Corporate Contributions to Ohio State and
County Political Parties

Maria J. Armstrong
Bricker & Eckler LLP
August 2006

Support of political parties by Ohio corporations has long been limited to participation through a political action committee (“PAC”) or through gifts to a party’s building fund. In 2005, however, Ohio made significant changes to campaign finance laws. Among other things, Ohio law now allows two new types of party accounts: Levin accounts and restricted fund accounts. Unlike most other accounts established by political parties, Levin accounts and restricted accounts can accept contributions from corporations, as well as labor unions, individuals and PACs.

The Ohio Revised Code specifically authorizes corporations to make gifts to Levin accounts and restricted accounts and creates an exception to the general rule prohibiting direct corporate involvement with state or county parties.

Both restricted accounts and Levin accounts are subject to public reporting and disclosure requirements imposed upon the political parties. Corporations are not required to separately report these contributions to the Secretary of State or local Boards of Election.

Gifts to these funds are also subject to annual limits. Corporate gifts to a restricted fund cannot aggregate more than ten thousand dollars to any one state or county political party in a calendar year. State law limits gifts to Levin accounts to $10,000.00 in any “calendar year in which a candidate for federal office will appear on a ballot at an election to be held in this state.” Finally, corporate gifts to a party’s “building fund” are also permissible under Ohio law and have been unchanged by recent amendments.

Thus, under Ohio law, a corporation can use its resources to make gifts to the appropriate state or county party funds as outlined above. However, no corporate money can ever be used for partisan activity. Because Levin accounts and restricted accounts may contain corporate funds, the accounts cannot be used for direct candidate support. Ohio law very carefully limits use of these funds for specific, non-partisan purposes, such as get-out-the-vote and registration activities, and similar activities that are not related to any particular candidate or election.

This article is not intended to address every situation or question that might arise. For more information, please contact your state or county political party or Maria J. Armstrong in the Government Relations Group.