skip navigation
Here's how you know US flag signifying that this is a United States Federal Government website

An official website of the United States government

Here's how you know

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

SSL

Secure .gov websites use HTTPS
A lock ( ) or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.

Federal Election Commission | United States of America

Providing free legal and accounting services

A corporation or labor organization may offer free legal and accounting services to candidate committees, party committees and other political committees while still paying the attorney or accountant who is providing the services. This is not considered a contribution or expenditure, as long as:

  • The corporation or labor organization paying the attorney or accountant who is performing the services is that person's regular employer;
  • The corporation or labor organization does not hire additional employees to render the services or to enable the regular employees to provide the services;
  • Any services to candidate committees and other non-party political committees are provided only for the purpose of helping them comply with the federal election campaign laws; and
  • Any services provided to political party committees are not attributable to activities that directly further the election of a designated candidate or candidates for federal office.

Because recipient committees must report the value of donated legal and accounting services, the corporation or labor organization should provide committees with the following information: the amount paid for the services, the date they were performed and the name of each individual performing them. (These rules do not limit the legal and accounting services that a connected organization may provide to its SSF for administrative and solicitation purposes.) The corporation or labor organization is not required to report donated legal and accounting services.

Need help?

Get help from the FEC by phone or email

Legal citations

Regulations

11 CFR 100.85, 100.86 and 114.1(a)(2)(vi) and (vii)
Legal and accounting services exemption

11 CFR 104.3(h)
Reporting legal and accounting services

This information is not intended to replace the law or to change its meaning, nor does this information create or confer any rights for or on any person or bind the Federal Election Commission or the public.

The reader is encouraged also to consult the Federal Election Campaign Act of 1971, as amended (52 U.S.C. 30101 et seq.), Commission regulations (Title 11 of the Code of Federal Regulations), Commission advisory opinions and applicable court decisions.