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Personal Financial Disclosure Gift and Honoraria

Personal Financial Disclosure: Gift and Honorarium Requirements

Updated June 2014

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All but 14 states require legislators to disclose certain gifts and honoraria. The states that have no disclosure requirements are Idaho, Indiana, Iowa, Louisiana, Mississippi, Minnesota, Missouri, Montana, New Mexico, North Dakota, South Dakota, Utah, Vermont and Wyoming. The 36 states that have gift and honorarium disclosure provisions vary as to what they require. States commonly exempt gifts from close relatives and spouses. The provisions in this chart pertain to disclosures, not restrictions. For example, one state may prohibit a legislator from accepting honoraria, while another may only require that a legislator report honoraria they receive. For information on state gift and honorarium restrictions see our 50-state charts on 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.  It reflects in summary form statutes in effect as of June 1, 2014, or statutes set to take effect shortly thereafter.

AL | AK | AZ | ARCA | CO | CT | DE | DC | FL | GAGU | HI | ID | IL | IN | IA | KS | KY | LA | ME | MD | MA | MI |  
MN | MOMS | NV NJ | NM | NY NC | ND | OH | OK | OR | PA | PR | RI | SCSD | TN | TX | UT | VT | VA | WA | WV | WI | WY
STATES
TITLE
Alabama

None. See gift restrictions and honorarium restrictions.

Alaska

24.60.080

On a separate form filed with the ethics committee, legislators and legislative employees must list gifts of travel or legal services worth $250 or more relating to matters of legislative concern, within 30 days of receipt; include name, occupation of the donor, approximate value and general area of legislative concern. These reports are public and are forwarded to the appropriate house for inclusion in the journal. In additional annual report to the ethics committee, for all gifts not connected to legislative status: name, occupation of donor, description of gift. This report is confidential, and may only be accessed in an investigation into a possible violation. Legislators must also report to the committee gifts to members of immediate family if he believes it was received because of a connection to the legislator. See also gift restrictions and honorarium restrictions.

Arizona

38-542

Names of sources giving more than $500 to public officer, members of household, or anyone for the use or benefit of the officer. Gifts received by will, interstate succession, or a trust established by a spouse or ancestor excepted.

Arkansas

21-8-701

Source, date, description, estimate of the fair market value for each gift of more than $100 to the public servant, candidate or spouse; for each gift of more than $250 to dependent children. Name, business address of source, and date of payment, nature of, and amount of expenditures for food, lodging, or travel that bears a relationship to the public servant’s office when the public servant is appearing in his or her official capacity, when the expense is more than $150, and when the source is not the entity for which the public servant works.

California

Government Code, Title 9, Chapter 7,
Article 2, 87207

Name, address, business activity of source of any worth $50+, amount and date. Travel reimbursements. Or income aggregating $500 or more. Must provide a statement of whether the aggregate value of income from each source was at least $500 but not more than $1,000, was in excess of $1,000 but was not greater than $10,000, whether it was greater than $10,000 but not greater than $100,000, or whether or it was greater than $100,000. Must provide the amount and the date on which the gift was received. 

Colorado

24-6-203

Name of the person from whom the item was received and the amount or value and the date of receipt. Must report on any money, including but not limited to a loan, pledge, or advance of money or a guarantee of a loan of money if more than $25; any gift of any item of real or personal property, other than money if more than $50; any loan of real or personal property, if more than $50; any payment for a speech, appearance, or publication, tickets to sporting, recreational, educational, or cultural events if more than $50 for any single event, or a series of tickets to sporting or cultural events more than $100; any gift of a meal to a fund-raising event of a political party; payment of or reimbursement for actual and necessary expenditures for travel and lodging for attendance at a convention or other meeting at which the incumbent or elected candidate is scheduled to participate, in certain cases.

Exceptions: a contribution or contribution in kind that has already been reported pursuant to section 1-45-108, perishable items such as meals in certain cases; a nonpecuniary award publicly presented by an organization in recognition of public service; payment of salary from employment, including other government employment, in addition to that earned from being a member of the general assembly or by reason of service in other public office; payment of or reimbursement for actual and necessary expenditures for travel and lodging for attendance at a convention or other meeting at which the incumbent or elected candidate is scheduled to participate, if the payment of or reimbursement for such expenditures is made from public funds, from the funds of an organization declared to be a joint governmental agency, or from the funds of any association of public officials or public entities whose membership includes the incumbent's or elected candidate's office or the governmental entity in which such office is held.

Connecticut
§ 1-84 

Public officials shall not accept a fee or honorarium for an article, appearance, speech, or participation at an event, in the public official’s official capacity. A public official may receive payment or reimbursement for necessary expenses for such activity. If the official receives such a payment or reimbursement for lodging or out-of-state travel, or both, the public official must file a report of the payment or reimbursement with the Office of State Ethics not later than thirty days thereafter, unless it was provided by the federal government or another state government. No duty to report admission to or food or beverage at an event when the event is in the state of Connecticut.

Delaware

Title 29, Part V, Chapter 58
Subchapter II, Section 5813

Any gift more than $250 from any person, and include actual amounts. Expense reimbursement more than $1,000 from a single source. Honoraria must be disclosed.

District of Columbia
§ 1-1162.24(a)(1)(A)(ii)

Honoraria and income earned for services connected to the official’s outside income rendered in excess of $200 during the calendar year must be reported to the Ethics Board if the client has a contract with the government of the District of Columbia or the client stands to gain a direct financial benefit from legislation that was bending before the Council during the calendar year. Reports are to be done annually. Report must include the name of each business entity that provided the honoraria and income. All gifts received by a public official from a prohibited source aggregating in value of $100 or more in the year must be reported. A prohibited source is: any person that has or is seeking business or financial relations with the government, conducts operations or activities that are subject to regulation by the District government, or has an interest that may be favorably affected by the performance or non-performance of the employee’s official responsibilities.

Florida

Title X, Chapter 112.3144, 112.3148, 112.3149

For any gifts receivedmore than $100, a description, the value, name and address of the person making the gift, and the dates thereof, if known. Must also provide a copy of any receipt for such gift provided to the reporting individual or procurement employee by the donor. Other items that are considered gifts are food and beverages, paid membership dues, entrance/admission fees and tickets.

Travel expenses such as transportation and lodging are included as gifts and must be reported on. Sources of travel expenses received either directly or indirectly, from a governmental entity or a direct-support organization specifically authorized by law to support a governmental entity. The statement shall list the name of the person providing the gift, a description of the gift, the date or dates on which the gift was given, and the value of the total gifts given during the calendar year for which the report is made.

Must report on gifts given if more than $25 but must not exceed $100. Must include a description of each gift, the monetary value thereof, the name and address of the person making such gift, the name and address of the recipient of the gift, and the date such gift is given. Legislators can give a gift in excess of $100 to any reporting individual or procurement employee if a public purpose can be shown for the gift.

If given payment or provision of expenses related to any honorarium event (though actual honoraria are prohibited) must disclose name, address, and affiliation of the person paying or providing the expenses; the amount of the expenses; the date of the event; a description of the expenses paid or provided on each day of the event; and the total value of the expenses provided to the reporting individual or procurement employee in connection with the event.

Georgia

21-5-50

Sources, actual amounts of honoraria or fee from speaking engagements, participation in seminars, discussion panels, or other activities related to official duties or office must be disclosed in a financial disclosure statement. No public officer other than a public officer elected state wide shall accept a monetary fee or honorarium in excess of $100.00 for a speaking engagement, participation in a seminar, discussion pane, or other activity which directly relates to the official duties of that public officer 

Guam

N/A

Hawaii

84-11-5

No legislator shall receive a gift under circumstance in which it can reasonably be inferred that the gift is intended to influence the legislator in the performance of the legislator’s official duties. Legislators and employees must file separate annual gift disclosures if (1) the legislator or employee, his spouse, or dependent children received gifts worth more than $200 in a year, whether in the form of money, service, good, or other (2) the source has interests that may be affected by official action or lack of action (3) the gift is neither from a relative, via a will or spouse- or ancestor-sponsored trust, a campaign contribution, a thing distributed to the public without regard to the official status of the recipient, returned to the giver within 30 days, or part of an equal value exchange on special occasions. Disclosures must include: gift description, value estimate, date of receipt, identity of source. See also gift restrictions and honorarium restrictions.

Idaho

No financial disclosure requirements. See gift restrictions and honorarium restrictions.

Illinois

5ILCS 420/4A-102

Names of sources of gifts, including honoraria, worth more than $500 singly or in aggregate.

Indiana

None. See gift restrictions and honorarium restrictions. See lobbyist reporting requirements.

Iowa

None. See gift restrictions and honorarium restrictions.

Kansas

46-229, 46-239, 46-248

Legislators and candidates for nomination or election to the legislature must file written statements stating identifying individuals in which they have a substantial interest. A legislator has a substantial interest when the legislator receives gifts or honoraria of $500 or more in the aggregate from any one source then the legislator has as substantial interest in this person.  If value of the gift is unknown then the legislator has a substantial interest in the person. Exceptions: intestate successions, gifts from spouses, parents, grandparents, siblings, aunts or uncles, or when acting as a trustee of a trust for the benefit of another. 

Kentucky

6.787

Sources of gifts of money or property worth more than $200 to filer or his or her immediate family except for gifts from the filer's family. 

Louisiana

None. See gift restrictions and honorarium restrictions.

Maine

Title 1, Chapter 25,
Subchapter 2, Section 1016-G

Specific source of each gift. Name of sources of honoraria $2000 or more that the legislator accepted.

Maryland

15-607

Identity of source, nature, value of gifts worth more than $20 singly or greater or equal to $100 in aggregate received from one entity when the source is a business that is regulated by or does business with the state; a lobbyist. Specifies that two or more tickets or free admissions with a cumulative value of more than $100 must be reported.

Exemptions for food and beverages when consumed in the presence of the donor as part of a meal or reception to which all members of a legislative unit are invited and in certain situations and for tickets or free admissions to events in certain situations.

Massachusetts
268B

Name and address of source and fair market value of honoraria more than $100 when the source is a lobbyist or anyone with a direct interest in legislation.

Name and address of source and fair market value, if determinable, of any gifts and any reimbursement for expenses aggregating more than $100 in a year when the source is a lobbyist or anyone with a direct interest in legislation.

Michigan

No financial disclosure requirements, but gifts are prohibited from a source that tends to influence duties, under 15-342. See gift restrictions and honorarium restrictions.

Minnesota

None. See gift restrictions and honorarium restrictions.

Mississippi

None. See gift restrictions and honorarium restrictions.

Missouri

105.485

Names, addresses of sources for gifts, honoraria more than $200. Debt forgiveness included. Lodging and travel expenses for expenses incurred outside the state in some situations.

Exceptions for hospitality such as food, beverages or admissions to events.

Montana

None. See gift restrictions and honorarium restrictions.

Nebraska

49-1496

Name, address, occupation or nature of business of donors of gifts >$100; description of gift; value category; circumstances.

Categories are: $100.01-$200; $200.01-$500; $500.01-$1,000; and greater than $1,000.

Nevada

281A.620

Source, list of gifts, actual value of gifts worth more than $200 from one donor. May not accept gifts which would tend to improperly influence a reasonable person to depart from the faithful and impartial discharge of their duties. Exceptions for gifts from family and ceremonial gifts if donor does not have a substantial interest.

New Hampshire

Chapter 15-B

When reporting on expense reimbursement, honorarium, or when legislators and legislative employees consume meals or beverages more than $25 at a meeting or event pertaining to official business, must include name, work address, work phone number, the office, appointment, or employment held by person subject to the reporting requirement; full name, post office address, occupation, and principal place of business, if any, of the source; the value of the reimbursement; a brief description of the service or event that gave rise to the reimbursement (must include a copy of the agenda or an equivalent document); date on which received; a statement swearing accuracy. Filing must be done not later than 10 days following the meeting or event at which the meals or beverages were consumed. May not accept money gifts. Need not report gifts under $25. Exception for purely personal gifts and tickets to charitable events.

New Jersey

Legislative
Code of Ethics 2.14 (Rules)

“An enumeration of” fees and honorariums for personal appearances, speeches or writings received by the member or the member's spouse from named payers; reimbursements or prepaid expenses for travel, subsistence or facilities provided in kind received by the member, the member's spouse or minor child from named payers or providers other than the State, indicating whether the payer or provider is a profit, nonprofit or governmental entity; gifts from named donors connected to the legislative process received by the member, the member's spouse or minor child.

New Mexico

None. See gift restrictions and honorarium restrictions.

New York

Consolidated Laws, Chapter 47, Article 4,
Section 73a

Name, address of donor, description, nature of, and value of gifts more than $1,000 from 1 donor. Source, description of expense reimbursement more than $1,000 from one donor. Reimbursement refers to travel-related expenses provided by nongovernmental sources and for activities related to duties such as speaking engagements, conferences, or fact finding events.

North Carolina

138A-24

A list of all things of monetary value more than $200 given and received without valuable consideration and under circumstances that a reasonable person would conclude that the thing was given for the purpose of lobbying, if such things where given by a person not required to report under Chapter 120C of the General Statutes, excluding things given by the member of the filing person's extended family. The list shall include only those things received during the 12 months preceding the reporting period under subsection (d) of this section, and shall include the source of those things. The list required by this subdivision shall not apply to things of monetary value received by the filing person prior to the time the person filed or was nominated as a candidate for office, as described in G.S. 138A-22, or was appointed or employed as a covered person.

North Dakota

None. See gift restrictions and honorarium restrictions.

Ohio

102.01

Source of gifts more than $75, more than $25 from lobbyists. Sources, amounts of payments for travel expenses (with some exceptions). Sources of payment of expenses for meals, food and beverages that are incurred in connection with official duties and that more than $100 in a calendar year (with some exceptions).

Oklahoma

Rule 257:15-1-7

Name, actual value, source of honoraria more than $200 above actual expenses.

Oregon

244.060

All expenses with an aggregate value more than $50 received during a year when participating in a convention, mission, trip, negotiations or economic development activities, other meeting. Include name, address entity paying the expenses, the nature of the event and the date and amount of the expense.

Name, date, time of event for honoraria and other items allowed under ORS 244.042 with a value more than $15 in a year.

Pennsylvania

PCS Title 65, Chapter 11, Section 1105

Source name, address, actual amount, occasion for:
(1) gifts more than $250 singly or in aggregate;
(2) travel reimbursement more than $650 for one trip.

Puerto Rico

N/A

Rhode Island

36-14-17

Names of sources of gifts more than $100 singly or in aggregate; description.

South Carolina

Sources of reimbursed speaking expenses; actual amount; purpose, date, location. Source, description of gifts, including transportation