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
- ›
        Making independent expenditures
- ›
      24-hour reports for independent expenditure filers

How to report
        
        24-hour reports for independent expenditure filers When persons, groups or organizations (not political committees) make independent expenditures that aggregate $1,000 or more during the 24-hour reporting period with respect to a given election, they file a 24-hour report using the Form 5. The 24-hour reporting period is for independent expenditures that are made after the 20th day, but more than 24 hours, before the day of an election. The FEC must receive the 24-hour report within 24 hours after the communication is publicly distributed or otherwise publicly disseminated. Each time subsequent independent expenditures relating to the same election aggregate an additional $1,000 or more, a new 24-hour report must be filed.
 How to file Paper filers may file by fax (202-219-0174) or email (2022190174@fec.gov). Electronic filers must file 24-hour reports electronically. If an independent expenditure filer has exceeded the electronic filing threshold, it must file using FEC online webforms or electronic filing software such as FECFile. While online webforms do not require an electronic password, a password is required to file using e-filing software such as FECFile. To obtain an electronic filing password, contact the Electronic Filing Office and provide the FEC ID number. If an independent expenditure filer has exceeded the electronic filing threshold and does not have an FEC ID number assigned, it must use an online webform to file the Form 5. The filer must also disclose any independent expenditure(s) disclosed on a 24-hour report on its next Form 5 quarterly report.
 Form 5 – Cover page Palm Trees, Inc. fills out the 24-hour report on the Form 5. It checks the box labeled “24-Hour Report” and enters coverage dates. The filer enters the amount of independent expenditures in this filing on Line 7. Mark Chapman completed the form, so he signs and dates the form at the bottom of the cover page.
 Disclosing independent expenditures To itemize independent expenditures, the filer will disclose the: PayeeDate the independent expenditure was madeAmountPurposeCandidate supported or opposed, including the candidate’s name, office sought, and election for which the disbursement was madeTotal amount expended or obligated in the aggregate during the calendar year per election, per office sought Date made The date that a communication is publicly distributed or otherwise publicly disseminated serves as the date that the independent expenditure is “made,” and the date a filer must use to determine whether the total amount of independent expenditures for a given election has, in the aggregate, reached or exceeded the reporting threshold. Aggregating independent expenditures Independent expenditures are aggregated toward the various reporting thresholds on a per-election basis, within the calendar year, per office sought (race).
 Icon of an example
      Example scenario
        Aggregating independent expenditures
 The calculation of the aggregate amount of the independent expenditures must include both disbursements for independent expenditures and all contracts obligating funds for disbursements of independent expenditures.
 Schedule 5-E: Itemized independent expenditures Palm Trees, Inc. fills out Schedule 5-E with the vendor’s name, Big Media Co., its information, the amount of the independent expenditure, the date the independent expenditure was publicly distributed, the aggregate for this race in this calendar year and a clear purpose, “Television Advertisement.” The filer also includes that the independent expenditure was made to support Martha Washington in the general election for Virginia’s first congressional district.
 Reporting with FECFile To create a 24-hour report, first create the quarterly report for the coverage period that includes the expenditure date(s) and enter the expenditure information into FECFile. Next, go to the Reports tab, right click in the white space, and select “New.” Choose “24-hour report (Form 5)” and click OK. To add expenditures to a 24-hour report, go to the Reports tab and click on the 24-hour report. Go to the All Transactions tab and find the expenditure you want to add. Click on the expenditure, right click, and select “Add to 24-hour Report.”
 Learn more about filing independent expenditures in FECFile FECFile getting started guide – 24- and 48-hour reports (page 14)
 Independent Expenditure Filers (Blue Track): 24- and 48-Hour Reports


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