The Nebraska Accountability and Disclosure Commission (NADC) administers and enforces campaign finance disclosure at the state and local levels. Click here to view campaign filings.
Candidates- Candidates who raise, receive, or expend more than $5,000 in a calendar year for the purpose of seeking nomination and election to a state, county, district, or local office must register a candidate committee with the NADC and file periodic campaign statements disclosing receipts and expenditures. Campaign Statements (Form B-1) disclose all financial activity in dollar amounts on the Financial Summary Page and detail contribution and expenditure transactions that exceed certain thresholds on the Schedule pages including contributors who have given more than $250.00 within a calendar year. A Report of Late Contribution (Form B-5) discloses contribution transactions of $1,000 or more received by the committee during the 14 days immediately preceding the election. See the Publications Page for more information including the Candidate Brochure, Candidate Committee e-File Guide, and Important Information for Candidates. New Candidate committees may submit Registration online at FirstTuesday.
Political Action Committees or PACs- A group (of two or more individuals or an organization) that raises, receives, or expends more than $5,000 in a calendar year for the purpose of supporting or opposing the nomination or election of candidates and/or the qualification, passage, or defeat of ballot questions must register a committee with the NADC and file periodic campaign statements (Form B-4) disclosing receipts and expenditures. There are two types of PAC’s. One type is sponsored by an organization and the other type is not sponsored by an organization. See the Publications Page for more information, including the Political Action Committee Treasurer’s Guide and the PAC e-File Guide. New PACs may submit Registration online at FirstTuesday.
Ballot Question Committees- A group (of two or more individuals or an organization) that raises, receives, or expends more than $5,000 in a calendar year for the purpose of supporting or opposing the qualification, passage, or defeat of a state or local ballot question must register a committee with the NADC and file periodic campaign statements (Form B-1) disclosing receipts and expenditures. See the Publications Page for more information including the Ballot Question Committee Treasurers Guide and the Ballot Question Committee e-File Guide. New Ballot question committees may submit Registration online at FirstTuesday.
Political Party Committees- A state or county political party which raises, receives, or expends more than $5,000 in a calendar year for the purpose of supporting or opposing the nomination or election of candidates and/or the qualification, passage, or defeat of ballot questions must register a committee with the NADC and file periodic campaign statements (Form B-2) disclosing receipts and expenditures. New Political party committees may submit Registration online at FirstTuesday.
Corporations, Unions, Limited Liability Companies, Limited Liability Partnerships, Industry Associations, Trade Associations and Professional Associations- Under Nebraska law these types of entities may make contributions and expenditures in connection with Nebraska State and local elections. If an entity makes a contribution or an expenditure of more than $250.00, it must report the contribution or expenditure to the NADC (on Form B-7) within 10 days after the end of the calendar month in which the contribution or expenditure is made. Please see our Forms and Electronic Filing page for filing options.
Independent Expenditures- Any person other than one of the above required filers must disclose (on Form B-6) independent expenditures of more than $250.00 which are made for the purpose of opposing or supporting the nomination or election of candidates and/or the qualification, passage, or defeat of ballot questions.
Out-of-State: Corporations, Unions, Industry Associations, Trade Associations and Professional Associations- These out-of-state entities must disclose (on Form B-9) making contributions and expenditures that aggregate more than $10,000 within a calendar year.
Earmarked Contributions- Any person who acts as an intermediary or agent for an earmarked contribution is responsible for disclosing the receipt and transfer of that contribution (on a Form B-3).
