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Any political action committee 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. A political action committee is required to file all subsequent reports if it makes any expenditures or receives any contributions within the calendar year.
A political action committee does not need to file a report if it received no contributions and made no expenditures during the reporting period.
All PACs need to report each contribution within 30 days of the contribution being received.
Financial Disclosure Report Deadlines
|Due Date||What the Report Covers|
|Within 30 days of receiving contribution||All contributions must be reported within 30 days of receipt|
|7 days before the regular primary election in even- numbered year||All contributions and expenditures from January 1 to 12 days before the primary election.|
|August 31 of each year||All contributions and expenditures from 12 days before the primary election to August 26 of that year.|
|7 days before the regular or municipal general election||All contributions and expenditures from August 26 to 12 days before the general election in even-numbered years.|
|January 10 of each year||All contributions and expenditures from 12 days before the general election until December 31 in even-numbered years.|
|January 10 of each year||An updated Statement of Organization.|
Information PACs Must Report (Utah Code 20A-11-602)
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 any individual;
- 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.
When a political issues committee makes expenditures, it is required to disclose the date and amount of the expenditure and the name and address for each individual or entity that receives more than $50.
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 Political Action Committees making political expenditures in Utah are required to comply with Utah's financial disclosure laws.