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
- ›
      Offsets to operating expenditures

How to report
        
        Offsets to operating expenditures Returns by vendors of deposits, reimbursements for expenses shared by committees, vendor refunds and rebates are considered offsets to operating expenditures. These receipts are not considered contributions. Note, however, that rebates to campaigns must be offered in the ordinary course of business and on the same terms and conditions as those offered to nonpolitical entities. Otherwise, the rebate may be considered a contribution—a prohibited contribution if a corporation pays the rebate. Reporting on candidate forms House and Senate committees report receiving offsets to operating expenditures in the “Offsets to operating expenditures (refunds, rebates, etc.)” category on Form 3, Line 14. The committee must itemize the offset on Schedule A for Line 14 if offsets from the same entity aggregate more than $200 for the election cycle. In the description field, include “refund,” “rebate,” etc., as well as the date of the corresponding disbursement to the vendor.
 The committee overpaid Colonial Communications and received a refund.  The committee reports this offset to an operating expenditure on Line 14 and includes the vendor's name, address, date the refund was received, and includes a clear description noting "refund of overpayment on 03/01/18."  The description connects this refund to the committee's original disbursement to Colonial Communications that was previously reported.
 Reporting with FECFile To enter a an offset to an operating expenditure, go to the Summary Page tab, right click on “Line 14 Offsets to operating expenditures (refunds, rebates, etc.)” and select ”new.”
 Learn more about reporting receipts in FECFile FECFile getting started guide - receipts (page 16)


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