Gift and Honoraria Disclosure Requirements

3/2/2018

Most states require public officials to disclose any gifts or honorarium received. The conditions of mandatory disclosure, however, vary greatly.

Disclosure requirements most often feature exemptions for gifts given by close relatives and spouses, as well as gifts under a specified value. The dollar value under which disclosure is not required may range from $25 to $1,000. Disclosures may also not be required if the giving of a gift is motivated by a personal relationship, as opposed to gifts given when the perceived intent is to curry a legislator's favor.

The chart featured on this page describes the statutory requirements for legislators to disclose gifts and honorarium received. Prohibitions, as well as any administrative regulations or chamber rules, may not be included. For additional information, refer to our 50-state surveys of gift restrictions and honorarium restrictions.

This table is intended to provide general information and does not necessarily address all aspects of this topic. Because the facts of each situation may vary, this information may need to be supplemented by consulting legal advisors. All content is up to date through 3/2/2018.

The box allows you to conduct a full text search or type the state name.

Personal Financial Disclosure: Gift and Honoraria
STATES TITLE

Alabama

No statutory disclosure requirements specific to gifts or honoraria. 
Alaska

For gifts of travel or hospitality a) for the purpose of obtaining information on matters of legislative concern valued at $250 or more, or b) a ticket to a charity event, or c) a gift in connection with a charity event valued at $250 or more: shall disclose donor's name and occupation and the gift's approximate value. For gifts of legal services in matters of legislative concern expected to be valued at $250 or more per year shall disclose: donor's name and occupation, a general description of the matter with respect to which the gift is made, and the gift's approximate value. Alaska Stat. Ann. § 24.60.080.

Arizona

Shall disclose the name of each source of any gift or gifts of more than $500 received during the preceding year, except gifts received by will or by virtue of intestate succession, or received by way of distribution from any inter vivos or testamentary trust established by a spouse or by an ancestor, or gifts received from any other member of the household or relatives to the second degree of consanguinity. Ariz. Rev. Stat. Ann. § 18-444.

Arkansas

Shall disclose the source, date, description, and a reasonable estimate of the fair market value of each gift of more than $100 received by the public servant or candidate or his or her spouse or more than $250 received by his or her dependent children. Ark. Code Ann. § 21-8-701.

California

Must disclose the name, address, and business activity, if applicable, of each source of gifts aggregating $50 or more in value. In the case of a gift, must disclose the amount and the date received, and the travel destination for purposes of a gift that is a travel payment, advance, or reimbursement. Cal. Gov't Code § 87207.

Colorado

If a candidate elected but not yet sworn into office, shall disclose: any gift other than money with a value greater than $53; tickets to sporting, recreational, educational, or cultural events with a value greater than $53 for any single event. Colo. Rev. Stat. Ann. § 24-6-203.

Shall disclose: payment or reimbursement for actual and necessary expenditures for travel and lodging for attendance at a convention, fact-finding mission or trip, or other meeting not from public funds, or for a meeting from a joint governmental agency; any gift of a meal to a fund-raising event of a political party. Colo. Rev. Stat. Ann. § 24-6-203.

Things not needed to be disclosed: unsolicited items of trivial value; unsolicited token or award of appreciation. Colo. Rev. Stat. Ann. § 24-6-203.

Connecticut

No statutory disclosure requirements specific to gifts or honoraria. 

Delaware

Must disclose the source of any honoraria received. Must also disclose any gift received valued over $250, identifying the amount of each gift. Del. Code Ann. tit. 29, § 5813. Gifts exclude those from a spouse or any relative within the third degree. Del. Code Ann. tit. 29, § 5812.

District of Columbia

Must disclose the names of each business entity, in or from which a public official or his or her spouse, domestic partner, or dependent children receives honoraria or income over $200 per year. D.C. Code Ann. § 1-1162.24. Must disclose all gifts received year by a public official from a prohibited source in an aggregate value of $100 per year. D.C. Code Ann. § 1-1162.24.

Florida

Does not apply to gifts from relatives. If a qualifying person (e.g. lobbyist) gives a gift valued at more than $25 but not more than $100, must report the gift. Gifts must be reported if the value is over $100. Rules pertaining to "gifts" of transportation, tickets, and meal are further detailed in Fla. Stat. Ann. § 112.3148. Must disclose honorarium received, including amount. Fla. Stat. Ann. § 112.3149.

Georgia

Statute does not distinguish between gifts and other contributions or income. Financial disclosure statements shall identify each honorarium accepted for speaking engagements, participation in seminars, discussion panels, or other activities directly relating to official duties. Ga. Code Ann. § 21-5-50.

Guam

Shall disclose names and addresses of honorarium sources, and the amount of such honorarium or compensation for services, if not money, then the substance of the honorarium or compensation and the appraised value thereof. Shall list all gifts if aggregate value exceeds $100 from a particular source. Shall include name and address of donor, amount or value of gifts, and a description thereof. Shall also apply to gifts to spouse and/or dependent children if value of gift or gifts is over $500. 4 G.C.A. § 13104.

Hawaii

Shall disclose gifts with an aggregate value over $200 given to the legislator, spouse or dependent child. Disclosures include source of gifts' interests that may be affected by official action or lack of action by the legislator. Disclosures must include description of the gift, good faith estimate of the value, date received, and name of person or entity giving the gift. Excludes gifts received by will or intestate succession, inheritance, spousal gifts, gifts from a person within 4 degrees of relation, political contributions properly reported, or gifts donated to a charity or non-profit without being claimed as a tax deduction, or changes of equal value on special occasions. Haw. Rev. Stat. Ann. § 84-11.5.

Idaho

No statutory disclosure requirements specific to gifts or honoraria. 

Illinois

Required disclosures include: The name of any entity from which a gift or gifts, or honorarium or honoraria, valued singly or in the aggregate in excess of $500, was received during the preceding calendar year. 5 Ill. Comp. Stat. Ann. 420/4A-102

Indiana

No statutory disclosure requirements specific to gifts or honoraria. 

Iowa

No statutory disclosure requirements specific to gifts or honoraria. 

Kansas

Disclosures of "substantial interests" required. Kan. Stat. Ann. § 46-248. Substantial interests if: a person gives gifts or honoraria with an aggregate value of $500 or more to a filer or their spouse. If the value is unknown, the individual shall be deemed to have a substantial interest in the donor. Exceptions: A gift or bequest received as the result of the death of the donor; a gift from a spouse, parent, grandparent, sibling, aunt or uncle; or acting as a trustee of a trust for the benefit of another. Kan. Stat. Ann. § 46-229.

Kentucky

Sources of gifts of money or property with a retail value of more than $200 to the filer or the filer's immediate family, except those from a member of the filer's family. Ky. Rev. Stat. Ann. § 6.787.

Louisiana

No statutory disclosure requirements specific to gifts or honoraria.

Maine

Statements must identify: the specific source of each gift received; each source of honoraria of $2,000 or more. Me. Rev. Stat. tit. 1, § 1016-G.

Maryland

Excludes gifts from immediate family, another child, or a parent of the individual. Statements shall include a schedule of each gift received during the applicable period from a regulated lobbyist, an entity regulated by the sate or otherwise doing business with the state. Applies to a gift valued over $20 or gifts valued cumulatively at $100 or more. Excludes: food or beverages received and consumed in the presence of the donor or sponsoring entity as part of a meal or reception to which all members of a legislative unit were invited; food or beverages at a meeting of a legislative organization for which the member's presiding officer has approved the member's attendance at State expense; or a ticket or free admission extended to a member of the General Assembly by the person sponsoring or conducting the event as a courtesy or ceremony to the office to attend a charitable, cultural, or political event to which all members of a legislative unit were invited (unless value of $100 or more). Disclosures shall include the nature and value of the gift and identity of the entity from which the gift was received. Md. Gen. Provis. § 5-607.

Massachusetts

“Gift”: anything of value, unless consideration of equal or greater value is received. Excludes a political contribution reported as required, an ordinary loan, anything received by inheritance or a gift from immediate family or a relative within the 3rd degree or the spouse or spouse of any such relative. Mass. Gen. Laws Ann. ch. 268B, § 1.

Shall disclose the name and address of the donor, and the fair market value of any gifts aggregating more than $100 in the calendar year, if the source is a person with direct interest in legislation, legislative action, or a matter before a governmental body; or and the source of such gift(s) is a person having a direct interest in a matter before the legislature. Mass. Gen. Laws Ann. ch. 268B, § 5.

The name and address of the source, and the fair market value, of any honoraria aggregating more than $100 if the source is a legislative agent; or the source is a person having a direct interest in legislation, legislative action, or a matter before a governmental body. Mass. Gen. Laws Ann. ch. 268B, § 5.

Michigan

No statutory disclosure requirements specific to gifts or honoraria. 

Minnesota

The annual statement must include the amount of each honorarium in excess of $50 received since the previous statement and the name and address of the source of the honorarium. Minn. Stat. Ann. § 10A.09.

Mississippi

No statutory disclosure requirements specific to gifts or honoraria. 

Missouri

Shall file the following information for a legislator, spouse, and dependent children: name and address of gift sources, or honorarium over $200 other than from family within the third degree of the filer. Gift excludes properly reported political contributions, hospitality gifts, or informational material. Mo. Ann. Stat. § 105.485.

Montana

No statutory disclosure requirements specific to gifts or honoraria. 

Nebraska

Statement of financial interests must include the name, address, and occupation or nature of business of any person from whom a gift valued at over $100 was received, description of the gift, and circumstances of the gift, and value category based on good faith estimate. Categories: 100.01 to 200; 200.01 to 500; 500.01 to 1000; and 1000.01 or more. Neb. Rev. Stat. Ann. § 49-1496.

Nevada

Required disclosures include any gifts in excess of an aggregate value of $200 from a donor during the immediately preceding calendar year or other period for which the public officer or candidate is filing the financial disclosure statement, a list of all such gifts, including the identity of the donor and the value of each gift. Nev. Rev. Stat. Ann. § 281.571.

New Hampshire

Honorarium required to be reported. N.H. Rev. Stat. Ann. § 15-B:7.

New Jersey

No statutory disclosure requirements specific to gifts or honoraria. 

New Mexico

No statutory disclosure requirements specific to gifts or honoraria. 

New York

Must list the nature and amount of any income over $1,000, including a description of the nature of income from honoraria. Must also list each source of gifts over $1,000, including those given to the reporting individual's spouse or unemancipated child, but excluding gifts from a relative. Disclosures include the name and address of gift givers, and the value and nature of each gift. N.Y. Pub. Off. Law § 73-a. 

North Carolina

The name of each source of income of more than $5,000 received during the previous year by business or industry type. Includes honoraria from any source. A list of all things with a total value of over $200 per quarter given and received without valuable consideration and under circumstances that a reasonable person would conclude that the thing was given for lobbying, if given by a non-lobbyist, excluding things given by a member of the filing person's extended family. N.C. Gen. Stat. Ann. § 163A-189.

North Dakota

No statutory disclosure requirements specific to gifts or honoraria. 

Ohio

Honoraria must be disclosed. Ohio Rev. Code Ann. § 102.03. For gifts over $75, or $25 from legislative agents, must disclose the source of each gift, excluding gifts from family members or gifts received by trust/will of an ancestor. Ohio Rev. Code Ann. § 102.02.

Oklahoma

No statutory disclosure requirements specific to gifts or honoraria. 

Oregon

All honoraria with a value exceeding $15 received by the public official, candidate or member of the household during the preceding calendar year, the provider of each honorarium or item and the date and time of the event for which the honorarium or item was received. Or. Rev. Stat. Ann. § 244.060.

Pennsylvania

Shall disclose the name and address of the source and amount of any gift or gifts valued aggregately at $250 or more and the circumstances of each gift. Excludes gifts from family or where the motivation for the gift was a personal friend or familial relationship. Lobbyists or lobbyists' employees excluded from "friend." 65 Pa. Stat. and Cons. Stat. Ann. § 1105.

Puerto Rico

No statutory disclosure requirements specific to gifts or honoraria. 

Rhode Island

Identify givers (if giver is an "interested person") of gifts, including gifts to spouse and dependent children, of more than $100 in value, and a description of each gift. Excludes gifts from family or properly reported campaign contributions. “Interested person” means a person or a representative of a person or business that has a direct financial interest in a decision that the person subject to the Code of Ethics is authorized to make, or to participate in the making of, as part of his or her official duties. 36 R.I. Gen. Laws Ann. § 36-14-17.

South Carolina

Shall disclose the source and a brief description of any gifts received from: a person if there is reason to believe the donor would not have given the gift but for the official's office or position, or; a person who there is reason to believe has or is seeking to obtain business with the official's agency or conducts operations or activities regulated by the official's agency if the value of the gift is $25 or more in a day or aggregates to $200 or more per year. S.C. Code Ann. § 8-13-1120.

South Dakota

No statutory disclosure requirements specific to gifts or honoraria. 

Tennessee

No statutory disclosure requirements specific to gifts or honoraria. 

Texas

Must identify a person or other organization from which the individual or their spouse or dependent children received a gift with a value over $250 and a description of each gift. Excludes gifts from relatives. Tex. Gov't Code Ann. § 572.023. Financial statements report dollar values in categories of less than $5,000, between $5,000 and $10,000, $10,000 to $25,000, and $25,000 or more. Tex. Gov't Code Ann. § 572.022.

Utah

Gifts are generally prohibited from individuals involved in governmental action overseen by the gift recipient, unless disclosure of the gift is made. Excludes: occasional non-pecuniary gifts not over $50 in value. Honoraria do not need to be disclosed. Utah Code Ann. § 67-16-5. 

Vermont

No statutory disclosure requirements specific to gifts or honoraria. 

Virginia

Must file reports of gifts received by a legislator or a member of his or her immediate family. Va. Code Ann. § 30-110.1.

Virgin Islands

No statutory disclosure requirements specific to gifts or honoraria. 

Washington

A list of each occasion, specifying date, donor, and amount, at which food and beverage over $50 was accepted. Wash. Rev. Code Ann. § 42.17A.710.

West Virginia

Shall disclose the source of each gift with a value over $100 received from a person with a direct and immediate interest in a governmental activity over which the filing person has control. Gifts received by will or by virtue of descent and distribution, or from family, are not required to be reported. W. Va. Code Ann. § 6B-2-7.

Wisconsin

Shall disclose the identity of each person who gave gift or gifts with an aggregate value over $50 per year. Excludes gifts from family. Wis. Stat. Ann. § 19.44.

Wyoming

No statutory disclosure requirements specific to gifts or honoraria.