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      Offsets to nonconnected PAC operating expenditures

Offsets to nonconnected PAC operating expenditures Offsets to operating expenditures, such as returns by vendors of deposits, refunds and rebates, are not considered contributions. Note, however, that rebates to committees 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 offsets to operating expenditures Refunds, rebates and returns of deposits are considered offsets to operating expenditures. Itemize offsets on a Schedule A once the committee receives more than $200 in such offsets from the same source during a calendar year. Enter the total on Line 15 and the itemized entry should indicate the nature of the transaction (refund, rebate, etc). It is also recommended to include the date and/or report of original disbursement.
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          Returns and refunds of contributions made by nonconnected PACSupport to nonconnected PAC from corporations and labor organizationsOperating expenses of nonconnected PAC Need help? Get help from the FEC by phone or email
 Legal citations Advisory opinions AO 1996-02 Providing free online accounts to candidates AO 1987-24Incorporated hotel chain's provision of complimentary items to federal candidates AO 1986-22Rebates offered by TV stations(Rationale modified by AO 1988-17)


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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