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      Disseminating & paying for IEs in the same reporting period

How to report
        
        Disseminating & paying for IEs in the same reporting period When a PAC disseminates an independent expenditure and pays for it in the same reporting period, the PAC reports the independent expenditure in the report that covers the activity (in addition to any 24 or 48-hour reports filed on Schedule E that may be required).
 Reporting on PAC forms PACs report disseminating and paying for an independent expenditure in the same reporting period on Form 3X, Schedule E supporting Line 24. The committee itemizes any independent expenditure on Schedule E that exceeds $200, or that, when aggregated on a per-election and per-office sought basis within the calendar year, exceeds $200. This includes independent expenditures that were previously disclosed on 24 and 48-hour reports. Learn more about 24-reports and 48-hour reports. To itemize an independent expenditure, the committee discloses: Name and address of payee if the payment or disbursement exceeds the $200 aggregate threshold for itemizationDate of disseminationThe payment dateAmountPurpose of the expenditure (e.g. radio, television, or newspaper ad)Candidate supported or opposed, including the candidate’s name, office sought , state of election and Congressional district (if applicable), and election for which the disbursement was madeAggregate amount during the calendar year per election, per office sought
 The PAC made an independent expenditure supporting Dolley Madison on 2/1/18 and paid for expenditure the next day. The PAC reports this activity on Schedule E of the 2018 March Monthly Report (covering 2/1/18 – 2/28/18). The PAC discloses the payee’s name and address, the date of dissemination and date of payment since both are known, the amount of the independent expenditure, the aggregate for this election and race in this calendar year, and a clear purpose of “Television Advertisement.” The PAC also includes that the independent expenditure was made to support Dolley Madison in the 2018 primary election for Virginia’s second congressional district.
 At the end of Schedule E, enter: A subtotal for itemized independent expenditures on Line (a)A subtotal for unitemized independent expenditures on Line (b)Total independent expenditures on Line (c). Enter this total on Line 24 of the Detailed Summary Page.
 Certification Schedule E requires a certification, under penalty of perjury, that the expenditure meets the standards for independence.
 Reporting with FECFile To add independent expenditures to a report, go to the Reports tab and select the report covering the independent expenditure. Next, go to the Summary Page tab, right click on “Line 24 Independent expenditures” and select “new.”
 Learn more about filing independent expenditures in FECFile FECFile getting started guide - Basic reporting for independent expenditures (page 23)
 Independent Expenditures for Committees: Payment and Dissemination in the Same Reporting Period


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