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      Allocating shared expenses between federal and other accounts

Allocating shared expenses between federal and other accounts In certain situations, nonconnected committees that maintain different types of accounts must allocate particular expenses between those accounts. Failure to allocate expenses when required could result in a prohibited contribution to the federal account of the committee. Allocating operating expenses between federal and nonfederal accounts Nonconnected committees need not allocate administrative expenses, costs of generic voter drives, and public communications that refer to a political party between their federal and nonfederal accounts. Nor do they need to report these allocations on FEC Form 3X. Allocating expenses between federal and non-contribution account for Hybrid PACs Consistent with a court order in Carey v. FEC, Hybrid PACs should allocate administrative expenses between their traditional PAC and non-contribution accounts so that each account pays a percentage that closely corresponds to the percentage of activity for that account. Report all other disbursements, including those for administrative or operating expenses made from a committee’s non-contribution account, on Line 29 of Form 3X titled “Other Disbursements” (as opposed to Line 21(b) of Form 3X). When itemizing on Schedule B, electronic filers should identify these disbursements by entering “Non-Contribution Account” as memo text or in the description field along with the required purpose of the disbursement. (Paper filers should simply write “Non-Contribution Account” below the amount.)
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          Operating expenses of nonconnected PACPaying for fundraising for nonconnected PACFundraising for both federal/nonfederal accounts with the same program or eventSupporting multiple candidates From the FEC Record Final rules on funds received in response to solicitations; allocation of expenses by PACs
 Need help? Get help from the FEC by phone or email
 Legal citations Litigation Carey v. FEC EMILY's List v. FEC
 Press releases Statement on Carey v. FEC: Reporting guidance for committees with non-contribution accounts Statement on appeals court decision in EMILY's List v. FEC (regarding allocation between federal and nonfederal accounts)


This information is not intended to replace the law or to change its meaning, nor does this information create or confer any rights for or on any person or bind the Federal Election Commission or the public. The reader is encouraged also to consult the Federal Election Campaign Act of 1971, as amended (52 U.S.C. 30101 et seq.), Commission regulations (Title 11 of the Code of Federal Regulations), Commission advisory opinions and applicable court decisions.


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