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# Reporting examples

Reporting examples provide detailed guidance for political committees and other filers about disclosing various types of financial activity. Each page lists the information required for complete and accurate disclosure of a particular transaction with images of example reports, video tutorials and links to electronic filing software user manuals when they are available.

Links to reporting examples also appear within the help for candidates and committees guide for each filer type:
                  - Candidates and their authorized committees
                  - Political party committees
                  - Political action committees (PACs)
                  - Separate segregated funds
                  - Other filers

#### Resources

- Find or contact your analyst Help for candidates and committees

-  Candidates and their authorized committees 
-  Political party committees 
-  Corporations and labor organizations 
-  Political action committees (PACs) 
-  Other filers 

## Candidates and their authorized committees

### Contributions

                    - Individual contributions
                    - Joint contributions
                    - Redesignating and reattributing contributions
                    - In-kind contributions
                    - In-kind contributions with appreciated value
                    - In-kind contributions from the candidate
                    - Contributions received through conduits
                    - Partnership contributions
                    - Political party contributions
                    - PACs & other political committee contributions
                    - Contributions from unregistered organizations
                    - Candidate contributions
                    - Candidate personal funds loans
                    - Candidate loans obtained from bank
                    - Joint fundraising transfers
                    - Election cycle and aggregation
                    - Bitcoin contributions
                    - Bitcoins as an investment
                    - 48-Hour Notices

### Other receipts

                    - Free legal and accounting services
                    - Investment income and loss
                    - Offsets to operating expenditures
                    - Proceeds from sales
                    - Bounced checks
                    - Recount-related donations

### Disbursements

                    - Operating expenditures
                    - Credit card disbursements
                    - Staff reimbursements
                    - Travel reimbursements
                    - Using a payroll company
                    - Candidate salary payments
                    - Unreimbursed candidate spending
                    - Loan principal and interest payments
                    - Refunds
                    - Voided checks
                    - Disgorged contributions
                    - Contributions to other candidates
                    - Charitable donations
                    - Recount-related disbursements
                    - Liquidating bitcoins

### Loans and debts

                    - Candidate personal funds loans
                    - Candidate loans obtained from bank
                    - Bank loan obtained by the candidate committee
                    - Loan principal and interest payments
                    - Debts owed by the committee
                    - Debt payments

### Registering

                    - Registering a candidate
                    - Registering a committee
                    - Election cycle and aggregation
                    - Using the same committee for another election
                    - Converting to a multicandidate committee

### Joint Fundraising

                    - Registering a joint fundraising representative
                    - Reporting for joint fundraising representatives
                    - Joint fundraising transfers

### Terminating

                    - Termination report

## Political party committees

### Registering

                    - Multicandidate status

### Receipts

                    - Earmarked contributions
                    - Contributions and transfers from federal candidates
                    - Refunded contributions
                    - Proceeds from sales
                    - National party receipts for presidential nominating convention, headquarters and recount accounts
                    - Bitcoin contributions
                    - Bitcoin as an investment

### Disbursements

                    - Operating expenditures
                    - Credit card disbursements
                    - Contributions to federal candidates
                    - Redesignating contributions given
                    - In-kind contributions to candidates
                    - Earmarked contributions
                    - Refunds made
                    - Voided contributions
                    - Donations to nonfederal candidates
                    - National party disbursements for presidential nominating convention, headquarters and recount accounts
                    - Reimbursement of personal funds spent for non-travel expenses
                    - Reimbursement of personal funds spent for travel expenses
                    - Liquidating bitcoin

### Independent expenditures

                    - 48-hour reports
                    - 24-hour reports
                    - Estimating independent expenditures
                    - Disseminating and paying for IEs in the same reporting period
                    - Paying for an IE first and disseminating in a later reporting period
                    - Disseminating an IE first and paying in a later reporting period
                    - Multistate independent expenditures
                    - Repaying independent expenditure debt

### Debt

                    - Debts owed by the committee
                    - Repaying operating expenditure debt
                    - Repaying independent expenditure debt

### Allocation

                    - Allocated administrative expenses
                    - Allocated fundraising expenses

### Coordination

                    - Coordinated party expenditures

### Federal Election Activity (FEA)

                    - Levin Funds
                    - Allocated Federal Election Activity
                    - Non-allocated Federal Election Activity

### Terminating

                    - Termination report

## Corporations and labor organizations

### Registering

                    - Registering an SSF
                    - Multicandidate status

### Receipts

                    - Payroll deductions
                    - Earmarked contributions
                    - Refunded contributions
                    - Proceeds from sales
                    - Bitcoin contributions
                    - Bitcoin as an investment

### Disbursements

                    - Operating expenditures
                    - Paying the connected organization in advance
                    - Reimbursements from the connected organization
                    - Credit card disbursements
                    - Contributions to federal candidates
                    - Redesignating contributions given
                    - In-kind contributions to candidates
                    - Earmarked contributions
                    - Refunds made
                    - Voided contributions
                    - Donations to nonfederal candidates
                    - Reimbursement of personal funds spent for non-travel expenses
                    - Reimbursement of personal funds spent for travel expenses
                    - Liquidating bitcoin

### Independent expenditures

                    - 48-hour reports
                    - 24-hour reports
                    - Estimating independent expenditures
                    - Disseminating and paying for IEs in the same reporting period
                    - Paying for an IE first and disseminating in a later reporting period
                    - Disseminating an IE first and paying in a later reporting period
                    - Multistate independent expenditures
                    - Repaying independent expenditure debt

### Debt

                    - Debts owed by the committee
                    - Repaying operating expenditure debt
                    - Repaying independent expenditure debt

### Terminating

                    - Termination report

## Political action committees (PACs)

### Registering

                    - Registering a nonconnected committee
                    - Registering as a Super PAC
                    - Registering as a Hybrid PAC
                    - Multicandidate status

### Receipts

                    - Earmarked contributions
                    - Refunded contributions
                    - Proceeds from sales
                    - Bitcoin contributions
                    - Bitcoin as an investment

### Disbursements

                    - Operating expenditures
                    - Credit card disbursements
                    - Contributions to federal candidates
                    - Redesignating contributions given
                    - In-kind contributions to candidates
                    - Earmarked contributions
                    - Refunds made
                    - Voided contributions
                    - Donations to nonfederal candidates
                    - Reimbursement of personal funds spent for non-travel expenses
                    - Reimbursement of personal funds spent for travel expenses
                    - Liquidating bitcoin

### Independent Expenditures

                    - 48-hour reports
                    - 24-hour reports
                    - Estimating independent expenditures
                    - Disseminating and paying for IEs in the same reporting period
                    - Paying for an IE first and disseminating in a later reporting period
                    - Disseminating an IE first and paying in a later reporting period
                    - Multistate independent expenditures
                    - Repaying independent expenditure debt

### Debts

                    - Debts owed by the committee
                    - Repaying operating expenditure debt
                    - Repaying independent expenditure debt

### Terminating

                    - Termination report

## Other filers

### Independent expenditures by persons, group of persons or organizations, other than a political committee (Form 5)

                    - Quarterly reports for independent expenditure filers
                    - 24-hour reports for independent expenditure filers
                    - 48-hour reports for independent expenditure filers
                    - Estimating independent expenditures
                    - Aggregating independent expenditures
                    - Multistate independent expenditures

### Electioneering communications

                    - Reporting on electioneering communication forms
                    - Multistate electioneering communications

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.