(a) The legal representative of a candidate or officeholder who has died or become incapacitated may accept political contributions and make or authorize expenditures only for the following purposes:(1) payment of debts or expenses in connection with a campaign or in connection with officeholder duties and activities;(2) payments to the political party with which the person was affiliated when the person's name last appeared on a ballot;(3) political contributions to a candidate or political committee;(4) donations to the Comptroller of Public Accounts for deposit in the state treasury;(5) refunds of contributions to one or more persons from whom political contributions were received, not to exceed the total amount contributed by each person within the last two years;(6) donations to a charity recognized by the Internal Revenue Service as tax-exempt;(7) donations to a public or private post-secondary educational institution or an institution of higher education as defined by the Education Code, §61.003(8) (concerning Definitions), solely for the purpose of assisting or creating a scholarship program; or(8) payment of federal income taxes due on interest and other income earned on political contributions.(b) See §20.67 of this title (relating to Reporting after the Death or Incapacity of a Filer) in regard to reporting requirements after the death or incapacity of a candidate or officeholder.