Section 0530-01-01-.04 - EXPENDITURES FROM CAMPAIGN CONTRIBUTIONS(1) An expenditure made by check or other written instrument is deemed to have been made and is reportable during the reporting period in which the check or other written instrument is written. A cash expenditure shall be deemed to be made and is reportable during the reporting period in which the money is delivered to the payee.(2) Any disbursement out of campaign funds by a candidate or political campaign committee shall be reported as an expenditure by the candidate or political campaign committee on a campaign financial disclosure statement for the proper reporting period.(3) When providing the purpose of an expenditure or category of expenditures as required by T.C.A. § 2-10-107(a)(2)(B), a candidate or political committee shall provide a brief description of why the disbursement(s) was made. The description must clearly show that the expenditure was an allowable expense under campaign financial disclosure statutes. Examples of descriptions which shall be considered sufficient include the following: advertising, printing, phone banks and postage. However, descriptions such as miscellaneous, campaign expenditure, other expenses, advance reimbursement or credit card payment shall not be deemed sufficient.(4) A candidate who is an officeholder and who has an unexpended balance of campaign contributions may expend those monies for expenses which are incidental to the candidate's holding public office. If a candidate/officeholder incurs expenses which would exist regardless of being an officeholder, those expenses are not considered to be incidental to holding office and are not ordinary and necessary expenses incurred in connection with the office of the officeholder for purposes of T.C.A. §§ 2-10-114(a)(7).(5) Whether an expenditure of campaign funds by a candidate is made for a political purpose depends upon all the facts and circumstances surrounding the expenditure. An activity engaged in between elections by a candidate which is directly related to and supports the selection, nomination or elections of that individual to public office is considered political activity. An expense which would be incurred by an individual regardless of that person's candidacy for public office is considered an expenditure for a nonpolitical purpose under T.C.A. §§ 2-10-114(b) and may not be made from the individual's campaign funds, except as set forth in T.C.A. §§ 2-10-114(a).Tenn. Comp. R. & Regs. 0530-01-01-.04
Original rule filed March 12, 1993; effective April 26, 1993. Amendment: filed December 30, 1993; effective April 30, 1994. Amendments filed November 17, 2007; effective March 28, 2008.Authority: T.C.A. §§ 2-10-105(a), 2-10-105(i), 2-10-107(a), 2-10-107(a)(2)(B), 2-10-206(5)(a), 2-10-207(1), 2-10-114, 2-10-115 and 2-10-207(1).