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S13652026 Regular Session

Amends existing law to provide an exemption for religious organizations in certain instances.

ELECTION CAMPAIGN CONTRIBUTIONS AND EXPENDITURES -- Amends existing law to provide an exemption for religious organizations in certain instances.

IntroducedIn CommitteeFloor VoteEnacted
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Under the Idaho Sunshine Law, churches and other religious organizations that support or oppose ballot measures run the risk of being compelled to publicly report and disclose the names and addresses of church and community members that tithe or otherwise financially contribute to the church. The vague and overbroad disclosure and reporting requirements in the Idaho Sunshine Law impose a chilling effect on church speech, thereby discouraging churches from speaking faithfully on the important cultural issues that are implicated by ballot initiatives. This legislation would clarify that churches are not non-business entities, as those terms are used in Chapter 66, Title 67, Idaho Code, and are therefore not subject to donor disclosure requirements under the Idaho Sunshine Law so long as the expenditures and contributions of the church does not exceed 10% of the church's total financial receipts.

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LEGISLATURE OF THE STATE OF IDAHO
Sixty-eighth Legislature Second Regular Session - 2026
IN THE SENATE
SENATE BILL NO. 1365
BY STATE AFFAIRS COMMITTEE
AN ACT	1
RELATING TO ELECTION CAMPAIGN CONTRIBUTIONS AND EXPENDITURES; AMENDING SEC-	2
TION 67-6606, IDAHO CODE, TO PROVIDE AN EXEMPTION FOR RELIGIOUS ORGANI-	3
ZATIONS IN CERTAIN INSTANCES; AND DECLARING AN EMERGENCY AND PROVIDING	4
AN EFFECTIVE DATE.	5
Be It Enacted by the Legislature of the State of Idaho:	6
SECTION 1. That Section 67-6606, Idaho Code, be, and the same is hereby	7
amended to read as follows:	8
67-6606. EXPENDITURES BY NONBUSINESS ENTITY. (1) Any nonbusiness en-	9
tity that is not a political committee as defined in section 67-6602, Idaho	10
Code, making expenditures in or directed to voters in the state of Idaho in	11
an amount exceeding one thousand dollars ($1,000) in any calendar year for	12
the purpose of supporting or opposing one (1) or more candidates or measures	13
shall file a statement with the secretary of state. The statement shall in-	14
clude:	15
(a) The name and address of the nonbusiness entity and the name and ad-	16
dress of its principal officer or directors.	17
(b) The name and address of each person whose fees, dues, payments	18
or other consideration paid to such nonbusiness entity during either	19
of the prior two (2) calendar years has exceeded five hundred dollars	20
($500) or who has paid or has agreed to pay fees, dues, payments or other	21
consideration exceeding five hundred dollars ($500) to such entity dur-	22
ing the current year.	23
(2) This statement shall be filed within thirty (30) days of when the	24
one thousand dollar ($1,000) threshold mentioned in subsection (1) of this	25
section is exceeded.	26
(3) The provisions of this section shall not apply to a religious or-	27
ganization for any action taken to support or oppose any measure if the reli-	28
gious organization's expenditures or contributions in support or opposition	29
are in an amount less than ten percent (10%) of its total receipts for the	30
prior calendar year.	31
SECTION 2. An emergency existing therefor, which emergency is hereby	32
declared to exist, this act shall be in full force and effect on and after	33
July 1, 2026.	34

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Introduced; read first time; referred to JR for Printing

Session
2026
Chamber
senate
Status date
Mar 4, 2026
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