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Independent Expenditure-Only Committee

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​An Independent Expenditure-Only Committee is a campaign committee consisting of one (1) or more persons (including corporations) who receive contributions and make expenditures to support or oppose one (1) or more specific ​candidates or slate of candidates for nomination or election to state, county, city, or district office without the authorization of any candidate or slate of candidates. The name of a candidate or slate of candidates may not be included in the name of an Independent Expenditure-Only Committee. See KRS 121.210(4).

An Independent Expenditure-Only Committee must file a Political Committee Registration form (KREF 010 or KREF 010G) with the Registry to provide the necessary information regarding the organization of the committee. The chairperson and the treasurer of the Independent Expenditure-Only Committee, who must be separate persons (see KRS 121.170 (4​)), must both sign the form.​

An Independent Expenditure-Only Committee is formed for the purpose of making independent expenditures only and is not authorized by a candidate. See discussion in Registry Advisory Opinion 2010-001 and Citizens United v. FEC, 130 S.Ct. 876 (2010). An Independent Expenditure-Only Committee may accept contributions from corporations and is not subject to contribution limits, but may make only independent expenditures. In addition to registration and periodic reporting using the Registry’s Election Finance Statement form (KREF 006), an Independent Expenditure-Only Committee must file a Report of Independent Expenditure form (KREF 013) when the committee’s independent expenditures exceed five hundred dollars ($500) in any one election (See KRS 121.015(12)​) for definition of independent expenditure).

Reporting Dates apply to any Independent Expenditure-Only Committee which registers in a year prior to the year in which the committee will commence its activities.

In order to search for specific Independent Expenditure-Only Committee information on the Registry's Online Searchable Databas​e​, under "Other Searches," select "Organization." Enter the Independent Expenditure-O​nly Committee's name for "Organization Name" and choose "Issues Committee" as the "Organization Type" then select "Search." A list of registered independent expenditure-only committee may be found on the Forms & Lists tab below. This list is periodically updated. For more current information regarding registered independent expenditure-only committee or to request a copy of a specific committee's campaign finance report, you may call the Registry at (502) 573-2226.

Independent Expenditure-Only Committee Primary Election Reporting Dates
YearReportPeriod EndsReport DueReport TypeDue From
202415-day pre-Primary report5/6/20245/8/2024Primary ElectionIndependent Expenditure-Only Committees active in the current year Primary election
202430-day post-Primary report6/20/20246/24/2024Primary ElectionIndependent Expenditure-Only Committees active in the current year Primary election
202460-day post-Primary report7/20/20247/23/2024Primary ElectionIndependent Expenditure-Only Committees active in the current year Primary election
Independent Expenditure-Only Committee General Election Reporting Dates
YearReportPeriod EndsReport DueReport TypeDue From
202460-day pre-General report9/6/20249/10/2024General ElectionIndependent Expenditure-Only Committees active in the current year General election
202430-day pre-General report10/6/202410/8/2024General ElectionIndependent Expenditure-Only Committees active in the current year General election
202415-day pre-General report10/21/202410/23/2024General ElectionIndependent Expenditure-Only Committees active in the current year General election
202430-day post-General report12/5/202412/9/2024General ElectionIndependent Expenditure-Only Committees active in the current year General election
202460-day post-General report1/4/20251/7/2025General ElectionIndependent Expenditure-Only Committees active in the prior year General election
Independent Expenditure-Only Committee Quarterly Report Reporting Dates
YearReportPeriod EndsReport DueReport TypeDue From
20242nd Quarter report6/30/20247/2/2024Quarterly ReportingIndependent Expenditure-Only Committees not having an open campaign account account but having activity related to an election to be held in a future year
20243rd Quarter report9/30/202410/2/2024Quarterly ReportingIndependent Expenditure-Only Committees not having an open campaign account account but having activity related to an election to be held in a future year
20244th Quarter report12/31/20241/3/2025Quarterly ReportingIndependent Expenditure-Only Committees not having an open campaign account account but having activity related to an election to be held in a future year
20251st Quarter report3/31/20254/2/2025Quarterly ReportingIndependent Expenditure-Only Committees not having an open campaign account account but having activity related to an election to be held in a future year
20252nd Quarter report6/30/20257/2/2025Quarterly ReportingIndependent Expenditure-Only Committees not having an open campaign account account but having activity related to an election to be held in a future year
20253rd Quarter report9/30/202510/3/2025Quarterly ReportingIndependent Expenditure-Only Committees not having an open campaign account account but having activity related to an election to be held in a future year
20254th Quarter report12/31/20251/2/2026Quarterly ReportingIndependent Expenditure-Only Committees not having an open campaign account account but having activity related to an election to be held in a future year
Independent Expenditure-Only Committees Annual Report Reporting Dates
YearReportPeriod EndsReport DueReport TypeDue From
2024Annual report12/1/202412/3/2024Annual ReportingIndependent Expenditure-Only Committees with an open campaign account but not having activity related to the General election which was held in the current year
2025Annual report12/1/202512/3/2025Annual ReportingIndependent Expenditure-Only Committees with an open campaign account but not having activity related to the General election which was held in the current year
Contribution Limits For Independent Expenditure-Only Committee
  • From an individual: Unlimited 
  • From a corporation: Unlimited
  • From an executive committee: Unlimited 
  • From a caucus campaign committee: Unlimited 
  • From a contributing organization Help : Unlimited 
  • From a permanent committee (PAC) Help : Unlimited 
  • Cash contributions Help : $100.00 per contributor per election
  • Anonymous contributions: $100.00 per contributor per election (Maximum aggregate $2,000 per election)

In-kind and monetary contributions jointly count toward both the “per election” and the “per year” contribution limits.

View all contribution limits

Independent Expenditure-O​nly Committee​​ FAQ​​​​​​

​​​
Political Advertising is any advertisement advocating the election or defeat of any candidate, political party, or public issue. For example, Political Advertising would NOT include the announcement of a fish fry sponsored by a political organization unless the advertisement stated that the fish fry endorses a candidate.​
An Independent Expenditure-Only Committee (IEOC) is a committee comprised of one or more persons who receive unlimited contributions for the purpose of making only independent expenditures to support or oppose one or more specific candidates or slates of candidates for nomination or election to any state, county, city, or district office.
An IEOC must file a Political Organization Registration with the Registry to provide the necessary information regarding the organization of the committee. The chairperson and the treasurer of the IEOC, who must be separate persons (see KRS 121.170 (4)), must both sign the form.
An IEOC may accept contributions from corporations and is not subject to contributions limits, but may make only independent expenditures. In addition to registration and periodic reporting using the Registry’s electronic filing system, an IEOC must file a Report of Independent Expenditure form (KREF-013) when the committee’s independent expenditures exceed five hundred dollars ($500) in any one election. (See KRS 121.015(12) for definition of independent expenditure).
There are no contribution limits for contributions made to IEOCs. However, receipts in currency and anonymous contributions should not exceed $100 per person; total anonymous contributions should not exceed $2,000 per election; and unitemized contributions should not exceed $100 per person.
Yes, corporate contributions are allowable to IEOCs.
Yes, contributions from Permanent Committees must be itemized regardless of the amount.
Yes, contributions in excess of $100 from Executive Committees must be itemized.
Yes, contributions in excess of $100 from Caucus Campaign Committees must be itemized.
Disbursements made which expressly advocates the election or defeat of a clearly identified candidate, without coordination with the campaigns, must be reported when it exceeds $500 in the aggregate in one election.
1. Expenditures made directly and primarily in support of the IEC.
2. All vote haulers must be paid individually by check and be completely itemized, including occupation, regardless of the amount disbursed.
1. Charitable contributions (unless the IEC is receiving advertising benefit from the purchase).
2. Membership dues
3. Tickets to an event that is non-political (example: UK or U of L tickets)
4. Expenditures to promote or oppose a candidacy for a leadership position in a governmental, professional or political organization, or other entity.
5. Equipment or appliances used primarily outside the IEC.
1. Escheat to the State Treasury
2. Return pro rata to all contributors
3. Retain to further the same public issue
4. Donate to a 501(c)(3) organization
The Registry assigns a number to a candidate for each election. This number will be assigned each time the candidate notifies the Registry of his or her intent to run for office. (The Primary and General are separate elections.)