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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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