Campaign Finance Manual
There are very few restrictions on how a party committee may spend its money. However, all expenditures must be reported, along with the specific purpose of the expenditure. The limitations on expenditures exist mainly in contributing to other political committees. National, State, affiliated, district and county executive committees of political parties recognized by N.C.G.S. 163-96 have no limitations on how much they can contribute to other political committees. Auxiliary political party committees (Men, Women, etc.) committees and those not recognized under N.C.G.S. 163-96 must adhere to the five thousand two hundred dollar ($5,200) contribution limitation when contributing to other political committees.
Any expenditure that is made for media purposes must be paid by a verifiable form of payment and must be disclosed with the name of the payee, the address of the payee, the date of the expenditure and the specific purpose of the expenditure. In addition, the amount this payee has been paid since the date of the last election must also be reported.
All non-media expenditures, except for postage, must be paid with a verifiable form of payment (not cash) if they exceed $50. All expenditures that are greater than $50 must be disclosed with the name of the payee, the address of the payee, the date of the expenditure, and the specific purpose of the expenditure. Election totals for the payee must also be included.
Expenditures for non-media purposes that are less than $50 may be shown as a total of several purchases made at the same time (such as a box of pencils, erasers, ink-stamp and similar supplies) and may be made in cash. The name of the payee is not required to be disclosed. However, the date of the expenditure, the specific amount of each expenditure, and the purpose of each expenditure must be disclosed.