Campaign Finance Information

Campaign Filing Requirements Banking, and Related Information

• Candidates for the General Assembly or statewide, county office, in order to be able to raise or spend money to support their candidacy, are required by the Delaware Code to file with the Delaware Department of Elections a signed, notarized Statement of Organization, and also to file required campaign finance reports as required by Delaware law. PLEASE NOTE: Signed and notarized Statements of Organization may be submitted in person to the Office of the State Election Commissioner, via mail, or via e-mail. If submitting via email, be sure to attach the Statements of Organization as a PDF, with the notarial seal/stamp clearly visible and legible. These candidates may raise or expend funds even if they are not an officially filed or nominated candidate, provided they comply with the above-stated requirements. (NOTE: Campaign finance reporting requirements for candidates for federal office are under the authority of the Federal Election Commission.)

• Candidates for office in municipalities (including the City of Wilmington) or boards of education of school districts who intend to raise or spend more than $5,000 also are required to file signed, notarized Statements of Organization with the Department, and are required to file any required campaign finance report. The candidates may raise or expend funds even if not an officially filed or nominated candidate, provided they comply with the above-stated requirements.

• Delaware law permits candidates for municipal offices, and school board candidates, who plan on raising or spending less than $5,000, to file a Certificate of Intention with the Department, as opposed to a Statement of Organization. These candidates are not required to file campaign finance reports with the Department. However, if a candidate exceeds the $5,000 fundraising or expenditure limits during an election cycle, they are then required to file a Statement of Organization with the Department, as well as required campaign finance reports.

• Nominating paperwork for candidates to be nominated for federal office, statewide office, the General Assembly, county office, or City of Wilmington offices may file no earlier than the first business day of the calendar year of the election in which they appear on the ballot. Candidates for federal offices, statewide offices, the General Assembly, county offices, or City of Wilmington offices, intending to file as either Democratic or Republican candidates, may file for office only after the filing fees for these offices are established by the respective State, County, or City party committee, as required by Delaware law.

• The Department does not require candidate committees to establish federal tax identification numbers (TINs) for state or federal tax purposes, although candidates who hire paid staff may be required to obtain those documents to meet their payroll tax obligations. (IMPORTANT NOTE: The Department of Elections cannot provide tax guidance or advice to any candidate or to any political (including candidate) committee regarding any aspect of the election process. Candidates and committees should consult the Internal Revenue Service, the Delaware Division of Revenue, or their professional tax or legal advisor regarding any tax-related questions or requirements.