Your web browser is not supported You're using Internet Explorer, some features might not work. Please switch to another browser like Chrome, Firefox, or Edge for a better experience.


An official website of the United States government Here's how you know
 **Official websites use .gov**
            
            A **.gov** website belongs to an official government organization in the United States.
 **Secure .gov websites use HTTPS**
            
            A **lock** ( A locked padlock ) or **https://** means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.


Federal Election Commission | United States of America Calendar
           Glossary
          Search
              Search


Menu
      Home
      Campaign finance data
        All data
            Raising
            Spending
            Loans and debts
            Filings and reports
            Candidates
            Committees
            Bulk data
            Campaign finance statistics
        Find elections. Search by state or ZIP code
          Look up contributions from specific individuals
      Help for candidates and committees
        All compliance resources
            Guides
            Forms
            Dates and deadlines
            Trainings
        Learn about electronic filing
          Find and contact your committee's analyst
      Legal resources
        All legal resources
            Advisory opinions
            Enforcement
            Statutes
            Legislation
            Regulations
            Court cases
            Policy and other guidance
        Search across all legal resources
          Search guidance documents
      About
        All about the FEC
            News and announcements
            Commission meetings
            Mission and history
            Leadership and structure
            Reports about the FEC
            Careers
            Working with the FEC
            Contact
        Introduction to campaign finance and elections


- Home
- ›
        Help for candidates and committees
- ›
        Taking in receipts as a party
- ›
      State tax checkoff funds

State tax checkoff funds State and local party committees in some states may receive funds derived from state tax checkoffs or fees paid for a state service (such as fees for personalized license plates). This section explains when these funds may be deposited in a federal account and, if so, when they are considered contributions rather than miscellaneous receipts. Deposit in federal account As a general rule, if the funds in question are from permissible sources (for example, individuals) rather than from persons prohibited from making contributions under federal law (for example, corporations, labor organizations, foreign nationals), the funds may be deposited into a federal account. For example, in several advisory opinions (AOs), the Commission concluded that proceeds from state income tax checkoff programs (whereby individual taxpayers designate funds for political parties) and fees for personalized license plates were permissible funds and could therefore be deposited into a federal account. In another opinion, AO 1988-33, a state party committee was allowed to deposit into its federal account ballot fees and party assessments paid to the state of Florida by federal candidates. However, because state law allowed nonfederal candidates to accept funds that would be considered prohibited or excessive under federal law, fees and assessments from nonfederal candidates could not be deposited into the federal account. Treatment as contributions In the cited advisory opinions, checkoff funds that did not increase the taxpayer’s liability or decrease his or her refund were not considered contributions. Nor were the personalized license plate fees. In these situations, the funds were considered miscellaneous receipts (reportable as “other receipts”). However, in AO 1983-15, the checkoff funds represented taxpayer refunds. Under those circumstances—where the money would otherwise be refunded to the taxpayer—the funds were considered contributions if deposited into a federal account. Because the amount of each contribution was only $2 per taxpayer, the contributions were reportable as unitemized contributions from individuals.
 Read next
            
          
            
          Types of contributions to a party committeeBallot access paymentsBuilding fund donations and lease payments Need help? Get help from the FEC by phone or email
 Legal citations Regulations 11 CFR 102.5(a)(2)Deposits into a party's federal account 11 CFR 103.3(a)Deposits of receipts and disbursements
 Advisory opinions AO 1993-21Preemption of state law AO 1991-14State tax checkoff funds deposited in federal account AO 1983-15State funds deposited in state party's account AO 1982-17Party committee's deposit of public funds into a federal account AO 1980-103State tax checkoff funds distributed to a candidate AO 1978-09Activities of a party committee


This information is not intended to replace the law or to change its meaning, nor does this information create or confer any rights for or on any person or bind the Federal Election Commission or the public. The reader is encouraged also to consult the Federal Election Campaign Act of 1971, as amended (52 U.S.C. 30101 et seq.), Commission regulations (Title 11 of the Code of Federal Regulations), Commission advisory opinions and applicable court decisions.


About
          Careers
          Press
          Contact
   Privacy and security policy
          Plain language
          No FEAR Act
          Strategy, budget and performance
 Open government
          Protected Voices
          USA.gov
          Inspector General
          FOIA
 OpenFEC API
          GitHub repository
          Release notes
          FEC.gov status


Federal Election Commission
 The FEC's Twitter page
            The FEC's YouTube page Sign up for FECMail


Hide glossary Glossary Search terms