Your web browser is not supported You're using Internet Explorer, some features might not work. Please switch to another browser like Chrome, Firefox, or Edge for a better experience.


An official website of the United States government Here's how you know
 **Official websites use .gov**
            
            A **.gov** website belongs to an official government organization in the United States.
 **Secure .gov websites use HTTPS**
            
            A **lock** ( A locked padlock ) or **https://** means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.


Federal Election Commission | United States of America Calendar
           Glossary
          Search
              Search


Menu
      Home
      Campaign finance data
        All data
            Raising
            Spending
            Loans and debts
            Filings and reports
            Candidates
            Committees
            Bulk data
            Campaign finance statistics
        Find elections. Search by state or ZIP code
          Look up contributions from specific individuals
      Help for candidates and committees
        All compliance resources
            Guides
            Forms
            Dates and deadlines
            Trainings
        Learn about electronic filing
          Find and contact your committee's analyst
      Legal resources
        All legal resources
            Advisory opinions
            Enforcement
            Statutes
            Legislation
            Regulations
            Court cases
            Policy and other guidance
        Search across all legal resources
          Search guidance documents
      About
        All about the FEC
            News and announcements
            Commission meetings
            Mission and history
            Leadership and structure
            Reports about the FEC
            Careers
            Working with the FEC
            Contact
        Introduction to campaign finance and elections


- Home
- ›
        Help for candidates and committees
- ›
        Filing candidate reports
- ›
      Investment income and loss

How to report
        
        Investment income and loss A committee that has invested its funds—for example, in a savings account, money market fund or certificate of deposit—must include the total amount invested in its cash on hand (Line 27 of Form 3). Since investment money is not actually spent, it is considered a committee asset and should not be reported as a disbursement. If a committee invests the funds in a bank that was not previously identified as a campaign depository on the Statement of Organization (Form 1), the committee must file an amended Statement of Organization disclosing the name and address of the new depository. The amendment must be filed within 10 days of making the investment. If committee funds are invested in a fund that is not operated by a bank (such as a money market fund operated by a brokerage firm), no amendment to the Statement of Organization is required. Before using the funds (principal or interest) to make expenditures, the committee must first transfer them to a designated campaign checking account. Note, however, that interest or other income earned on these investment accounts need not be placed in the campaign depository account before they are reinvested. Investments are not expenditures; they are simply a conversion of assets from one form to another. The committee must report the reinvested income from investments. Reporting on candidate forms House and Senate committees report interest received or lost during the reporting period in the “Other Receipts” category on Form 3, Line 15. If investment income from one source aggregates over $200 during an election cycle, itemize the interest on Schedule A, supporting Line 15. Losses are indicated by negative entries.
 The committee reports the investment income on Schedule A, supporting Line 15. It includes the bank’s name and mailing address. It also includes the date of receipt, amount of investment income, election designation and aggregate election cycle-to-date total for the financial institution.
 In addition, a committee reports income tax paid on investment income as an operating expenditure. Income tax payments must be itemized on a Schedule B supporting Line 17, “Operating Expenditures,” if the payments aggregate over $200 during an election cycle to the payee (local, state, or federal government).
 The committee reports the income tax paid on investment income on Schedule B, supporting Line 17. It includes the name and mailing address of the payee, the date, amount, and purpose of disbursement.
 Reporting with FECFile To enter an investment income or loss, go to the Summary Page tab, right click on “Line 15 Other Receipts (Dividends, Interest, etc.)” and select ”new.” To enter income tax paid on investment income, go to the Summary Page tab, right click on “Line 17 Operating expenditures” and select “new.”
 Learn more about reporting in FECFile FECFile getting started guide - receipts (page 13)
 FECFile getting started guide - disbursements (page 19)


About
          Careers
          Press
          Contact
   Privacy and security policy
          Plain language
          No FEAR Act
          Strategy, budget and performance
 Open government
          Protected Voices
          USA.gov
          Inspector General
          FOIA
 OpenFEC API
          GitHub repository
          Release notes
          FEC.gov status


Federal Election Commission
 The FEC's Twitter page
            The FEC's YouTube page Sign up for FECMail


Hide glossary Glossary Search terms