groups and for a "qualified State or local political organization," which works only on state and local elections, reports to a state that makes the reports public, and is not controlled by a federal candidate or officeholder. A larger Idaho PAC that does not clearly fit an exception should check with the IRS before assuming it owes nothing. Every PAC needs its own EIN.

A business wants to give our PAC $25,000. Is that allowed?

Yes. Idaho sets no limit on gifts to a PAC, and the manual says PACs need not designate gifts as primary or general "because they do not have contribution limits." The gift needs a 48-hour notice because it is $1,000 or more, and the business is itemized like any donor over $50. The limit returns when the PAC gives to a candidate: $1,000 per election for legislative, judicial and local candidates and $5,000 for statewide, under 67-6610A.

A candidate called and asked us to run a radio ad for her. What now?

If you run it, it is not an independent expenditure. Under 67-6602(9), spending made at a candidate's request or suggestion is not independent, and the manual says spending made with the candidate's knowledge counts against her limit as an in-kind gift she must report. So the ad's whole cost must fit within the PAC's $1,000 (or $5,000 statewide) limit for that election, together with anything else the PAC has given her. The safer choice is to decline and keep the people who talk to candidates out of ad decisions.

We are a general-purpose PAC working only on city and county races. When do we start filing?

When you receive contributions or spend $1,000 or more, under 67-6608(2). Within seven calendar days of crossing that line, file a cumulative report from your first dollar, then every scheduled report after that whatever the amounts. Appoint and certify the treasurer before any money moves, because 67-6603(c) applies from the first dollar even when reports wait.

Can our PAC pay a candidate's campaign bills directly instead of writing a check?

Yes, but it is still a contribution to that candidate. Paying a campaign's printer or consultant is an in-kind gift at its full cost, it counts against the PAC's limit for that election, and the candidate reports it as both a contribution and an expenditure. The PAC reports the payment as an expenditure, and both reports should show the same amount.

We have money left after the election. What can we do with it?

Keep it for the next cycle and keep filing, or spend it down and close. Leftover money may go to candidates within the limits, other committees, a party or a charity. It may not go to officers: 67-6610C(2)(a) says a contribution "shall not be converted by any person to personal use." Once a filed report shows zero cash and zero debt, ask the Secretary of State's office to terminate the account.

Hard questions

Why may a PAC raise unlimited money at all?

In Idaho, because the Legislature never capped it: 67-6610A limits gifts to candidates and committees organized on their behalf, and stops there. Federally, because of SpeechNow.org v. FEC (2010), which held that gifts to groups making only independent expenditures "cannot corrupt or create the appearance of corruption." People who defend the rule say the money funds speech the candidate does not control, and every donor over $50 is public in Idaho. People who object say large donors still gain influence with the candidates the PAC helps. Both sides agree on the practical point: once the PAC gives to a candidate, the candidate's limit applies to that money.

Isn't a leadership PAC just a way around the limit?

Partly, and the law draws two lines around it. The limit in 67-6610A covers gifts to a candidate "and political committees organized on the candidate's behalf," so a PAC that exists to help its sponsor shares the sponsor's limit. The Secretary of State's tip sheet says a candidate's PAC may spend only on other candidates, not on the sponsor's own race. What remains is real: an officeholder can raise large checks into a PAC and spend them helping allies, which can build influence inside the Legislature. The donors to that PAC are on the Sunshine portal, and a reader can see which officeholder chairs it.

Why should a nonprofit that spends from its general fund have to name ordinary donors who never asked for politics?

Because the statute does not ask why they gave. 67-6606 reaches everyone who paid the organization more than $500 in either prior year, or paid or agreed to pay that much in the current year. The Secretary of State's office calls that result a reason to form a PAC instead, so only donors who gave for politics are named. Groups that value donor privacy point to Americans for Prosperity Foundation v. Bonta (2021), where the Supreme Court struck down California's demand for charities' donor lists. People who want broad disclosure answer that a nonprofit choosing to spend general funds on Idaho voters has chosen to put its funders in play. The PAC route gives each group a way to avoid the conflict.

Isn't "independent" spending a fiction when the same people know each other?

It can be, and coordination is hard to prove. Idaho's test in 67-6602(9) is broad: no cooperation, prior consent, consultation, request or suggestion. The manual adds that spending made with the candidate's knowledge counts against the limit. But the law does not bar a PAC officer from being friends with a candidate, and evidence of a conversation about an ad rarely surfaces on a report. Federal rules add tests for shared vendors and former staff that Idaho's statute does not spell out (lesson 5). A reader should treat a claim of coordination as an accusation needing evidence, and a claim of independence as a legal status, not a guarantee.

Out-of-state groups spend in Idaho races without registering. Why isn't enforcement faster?

Because the tools are mostly civil and slow. The Secretary of State can send letters, as it did to a Washington, D.C. group in 2024, and fines run up to $2,500 for an entity under 67-6625(1). Prosecution belongs to the attorney general or county prosecutor and must start within two years. Investigations take time, and in May 2026 three complaints against one unregistered group were still open after the primary. Any Idaho citizen may also ask a district court for an injunction to enforce the chapter under 67-6626, and a successful plaintiff recovers reasonable costs and fees.