Oregon Revised Statutes

Or. Rev. Stat. § 260.055 (2026)

Accounts of contributions and expenditures; inspection; preservation

✓ current as of May 2026
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      260.055 Accounts of contributions and expenditures; inspection; preservation. (1)(a) Each candidate, the treasurer of each political committee, the treasurer of each petition committee and each person that makes independent expenditures in a total amount of more than $250 in a calendar year shall keep detailed accounts. The accounts shall be current as of not later than the seventh business day after the date of receiving a contribution or making an expenditure or independent expenditure with respect to all contributions received and all expenditures or independent expenditures made by or on behalf of the candidate or committee that are required to be reported under ORS 260.044, 260.057, 260.076 or 260.078. Subject to ORS 260.085, the accounts shall list all information required to be reported under ORS 260.083.

      (b) This subsection does not apply to candidates for political party office.

      (2) Accounts kept by a candidate, a treasurer of a political committee, a treasurer of a petition committee or a person that makes independent expenditures in a total amount of more than $250 in a calendar year may be inspected under reasonable circumstances at any time before the election to which the accounts refer or during the period specified for retention of the accounts under subsection (3) of this section by any opposing candidate or the treasurer of any political committee for the same electoral contest. The right of inspection may be enforced by writ of mandamus issued by any court of competent jurisdiction. The treasurers of political committees supporting a candidate may be joined with the candidate as defendants in a mandamus proceeding.

      (3) Accounts kept by a candidate, a treasurer of a political committee, a treasurer of a petition committee or a person that makes independent expenditures in a total amount of more than $250 in a calendar year shall be preserved by the candidate, treasurer or person for at least two years after the date the statement of the contribution or expenditure is filed under ORS 260.057 or the independent expenditure is made. [1971 c.749 §5; 1973 c.744 §6; 1977 c.268 §2; 1979 c.190 §347; 1981 c.234 §10; 1991 c.719 §14; 1991 c.911 §9; 1993 c.493 §59; 2001 c.82 §4; 2003 c.542 §12; 2005 c.809 §32; 2009 c.818 §21; 2010 c.9 §8; 2013 c.758 §4; 2017 c.749 §35; 2019 c.637 §9]

Notes of Decisions
Cited in 7 cases, 1977–2010 · leading case: State v. Moyer, 230 P.3d 7 (Or. 2010).
State v. Moyer, 230 P.3d 7 (Or. 2010). “ORS 260.055(1) provides that all political candidates and treasurers for political committees must “keep detailed accounts” of contributions received and expenditures made by or on behalf of the candidate or the political committee.”
State v. Moyer, 200 P.3d 619 (Or. Ct. App. 2009). · cites it 2× “At various points during an election cycle, the candidates and political committees are required to file statements of such contributions and expenditures with the appropriate "filing officer.”
Oregon Taxpayers United PAC v. Keisling, 924 P.2d 853 (Or. Ct. App. 1996). · cites it 2× “ORS 260.055 requires all political committees to keep “detailed accounts” that include, among other things, the name, occupation and address of each person who contributes more than $50 to a measure or to a candidate in a statewide race.”
Oregon Socialist Workers 1974 Campaign Comm. v. Paulus, 432 F. Supp. 1255 (D. Or. 1977). “ORS 260.055(2). The Secretary of State may enforce the Act by petitioning the Oregon Circuit Court to compel a candidate or treasurer to comply with the disclosure requirements.”
Bernard v. Elections Div. of the Off. of the Sec'y of State, 211 P.3d 321 (Or. Ct. App. 2009). “055(1) provides that all political candidates and treasurers for political committees must ‘keep detailed accounts’ of contributions received and expenditures made by or on behalf of the candidate or the political committee. At various points during an election cycle, the…”
BERNARD FOR COM'R v. Elections Div., 211 P.3d 321 (Or. Ct. App. 2009). “At various points during an election cycle, the candidates and political committees are required to file statements of such contributions and expenditures with the appropriate `filing officer.”
Ore. Socialist Wkrs., Etc. v. Paulus, 432 F. Supp. 1255 (D. Or. 1977). · cites it 2× “ORS 260.055(1). These accounts are subject to inspection by any opposing candidate and by the treasurer of any political committee for the same electoral contest.”
— Or. Rev. Stat. § 260.055(1) — 5 cases
State v. Moyer, 230 P.3d 7 (Or. 2010). “ORS 260.055(1) provides that all political candidates and treasurers for political committees must “keep detailed accounts” of contributions received and expenditures made by or on behalf of the candidate or the political committee.”
State v. Moyer, 200 P.3d 619 (Or. Ct. App. 2009). “At various points during an election cycle, the candidates and political committees are required to file statements of such contributions and expenditures with the appropriate "filing officer.”
Bernard v. Elections Div. of the Off. of the Sec'y of State, 211 P.3d 321 (Or. Ct. App. 2009). “055(1) provides that all political candidates and treasurers for political committees must ‘keep detailed accounts’ of contributions received and expenditures made by or on behalf of the candidate or the political committee. At various points during an election cycle, the…”
BERNARD FOR COM'R v. Elections Div., 211 P.3d 321 (Or. Ct. App. 2009). “At various points during an election cycle, the candidates and political committees are required to file statements of such contributions and expenditures with the appropriate `filing officer.”
Ore. Socialist Wkrs., Etc. v. Paulus, 432 F. Supp. 1255 (D. Or. 1977). “ORS 260.055(1). These accounts are subject to inspection by any opposing candidate and by the treasurer of any political committee for the same electoral contest.”
— Or. Rev. Stat. § 260.055(2) — 2 cases
Oregon Socialist Workers 1974 Campaign Comm. v. Paulus, 432 F. Supp. 1255 (D. Or. 1977). “ORS 260.055(2). The Secretary of State may enforce the Act by petitioning the Oregon Circuit Court to compel a candidate or treasurer to comply with the disclosure requirements.”
Ore. Socialist Wkrs., Etc. v. Paulus, 432 F. Supp. 1255 (D. Or. 1977). “ORS 260.055(1). These accounts are subject to inspection by any opposing candidate and by the treasurer of any political committee for the same electoral contest.”
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