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Tax laws

Some political organizations are required to file with the IRS. Learn more on the IRS political organization website. Additionally, the IRS website allows visitors to search past notices and reports filed by political organizations.

Candidates' personal financial disclosures

Ethics rules require federal candidates to disclose personal financial information. For more information:

Candidates for President or Vice President

Candidates for nomination or election to the offices of President or Vice President are required to file an annual Office of Government Ethics (OGE) Public Financial Disclosure Report with the FEC within 30 days after becoming a candidate for nomination or election, or by May 15 of that calendar year, whichever is later, but at least 30 days before the election.

After a candidate has entered the presidential election race and has filed his or her initial public financial disclosure report, the candidate must file an annual OGE Public Financial Disclosure Report with the FEC on or before May 15 each successive year in which the individual continues to be a candidate.

A candidate for President or Vice President may request an extension of time up to 45 days for "good cause shown." The request must be in writing, and must explain the "good cause." A candidate may request a second 45-day extension.

For more information, presidential candidates should read the Office of Government Ethics' legal advisories and contact the FEC's Office of General Counsel, General Law and Advice Division, 1-800-424-9530 (extension 1650).