Handling contributions correctly is one of your most important reporting tasks.

All contributions to a candidate or committee must be reported by the campaign. Contribution limits may apply to monetary contributions, in-kind contributions, and loans. 

This guide will help you report contributions. To find out more about what restrictions might apply, see Guidelines & Restrictions

Definition

The term "contribution" is defined very broadly and not only encompasses money, but also the vast majority of items and services that will assist a candidate or committee. "Contribution" includes:

  • a loan, gift, deposit, subscription, forgiveness of indebtedness, donation, advance, pledge, payment, transfer of funds between political committees, or anything of value, including personal and professional services for less than full consideration;
  • an expenditure made by an individual, business, union, PAC, political party or other entity in cooperation, consultation, or concert with, or at the request or suggestion of, a candidate, political committee, or their agents;
  • payments made by an individual, business, union, PAC, political party or other entity to disseminate, distribute or republish, in whole or in part, any broadcast, written, graphic, or other form of political advertising prepared by a candidate, a political committee, or their agents; or
  • services, property or rights furnished at less than their fair market value.

Reporting guide

Good reporting starts with good recordkeeping.

Recordkeeping

Deposits 

Learn how to record loans and use your personal funds.

Contributions by the candidate

Loans: monetary and in-kind 

What is an in-kind contribution?

In-kind contributions 

Holding an auction or fundraiser? Teaming up with others? Here’s how to report on money raised.

Auctions and other fundraisers

Low-cost fundraisers

Joint fundraising and slate committees

Read more about contributions

Pledges 

Receipts that are not contributions 

Earmarked contributions 

Special reports for contributions of $1,500 or more