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        Making independent expenditures
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      Aggregating independent expenditures

Example scenario
        
        Aggregating independent expenditures Independent expenditures (IEs) are aggregated together to meet reporting thresholds for 24 and 48-hour reports. Expenditures are aggregated: Per-electionWithin the calendar year, andPer-office sought (race) Calculating the aggregate amount of the independent expenditures includes both disbursements for independent expenditures and all contracts obligating funds for disbursements of independent expenditures. These examples illustrate how aggregating on a per-election basis, within the calendar year, per-office sought works. In each case, a corporation is making the IEs within the same calendar year and within the 48-hour reporting period.
 A corporation makes $1,000 in IEs supporting a Senate candidate in the primary election and $2,000 opposing that Senate candidate’s opponent in the same election. The corporation aggregates these IEs together since the expenditures were made for the same election and race in the same calendar year. Since the IEs only aggregate to $3,000, the corporation is not required to file a 48-hour report, but will report the IEs on its next quarterly report.
 A corporation makes $6,000 in IEs supporting a Senate candidate in the primary election and $4,000 opposing that Senate candidate’s opponent in the same election. The corporation aggregates these IEs together since the expenditures were made for the same election and the same race in the same calendar year. Since the aggregate is $10,000, the corporation files a 48-hour report for these expenditures and discloses this activity on its next quarterly report.
 A corporation makes $5,000 in IEs supporting a Senate candidate and $5,000 supporting a House candidate. The corporation is not required to file 48-hour reports because the these IEs don't aggregate together since the IEs are for two different races. The IEs for each race, on their own, are under the 48-hour reporting threshold. The corporation must, however, disclose this activity on its next quarterly report.
 A corporation makes $5,000 in IEs for a candidate in the primary election and $5,000 in IEs for the same candidate in the general election. The corporation is not required to file 48-hour reports because the expenditures were made for two different elections. The IEs for each race, on their own, are under the 48-hour reporting threshold. The corporation must, however, disclose this activity on its next quarterly report.


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