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Election Law

 

IAFF affiliates must  follow all relevant campaign finance laws.

 

Federal Elections
Federal candidates (those running for president of the United States, U.S. Senate or U.S. House of Representatives) are prohibited from accepting contributions from state and local political action committees (PACs), corporations or union treasury funds. Only PACs registered with the Federal Election Commission (FEC), such as the IAFF's FIREPAC, can contribute to candidates seeking federal office. Therefore, while your local may have an in-state PAC fund, it is prohibited from contributing to candidates in federal elections.

 

State and Local Elections
State and local campaign finance laws govern the activity of state and local PACs and candidates. In many states, locals may use union dues to fund political activity, but there are exceptions. However, even in
states that permit the use of union treasury funds for political purposes a local should establish a separate PAC fund for this purpose. It is highly recommended that locals consult their state and local election laws before establishing a state or local PAC. A summary of each state’s election laws and agency contact information is provided below. This information is subject to change and should be used as a guide. It is not a substitute for consulting your state or local election laws.

 

 

 

 

 

IRS Reporting and Filing Requirements for State PACs
 

State and local political committees are required to register with the IRS (Form 8871) if it receives or expects to receive in excess of $25,000 of gross revenue in a tax year.

 

State and local political action committees are generally exempt from filing periodic disclosure reports with the IRS (Form 8872).  However, if the state or local political action committee receives more than $100,000 in gross revenue in a calendar year, it must file an annual information return (Form 990).  This form is due on the 15th day of the fifth month following the committee’s tax year (May 15th for committees that have a December 31 tax year).

 

If a state or local political action committee has more than $100 in taxable income in a tax year (i.e., bank interest), the committee must file a tax return (Form 1120-POL) and pay an income tax on the amount in excess of $100 at the highest corporate tax rate (currently 35 percent). The form is due on the 15th day of the third month following the committee’s tax year (March 15th for committees that have a December 31 tax year).

 

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