It is unlawful for a candidate or the candidate’s agent to make an expenditure of contributions received, except for the following purposes:

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A. expenditures of the campaign;

B. donations to the state general fund;

C. donations to an organization to which a federal income tax deduction would be permitted under Subparagraph (A) of Paragraph (1) of Subsection (b) of Section 170 of the Internal Revenue Code of 1986, as amended;

D. expenditures to eliminate the campaign debt of the candidate for the office sought or expenditures incurred by the candidate when seeking election to another public office;

E. donations to a political committee or to another candidate seeking election to a public office that is subject to the reporting provisions of the School District Campaign Reporting Act or the Campaign Reporting Act N.M. Stat. Ann. § 1-19-25 to 1-19-36; or

F. disbursements to return unused funds pro rata to the contributors if no campaign debt exists.