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        Taking in receipts as a PAC
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      Returns and refunds of contributions made to nonconnected PACs

Returns and refunds of contributions made to nonconnected PACs Refunds received by the committee Itemize refunds of contributions made by the committee on a Schedule A regardless of their amount. Enter the total on Line 16.
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      How to report
        Refunded contributions
 If a committee receives a refund of a contribution it has made, it must report the refund in one of two ways, depending on the circumstances. Original check not deposited If a check to a candidate committee or other political committee is not deposited (e.g., if it is returned uncashed or is lost), report the amount as a negative entry on a Schedule B for Line 23, “Contributions to Federal Candidates and Other Political Committees.” (The amount is subtracted from the total for Line 23.) If the donor committee’s original check was returned without being deposited during the reporting period in which the contribution was made, the donor committee need not report the attempted contribution or refund.
 Refunded by recipient’s check If the recipient committee deposits the contribution and then refunds it with its own check, itemize the refund, regardless of amount, on a Schedule A for Line 16, “Refunds of Contributions.”
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          Contribution limitsRemedying an excessive contribution to the PACHow to handle excessive contributions made by the PAC From the FEC Record Contribution limits for 2023-2024
 Need help? Get help from the FEC by phone or email
 Continue learning about this topic Contributions 2023-2024
 Legal citations Regulations 11 CFR 104.8(d)(4)Reporting receipts


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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