Neb. Rev. Stat. § 49-1445

(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.