N
The Global Insight

What can campaign funds be used for?

Author

John Johnson

Updated on February 10, 2026

Campaign funds may be used to make donations or loans to bona fide charitable, educational, civic, religious, or similar tax-exempt, nonprofit organizations as long as the donation or loan is reasonably related to a political, legislative, or governmental purpose.

Can campaign funds be used for legal defense?

The Ethics Committee has determined that it is generally permissible under House Rules for a Member to use campaign funds to defend legal actions arising out of his or her campaign, election, or the performance of official duties.

What counts as an independent expenditure?

An independent expenditure, in elections in the United States, is a political campaign communication that expressly advocates for the election or defeat of a clearly identified candidate that is not made in cooperation, consultation or concert with; or at the request or suggestion of a candidate, candidate’s authorized …

How is soft money used in elections?

Soft money is used to pay for a party organization’s overhead expenses, as well as shared expenses that benefit both federal and non-federal elections, even if they indirectly benefit federal candidates.

How much total money is an individual allowed to spend on a candidate?

Federal contribution limits

DONORSRECIPIENTS
Candidate CommitteeNational Party Committee
Individual$2,800 per election$35,500 per year
Candidate Committee$2,000 per electionUnlimited Transfers
PAC – Multicandidate$5,000 per election$15,000 per year

How much money do presidential candidates get from the federal government?

General election funds Public funding for major party presidential nominees in the general election takes the form of a grant of $20 million plus the COLA.

Does the government regulate how much money individuals can contribute to one candidate?

How do you qualify for matching funds?

Only candidates seeking nomination by a political party to the office of President are eligible to receive primary matching funds. A presidential candidate must establish eligibility by showing broad-based public support. He or she must raise more than $5,000 in each of at least 20 states (that is, over $100,000).

Is a Pac an independent expenditure?

Independent expenditure-only political committees or “Super PACs” are committees that may receive unlimited contributions from individuals, corporations, labor unions and other political action committees for the purpose of financing independent expenditures and other independent political activity.

Can Super PACs endorse candidates?

As nonconnected committees that solicit and accept unlimited contributions from individuals, corporations, labor organizations and other political committees, Super PACs and Hybrid PACs do not make contributions to candidates.

Can a business deduct the use of a listed property?

Costs associated with​ ​the use of listed property are not deductible as business expenses. In other words, a tax-paying entity must substantiate the business use of a property if it is to depreciate this property or deduct expenses. The predominant use test must be applied to every item of listed property.

What are the special rules for listed property?

Vehicles, computers, computer peripherals, photographic equipment, audio, and video equipment, and other types of property that are often used for both personal and business purposes (known as “listed property”) are special recordkeeping requirements and restrictions on depreciation and expensing.

What kind of depreciation can I claim on listed property?

Listed property that does not meet the predominant use test is not eligible for Section 179 depreciation—the maximum amount of depreciation allowed—or other accelerated depreciation methods. 5  Costs associated with​ ​the use of listed property are not deductible as business expenses.

How is predominant use test applied to listed property?

The predominant use test must be applied to every item of listed property. This test stipulates that the business usage of the listed property must be more than 50%. This must be done for every asset of listed property to: