(b) The following expenses are considered personal expenses per se:

1. (1) Household food items and supplies.

   1. (A) This includes:

(i) Food purchased for day-to-day consumption in the personal residence; and

1. (ii) Supplies purchased to maintain the personal residence.

   1. (B) It does not include:

      1. (i) Food and supplies for fundraising activities, even if they take place in the candidate’s home; and
      2. (ii) Food or refreshments for meetings and gatherings related to the candidate’s campaign;

2. (2) Clothing.

   1. (A) This includes all attire for political or personal functions.

   2. (B)

      1. (i) It does not include clothing of nominal value such as T-shirts or caps imprinted with a campaign logo or slogan or a candidate’s name.
      2. (ii) Such items may be purchased with campaign funds and are a legitimate campaign expense;

3. (3) Mortgage, rent, and utility payments.

   1. (A) This includes any payments with respect to a personal residence of the candidate or his or her family, even if a portion of the residence is used by the campaign.

   2. (B) It does not include payments made by a:

      1. (i) Candidate with respect to other buildings or offices or office space used solely for campaign purposes, such as the campaign’s headquarters, even if the candidate owns the space used, so long as the:

(b) (b) Campaign pays a fair market value for use of the space; or

1. (ii)

(b) (b) That share shall be determined using a fraction, the numerator of which shall be the number of days per diem was received in a particular month and the denominator of which shall be the total number of days in that month.

1. (C) Furthermore, this prohibition does not apply to charges for long distance telephone calls made for campaign or officeholder purposes which may originate from the candidate’s residence;

2. (4) Membership dues, fees, or other gratuitous payments to nonpolitical organizations other than charities.

   1. (A) Campaign funds may not be used to make payments to a country club, health club, recreational facility, or other nonpolitical organization unless the payments are made in connection with a fundraising event or other political event that takes place on the organization’s premises.

   2. (B) The prohibition does not include membership dues in an organization that may offer political contacts, such as community-based:

      1. (i) Religious organizations;
      2. (ii) Ethnic organizations; and
      3. (iii) Other civic organizations; and

3. (5) Donations and contributions to churches.

   1. (A) Donations and contributions to churches are not allowed from campaign funds while a candidate is seeking office unless the candidate had, prior to deciding to run for office, regularly given money to the church or had been a previous member of the particular church to which the expenditure is intended.
   2. (B) Following the conclusion of the campaign, a candidate may donate or contribute remaining campaign funds to nonprofit, tax-exempt organizations as provided in Arkansas Code § 7‑6‑203(g)(1)(C).