PAC Financial Disclosures

2016 Financial Disclosure Deadlines

What is a Political Action Committee (PAC)?

Utah Code 20A-11-101:

Political action committee means an entity, or any group of individuals or entities within or outside this state, a major purpose of which is to:

  • Solicit or receive contributions from any other person, group, or entity for political purposes;
  • Make expenditures to expressly advocate for any person to refrain from voting or to vote for or against any candidate for a municipal or county office.

A political action committee includes: “groups affiliated with a registered political party but not authorized or organized by the governing board of the registered political party that receive contributions or makes expenditures for political purposes.”

Political action committee does not mean:

  • A party committee;
  • Any entity that provides goods or services to a candidate or committee in the regular course of its business at the same price that would be provided to the general public;
  • An individual;
  • Individuals who are related and who make contributions from a joint checking account;
  • A corporation, except a corporation a major purpose of which is to act as a political action committee; or
  • A personal campaign committee.

To view Political Action Committee disclosures, click here.

Any PAC that makes expenditures totaling at least $50 or receives contributions of at least $750 in a calendar year is required to file a financial disclosure report with the Lt. Governor's Office; after reaching one of these thresholds, a PAC is required to file all subsequent reports if it makes any expenditures or receives any contributions within the calendar year.

A PAC does not need to file a report if it received no contributions and made no expenditures during the reporting period.

There are no laws that restrict the amount of money PICs can spend or receive in Utah, with the exception of anonymous donations.

PACs may not expend a contribution if:

  • It is cash or a negotiable instrument;
  • Exceeds $50; and
  • Is from an unknown source.

Financial Disclosure Report Deadlines

Required Reports

Type of ReportDue DateWhat the report includesPenalty for failure to file report by due date*
Convention 7 days before the party convention in even numbered years Expenditures and contributions as of 5 days before the due date.

$100 fine

Primary 7 days before the primary election in even numbered years Expenditures and contributions since the last report as of 5 days before the due date. $100 fine 
September 30th September 30 of every year Expenditures and contributions since the last report as of 5 days before the due date. $100 fine 
General 7 days before the general election of every year Expenditures and contributions since the last report as of 5 days before the due date. $100 fine 
Year End January 10 of every year All expenditures and contributions since the last report through December 31st. $100 fine

A PAC must report each contribution within 30 days of receiving it (Utah Code 20A-11-602).

*The deadline to pay a fine to the Lt. Governor's Office is 30 days after the day on which the fine is imposed.

A PAC must submit an updated Statement of Organization by January 10 of each year until the PAC files a Statement of Dissolution.

Information PACs Must Report (Utah Code 20A-11-602)

Contributions

PACs must report each contribution within 30 days of the contribution being received.

In addition to the date and amount of the contribution, political action committees are required to disclose the following information for those individuals or groups who make contributions to the PAC:

  • The name and address of any individual or source making the contribution;
  • The identification of any publicly identified class of individuals that makes a contribution
  • The name and address of any political action committee, group, or entity
  • Contributions received by a political action committee that have a value of $50 or less need not be reported individually, but may be listed on the report as an aggregate total. However, two or more contributions from the same source that have an aggregate total of more than $50 may not be reported in the aggregate, but shall be reported separately.

Expenditures

Any PAC that makes expenditures totaling at least $50 in a calendar year is required to file financial disclosure reports with the Lt. Governor's Office.

When a PAC reports an expenditure, it should include the:

  • Date and amount of the expenditure;
  • The person or entity to whom it was ultimately disbursed; and
  • Specific purpose, item, or service acquired by the expenditure. 

Non-monetary/In-Kind Contributions or Expenditures

The PAC must report the fair market value of each non-monetary contribution or expenditure that it receives or makes.

Submitting Reports

All reports must be submitted electronically via the website disclosures.utah.gov.

Any political action committee that fails to file its financial disclosure reports may be guilty of a class B misdemeanor and may be subject to a fine of $100. The Lt. Governor is required to report those who fail to file to the Attorney General.

Federal Political Action Committees

State law does not prohibit federal PACs from donating money to state PACs, PICs, political parties, or candidates. Federal PACs making political expenditures in Utah are required to comply with Utah's financial disclosure laws.