Code Section
Nevada > Statutes > Campaign Practices Contributions

N.R.S. 294A.120 – Candidate required to report contributions received and account balances in reporting periods; requirements following election to office; procedure for reporting; contents of reports.

Overview of Statute

This section sets certain requirements for candidate contributions.

Statute

1. Every candidate for office at a primary election or general election shall, not later than January 15 of the election year, for the period beginning January 1 of the previous year and ending on December 31 of the previous year, report:

(a) Each contribution in excess of $100 received during the period;

(b) Contributions received during the period from a contributor which cumulatively exceed $100;

(c) The total of all contributions received during the period which are $100 or less and which are not otherwise required to be reported pursuant to paragraph (b); and

(d) The balance in the account maintained by the candidate pursuant to NRS 294A.130 on the ending date of the period.

2. In addition to the requirements set forth in subsection 1, every candidate for office at a primary election or general election shall, not later than:

(a) April 15 of the election year, for the period beginning January 1 and ending on March 31 of the election year;

(b) July 15 of the election year, for the period beginning April 1 and ending on June 30 of the election year;

(c) October 15 of the election year, for the period beginning July 1 and ending on September 30 of the election year; and

(d) January 15 of the year immediately following the election year, for the period beginning October 1 and ending on December 31 of the election year, report each contribution described in paragraphs (a), (b) and (c) of subsection 1 received during the period and the balance in the account maintained by the candidate pursuant to NRS 294A.130 on the ending date of the period.

3. Except as otherwise provided in subsections 4, 5 and 6 and NRS 294A.223, every candidate for office at a special election shall, not later than:

(a) Four days before the beginning of early voting by personal appearance for the special election, for the period from the candidate’s nomination through 5 days before the beginning of early voting by personal appearance for the special election;

(b) Four days before the special election, for the period from 4 days before the beginning of early voting by personal appearance for the special election through 5 days before the special election; and

(c) Thirty days after the special election, for the remaining period through the date of the special election, report each contribution described in paragraphs (a), (b) and (c) of subsection 1 received during the period and the balance in the account maintained by the candidate pursuant to NRS 294A.130 on the ending date of the period.

4. Except as otherwise provided in subsections 5 and 6 and NRS 294A.223, every candidate for office at a special election to determine whether a public officer will be recalled shall, not later than:

(a) Four days before the beginning of early voting by personal appearance for the special election, for the period from the date the notice of intent to circulate the petition for recall is filed pursuant to NRS 306.015 through the 5 days before the beginning of early voting by personal appearance for the special election;

(b) Four days before the special election, for the period from 4 days before the beginning of early voting by personal appearance for the special election through 5 days before the special election; and

(c) Thirty days after the special election, for the remaining period through the date of the special election, report each contribution described in paragraphs (a), (b) and (c) of subsection 1 received during the period and the balance in the account maintained by the candidate pursuant to NRS 294A.130 on the ending date of the period.

5. Except as otherwise provided in subsection 6, if a petition for recall is not submitted to the filing officer before the expiration of the notice of intent pursuant to the provisions of chapter 306 of NRS or is otherwise legally insufficient when submitted to the filing officer pursuant to the provisions of that chapter, every candidate for office at a special election to determine whether a public officer will be recalled shall, not later than 30 days after the expiration of the notice of intent, for the period from the filing of the notice of intent through the date that the notice of intent expires or the petition is determined to be legally insufficient, report each contribution described in paragraphs (a), (b) and (c) of subsection 1 received during the period and the balance in the account maintained by the candidate pursuant to NRS 294A.130 on the ending date of the period. The provisions of this subsection apply to the candidate for office at a special election if the petition for recall:

(a) Is not submitted to the filing officer as required by chapter 306 of NRS;

(b) Is submitted to the filing officer without any valid signatures or with fewer than the necessary number of valid signatures required by chapter 306 of NRS; or

(c) Is otherwise legally insufficient or efforts to obtain the necessary number of valid signatures required by chapter 306 of NRS are suspended or discontinued.

6. If the legal sufficiency of a petition for recall is challenged and a district court determines that the petition is legally:

(a) Sufficient pursuant to chapter 306 of NRS and the order of the district court is appealed, every candidate for office at a special election to determine whether a public officer will be recalled shall:

(1) Not later than 30 days after the date on which the notice of appeal is filed, for the period from the filing of the notice of intent to circulate the petition for recall through the date on which the notice of appeal is filed, report each contribution described in paragraphs (a), (b) and (c) of subsection 1 received during the period and the balance in the account maintained by the candidate pursuant to NRS 294A.130 on the ending date of the period.

(2) Not later than 30 days after the date on which all appeals regarding the petition are exhausted, for the period from the day after the date on which the notice of appeal is filed through the date on which all appeals regarding the petition are exhausted, report each contribution described in paragraphs (a), (b) and (c) of subsection 1 received during the period and the balance in the account maintained by the candidate pursuant to NRS 294A.130 on the ending date of the period.

(b) Insufficient pursuant to chapter 306 of NRS, every candidate for office at a special election to determine whether a public officer will be recalled shall:

(1) Not later than 30 days after the date on which the district court orders the filing officer to cease any further proceedings regarding the petition, for the period from the filing of the notice of intent to circulate the petition for recall through the date of the district court’s order, report each contribution described in paragraphs (a), (b) and (c) of subsection 1 received during the period and the balance in the account maintained by the candidate pursuant to NRS 294A.130 on the ending date of the period.

(2) Not later than 30 days after the date on which all appeals regarding the petition are exhausted, for the period from the day after the date of the district court’s order through the date on which all appeals regarding the petition are exhausted, report each contribution described in paragraphs (a), (b) and (c) of subsection 1 received during the period and the balance in the account maintained by the candidate pursuant to NRS 294A.130 on the ending date of the period.

7. In addition to complying with the applicable requirements of subsections 1 to 6, inclusive, if a candidate is elected to office at a primary election, general election or special election, he or she must, not later than January 15 of each year, report the information described in paragraphs (a) to (d), inclusive, of subsection 1 for the period beginning January 1 of the previous year and ending on December 31 of the previous year. The provisions of this subsection apply to the candidate until the year immediately preceding the next election year for that office. Nothing in this subsection:

(a) Requires the candidate to report information described in paragraphs (a) to (d), inclusive, of subsection 1 that has previously been reported in a timely manner pursuant to subsections 1 to 6, inclusive; or

(b) Authorizes the candidate to not comply with the applicable requirements of subsections 1 to 6, inclusive, if he or she becomes a candidate for another office at a primary election, general election or special election during his or her term of office.

8. Except as otherwise provided in NRS 294A.3733, reports of contributions must be filed electronically with the Secretary of State.

9. A report shall be deemed to be filed on the date that it was received by the Secretary of State.

10. The name and address of the contributor and the date on which the contribution was received must be included on the report for each contribution in excess of $100 and contributions which a contributor has made cumulatively in excess of that amount since the beginning of the current reporting period.

(Added to NRS by 1975, 591; A 1977, 1364; 1979, 488; 1981, 730; 1983, 346; 1985, 269, 1109; 1991, 1394; 1995, 825, 1514; 1997, 240; 1999, 2552, 3556; 2001, 274; 2001 Special Session, 167; 2003, 2996; 2005, 2294; 2011, 1699, 1835; 2013, 1333, 2382; 2017, 3346, 3348; 2019, c.288.)

Definition [Contribution]

1.  “Contribution” means a gift, loan, conveyance, deposit, payment, transfer or distribution of money or of anything of value other than the services of a volunteer, and includes:

      (a) The payment by any person, other than a candidate, of compensation for the personal services of another person which are rendered to a:

             (1) Candidate;

             (2) Person who makes an independent expenditure; or

             (3) Committee for political action, political party or committee sponsored by a political party which makes an expenditure for or against a candidate or group of candidates, without charge to the candidate, person, committee or political party.

      (b) The value of services provided in kind for which money would have otherwise been paid, such as paid polling and resulting data, paid direct mail, paid solicitation by telephone, any paid paraphernalia that was printed or otherwise produced to promote a campaign and the use of paid personnel to assist in a campaign.

2.  As used in this section, “volunteer” means a person who does not receive compensation of any kind, directly or indirectly, for the services provided to a campaign.

See Nev. Rev. Stat. § 294A.007.

Definition [Election year]

“Election year” means, with regard to a:

      1.  Candidate, the calendar year in which the primary election and general election are held for the public office for which the candidate is seeking election or intends to seek election.

      2.  Question on the ballot, the calendar year in which the election is held for the question.

See Nev. Rev. Stat. § 294A.0074.

Definition [Filing officer]

The Secretary of State, county or city clerk or any other officer authorized by law to receive designations and declarations of candidacy, certificates and acceptances of nomination or any other nomination papers.

See Nev. Rev. Stat. § 293.057.

Definition [General election]

The election held pursuant to NRS 293.12755.

See Nev. Rev. Stat. § 293.060.

Definition [Primary election]

The election held pursuant to NRS 293.175.

See Nev. Rev. Stat. §  293.080.

Definition [State]

A state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands or any territory or insular possession subject to the jurisdiction of the United States.

See Nev. Rev. Stat. § 293D.080.

Definition [Person]

1.  A natural person;

2.  Any form of business or social organization;

3.  Any nongovernmental legal entity, including, without limitation, a corporation, partnership, association, trust, unincorporated organization, labor union, committee for political action, political party and committee sponsored by a political party; or

4.  A government, governmental agency or political subdivision of a government.

See Nev. Rev. Stat. § 294A.009.

Definition [Candidate]

Any person:

      1.  Who files a declaration of candidacy;

      2.  Who files an acceptance of candidacy;

      3.  Whose name appears on an official ballot at any election; or

      4.  Who has received one or more contributions in excess of $100, regardless of whether:

      (a) The person has filed a declaration of candidacy or an acceptance of candidacy; or

      (b) The name of the person appears on an official ballot at any election.

See Nev. Rev. Stat. § 294A.005.

Cases

Nevada Cases

Out-of-State Cases

Federal Cases

Regulations & Guidance

Commission on Ethics Opinions

  • CEO 99-61 (2000) Noting that the Legislature amended former NRS 281.501 (cf. NRS 281A.420), effective October 1, 1999, to provide that the disclosure requirements of former NRS 281.501 (cf. NRS 281A.420) do not require a public officer to disclose any campaign contributions that the public officer reported pursuant to NRS 294A.120 or 294A.125 in a timely manner, the Commission on Ethics stated that the statute clearly does not prohibit a public officer from disclosing any campaign contributions that may appear significant enough in relationship to the public officer's total campaign budget to raise the question of the effect of the contributions on the independence of judgment of a reasonable person in the public officer's position. In such casese, the Commission stated that the disclosure and abstention standards of former NRS 281.501 (cf. NRS 281A.420) may be implicated.

Attorney General's Opinions

  • AGO 198 (1976) The provisions of former NRS 294A.010 and 294A.020 (cf. NRS 294A.120 and 294A.200), requiring reports of political campaign contributions and expenses, apply to candidates for all elective offices in the State, including local district offices.

  • AGO 85-8 (1985) Candidates for public office who lost at a primary election were required by the provisions of former NRS 294A.010 and 294A.020 (cf. NRS 294A.120 and 294A.200) to report, not later than 30 days after the general election, the total amount of their campaign contributions and expenses for the 20 days immediately preceding the general election.

  • AGO 98-29 (1998) With regard to the ethical standards of public officers, a campaign contribution made to a public officer is treated differently than the pecuniary interest of the public officer. A campaign contribution is considered a constitutional right on the part of the contributor to participate in the electoral process, while a pecuniary interest is afforded no protection at all in the ethical realm of government. Pursuant to former NRS 281.501 (cf. NRS281A.420), only a pecuniary interest which amounts to a conflict of interest will require disclosure and abstention. Had the Legislature intended for campaign contributions to trigger a possible conflict of interest, the Legislature could have included campaign contributions in former NRS 281.501 (cf. NRS 281A.420). Public policy strongly encourages the giving and receiving of campaign contributions. Adequate protection against corruption and bias is afforded through statutory disclosure requirements (see NRS 294A.120, 294A.125 and 294A.350). Once an elected official properly files his contribution and expenditure report, it becomes public information. Additional disclosure by the elected official is not therefore required.