Municipal elections, cantonal elections: this year, the National Commission on campaign accounts will more than 12,000 have accounts to check. She had 12 for the presidential election and 1,200 for the legislative elections. And yet, for the municipal elections, the commission will process that accounts of the candidates cities and townships in addition 9,000 inhabitants, is 1,000 towns. Below this number, candidates are required to no obligation: auditing by an accountant or financial agent. But this apparent simplicity in fact conceals a disparity in treatment between the candidates. Explanations.
For cities below 2,500 inhabitants: candidates have no obligation, but are also entitled to any reimbursement of campaign expenses. Everything is in their support, distribution of leaflets, posters, professions of faith... Originally, the motivation of Parliament is that the candidates of these "small" cities maintain with their constituents of the relationships that offer all of the campaign materials.

For cities between 2.501 and 3.500 inhabitants: the candidates are just as subject to any obligation, but can, to be sure their leafleting campaign by the departmental Committee of propaganda (prefecture).
For cities between 3.501 and 9,000 inhabitants: candidates will get the refund of their official campaign if they get more than 5 of the vote. There is no ceiling: ballots, the profession of faith and the official display will be reimbursed by the Ministry of the Interior. They can also receive donations from individuals within the limits of 4.600 EUR per person and per candidate, but these donations are not deductible fiscally. "arrangements" are however permitted by the Commission on campaign accounts.
Thus, a gift to the candidate's Party by specifying that it is intended to the nominated may be deducted (see below).
For cities over 9.001 inhabitants: things are complicated (see table). A financial agent must manage the accounts of campaign of the candidate: it was he who committed expenditures. These shall be reimbursed to the candidate who gets more than 5 of the vote in the limit of 50 of a ceiling calculated per 15,000 residents that a coefficient is applied. A calculation to pull hair. It is easier to take a few examples: the city of Colmar has 64.996 inhabitants, the ceiling of the first round will be 77.559 EUR and 106.544 EUR for the second. The maximum refund will be of 38.799,5 in the 1st round and 53.272 in the second.
Same calculation for the city of Roubaix (96.970 inhabitants), with 109.391 euros in the first round and the second, or Evreux (50.934 inhabitants), 149.560 with 63.011 euros in the first round and 86.777 euros in the second. Amounts that, for many of the candidates, are often insufficient. To finance their campaign, the candidates are three sources of funding. A personal contribution, often funded by a loan which serves as a base. Political parties only corporations can donate provide a significant and voters can make a deductible donation to 66 of their taxable income (unlike the donations to cities less candidates of 9,000 inhabitants).
The candidates will have two months after the election to file accounts with the Commission of campaign accounts, which may, at the outcome of its review (six months), either accept them in the State, reforming (reduce for example the cost of gasoline advanced), or reject the candidate filed its accounts late or received, for examplea gift of a legal person.