Former Gov. Bob McDonnell of Virginia and his wife, Maureen, were indicted Tuesday by a federal grand jury on charges of accepting more than $140,000 in loans and gifts in exchange for promoting the business of a political patron who was seeking special favors from the state government.

The 14-count indictment filed by the United States attorney for the Eastern District of Virginia included charges of fraud and soliciting loans and gifts from Jonnie R. Williams Sr., the chief executive of Star Scientific, a maker of dietary supplements, who hoped to use the governor to promote his products.

The indictment accuses the McDonnells of accepting some $135,000 in cash from Mr. Williams, thousands of dollars in golf outings, designer clothing and a Rolex watch engraved “71st Governor of Virginia” on the back. It accuses the former first couple of lying about the gifts on loan statements and to government investigators.

Once a rising Republican star, mentioned as a possible running mate for Mitt Romney in 2012 and as an aspirant for his party’s 2016 presidential nomination, Mr. McDonnell has taken a spectacular fall since details of his relationship with Mr. Williams surfaced last spring. Under Virginia law, he was limited to one four-year term, but details of his relationship with Mr. Williams and the threat of his indictment colored the race to succeed him.