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      Recording receipts

Recording receipts With respect to receipts, the Federal Election Campaign Act (the Act) requires reporting of all receipts, but requires recordkeeping only for contributions. Nevertheless, a candidate committee 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
            
             Recording disbursements
            
             Recording debts and loans
            
             Reporting examples
 Transmitting contributions
          
            Identifying contributors
          
            Possibly illegal contributions
          
            Continue learning about this topic
          
          
            Legal citations
 Transmitting contributions

  
  
    Forwarding contributionsEvery person who receives contributions for a campaign must forward them to the treasurer of the candidate’s authorized committee within 10 days of receipt. The date of receipt is the date the person acting as a conduit obtains possession of a contribution.Forwarding recordsA person receiving contributions for a campaign must also forward the recordkeeping information along with the contributions.No comminglingCampaign receipts must not be commingled with personal funds of any individual, such as by depositing contributions in a personal account.
 Identifying contributors

  
  
    Contributions of $50 or lessIn advisory opinions, the Commission has recommended two possible accounting methods that satisfy recordkeeping requirements for contributions of $50 or less:Keep the same information required for identifying contributions that exceed $50 (amount, date of receipt and contributor’s name and mailing address); orIn the case of small contributions collected at a fundraiser (such as gate receipts and cash contributions), keep records 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 of more than $50 by:Amount;Date of receipt; andContributor’s name and mailing address.Furthermore, political committees must maintain either a full-size 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 that contribution by:Amount;Date of receipt; andContributor’s full name and mailing 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 identified in the same way.Please note that contributions to authorized committees are aggregated on a calendar-year basis for recordkeeping purposes, but are aggregated on a per-election basis for purposes of monitoring contribution limits, and on an election-cycle basis for reporting purposes.
      
      Learn more about best efforts to document receipts
      
      Distinguishing between primary and general contributionsIf, before the primary election, a campaign receives contributions designated for the general election, it must use an acceptable accounting method to distinguish between primary contributions and general election contributions.Acceptable accounting methods include:Maintaining separate accounts for each election; orMaintaining separate books and records for each election.The committee’s records must demonstrate that, prior to the primary election, recorded cash on hand was at all times greater than or equal to the sum of general election contributions received minus the sum of general election disbursements made.If the candidate does not advance to the general election, all general election contributions received by the committee must be refunded, redesignated or reattributed.
      
      Learn more about how election limits work
      
      Contributions from political committeesRecords must identify each contribution from a political committee, regardless of amount, by:Amount,Date of receipt, andName and address of the political committee.
      
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      How to report
        PACs & other political committee contributions
      
      Lobbyist bundled contributionsCandidate committees must maintain records of any bundled contributions forwarded by or received and credited to a lobbyist/registrant or lobbyist/registrant PAC that aggregate in excess of the reporting threshold for any covered period for three years after filing.Another type of bundled contribution covers contributions received by the candidate committee from a contributor, but credited to the lobbyist/registrant or lobbyist/registrant PAC through records, designations or other means of recognizing that a certain amount of money has been raised by the lobbyist/registrant or lobbyist/registrant PAC. In this case, the contribution must be 1) received by the candidate committee and 2) credited to a lobbyist/registrant or lobbyist/registrant PAC to satisfy the definition of bundled contribution.Crediting recognizes that a certain amount of money has been raised by the lobbyist/registrant or lobbyist/registrant PAC. Examples of crediting include:Maintaining records or using any method to retain written evidence pertaining to the committee’s crediting. Records include paper, electronic, digital, audio, and video records, and records in any other format, including informal items such as hand-written notations on a business card.Providing designations and other benefits to the lobbyist/registrant or lobbyist/registrant PAC, including giving honorary titles, tracking identifiers, access or invitations to events for people who raised a certain amount of money, mementos such as photographs with the candidate and autographed copies of books authored by the candidate.
      
      Learn more about lobbyist bundling disclosure
      
      Joint fundraiser contributionsWith regard to gross proceeds, the joint fundraising representative must collect the following contributor information and later forward it to the participating political committees:For contributions exceeding $50, the amount, date of receipt and the contributor's name and address.For contributions exceeding $200, the amount, date of receipt and the contributor's name, address, occupation and employer.
      
      Learn more about joint fundraising rules
      
      Designated, redesignated and reattributed contributionsA committee must retain the written copies of contributors’ designations, redesignations and reattributions.Also, for any contributions presumptively redesignated or reattributed, the committee must retain any writings from contributors that accompany the contribution and any notices sent from the committee to the contributor.Records of redesignations obtained electronically may be retained in a database in a manner consistent with the recordkeeping requirements for signed written redesignations under 11 CFR 110.1.
      
      Learn more about redesignated and reattributed contributions
 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 of concern for each deposited contribution which:Requires a written redesignation and/or reattribution from the contributor; orRequires confirmation that it is not from a prohibited source.Joint fundraiser contributions: The joint fundraising representative must also keep a record of the total amount of prohibited contributions received, if any, and of any transfers containing prohibited funds made to participants that may accept them.
 Continue learning about this topic

  
  
    Joint fundraising
  
  Contributions
 Legal citations Regulations 11 CFR 101.3Funds received or expended prior to becoming a candidate 11 CFR 102.15Commingled funds 11 CFR 102.17(c)(3)(iii)Date of receipt for joint fundraising 11 CFR 102.17(c)(4)Joint fundraising procedures: Recordkeeping requirements 11 CFR 102.8Receipt of contributions 11 CFR 102.9Accounting for contributions and expenditures 11 CFR 104.7Best efforts to obtain, maintain and submit information required for reports 11 CFR 104.22(a)(6)(ii)(A)Records, designations, or other means of recognizing 11 CFR 104.22(f)Recordkeeping
 Advisory Opinions AO 1995-09Operating a political committee in cyberspace AOs 1981-48 and 1980-99Recording contributions of $50 or less


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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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