Charitable Fundraisers
A complimentary ticket to a charitable fundraiser where the source is the entity holding the event is not a gift for lobbying reporting purposes or for the recipient legislator’s financial disclosure reporting purposes.
A complimentary ticket to a charitable fundraiser where the source of the ticket is a third party is a gift for both lobbying and financial disclosure reporting purposes; the value of which is the portion of the ticket price that is not a tax-deductible charitable donation.
For more information, please see JLEC Advisory Opinion 2014-003, JLEC Advisory Opinion 2000-002 or contact JLEC at 614-728-5100.