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      Recording receipts for an SSF

Recording receipts for an SSF With respect to receipts, the Federal Election Campaign Act (the Act) requires reporting of all receipts, but requires recordkeeping only for contributions. Nevertheless, an SSF must keep records for all types of receipts in order to comply with the reporting requirements of the Act and FEC regulations. The committee must maintain the following information for contributions of any amount and should maintain these records for other receipts: Amount received;Date of receipt; andName and address of source.
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      Taking in receipts as an SSF
            
             Fundraising for a separate segregated fund (SSF)
            
             Recording fundraising for an SSF
            
             Reporting examples
 Date of receipt
          
            Recording contributions
          
            Possibly illegal contributions
          
          
            Legal citations
 Date of receipt

  
  
    The "date of receipt" of a contribution is the date on which a person receiving the contribution on behalf of the SSF obtains possession of it. This is the date used for recordkeeping and reporting. The date of receipt may be earlier than the date the SSF treasurer receives the money, since a person collecting contributions has several days in which to forward them to the treasurer.
      
      Learn more about the rules for forwarding contributions raised for the SSF
      
      Date of payroll deduction receiptsThe date of receipt for a payroll deduction contribution is the date the funds are withheld from an employee's paycheck.
      
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      How to report
        Payroll deductions
      
      Date of credit card receiptsWhen the committee receives contributions through credit card charges, the date of receipt is the date on which the committee receives the contributor’s authorization to charge the contribution. The treasurer should retain a copy of the authorization form in the committee’s records.Date of text message receiptsThe date of receipt for contributions sent by text message is the date the contributor "opts-in," or confirms that he or she intends to make the contribution, and certifies his or her eligibility.Date received for in-kind contributionsThe date of receipt for an in-kind contribution is the date the goods or services are provided to the committee, even if the contributor pays the bill for the goods or services after they are provided.Deposit of receiptsThe treasurer of the SSF is required to deposit all receipts within 10 days of the treasurer’s receipt, with the exception of any contribution that is returned to the contributor within that same time frame.
 Recording contributions

  
  
    Records must show figures for total contributions received.Contributions of $50 or lessThe Commission recommends two possible accounting methods that satisfy recordkeeping requirements for contributions of $50 or less:Keep the same records as those required for contributions that exceed $50 (amount, date of receipt and contributor’s name and address); orIn the case of small contributions collected at a fundraising event (such as gate receipts, cash contributions, etc.) keep a record of the name of the event, the date and the total amount of contributions received on each day of the event.Contributions exceeding $50Records must identify each contribution exceeding $50 by noting the:Amount;Date of receipt; andContributor's name and address.Furthermore, SSFs must maintain either a full-sized photocopy or digital image of each check or written instrument by which a contribution of more than $50 is made.Contributions aggregating over $200For each contribution that exceeds $200, either by itself or when added to the contributor’s previous contributions made during the same calendar year, records must identify each contribution by the:Amount;Date of receipt; andContributor’s full name and address, occupation and employer.If a person has already contributed an aggregate amount of over $200 during a calendar year, each subsequent contribution, regardless of amount, must be recorded and identified in the same way.
      
      Learn more about best efforts to document receipts
      
      Contributions by text messageRecipient committees are solely responsible for ensuring that contributions sent by text messages are lawful under the Act and Commission regulations. Committees should work with the text messaging application provider to collect the name, address, occupation and employer of individuals making contributions that aggregate over $200 in a calendar year. Committees must return or refund any contribution that comes from a prohibited source.Contributions from political committeesAlthough SSFs may not solicit other political committees, they may receive unsolicited contributions from political committees. Records must identify each contribution from a political committee, regardless of amount, by noting the amount, date of receipt and the name and address of the contributing political committee.
 Possibly illegal contributions

  
  
    When a committee has reason to question the legality of a contribution, it has specific time frames in which to clarify whether the contribution is permissible. While investigating a contribution, the committee must keep a written record noting the basis for concern for each deposited contribution that:Requires a written reattribution from the contributor; orRequires confirmation that it is not from a prohibited source.Recordkeeping for reattributions of excessive contributionsThe SSF must keep documentation for each reattribution to verify it was received within the 60-day time limit. Documentation for a reattribution must include one of the following:A copy of the postmarked envelope bearing the contributor’s name, return address or other identifying code;A copy of the signed statement reattributing the contribution with a date stamp showing the date of the SSF’s receipt; orA copy of the written reattribution dated by the contributor.A committee must retain copies of reattributions for three years.
      
      Learn more about the rules for reattributed contributions
      
      Recordkeeping for possibly prohibited contributionsKeep a written record explaining why the contribution may be illegal and include this explanation on Schedule A if the contribution has to be itemized before its legality is established. As evidence of legality, the treasurer should obtain a written statement from the contributor explaining why the contribution is legal. Alternatively, the treasurer may obtain an oral explanation by telephone and keep a record of the conversation.
 Legal citations Regulations 11 CFR 100.12Identification 11 CFR 102.8Receipt of contributions; date of receipt 11 CFR 102.9(a)Accounting for contributions received 11 CFR 102.6(c)(6),102.9(c) and 102.9(f)Retention of records 11 CFR 102.9(d)Best efforts regarding recordkeeping 11 CFR 103.3Deposit of receipts and disbursements 11 CFR 104.7Best efforts 11 CFR 104.14(b)Records required to be maintained 11 CFR 110.1(l)Supporting evidence for contributions received 11 CFR 114.5(j) and 114.7(j)Acceptance of unsolicited contributions
 Advisory Opinions AOs 2012-30, 2012-28 and 2012-26Recordkeeping for text message contributions AOs 2007-30, 1995-09, 1991-01 and 1990-04Recordkeeping for credit card contributions AOs 2000-11, 1999-33 and 1999-03Payroll deduction contributions AO 1992-29Replacement for lost check AOs 1981-48 and1980-99Recordkeeping for events with small contributions


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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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