Frequently Asked Questions
Questions About Campaign Finance
Our campaign committee wants to hold a raffle to raise money; can we do that?
- No. The Delaware Gaming Control Board has determined as a matter of law (Article II, ' 17A and 17B of the state Constitution) no candidate committee, political action committee, political committee or political party may conduct any type of gaming activity, e.g., bingo, casino night, raffle, lottery, etc.
Are campaign funds subject to income taxes?
- Section 527 of the Internal Revenue Code states that political organizations are exempt from federal income taxes. In some cases committees become subject to taxation under the ordinary course of business or trade, for example, earned income derived from campaign funds. Contact the IRS office nearest you for more information including the correct form and the March filing deadline. You may read more about it at the Office of Law Revision Counsel.
- You must file and report with:
Public Integrity Commission
410 Federal St., Suite 3 (Rm 213)
Dover DE 19901
Phone: 302-739-2399
www.depic.delaware.gov
I am a candidate for a Federal office; do I file reports with the State Election Commissioner?
- Candidates for Federal Offices must establish campaign committees and file campaign finance reports with the Federal Election Commission (FEC), not with the State Election Commissioner.
What are the rules about signs?
- Please refer to our resources on Campaign Signage.
Where can I contact my elected Officials?
- Contact information for the current elected officials can be found at the Delaware General Assembly.
I haven’t had any transactions on my campaign finance account, or I’ve ended my campaign or I don’t intend to run for office again. Do I still need to file campaign finance reports?
- Yes, any committee listed as an active committee in the Campaign Finance Reporting System (CFRS) must file all required campaign finance reports as long as the committee remains open.
I have closed by campaign bank account. Does this mean I have closed my campaign finance account?
- No, closing your bank account does not impact your campaign finance account. You must take action to close your campaign finance account if you no longer intend to use the account. (NOTE: You must also file all required campaign finance accounts for the committee before closing the campaign finance account.)
