ELECTION CAMPAIGN CONTRIBUTIONS AND EXPENDITURES – Amends existing law to provide an exemption for religious organizations in certain instances.

This bill amends Idaho election law to exempt religious organizations from filing disclosure statements when they spend money to support or oppose ballot measures. Under current rules, nonbusiness entities spending more than $1,000 on election-related activities must report their identity and major donors to the secretary of state. The new provision allows religious groups to avoid this reporting requirement if their election spending is less than 10% of their total income from the previous year. The exemption applies only to ballot measure activities, not to supporting or opposing specific candidates. The law would take effect on July 1, 2026.