Nebraska Code § 49-1445

Candidate for office; candidate committee; slate or team; committee; when formed; violation; penalty.
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(1) A candidate shall form a candidate committee upon raising, receiving, or expending more than five thousand dollars in a calendar year.
(2) A candidate committee may consist of one member with the candidate being the member.
(3) A person who is a candidate for more than one office shall form a candidate committee for an office upon raising, receiving, or expending more than five thousand dollars in a calendar year for that office.
(4) Two or more candidates who campaign as a slate or team for public office shall form a committee upon raising, receiving, or expending jointly in any combination more than five thousand dollars in a calendar year.
(5) The fee to file for office shall not be included in determining if a candidate has raised, received, or expended more than five thousand dollars in a calendar year.
(6) Any person who violates this section shall be guilty of a Class IV misdemeanor.

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