S13652026 Regular Session

Amends existing law to provide an exemption for religious organizations in certain instances.

ELECTION CAMPAIGN CONTRIBUTIONS AND EXPENDITURES -- Amends existing law to provide an exemption for religious organizations in certain instances.

ELECTION CAMPAIGN CONTRIBUTIONS AND EXPENDITURES

IntroducedIn CommitteeFloor VoteEnacted

STATEMENT OF PURPOSE

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Under the Idaho Sunshine Law, churches and other religious organizations that support or oppose ballot measures run the risk of being compelled to publicly report and disclose the names and addresses of church and community members that tithe or otherwise financially contribute to the church. The vague and overbroad disclosure and reporting requirements in the Idaho Sunshine Law impose a chilling effect on church speech, thereby discouraging churches from speaking faithfully on the important cultural issues that are implicated by ballot initiatives. This legislation would clarify that churches are not non-business entities, as those terms are used in Chapter 66, Title 67, Idaho Code, and are therefore not subject to donor disclosure requirements under the Idaho Sunshine Law so long as the expenditures and contributions of the church does not exceed 10% of the church's total financial receipts.

FISCAL NOTE

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This legislation causes no increase or decrease in revenue, or additional expenditure of funds at the state or local level of government; therefore, this legislation has no fiscal impact.

BILL TEXT

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LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE SENATE SENATE BILL NO. 1365 BY STATE AFFAIRS COMMITTEE AN ACT1 RELATING TO ELECTION CAMPAIGN CONTRIBUTIONS AND EXPENDITURES; AMENDING SEC-2 TION 67-6606, IDAHO CODE, TO PROVIDE AN EXEMPTION FOR RELIGIOUS ORGANI-3 ZATIONS IN CERTAIN INSTANCES; AND DECLARING AN EMERGENCY AND PROVIDING4 AN EFFECTIVE DATE.5

Be It Enacted by the Legislature of the State of Idaho:6

SECTION 1. That Section 67-6606, Idaho Code, be, and the same is hereby7 amended to read as follows:8 67-6606. EXPENDITURES BY NONBUSINESS ENTITY. (1) Any nonbusiness en-9 tity that is not a political committee as defined in section 67-6602, Idaho10 Code, making expenditures in or directed to voters in the state of Idaho in11 an amount exceeding one thousand dollars ($1,000) in any calendar year for12 the purpose of supporting or opposing one (1) or more candidates or measures13 shall file a statement with the secretary of state. The statement shall in-14 clude:15 (a) The name and address of the nonbusiness entity and the name and ad-16 dress of its principal officer or directors.17 (b) The name and address of each person whose fees, dues, payments18 or other consideration paid to such nonbusiness entity during either19 of the prior two (2) calendar years has exceeded five hundred dollars20 ($500) or who has paid or has agreed to pay fees, dues, payments or other21 consideration exceeding five hundred dollars ($500) to such entity dur-22 ing the current year.23 (2) This statement shall be filed within thirty (30) days of when the24 one thousand dollar ($1,000) threshold mentioned in subsection (1) of this25 section is exceeded.26 (3) The provisions of this section shall not apply to a religious or-27 ganization for any action taken to support or oppose any measure if the reli-28 gious organization's expenditures or contributions in support or opposition29 are in an amount less than ten percent (10%) of its total receipts for the30 prior calendar year.31

SECTION 2. An emergency existing therefor, which emergency is hereby32 declared to exist, this act shall be in full force and effect on and after33 July 1, 2026.34