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      Bank accounts of nonconnected PACs

Bank accounts of nonconnected PACs Establishing federal and nonfederal bank accounts All political committees must register an official committee depository. A committee engaging in both federal and nonfederal election activity has two options: Set up one federal account (accepting only contributions subject to the limits and prohibitions of the Federal Election Campaign Act (the Act)) to support both federal and nonfederal candidates and report all activity to the FEC; orSet up two accounts—one for federal elections and another for state and local elections. The second option permits the committee to maintain a separate nonfederal account that has no federal registration or reporting obligations. When conducting an activity that relates to both federal and nonfederal elections however, the committee must allocate the costs between the two accounts. Also, please note that any activity (including reporting requirements) by nonfederal accounts is governed by relevant state law. A nonfederal account generally has no reporting obligations with the FEC. Note: Because PACs established, financed, maintained or controlled by a federal candidate may not accept federally impermissible funds, even those funds in the nonfederal account of a leadership PAC must comply with federal limits and prohibitions. In fact, the total contributions from individuals to the PAC’s federal and nonfederal accounts may not exceed $5,000 per calendar year. Non-contribution account Consistent with the Emily's List v. FEC and Carey v. FEC decisions, the Commissionno longer enforces the statutory contribution limits, as well as any implementing regulations, against any nonconnected political committee with regard to contributions from individuals, political committees, corporations, and labor organizations, as long as: The committee deposits the contributions into a separate bank account for the purpose of financing independent expenditures, other advertisements that refer to a federal candidate, and generic voter drives (i.e., a non-contribution account);The non-contribution account remains segregated from any accounts that receive source-restricted and amount-limited contributions for the purpose of making contributions to candidates; andEach account pays a percentage of administrative expenses that closely corresponds to the percentage of activity for that account. Until such time as the Commission adopts a new regulation, nonconnected political committees that wish to establish a separate non-contribution account consistent with the stipulated judgment in Carey should: Register as a Hybrid PAC using Form 1; andReport all receipts and disbursements for both accounts pursuant to the Act and Commission regulations, following the specific reporting guidance put out by the Commission on October 5, 2011.
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          Getting a tax ID and a bank accountTypes of nonconnected PACsContributions to Super PACs and Hybrid PACs Need help? Get help from the FEC by phone or email
 Legal citations Regulations 11 CFR 102.5(a)(1)Accounts 11 CFR 103.2Depositories 11 CFR 106.6Allocation of expenses between federal and nonfederal activities 11 CFR 110.1(d)Contributions by persons other than multicandidate political committees
 Press release FEC statement on Carey v. FEC: Reporting guidance for political committees that maintain a non-contribution account


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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