§ Ind. Code § 3-9-4-1Application of chapter

(a) Except as provided in subsection (b), this chapter applies to candidates in all
elections and caucuses and to the following types of committees:
(1) Candidate's committees.
(2) Regular party committees.
(3) Political action committees.
(4) A legislative caucus committee.
(b) This chapter does not apply to the following:
(1) A candidate for a local office for which the compensation is less than five thousand
dollars ($5,000) per year unless the candidate is required to file a written instrument
designating a principal committee under IC 3-9-1-5.5.
(2) Elections for precinct committeeman or delegate to a state convention.
(3) A candidate for a school board office unless the candidate is required to file a
written instrument designating a principal committee under IC 3-9-1-5.5.
(4) An auxiliary party organization.