Tom Tiffany Criticizes ‘Billionaire Loophole’ But Backed Law Creating It
U.S. Rep. and Republican candidate for governor aims to raise $40 million.
U.S. Rep. Tom Tiffany has said his campaign is aiming to raise $40 million for the 2026 gubernatorial race. Tiffany delivers a speech at his launch event in Wausau in September. (Photo by Baylor Spears/Wisconsin Examiner)
U.S. Rep. Tom Tiffany, the current frontrunner in the GOP gubernatorial primary, criticized the “billionaire loophole” that has led to record spending in statewide races in Wisconsin, even though he voted for the legislation that helped expand spending in 2015.
Tiffany has said his campaign is aiming to raise $40 million for the 2026 gubernatorial race. “We’ll see if we get there,” Tiffany said in an interview with PBS Wisconsin last week. “But, you know, Wisconsin, because of that pass-through loophole, I call it the billionaire loophole, there’s just so much money that comes into Wisconsin. But, you know, you can cry about it or you can compete. We choose to compete… We’re hoping to raise $40 million.”
Spending on Wisconsin statewide elections has grown substantially over the last decade in part because of an overhaul of the state’s campaign finance laws adopted in 2015 under the leadership of former Gov. Scott Walker and the Republican-led Legislature.
Republican lawmakers at the time argued that the changes to the campaign finance laws were necessary to align state law with U.S. Supreme Court decisions, including Citizens United v. FEC, which in 2010 struck down a nationwide ban on political donations from corporations, and McCutcheon v. FEC, which in 2014 found that annual caps on total political donations from one person are unconstitutional.
Under 2015 Wisconsin Act 117, Wisconsin lawmakers eliminated a state law that capped individual donations to all candidates and political committees in a single year at $10,000. Limits on contributions for each state and local office were increased and limits on contributions to party and legislative campaign committees were eliminated, creating a loophole that allowed unlimited money to flow through parties and committees into individual campaigns. The law eliminated restrictions on coordination between political parties and candidates and allowed for political parties and legislative campaign committees to make unlimited contributions to candidate committees.
The state law has become a topic of conversation again as the U.S. Supreme Court heard a case Tuesday challenging a federal law limiting the amount of money that political parties can spend in coordination with a candidate for office.
Tiffany has represented Wisconsin’s 7th Congressional District since 2020, but prior to that he served in the state Senate. As a state senator, Tiffany voted for AB 387, which later became Act 117, along with the other Senate Republicans. Only one Republican, former state Sen. Rob Cowles, voted against the measure.
Tiffany’s campaign has not responded to a request for comment about the vote and whether he wants to see changes to state campaign finance law.
At the time, advocacy groups and Democratic lawmakers warned the legislation would lead to obscene spending in Wisconsin elections. The Wisconsin Democracy Campaign warned in written testimony that the legislation would mean “billionaires and multimillionaires will have an outsized influence over who gets elected” and that political contests would “be less between candidates and more between tycoons.”
Spending in governors’ races was already growing following the U.S. Supreme Court decision and before the state law was adopted. In 2010, $37.37 million was spent on the governor’s race; in 2014, spending increased to $81.78 million. The increase in spending ballooned dramatically after the passage of the 2015 law.
A record-breaking $164 million was spent in 2022 on Wisconsin’s gubernatorial race. According to the Wisconsin Democracy Campaign, the cost represented a 77% increase from the previous $93.06 million record that was set in the 2018 governor’s race.
Democratic gubernatorial hopeful Mandela Barnes, who served in the Assembly in 2015, did not vote on the campaign spending bill, joining the rest of his Democratic Assembly colleagues who said it was a conflict of interest for lawmakers to rewrite the laws that govern their campaigns. He is the only Democratic candidate in the current crowded primary field who was in the Legislature at the time.
Barnes said in a press release in 2015 that he opposed the bill because Republicans rejected an amendment that would have delayed implementation until after the 2016 election cycle. He said Republicans “acted in blatant self-interest for their campaign committees by voting down my effort,” so he “recused myself from voting on ultimate passage of this outrageous proposal.”
Barnes also said then that with the legislation Republicans had “fully embraced the darkness of corruption by voting to rig the rules to line their own campaign pockets with shady special interest money and allow for more corruption to go undetected and unprosecuted.”
Barnes, a former lieutenant governor and U.S. Senate candidate, recently said he is aiming to raise $50 million over the course of the race, but at the same time criticized the escalation in campaign spending.
“It’s not a good sign for things. I wish that were not the case,” Barnes told reporters Monday. “The goal is to get big money out of politics. The goal is for campaign and ethics reform… We should be taking more steps to reduce the impact of money in politics.”
Other Democratic candidates include Lt. Gov. Sara Rodriguez, Milwaukee Co. Exec. David Crowley, state Sen. Kelda Roys, state Rep. Francesca Hong, Wisconsin Economic Development Corp. CEO Missy Hughes and former state Rep. Brett Hulsey.
Washington County Executive Josh Schoemann is the only other Republican candidate currently in the race.
Barnes and Tiffany have not had to file campaign finance reports yet as they entered after the last deadline. Candidates’ next campaign finance filing deadline is Jan. 15, 2026. Those reports will cover July 1, 2025 through Dec. 31, 2025.
U.S. Rep. Tom Tiffany criticizes ‘billionaire loophole’ but voted for law that created it was originally published by the Wisconsin Examiner.
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Hypocrites, all of them.
Tiffany was all for create the billionaire loophole until that loophole impacts his campaign. Yea, Tiffany is a hypocrite.
Under 2015 Wisconsin Act 117, Wisconsin lawmakers eliminated a state law that capped individual donations to all candidates and political committees in a single year at $10,000.
So, if I’m rich enough, I can buy an election in Wisconsin?
What was the reasoning for eliminating what would seem to be a positive law?
2015 WISCONSIN ACT 117
An Act to repeal 13.62 (11t); to renumber 13.75; to renumber and amend 13.625 (1) (c) (intro.), 13.625 (1) (c) 1., 13.625 (1) (c) 2. and 946.11 (2) (b); to amend 5.02 (13), 5.05 (2), 5.05 (2m) (d) 2., 5.05 (2m) (e), 5.05 (5e), 6.87 (3) (b), 7.23 (1) (d), 7.40, 7.50 (2) (em), 8.05 (1) (j) 2., 8.10 (5), 8.15 (4) (b), 8.16 (2) (c), 8.20 (6), 8.30 (2), 8.35 (2) (a), 8.35 (2) (c), 8.35 (4) (c), 8.35 (4) (d), 8.35 (4) (e), 8.50 (3) (a), 9.01 (5) (bm), 9.10 (2) (d), 11.1400 (5), 11.1401 (2), 12.07 (4), 12.08, 12.13 (3) (h), 12.60 (4), 13.62 (5g), 13.62 (5r), 13.625 (1) (b) (intro.), 13.625 (1) (b) 3., 13.625 (2), 13.625 (3), 13.625 (6r), 13.69 (6), 13.695 (4), 15.60 (5), 15.60 (6), 15.60 (7), 15.79 (2) (b), 19.42 (3m), 19.45 (13), 19.579 (1), 19.59 (1) (br), 19.59 (7) (b), 20.511 (1) (a), 20.511 (1) (i), 20.511 (1) (j), 20.855 (6) (h), 36.11 (1) (cm), 111.365 (3) (a), 120.06 (6) (b) 5., 185.03 (10) (e), 202.12 (5) (a) 2., 341.14 (6r) (fm) 1. b., 346.94 (16) (b) 2., 349.135 (2) (b), 563.907 (3) (b), 630.05 (intro.), 755.01 (4), 758.13 (3) (g) 1. a. and 758.13 (3) (g) 1. b.; to repeal and recreate chapter 11; and to create 13.62 (5j), 13.62 (5u), 13.75 (1r) and 946.11 (2) (b) 1. and 2. of the statutes; relating to: campaign finance.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
Section 1. 5.02 (13) of the statutes is amended to read:
5.02 (13) “Political party” or “party” means a state committee registered under s. 11.05 organized exclusively for political purposes under whose name candidates appear on a ballot at any election, and all county, congressional, legislative, local and other affiliated committees authorized to operate under the same name. For purposes of ch. 11, the term does not include a legislative campaign committee or a committee filing an oath under s. 11.06 (7) has the meaning given in s. 11.0101 (26).
Section 2. 5.05 (2) of the statutes is amended to read:
5.05 (2) Auditing. In addition to the facial examination of reports and statements required under s. 11.21 (13) 11.1304 (9), the board shall conduct an audit of reports and statements which are required to be filed with it to determine whether violations of ch. 11 have occurred. The board may examine records relating to matters required to be treated in such reports and statements. The board shall make official note in the file of a candidate, committee, group or individual under ch. 11, as defined in s. 11.0101 (6), of any error or other discrepancy which the board discovers and shall inform the person submitting the report or statement. The board may not audit reports, statements, or records beyond the 3-year period for which a committee must retain records under ch. 11.
Section 3. 5.05 (2m) (d) 2. of the statutes is amended to read:
5.05 (2m) (d) 2. No employee of the board, while so employed, may become a candidate, as defined in s. 11.01 (1) 11.0101 (1), for a state or partisan local office. No individual who is retained by the board to serve as a special investigator or as special counsel may, while so retained, become a candidate, as defined in s. 11.01 (1) 11.0101 (1), for any state or local office. A filing officer shall decline to accept nomination papers or a declaration of candidacy from any individual who does not qualify to become a candidate under this paragraph.
Section 4. 5.05 (2m) (e) of the statutes is amended to read:
5.05 (2m) (e) No individual who serves as an employee of the board and no individual who is retained by the board to serve as a special investigator or a special counsel may, while so employed or retained, make a contribution, as defined in s. 11.01 (6), to a candidate for state or local office. No individual who serves as an employee of the board and no individual who is retained by the board to serve as a special investigator or as special counsel, for 12 months prior to becoming so employed or retained, may have made a contribution, as defined in s. 11.01 (6), to a candidate for a partisan state or local office. In this paragraph, contribution has the meaning given in s. 11.0101 (8).
Section 5. 5.05 (5e) of the statutes is amended to read:
5.05 (5e) Biennial report. The board shall include in its biennial report under s. 15.04 (1) (d) the names and duties of all individuals employed by the board and a summary of its determinations and advisory opinions issued under sub. (6a). Except as authorized or required under sub. (5s) (f) 2., the board shall make sufficient alterations in the summaries to prevent disclosing the identities of individuals or organizations involved in the decisions or opinions. The board may also include in its biennial report any information compiled under s. 11.21 (7) 11.1304 (14). The board shall make such further reports on the matters within its jurisdiction and such recommendations for further legislation as it deems desirable.
Section 6. 6.87 (3) (b) of the statutes is amended to read:
6.87 (3) (b) No elector may direct that a ballot be sent to the address of a candidate, political party or other registrant committee registered with the board under s. 11.05 chapter 11 unless the elector permanently or temporarily resides at that address. Upon receipt of reliable information that an address given by an elector is not eligible to receive ballots under this subsection, the municipal clerk shall refrain from mailing or transmitting ballots to that address. Whenever possible, the municipal clerk shall notify an elector if his or her ballot cannot be mailed or transmitted to the address directed by the elector.
Section 7. 7.23 (1) (d) of the statutes is amended to read:
7.23 (1) (d) Except as provided in s. 11.21 (11) (a), financial Financial reports may be destroyed 6 years after the date of receipt. Financial registration statements may be destroyed 6 years after termination of registration.
Section 8. 7.40 of the statutes is amended to read:
7.40 Sample ballots. Any individual, committee or candidate may, at their its own expense, and subject to limitations upon contributions and disbursements under ch. 11, may print a supply of sample ballots, provided they bear on their each sample ballot includes on its face the information required by s. 11.30 11.1303 (2) and they contain all the names shown on the official ballot. In this section, committee has the meaning given in s. 11.0101 (6).
Section 9. 7.50 (2) (em) of the statutes is amended to read:
7.50 (2) (em) Except as otherwise provided in this paragraph, write-in votes shall only be counted if no candidates have been certified to appear on the ballot. If candidates have a candidate has been certified to appear on the ballot, write-in votes may only be counted for candidates who file a candidate that files a registration statements statement under s. 11.05 (2g) 11.0202 (1) (a) no later than noon on the Friday immediately preceding the election. If a candidate certified to appear on the ballot dies or withdraws before the election, all write-in votes shall be counted. When write-in votes are counted, every vote shall be counted for the candidate for whom it was intended, if the elector’s intent can be ascertained from the ballot itself.
Section 10. 8.05 (1) (j) 2. of the statutes is amended to read:
8.05 (1) (j) 2. Upon receipt of the notice, each candidate shall file a declaration of candidacy in the manner prescribed by s. 8.21 with the municipal clerk making the notification no later than 5 p.m. on the 5th day after the notification is mailed or personally delivered to the candidate by the municipal clerk, except as authorized in this paragraph. If an incumbent whose name is certified as a nominee fails to file a declaration of candidacy within the time prescribed by this paragraph, each certified candidate for the office held by the incumbent, other than the incumbent, may file a declaration of candidacy no later than 72 hours after the latest time prescribed in this paragraph. If the candidate has not filed a registration statement under s. 11.05 11.0202 (1) (a) at the time of the notification, the candidate shall file the statement with the declaration.
Section 11. 8.10 (5) of the statutes is amended to read:
8.10 (5) Nomination papers shall be accompanied by a declaration of candidacy under s. 8.21. If a candidate has not filed a registration statement under s. 11.05 11.0202 (1) (a) at the time he or she files nomination papers, the candidate shall file the statement with the papers. A candidate for state office or municipal judge shall also file a statement of economic interests with the board under s. 19.43 (4) no later than 4:30 p.m. on the 3rd day following the last day for filing nomination papers under sub. (2) (a), or no later than 4:30 p.m. on the next business day after the last day whenever that candidate is granted an extension of time for filing nomination papers under sub. (2) (a).
Section 12. 8.15 (4) (b) of the statutes is amended to read:
8.15 (4) (b) Nomination papers shall be accompanied by a declaration of candidacy under s. 8.21. If a candidate for state or local office has not filed a registration statement under s. 11.05 11.0202 (1) (a) at the time he or she files nomination papers, the candidate shall file the statement with the papers. A candidate for state office shall also file a statement of economic interests with the board under s. 19.43 (4) no later than 4:30 p.m. on the 3rd day following the last day for filing nomination papers under sub. (1), or no later than 4:30 p.m. on the next business day after the last day whenever that candidate is granted an extension of time for filing nomination papers under sub. (1).
Section 13. 8.16 (2) (c) of the statutes is amended to read:
8.16 (2) (c) If the person is a candidate for state or local office, the person files a registration statement under s. 11.05 11.0202 (1) (a).
Section 14. 8.20 (6) of the statutes is amended to read:
8.20 (6) Nomination papers shall be accompanied by a declaration of candidacy under s. 8.21. If a candidate for state or local office has not filed a registration statement under s. 11.05 11.0202 (1) (a) at the time he or she files nomination papers, the candidate shall file the statement with the papers. A candidate for state office shall also file a statement of economic interests with the board under s. 19.43 (4) no later than 4:30 p.m. on the 3rd day following the last day for filing nomination papers under sub. (8) (a), or no later than 4:30 p.m. on the next business day after the last day whenever that candidate is granted an extension of time for filing nomination papers under sub. (8) (a).
Section 15. 8.30 (2) of the statutes is amended to read:
8.30 (2) If no registration statement has been filed by or on behalf of a candidate for state or local office in accordance with s. 11.05 (2g) or (2r) 11.0202 (1) (a) by the applicable deadline for filing nomination papers by such candidate, or the deadline for filing a declaration of candidacy for an office for which nomination papers are not filed, the name of the candidate may not appear on the ballot. This subsection may not be construed to exempt a candidate from applicable penalties if he or she files a registration statement later than the time prescribed in ss. 11.01 (1) and 11.05 (2g) s. 11.0202 (1) (a).
Section 16. 8.35 (2) (a) of the statutes is amended to read:
8.35 (2) (a) If a vacancy occurs after nomination due to the death of a candidate of a recognized political party for a partisan office, the vacancy may be filled by the chairperson of the committee of the proper political party under s. 7.38, or the personal campaign candidate committee, if any, in the case of independent candidates. Similar vacancies in nominations of candidates for nonpartisan local offices may be filled by the candidate’s personal campaign a candidate committee or, if the candidate had there is none, by the body which governs the local governmental unit in which the deceased person was a candidate for office. The chairperson, chief officer of the candidate committee, or clerk of the body making an appointment shall file a certificate of appointment with the official or agency with whom declarations of candidacy for the office are filed. For purposes of this paragraph, the official or agency need not recognize members of a personal campaign candidate committee whose names were not filed under s. 11.05 11.0203 (1) (c) prior to the death of the candidate.
Section 17. 8.35 (2) (c) of the statutes is amended to read:
8.35 (2) (c) The official or agency with whom a proper certificate is filed under par. (b) shall promptly notify the candidate who is nominated and transmit to the candidate a declaration of candidacy form and, in the case of a candidate for state or local office, a financial registration statement form under s. 11.05 11.0203 (1). No later than 5 p.m. on the 3rd day after notification of nomination is mailed or personally delivered to the new nominee by the official or agency, the nominee shall file a declaration of candidacy and, in the case of a candidate for state or local office, a registration statement under s. 11.05 11.0203 (1). No later than 4:30 p.m. on the 3rd day after notification of nomination is mailed or personally delivered to a new nominee for state office or municipal judge by the official or agency, the nominee shall file a statement of economic interests under s. 19.43 (4). If the nominee fails to file the declaration of candidacy, the official or agency may refuse to place the candidate’s name on the ballot. If the nominee fails to file the registration statement or statement of economic interests, the official or agency may not place the candidate’s name on the ballot.
Section 18. 8.35 (4) (c) of the statutes is amended to read:
8.35 (4) (c) The transfer treasurer of the former candidate’s committee shall be reported to the appropriate filing officer in a special report submitted by the former candidate’s campaign treasurer submit to the appropriate filing officer a special report detailing the disposition of funds under par. (a) 1. If the former candidate is deceased and was serving as the treasurer of his or her own campaign treasurer committee, the former candidate’s petitioner or personal representative shall file the report. The report shall include a complete statement of all contributions, disbursements, and incurred obligations , pursuant to s. 11.06 (1) 11.0204 (1), covering the period from the day after the last date covered on the former candidate’s most recent report to the date of disposition.
Section 19. 8.35 (4) (d) of the statutes is amended to read:
8.35 (4) (d) The newly appointed candidate shall file his or her report at the next appropriate interval under s. 11.20 (2) or (4) 11.0204 after his or her appointment. The appointed candidate shall include any transferred funds in his or her first report.
Section 20. 8.35 (4) (e) of the statutes is amended to read:
8.35 (4) (e) Any person who violates this subsection may be punished as provided under s. 11.60 11.1400 or 11.61 11.1401.
Section 21. 8.50 (3) (a) of the statutes is amended to read:
8.50 (3) (a) Nomination papers may be circulated no sooner than the day the order for the special election is filed and shall be filed not later than 5 p.m. 28 days before the day that the special primary will or would be held, if required, except when a special election is held concurrently with the spring election or general election, the deadline for filing nomination papers shall be specified in the order and the date shall be no earlier than the date provided in s. 8.10 (2) (a) or 8.15 (1), respectively, and no later than 35 days prior to the date of the spring primary or no later than June 1 preceding the partisan primary. Nomination papers may be filed in the manner specified in s. 8.10, 8.15, or 8.20. Each candidate shall file a declaration of candidacy in the manner provided in s. 8.21 no later than the latest time provided in the order for filing nomination papers. If a candidate for state or local office has not filed a registration statement under s. 11.05 11.0202 (1) (a) at the time he or she files nomination papers, the candidate shall file the statement with the papers. A candidate for state office shall also file a statement of economic interests with the board no later than the end of the 3rd day following the last day for filing nomination papers specified in the order.
Section 22. 9.01 (5) (bm) of the statutes is amended to read:
9.01 (5) (bm) Upon the completion of its proceedings, a board of canvassers shall deliver to the board one copy of the minutes of the proceedings kept under par. (a). In addition, in the case of a recount of an election for state or national office, for each candidate whose name appears on the ballot for that office under the name of a political party, the board of canvassers shall deliver one copy of the minutes to the chief officer, if any, who is named in any registration statement filed under s. 11.05 (1) 11.0302 by the state committee of that political party, and in the case of a recount of an election for county office, for each candidate whose name appears on the ballot for that office under the name of a political party, the board of canvassers shall deliver one copy of the minutes to the chief officer, if any, who is named in any registration statement filed under s. 11.05 (1) 11.0302 by the county committee of that political party.
Section 23. 9.10 (2) (d) of the statutes is amended to read:
9.10 (2) (d) No petition may be offered for filing for the recall of an officer unless the petitioner first files a registration statement under s. 11.05 (1) or (2) 11.0902 with the filing officer with whom the petition is filed. The petitioner shall append to the registration a statement indicating his or her intent to circulate a recall petition, the name of the officer for whom recall is sought and, in the case of a petition for the recall of a city, village, town, town sanitary district, or school district officer, a statement of a reason for the recall which is related to the official responsibilities of the official for whom removal is sought. No petitioner may circulate a petition for the recall of an officer prior to completing registration. The last date that a petition for the recall of an officer may be offered for filing is 5 p.m. on the 60th day commencing after registration. After the recall petition has been offered for filing, no name may be added or removed. No signature may be counted unless the date of the signature is within the period provided in this paragraph.
Section 24. Chapter 11 of the statutes is repealed and recreated to read:
Chapter 11
Campaign financing
subchapter i
general provisions
11.0100 Construction. This chapter shall be construed to impose the least possible restraint on persons whose activities do not directly affect the elective process, consistent with the right of the public to have a full, complete, and readily understandable accounting of those activities expressly advocating for or against candidates for office or for or against referendums. Nothing in this chapter may be construed to regulate issue discussion, debate, or advocacy; grassroots outreach or lobbying; nonpartisan voter registration or turnout efforts; or the rights of the media.
11.0101 Definitions. In this chapter:
(1) “Candidate” means an individual about whom any of the following applies:
(a) The individual takes any of the following affirmative actions to seek nomination or election to a state or local office:
1. Files nomination papers with the appropriate filing officer.
2. Is nominated as a candidate for state or local office by a caucus under s. 8.05 (1) or by a political party and the nomination is certified to the appropriate filing officer.
3. Receives a contribution, makes a disbursement, or gives consent for another person to receive a contribution or make a disbursement in order to bring about the individual’s nomination or election to a state or local office.
(b) The individual holds a state or local office and is the subject of a recall petition.
(c) The individual holds a state or local office.
(2) “Candidate committee” means a committee authorized by a candidate or a candidate’s agent to make or accept contributions or make disbursements in support of a candidate’s campaign.
(3) “Candidate’s agent” means an individual who has control over the day-to-day operation of the candidate committee, but does not include an employee of a political party or a legislative campaign committee that is not also an employee of the candidate.
(4) “Charitable organization” means any organization described in section 170 (c) (2) of the Internal Revenue Code.
(5) “Clearly identified” means any of the following with regard to a communication supporting or opposing a candidate:
(a) The candidate’s name appears or is stated.
(b) A photograph or drawing of the candidate appears.
(c) The candidate’s identity is apparent by unambiguous reference.
(6) “Committee” means a candidate committee, legislative campaign committee, political action committee, independent expenditure committee, political party, recall committee, and referendum committee.
(7) “Conduit” means a person other than an individual that receives a contribution of money, deposits the contribution in an account held by the person, and releases the contribution to a candidate committee, legislative campaign committee, political party, or political action committee at the direction of the contributor.
(8) (a) Except as provided in par. (b), “contribution” means any of the following:
1. A gift, subscription, loan, advance, or transfer of money to a committee.
2. With the committee’s consent under s. 11.1109, a transfer of tangible personal property or services to a committee, valued as provided under s. 11.1105.
3. A transfer of funds between committees.
4. The purchase of a ticket for a fundraising event for a committee regardless of whether the ticket is used to attend the event.
(b) “Contribution” does not include any of the following:
1. Services that an individual provides to a committee, if the individual is not specifically compensated for providing the services to the committee.
2. Any unreimbursed travel expenses that an individual incurs to volunteer his or her personal services to a committee.
3. The costs of preparing and transmitting personal correspondence.
4. Interest earned on an interest-bearing account.
5. Rebates or awards earned in connection with the use of a debit or credit card.
6. A loan from a commercial lending institution that the institution makes in its ordinary course of business.
7. The reuse of surplus materials or the use of unused surplus materials acquired in connection with a previous campaign for or against the same candidate, political party, or recall if the materials were previously reported as a contribution.
8. The cost of invitations, food, and beverages in connection with an event held in a private residence on behalf of a candidate committee.
9. Any communication that does not expressly advocate for the election or defeat of a clearly identified candidate.
10. A communication made exclusively between an organization and its members. In this subdivision, a member of an organization means a shareholder, employee, or officer of the organization, or an individual who has affirmatively manifested an interest in joining, supporting, or aiding the organization.
11. Any cost incurred to conduct Internet activity by an individual acting in his or her own behalf, or acting in behalf of another person if the individual is not compensated specifically for those services, including the cost or value of any computers, software, Internet domain names, Internet service providers, and any other technology that is used to provide access to or use of the Internet, but not including professional video production services purchased by the individual.
12. Any news story, commentary, or editorial by a broadcasting station, cable television operator, producer, or programmer, Internet site, or newspaper or other periodical publication, including an Internet or other electronic publication unless a committee owns the medium in which the news story, commentary, or editorial appears.
13. An expenditure of funds by a sponsoring organization for a political action committee’s administrative or solicitation expenses.
14. An expenditure of funds by a sponsoring organization for an independent expenditure committee’s administrative or solicitation expenses.
15. An expenditure of funds by a sponsor, as defined in s. 11.0705 (1), for a conduit’s administrative or solicitation expenses.
(9) “Corporation” includes a foreign limited liability company, as defined in s. 183.0102 (8) and a limited liability company, as defined in s. 183.0102 (10), if the foreign limited liability company or the limited liability company elect to be treated as a corporation by the federal internal revenue service, pursuant to 26 CFR 301.7701-3, or if the foreign limited liability company or the limited liability company has publicly traded shares.
(10) (a) “Disbursement” means any of the following:
1. An expenditure by a committee from the committee’s depository account.
2. The transfer of tangible personal property or services by a committee.
3. A transfer of funds between committees.
(b) “Disbursement” does not include any of the following:
1. A communication made exclusively between an organization and its members. In this subdivision, a member of an organization means a shareholder, employee, or officer of the organization, or an individual who has affirmatively manifested an interest in joining, supporting or aiding the organization.
2. A communication or Internet activity by an individual acting in his or her own behalf, or acting in behalf of another person if the individual is not compensated specifically for those services, including the cost or value of computers, software, Internet domain names, Internet service providers, and any other technology that is used to provide access to or use of the Internet, but not including professional video production services purchased by the individual.
3. Any news story, commentary, or editorial by a broadcasting station, cable television operator, producer, or programmer, Internet site, or newspaper or other periodical publication, including an Internet or other electronic publication unless a committee owns the medium in which the news story, commentary, or editorial appears.
4. A nominal fee paid for a communication to the general public.
5. An expenditure of funds by a sponsoring organization for a political action committee’s administrative or solicitation expenses.
6. An expenditure of funds by a sponsoring organization for an independent expenditure committee’s administrative or solicitation expenses.
7. An expenditure of funds by a sponsor, as defined in s. 11.0705 (1), for a conduit’s administrative or solicitation expenses.
8. An expenditure of funds for a political action committee’s fundraising and administrative expenses.
9. An expenditure of funds for an independent expenditure committee’s fundraising and administrative expenses.
10. An expenditure of funds for a conduit’s fundraising and administrative expenses.
(11) “Express advocacy” means a communication that contains terms such as the following with reference to a clearly identified candidate and that unambiguously relates to the election or defeat of that candidate:
(a) “Vote for”.
(b) “Elect”.
(c) “Support”.
(d) “Cast your ballot for”.
(e) “Smith for … (an elective office)”.
(f) “Vote against”.
(g) “Defeat”.
(h) “Reject”.
(i) “Cast your ballot against”.
(12) “Federal account committee” means a committee of a state political party organization that makes contributions to candidates for national office and is registered with the federal election commission.
(13) “Federal candidate committee” means a committee of a candidate for the U.S. senate or house of representatives from this state that the candidate designates under 2 USC 432 (e).
(14) “Filing officer” means the board or official assigned to a committee or conduit under s. 11.0102.
(15) “General election” means the election held in even-numbered years on the Tuesday after the first Monday in November to elect United States senators, representatives in congress, presidential electors, state senators, representatives to the assembly, district attorneys, state officers other than the state superintendent and judicial officers, and county officers other than supervisors and county executives.
(16) “Independent expenditure” means an expenditure for express advocacy by a person, if the expenditure is not made in coordination with a candidate, candidate committee, candidate’s agent, legislative campaign committee, or political party, as prohibited under s. 11.1203.
(17) “Independent expenditure committee” means any person, other than an individual, or any permanent or temporary combination of 2 or more persons unrelated by marriage that satisfies any of the following:
1. It has the major purpose of making independent expenditures, as specified in the person’s organizational or governing documents, the person’s bylaws, resolutions of the person’s governing body, or registration statements filed by the person under this chapter.
2. It uses more than 50 percent of its total spending in a 12-month period on independent expenditures and expenditures made to support or defeat a referendum. In this subdivision, total spending does not include a committee’s fundraising or administrative expenses.
(18) “Intentionally” has the meaning given in s. 939.23 (3).
(18m) “Internet activity” includes sending or forwarding an electronic message; providing a hyperlink or other direct access on a person’s Internet site to an Internet site operated by another person; blogging; creating, maintaining, or hosting an Internet site; payment by a person of a nominal fee for the use of an Internet site operated by another person; or any other form of communication distributed over the Internet.
(19) “Legislative campaign committee” means a committee organized in either house of the legislature to support a candidate of a political party for legislative office.
(21) “National political party committee” means a national committee as defined in 2 USC 431 (14).
(22) “Negotiable instrument” includes an electronic transfer of funds.
(23) “Obligation” means any express agreement to make a disbursement, including all of the following:
(a) A loan or loan guarantee.
(b) A promise or a payment to purchase, rent, or lease tangible personal property.
(c) A promise or a payment for a service that has been or will be performed.
(24) “Partisan primary” means the primary held the 2nd Tuesday in August to nominate candidates to be voted for at the general election.
(25) (a) Subject to par. (b), “political action committee” means any person, other than an individual, or any permanent or temporary combination of 2 or more persons unrelated by marriage that satisfies any of the following:
1. It has the major purpose of express advocacy, as specified in the person’s organizational or governing documents, the person’s bylaws, resolutions of the person’s governing body, or registration statements filed by the person under this chapter.
2. It uses more than 50 percent of its total spending in a 12-month period on expenditures for express advocacy, expenditures made to support or defeat a referendum, and contributions made to a candidate committee, legislative campaign committee, or political party. In this subdivision, total spending does not include a committee’s fundraising or administrative expenses.
(b) “Political action committee” does not include a candidate committee, legislative campaign committee, political party, or recall committee.
(26) (a) “Political party” means all of the following:
1. A state committee under whose name candidates appear on a ballot at any election and all county, legislative, local, and other affiliated committees authorized to operate under the same name.
2. A committee described under subd. 1. that makes and accepts contributions and makes disbursements to support or oppose a candidate for state or local office or to support or oppose a referendum held in this state.
(b) “Political party” does not include a legislative campaign committee.
(27) “Recall committee” means a committee formed for the purpose of supporting or opposing the recall of any of the following:
(a) An incumbent elective official holding a state office.
(b) An incumbent elective official holding a local office.
(28) “Referendum committee” means an entity that satisfies all of the following:
(a) It satisfies either of the following:
1. It has the major purpose of making expenditures to support or defeat a referendum, as specified in the entity’s organizational or governing documents, the entity’s bylaws, resolutions of the entity’s governing body, or registration statements filed by the entity under this chapter.
2. It uses more than 50 percent of its total spending in a 12-month period on expenditures made to support or defeat a referendum. In this subdivision, total spending does not include a committee’s fundraising or administrative expenses.
(b) It is organized by any person, other than an individual, or by any permanent or temporary combination of 2 or more persons unrelated by marriage.
(c) It does not receive contributions or make disbursements or contributions for the purpose of influencing or attempting to influence a candidate’s nomination or election.
(29) “Special election” means any election, other than those described in subs. (15), (24), (30), (32), and (33) to fill vacancies or to conduct a referendum.
(30) “Special primary” means the primary held 4 weeks before the special election, except as follows:
(a) If the special election is held on the same day as the general election, the special primary shall be held on the same day as the general primary.
(b) If the special election is held concurrently with the spring election, the primary shall be held concurrently with the spring primary.
(31) “Sponsoring organization” means an entity that establishes, administers, or financially supports a political action committee or an independent expenditure committee.
(32) “Spring election” means the election held on the first Tuesday in April to elect judicial, educational, and municipal officers, nonpartisan county officers and sewerage commissioners, and to express preferences for the person to be the presidential candidate for each political party in a year in which electors for president and vice president are to be elected.
(33) “Spring primary” means the nonpartisan primary held on the 3rd Tuesday in February to nominate nonpartisan candidates to be voted for at the spring election.
(34) “Treasurer” means the individual who registers a committee with a filing officer and who makes reports on behalf of the committee.
11.0102 Determination of filing officer and duty to file; fees. (1) Each committee and conduit required to register and report under this chapter shall have and shall file each registration statement and report required under this chapter with one filing officer as follows:
(a) The following shall file with the board:
1. A candidate committee of a candidate for state office, as defined in s. 5.02 (23).
2. A conduit.
3. A legislative campaign committee.
4. A political action committee.
4m. An independent expenditure committee.
5. A political party.
6. A recall committee as defined in s. 11.0101 (27) (a).
7. Except as provided in pars. (f) and (g), a referendum committee.
(b) Subject to pars. (c) and (d), a candidate committee for a candidate seeking local office shall file with the clerk of the most populous jurisdiction for which the candidate seeks office.
(c) A candidate committee for a candidate for municipal judge elected under s. 755.01 (4) shall file with the county clerk or board of election commissioners of the county having the largest portion of the population in the jurisdiction served by the judge.
(d) A candidate committee for a candidate for school board member shall file with the school district clerk.
(e) A recall committee as defined in s. 11.0101 (27) (b) shall file with the filing officer for candidates for that office.
(f) A referendum committee acting to support or oppose any local referendum, other than a school district referendum, shall file with the clerk of the most populous jurisdiction in which the referendum will be conducted.
(g) A referendum committee acting to support or oppose a school district referendum shall file with the school district clerk.
(2) (a) Except as provided in pars. (c) and (d), each committee that is required to register under this chapter shall annually pay a filing fee of $100 to the board. The board may accept payment under this subsection by credit card, debit card, or other electronic payment mechanism, and may charge a surcharge to that committee to recover the actual costs associated with the acceptance of that electronic payment.
(b) A committee that is subject to par. (a) shall pay the fee specified in par. (a) together with the report filed by that committee on the 15th day of the month of January in each year. If a committee that is subject to par. (a) registers under this chapter or changes status so that par. (a) becomes applicable to the committee during a calendar year, the committee shall pay the fee for that year with the filing of the committee’s registration statement or at any time before the change in status becomes effective.
(c) Paragraph (a) does not apply to a candidate committee.
(d) Paragraph (a) does not apply to any committee for any year during which the committee does not make disbursements exceeding a total of $2,500.
(3) Each filing officer, other than the board, shall do all of the following:
(a) Obtain the forms and manuals prescribed by the board under s. 11.1304 (1) and (3) and election laws provided by the board under s. 7.08 (4).
(b) Develop a filing, coding, and cross-indexing system consonant with the purposes of this chapter.
(c) Make all of the following available, without charge, to any committee required to file reports or statements with the officer:
1. Forms prescribed by the board for the making of reports and statements. The filing officer shall notify the committee that all forms are available on the board’s Internet site. Whenever a filing officer sends a form or notice of the filing requirements under this chapter to the treasurer of a candidate committee, the filing officer shall also send a notice to the candidate.
2. Upon request, copies of manuals under par. (a).
(d) The filing officer shall provide copies of manuals and election laws to persons other than a committee under par. (c) at cost.
(e) Notify the board, in writing, of any facts within the filing officer’s knowledge or evidence in the officer’s possession, including errors or discrepancies in reports or statements and delinquencies in filing which may be grounds for civil action or criminal prosecution. The board may transmit a copy of the notification submitted under this paragraph to the district attorney.
(f) Make available a list of delinquents for public inspection.
(g) Compile and maintain on an electronic system a current list of all reports and statements received by or required of and pertaining to each committee registered under this chapter.
(h) Make the reports and statements filed with the officer available for public inspection and copying, commencing as soon as practicable but not later than the end of the 2nd day following the day during which they are received.
(i) Upon the request of any person, permit copying of any report or statement described under par. (g) at cost.
(j) Determine whether each report or statement required to be filed under this chapter has been filed in the form and by the time prescribed by law, and whether it conforms on its face to the requirements of this chapter. The officer shall immediately send to any committee that is delinquent in filing, or that has filed otherwise than in the proper form, a notice that the committee has failed to comply with this chapter. Whenever a candidate committee has appointed an individual other than the candidate as campaign treasurer, the board shall send the notice to both the candidate and the treasurer of the candidate committee.
11.0103 Reporting; general. (1) Report must be complete. (a) Each committee and conduit required to register under this chapter shall be subject to the reporting requirements applicable to that committee or conduit. Each committee and conduit required to file a report under this chapter shall make a good faith effort to obtain all required information.
(b) Failure to receive a form or notice from a filing officer does not exempt a committee or conduit from a reporting requirement under this chapter.
(2) Contributions; when received; when reported. (a) 1. A contribution is received by a candidate committee for purposes of this chapter when it is under the control of the candidate or the treasurer or agent of the candidate.
2. A contribution is received by a committee for purposes of this chapter when it is under the control of the treasurer or agent of the committee.
(b) Unless it is returned or donated within 15 days of receipt under par. (a), a contribution must be reported as received on the date received.
(3) Contents of report; filing dates; certification; short form; contents. (a) A committee shall begin each report filed under this chapter with the first contribution received, disbursement made, or obligation incurred during the reporting period, and shall include all contributions received, disbursements made, and obligations incurred as of the end of:
1. The 15th day preceding the primary or election in the case of the preprimary and preelection report.
2. The last day of the immediately preceding month in the case of a continuing report required under this chapter.
3. The 22nd day following the special election in the case of a postelection report required under this chapter.
(b) Each committee shall ensure that each report is filed with the appropriate filing officer on the dates designated in this chapter. In the event that any report is required to be filed under this chapter on a nonbusiness day, a committee may file the report on the next business day thereafter.
(c) 1. Except as provided in subd. 2., the committee’s treasurer shall certify to the correctness of each report filed under this chapter.
2. Either the candidate or the treasurer of the candidate’s committee shall certify to the correctness of each report filed under this chapter.
(d) The board shall prescribe a simplified, short form for compliance with this section by a committee treasurer who has not engaged in any financial transaction since the last date included on the treasurer’s preceding report.
(4) Preprimary and preelection reports; inactivity. (a) A contribution made or accepted, a disbursement made, or an obligation incurred to support or oppose a candidate at a primary that is made, accepted, or incurred during the period covered by the preprimary report is considered to be made, accepted, or incurred to support or oppose that candidate at the primary, regardless of whether the candidate is opposed at the primary.
(b) A contribution made or accepted, disbursement made, or obligation incurred to support or oppose a candidate at an election that is made, accepted, or incurred during the period covered by the preelection report is considered to be made, accepted, or incurred to support or oppose that candidate at the election, regardless of whether the candidate is opposed at the election.
(c) 1. a. Except as provided in subd. 2., a committee that makes or accepts a contribution, makes a disbursement, or incurs an obligation to support or oppose a candidate at a primary during the period covered by the preelection report, but does not engage in such activity during the period covered by the preprimary report, is not required to file a preprimary report.
b. Except as provided in subd. 2., a committee that makes or accepts a contribution, makes a disbursement, or incurs an obligation to support or oppose a candidate at an election during the period covered by the report that follows the preelection report, but does not engage in such activity during the period covered by the preelection report, is not required to file a preelection report.
2. A candidate committee that makes or accepts a contribution, makes a disbursement, or incurs an obligation to support or oppose a candidate at a primary during the period covered by the preprimary report shall file both the preprimary and preelection reports, regardless of whether the candidate committee engages in such activity during the period covered by the preelection report.
(5) Nonresident reporting. Notwithstanding the reporting requirements that would otherwise apply under this chapter, but subject to the applicable thresholds for submitting reports, a committee that does not maintain an office or a street address in this state shall submit reports on a form prescribed by the board of all disbursements made and obligations incurred with respect to an election for a state or local office in this state and contributions from sources in this state.
11.0104 Reporting exemptions: limited activity. (1) (a) Except as provided in par. (b), any committee which does not anticipate accepting or making contributions, making disbursements, or incurring obligations, and any conduit which does not anticipate accepting or releasing contributions, in an aggregate amount exceeding $2,000 in a calendar year may file an amended registration statement with the appropriate filing officer indicating that fact. The committee or conduit shall certify the amended registration in the manner required under s. 11.0103 (3) (c) and shall include the information required to be reported by that committee or conduit on its continuing reports.
(b) In no case may a candidate committee file an amended registration under this section covering any period ending sooner than the date of the election in which the candidate committee is participating.
(2) Upon receipt of a properly executed amended registration by a committee or conduit, the appropriate filing officer shall suspend the requirement imposed upon that committee or conduit by this chapter to file continuing reports. An indication of limited activity under this section is effective only for the calendar year in which it is granted, unless the committee or conduit alters its status before the end of such year or files a termination report under s. 11.0105.
(3) An indication of limited activity made under sub. (1) may be revoked. If revoked, the committee or conduit shall comply with the reporting requirements applicable to the committee or conduit under this chapter as of the date of revocation, or the date that aggregate contributions, disbursements, or obligations for the calendar year exceed $2,000. If the revocation is not timely, the committee or conduit violates s. 11.1201.
(4) A committee or conduit that files an amended registration statement under sub. (1) is not required to file a termination report under s. 11.0105.
(5) If a committee or conduit files an amended registration statement under sub. (1) and within 60 days thereafter receives and accepts an unanticipated contribution, the committee or conduit shall do one of the following within 60 days after receipt of the unanticipated contribution:
(a) File an amended registration statement. An amended registration statement supersedes the previous registration statement. The individual who certifies to the accuracy of the registration statement shall also certify that the amended registration statement is filed on account of the receipt of unanticipated contributions and the failure to file a correct registration statement was not intentional.
(b) Return the contribution to the contributor or donate the contribution to the common school fund or to a charitable organization.
11.0105 Reporting exemptions: dissolution of committee or conduit and termination reports. (1) (a) Except as provided in par. (b) and s. 11.0104 (4), whenever any committee or conduit dissolves or determines that obligations will no longer be incurred, contributions will no longer be received or, in the case of a conduit, accepted and released, and disbursements will no longer be made during a calendar year, and the committee has no outstanding incurred obligations, the committee or conduit shall file with the appropriate filing officer a termination report that indicates a cash balance of zero at the end of the reporting period. The committee or conduit shall certify the termination report in the manner required under s. 11.0103 (3) (c) and the committee shall include the information required to be reported by that committee on its continuing reports.
(b) In no case may a candidate committee file a termination report covering any period ending sooner than the date of the election in which the candidate committee is participating.
(2) A committee to which s. 11.0102 (2) applies shall pay the fee imposed under that subsection with a termination report filed under this section.
(3) The committee shall include in the termination report filed under this section the manner in which residual funds were disposed. Residual funds may be used for any purpose not prohibited by law, returned to the donors in an amount not exceeding the original contribution, or donated to a charitable organization or the common school fund.
(4) If a committee files a termination report under sub. (1) and within 60 days thereafter receives and accepts an unanticipated contribution, the committee shall do one of the following within 60 days after receipt of the unanticipated contribution:
(a) File an amended termination report. An amended report supersedes the previous report. The individual who certifies to the accuracy of the report shall also certify to a statement that the amended report is filed on account of the receipt of unanticipated contributions and the failure to file a correct termination report was not intentional.
(b) Return the contribution to the contributor or donate the contribution to the common school fund or to a charitable organization.
11.0106 Disbursements; form. Every disbursement which is made by a committee registered under this chapter from the committee’s depository account shall be made by negotiable instrument.
11.0107 Nonapplicability. Federal account committees, federal candidate committees, and national political party committees are not required to register or report under this chapter.
subchapter ii
candidate committees
11.0201 Registration; treasurer and depositories. (1) Each candidate shall either designate a treasurer of his or her candidate committee to comply with the registration and reporting requirements under this subchapter or serve as the treasurer and comply with the registration and reporting requirements under this subchapter. If the candidate appoints a treasurer, the candidate and the candidate’s treasurer shall cosign the registration statement of the candidate’s committee.
(2) (a) The treasurer shall ensure that all funds received are deposited in the candidate committee depository account.
(b) Notwithstanding par. (a), any candidate who serves as his or her own treasurer and who is authorized to file and files an amended registration statement under s. 11.0104 may designate a single personal account as his or her candidate committee depository account, and may intermingle personal and other funds with campaign funds. If a candidate establishes a separate candidate committee depository account, the candidate shall transfer all campaign funds in the personal account to the new depository account. Disbursements made from a personal account under this paragraph need not be identified in accordance with s. 11.0106.
(3) No disbursement may be made or obligation incurred by or on behalf of a candidate committee without the authorization of the treasurer or a designated agent.
(4) The treasurer shall maintain the records of the candidate committee in an organized and legible manner for not less than 3 years after the date of the election in which the candidate committee participates.
11.0202 Registration; timing; candidate committee required. (1) Time of registration. (a) Each candidate, through his or her candidate committee, shall file a registration statement with the appropriate filing officer giving the information required under s. 11.0203 as soon as practicable after the individual qualifies as a candidate under s. 11.0101 (1).
(b) A candidate who receives no contributions, makes no disbursements, and incurs no obligations shall file the registration statement as provided in this subsection, but need not designate a campaign depository account until the first contribution is received, disbursement is made, or obligation is incurred.
(2) Candidate committee required. (a) Except as provided in par. (b), no candidate may make or accept contributions, make disbursements, or incur obligations except through a candidate committee registered under this subchapter.
(b) A candidate does not violate this subsection by taking any of the following actions:
1. Accepting a contribution, making a disbursement, or incurring an obligation in the amount required to rent a postal box, or in the minimum amount required by a bank or trust company to open a checking account, prior to the time of registration, if the disbursement is properly reported on the first report submitted under s. 11.0204 after the date that the candidate committee is registered, whenever a reporting requirement applies to the candidate committee.
2. Accepting a contribution, making a disbursement, or incurring an obligation required for the production of nomination papers.
(c) Except as provided in par. (d), no candidate may establish more than one candidate committee.
(d) An individual who holds a state or local elective office may establish a second candidate committee under this subchapter for the purpose of pursuing a different state or local office.
11.0203 Registration; required information. (1) Required information. The candidate committee shall indicate on the registration statement that it is registering as a candidate committee and shall include all of the following, where applicable, on the registration statement:
(a) The name and mailing address of the candidate committee.
(b) The name and mailing address of the candidate committee treasurer and any other custodian of books and accounts. Unless otherwise directed by the treasurer on the registration form and except as otherwise provided in this chapter or any rule of the board, all mailings that are required by law or by rule of the board shall be sent to the treasurer at the treasurer’s address indicated upon the form.
(c) In the case of a candidate committee of an independent candidate for partisan office or a candidate for nonpartisan county or municipal office, a list of the members of the committee, in addition to those specified in par. (b), if any, whom the filing officer shall recognize as eligible to fill a nomination vacancy if the candidate dies before the election.
(d) The name and address of the depository account of the candidate committee and of any other institution where funds of the committee are kept.
(2) Certification. The individual responsible for filing or amending a candidate committee’s registration statement and any form or report required of the committee under this chapter shall certify that all information contained in the statement, form, or report is true, correct, and complete.
(3) Change of information. (a) The candidate committee shall report any change in information previously submitted in a registration statement within 10 days following the change. Except as provided in par. (b), any such change may be reported only by the individual or by the officer who has succeeded to the position of an individual who signed the original statement.
(b) A candidate or the treasurer of the candidate’s committee may report a change in the candidate committee’s registration statement.
11.0204 Reporting. (1) Contributions and disbursements. (a) Each candidate, through his or her candidate committee, shall make full reports, upon a form prescribed by the board and certified as required under s. 11.0103 (3) (c), of all contributions, disbursements, and obligations received, made, and incurred by the candidate committee. The candidate committee shall include in each report the following information, covering the period since the last date covered on the previous report:
1. An itemized statement giving the date, full name, and street address of each person who has made a contribution to the candidate committee, together with the amount of the contribution.
2. An itemized statement giving the date, full name, and street address of each committee to which the candidate committee has made a contribution, together with the amount of the contribution.
3. The occupation, if any, of each individual contributor whose cumulative contributions to the candidate committee for the calendar year are in excess of $200.
4. An itemized statement of each contribution made anonymously to the candidate committee. If the contribution exceeds $10, the candidate committee shall specify whether the candidate committee donated the contribution to the common school fund or to a charitable organization, and shall include the full name and mailing address of the donee.
5. A statement of totals during the reporting period of contributions received and contributions donated as provided in subd. 4.
6. A statement of the cash balance on hand at the beginning and end of the reporting period.
7. An itemized statement of each loan of money made to the candidate committee in an aggregate amount or value in excess of $20, together with all of the following:
a. The full name and mailing address of the lender.
b. A statement of whether the lender is a commercial lending institution.
c. The date and amount of the loan.
d. The full name and mailing address of each guarantor, if any.
e. The original amount guaranteed by each guarantor.
f. The balance of the amount guaranteed by each guarantor at the end of the reporting period.
8. An itemized statement of every disbursement exceeding $20 in amount or value, together with the name and address of the person to whom the disbursement was made, and the date and specific purpose for which the disbursement was made.
9. An itemized statement of every obligation exceeding $20 in amount or value, together with the name of the person or business with whom the obligation was incurred, and the date and the specific purpose for which each such obligation was incurred.
10. A statement of totals during the reporting period of disbursements made, including transfers made to and received from any other committees, other income, and loans.
11. A statement of the balance of obligations incurred as of the end of the reporting period.
(b) The candidate committee shall begin each report filed under this chapter with the first contribution received, disbursement made, or obligation incurred during the reporting period.
(2) Reports; candidates at spring primary. A candidate committee of a candidate at a spring primary or of a candidate at a special primary held to nominate nonpartisan candidates to be voted for at a special election held to fill a vacancy in one or more of the nonpartisan state or local offices voted for at the spring election shall do all of the following:
(a) File a preprimary report no earlier than 14 days and no later than 8 days preceding the primary. If a candidate for a nonpartisan state office at an election is not required to participate in a spring primary, the candidate committee shall file a preprimary report at the time prescribed in s. 11.0103 (4) preceding the date specified for the holding of the primary, were it to be required.
(b) File a preelection report no earlier than 14 days and no later than 8 days preceding the election.
(c) Annually in each year of an election cycle, file a report on the 15th day of the month in the months of January and July.
(3) Reports; candidates at spring elections. A candidate committee of a candidate at a spring election or of a candidate at a special election held to fill a vacancy in one or more of the nonpartisan state or local offices voted for at the spring election shall do all of the following:
(a) File a preelection report no earlier than 14 days and no later than 8 days preceding the election.
(b) Annually in each year of an election cycle, file a report on the 15th day of the month in the months of January and July.
(c) Unless a continuing report is required to be filed under this subsection on or before the 45th day after the special election, file a postelection report no earlier than 23 days and no later than 45 days after each special election.
(4) Reports; candidates at partisan primary. A candidate committee of a candidate at a partisan primary or of a special primary held to nominate candidates to be voted for at a special election held to fill a vacancy in one or more of the state or local offices voted for at the general election shall do all of the following:
(a) File a preprimary report no earlier than 14 days and no later than 8 days preceding the primary.
(b) File a preelection report no earlier than 14 days and no later than 8 days preceding the election.
(c) In an odd-numbered year, file a report on the 15th day of the month in the months of January and July.
(d) In an even-numbered year, file a report on the 15th day of the month in the months of January and July, and on the 4th Tuesday in September.
(5) Reports; candidates at general elections. A candidate committee of a candidate at a general election or of a candidate at a special election held to fill a vacancy in one or more of the state or local offices voted for at the general election shall do all of the following:
(a) File a preelection report no earlier than 14 days and no later than 8 days preceding the election.
(b) In an odd-numbered year, file a report on the 15th day of the month in the months of January and July.
(c) In an even-numbered year, file a report on the 15th day of the month in the months of January and July, and on the 4th Tuesday in September.
(d) Unless a continuing report is required to be filed under this subsection on or before the 45th day after the special election, file a postelection report no earlier than 23 days and no later than 45 days after each special election.
(6) Reports; candidates holding office but not up for election at general election. A candidate committee of a candidate holding an office voted for at the general election but not up for election in the current election cycle shall do all of the following:
(a) In an odd-numbered year, file a report on the 15th day of the month in the months of January and July.
(b) In an even-numbered year, file a report on the 15th day of the month in the months of January and July, and on the 4th Tuesday in September.
(7) Reports of late contributions. If any contribution or contributions of $1,000 or more cumulatively are received by a candidate committee for a candidate for state office from a single contributor later than 15 days prior to a primary or election and the contribution or contributions are not included in the preprimary or preelection report required of the committee under this chapter, the treasurer of the committee or the individual receiving the contribution shall, within 72 hours of receipt, provide the appropriate filing officer with the information required to be reported for contributions received by the committee under this subchapter in such manner as the board may prescribe. The information shall also be included in the committee’s next regular report.
11.0205 Transfers between candidates for governor and lieutenant governor. The candidate committee for governor and the candidate committee for lieutenant governor of the same political party may receive contributions and make disbursements for both candidates from either candidate committee’s depository account.
11.0206 Soliciting funds on behalf of certain organizations. Notwithstanding s. 19.45 (2), a candidate may solicit a donation for use by a nonprofit organization with which he or she is associated, as defined in s. 19.42 (2).
11.0207 Continuing compliance. An individual does not cease to be a candidate for purposes of compliance with this chapter or ch. 12 after the date of an election and no candidate or candidate committee is released from any requirement or liability otherwise imposed under this chapter or ch. 12 simply because the election date has passed.
subchapter iIi
political parties
11.0301 Registration; treasurer and depositories. (1) Each