Chapter 11

11.1105 11.1105 Valuation.

11.1105(1) (1) Except as provided in s. 11.1111, for purposes of complying with a contribution limit under this section, the value of a contribution of any tangible or intangible item, other than money, is the item’s fair market value at the time that the individual or committee made the contribution.

11.1105(2) (2) Except as provided in s. 11.1111, for purposes of complying with a contribution limit under this section, the value of a contribution of a service is the fair market value of the service at the time that the individual or committee made the contribution.

11.1105 History History: 2015 a. 117.

11.1106 11.1106 Conduit contributions.

11.1106(1) (1) For purposes of this chapter, a contribution released by a conduit to a committee is to be reported by the committee as a contribution from the individual who made the contribution and not as a contribution from the conduit.

11.1106(2) (2) A contribution of money received from a conduit, accompanied by the information required under s. 11.0704 (1), is considered to be a contribution from the original contributor.

11.1106(3) (3) The commission shall place a copy of any report received under s. 11.0704 in the file of the conduit and the file of the recipient.

Effective date note NOTE: Sub. (3) is shown as amended eff. 7-1-25 by 2023 Wis. Act 126. Prior to 7-1-25 it reads:

Effective date text (3) Each filing officer shall place a copy of any report received under s. 11.0704 in the file of the conduit and the file of the recipient.

11.1106 History History: 2015 a. 117; 2023 a. 126.

11.1107 11.1107 Limitation on cash contributions. Every contribution of money exceeding $100 shall be made by negotiable instrument or evidenced by an itemized credit card receipt bearing on the face the name of the remitter. No committee required to report under this chapter may accept a contribution made in violation of this section. The committee shall promptly return the contribution, or donate it to the common school fund or to a charitable organization in the event that the donor cannot be identified.

11.1107 History History: 2015 a. 117.

11.1108 11.1108 Anonymous contributions. No committee may accept an anonymous contribution exceeding $10. If an anonymous contribution exceeds $10, the committee shall donate the contribution to the common school fund or to a charitable organization and report the donation as required under this chapter.

11.1108 History History: 2015 a. 117.

11.1109 11.1109 In-kind contributions. Before making a contribution, as defined under s. 11.0101 (8) (a) 2., to a committee, the prospective contributor shall notify the candidate or candidate’s agent or the administrator or treasurer of the committee and obtain that individuals oral or written consent to the contribution.

11.1109 History History: 2015 a. 117.

11.1110 11.1110 Return of contributions.

11.1110(1) (1) A committee required to report under this chapter may return a contribution at any time before or after it has been deposited.

11.1110(2) (2) 

11.1110(2)(a) (a) Except as provided in par. (b), the subsequent return of a contribution deposited contrary to law does not constitute a defense to a violation.

11.1110(2)(b) (b) A committee that accepts a contribution contrary to law, reports that contribution, and returns that contribution within 15 days after the filing date for the reporting period in which the contribution is received does not violate the contribution or source limits under this subchapter.

11.1110 History History: 2015 a. 117.

11.1111 11.1111 Valuation of opinion poll results.

11.1111(1) (1) In this section:

11.1111(1)(a) (a) “Election period” means any of the following:

11.1111(1)(a)1. 1. The period beginning on December 1 and ending on the date of the spring election.

11.1111(1)(a)2. 2. The period beginning on May 1 and ending on the date of the general election.

11.1111(1)(a)3. 3. The period beginning on the first day for circulating nomination papers and ending on the date of a special election.

11.1111(1)(b) (b) “Initial recipient” means the individual who or committee which commissions a public opinion poll or voter survey.

11.1111(1)(c) (c) “Results” means computer output or a written or verbal analysis.

11.1111(1)(d) (d) “Voter survey” includes acquiring information that identifies voter attitudes concerning candidates or issues.

11.1111(2) (2) If a committee receives opinion poll or voter survey results during the first 15 days after the initial recipient receives the results, and the committee received the results during an election period, the committee shall report the results as a contribution. The committee shall report the contribution’s value as 100 percent of the cost incurred by the initial recipient to commission the poll or survey, except that if more than one committee receives the results, the committees shall report the contribution’s value as 100 percent of the amount allocated to the committee under sub. (5).

11.1111(3) (3) If the committee receives the opinion poll or voter survey results 16 to 60 days following the day on which the initial recipient received the results, and the committee received the results during an election period, the committee shall report the results as a contribution valued at 50 percent of the cost incurred by the initial recipient to commission the poll or survey, except that if more than one committee receives the results, the committees shall report the contribution’s value as 50 percent of the amount allocated to the committee under sub. (5).

11.1111(4) (4) If the committee receives the opinion poll or voter survey results more than 60 days after the initial recipient received the results, the committee is not required to report the results as a contribution.

11.1111(5) (5) If a person contributes opinion poll or voter survey results to more than one committee, the person shall apportion the value of the poll or survey to each committee receiving the results by one of the following methods and shall provide the apportioned values to the committees:

11.1111(5)(a) (a) Determine the share of the cost of the opinion poll or voter survey that is allocable to each recipient based on the allocation formula used by the person that conducted the poll or survey.

11.1111(5)(b) (b) Determine the share of the cost of the opinion poll or voter survey that is allocable to each recipient by dividing the cost of the poll or survey equally among all the committees receiving the results.

11.1111(5)(c) (c) Determine the share of the cost of the opinion poll or voter survey that is allocable to each recipient as follows:

11.1111(5)(c)1. 1. Divide the number of question results received by each recipient by the total number of question results received by all recipients.

11.1111(5)(c)2. 2. Multiple the total cost of the poll or survey by the number determined under subd. 1.

11.1111(6) (6) If a person makes a contribution of opinion poll or voter survey results to a committee after the person has apportioned the value of the results to previous recipients under sub. (5), the person shall make a good faith effort to apportion the value to the committee, considering the value apportioned to other recipients under sub. (5), and shall report that value to the committee. For purposes of this subsection, the total value of the contributor’s aggregate contributions may exceed the original cost of the poll or survey.

11.1111(7) (7) A person who contributes opinion poll or voter survey results shall maintain records sufficient to support the contribution’s value and shall provide the contribution’s value to the recipient.

11.1111 History History: 2015 a. 117.

11.1112 11.1112 Corporations, cooperatives, and tribes. No foreign or domestic corporation, no association organized under ch. 185 or 193, no labor organization, and no federally recognized American Indian Tribe may make a contribution to a committee, other than an independent expenditure committee or referendum committee, but may make a contribution to a segregated fund as provided under s. 11.1104 (6) in amounts not to exceed $12,000 in the aggregate in a calendar year.

11.1112 History History: 2015 a. 117.

11.1112 Annotation The government may regulate corporate political speech through disclaimer and disclosure requirements, but it may not suppress that speech altogether. Federal law prohibiting corporations and unions from using their general treasury funds to make independent expenditures for speech defined as an “electioneering communication” or for speech expressly advocating the election or defeat of a candidate is unconstitutional. Citizens United v. Federal Election Commission, 558 U.S. 310, 130 S. Ct. 876, 175 L. Ed. 2d 753 (2010).

11.1113 11.1113 Sole proprietors, partnerships, and limited liability companies.

11.1113(1) (1) Sole proprietorships. A contribution made to a committee by a sole proprietorship is considered a contribution made by the individual who is the sole proprietor and subject to the limits under this subchapter.

11.1113(2) (2) Partnerships. A contribution made to a committee by a partnership is considered a contribution made by each of the contributing partners and subject to the limits under this subchapter. A partnership that makes a contribution to a committee shall provide to the committee the names of the contributing partners and the amount of the individual contribution made by each partner. For purposes of determining the individual contribution amounts made by each partner, the partnership shall attribute the individual contributions according to each partner’s share of the partnership’s profits, unless the partners agree to apportion the contribution in a different manner.

11.1113(3) (3) Limited liability companies.

11.1113(3)(a) (a) A contribution made to a committee by a limited liability company treated as a partnership by the federal internal revenue service pursuant to 26 CFR 301.7701-3 is considered a contribution made by each of the contributing members and subject to the limits under this subchapter. A limited liability company that makes a contribution under this paragraph shall affirm to the committee that it is treated as a partnership for federal tax purposes and eligible to make the contribution. The company shall provide to the committee the names of the contributing members and the amount of the individual contribution made by each member. For purposes of determining the individual contribution amounts made by each member, the company shall attribute the individual contributions according to each member’s share of the company’s profits, unless the members agree to apportion the contribution in a different manner.

11.1113(3)(b) (b) A contribution made to a committee by a single-member limited liability company in which the sole member is an individual is considered a contribution made by that individual and subject to the individual limits under s. 11.1101 (1). A limited liability company that makes a contribution under this paragraph shall affirm to the committee that it is a single-member limited liability company in which the sole member is an individual and eligible to make the contribution.

11.1113 History History: 2015 a. 117; 2017 a. 366; 2021 a. 265.

11.1114 11.1114 Two candidate committees.

11.1114(1) (1) 

11.1114(1)(a) (a) A candidate who has established 2 candidate committees pursuant to s. 11.0202 (2) may transfer funds between the 2 committees as provided in this subsection.

11.1114(1)(b) (b) The first candidate committee may transfer funds to the 2nd candidate committee, subject to all of the following:

11.1114(1)(b)1. 1. Any money contributed to the first candidate committee in a prior contribution limit period is the property of the first committee. If the first candidate committee makes a contribution to the 2nd candidate committee from funds received by the first candidate committee during a prior contribution limit period, that contribution is considered a contribution from the first candidate committee, subject to the contribution limits under s. 11.1101 (2) applicable to the 2nd candidate committee.

11.1114(1)(b)2. 2. The first candidate committee may transfer a contribution, or any portion of a contribution, received by the first candidate committee during the current contribution limit period to the 2nd candidate committee. Such a transfer is considered a contribution from the original contributor to the first candidate committee and does not violate s. 11.1202 or 11.1204. The transfer is subject to the contribution limits under s. 11.1101 applicable to the 2nd candidate committee. A contribution or portion of a contribution that is transferred may not be included when determining whether the contributor has reached or exceeded the applicable contribution limits for the first candidate committee for the current contribution period. The 2nd candidate committee shall count all contributions directly received from the contributor and all contributions from the contributor that are transferred from the first candidate committee to determine whether a contributor has reached or exceeded the applicable contribution limits for the current contribution limit period.

11.1114(1)(c) (c) The 2nd candidate committee may only transfer funds to the first candidate committee when the 2nd candidate committee is terminating pursuant to s. 11.0105. Such a transfer is considered a contribution from the original contributor to the 2nd candidate committee and is subject to the contribution limits under s. 11.1101 that apply to contributions from the original contributor for contributions made to the first candidate committee.

11.1114(2) (2) 

11.1114(2)(a) (a) For a contribution under sub. (1) (b) 1., the first candidate committee shall report the contribution to the 2nd candidate committee as a disbursement to the 2nd candidate committee and the 2nd candidate committee shall report receiving the contribution from the first candidate committee.

11.1114(2)(b) (b) The candidate committees shall report a transfer under sub. (1) (b) 2. as follows:

11.1114(2)(b)1. 1. The first candidate committee shall report receiving the contribution from the original contributor.

11.1114(2)(b)2. 2. The first candidate committee shall report transferring the contribution as a disbursement to the 2nd candidate committee.

11.1114(2)(b)3. 3. The 2nd candidate committee shall report receiving the contribution as if it came from the original contributor.

11.1114(2)(c) (c) With regard to a transfer under sub. (1) (c), the 2nd candidate committee shall report receiving the contribution from the original contributor and report transferring the funds to the first candidate committee as a disbursement. The first candidate committee shall report receiving the contribution as if it came from the original contributor.

11.1114(2)(d) (d) A candidate committee making a transfer as provided under this section may report the transfer as one lump sum contribution if the candidate committee provides the receiving committee a list of the contributors, all required information about those contributors, and the amount attributable to each contributor that is being transferred to the receiving committee. The transferring candidate committee shall attach the documentation described in this paragraph to its next campaign finance report.

11.1114 History History: 2015 a. 117; 2023 a. 120.

subch. XII of ch. 11 SUBCHAPTER XII

PROHIBITED PRACTICES

11.1201 11.1201 False reports and statements. No person may prepare or submit a false report or statement to the commission under this chapter.

Effective date note NOTE: This section is shown as amended eff. 7-1-25 by 2023 Wis. Act 126. Prior to 7-1-25 it reads:

11.1201 Note 11.1201 False reports and statements. No person may prepare or submit a false report or statement to a filing officer under this chapter.

11.1201 History History: 2015 a. 117; 2023 a. 126.

11.1202 11.1202 Earmarking.

11.1202(1) (1) The treasurer of a candidate committee may agree with a prospective contributor that a contribution is received to be used for a specific purpose not prohibited by law. That purpose may not include a disbursement to a committee to support or oppose another candidate.

11.1202(2) (2) When a contribution is made to a committee other than a candidate committee, the contributor may not direct the committee to make a disbursement to a committee to support or oppose another candidate.

11.1202(3) (3) Except for transfers of membership-related moneys between committees of the same political party, no committee may transfer to another committee the earmarked contributions of others. Transfers of membership-related moneys between political parties shall be treated in the same manner as other transfers.

11.1202 History History: 2015 a. 117.

11.1203 11.1203 Coordination.

11.1203(1) (1) No political action committee, independent expenditure committee, other person required to report under s. 11.1001, or individual may make an expenditure for express advocacy for the benefit of a candidate that is coordinated with that candidate, candidate’s committee, or candidate’s agent, nor with any legislative campaign committee of the candidate’s political party, or a political party, in violation of the contribution limits under s. 11.1101 or the source restrictions under s. 11.1112.

11.1203(2) (2) 

11.1203(2)(a) (a) For purposes of this section, an expenditure for express advocacy is coordinated if any of the following applies:

11.1203(2)(a)1. 1. The candidate, candidate’s agent, legislative campaign committee of the candidate’s political party, or the candidate’s political party communicates directly with the political action committee, independent expenditure committee, other person, or individual making the expenditure to specifically request that the political action committee, independent expenditure committee, other person, or individual make the expenditure that benefits the candidate and the political action committee, independent expenditure committee, other person, or individual explicitly assents to the request before making the expenditure.

11.1203(2)(a)2. 2. The candidate, candidate’s agent, legislative campaign committee of the candidate’s political party, or the candidate’s political party exercises control over the expenditure or the content, timing, location, form, intended audience, number, or frequency of the communication.

11.1203(2)(b) (b) If an expenditure for express advocacy is coordinated, but not in violation of the coordination prohibitions under sub. (1), all of the following apply:

11.1203(2)(b)1. 1. The political action committee or independent expenditure committee making the expenditure shall report the expenditure as required under this chapter.