Your web browser is not supported You're using Internet Explorer, some features might not work. Please switch to another browser like Chrome, Firefox, or Edge for a better experience.


An official website of the United States government Here's how you know
 **Official websites use .gov**
            
            A **.gov** website belongs to an official government organization in the United States.
 **Secure .gov websites use HTTPS**
            
            A **lock** ( A locked padlock ) or **https://** means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.


Federal Election Commission | United States of America Calendar
           Glossary
          Search
              Search


Menu
      Home
      Campaign finance data
        All data
            Raising
            Spending
            Loans and debts
            Filings and reports
            Candidates
            Committees
            Bulk data
            Campaign finance statistics
        Find elections. Search by state or ZIP code
          Look up contributions from specific individuals
      Help for candidates and committees
        All compliance resources
            Guides
            Forms
            Dates and deadlines
            Trainings
        Learn about electronic filing
          Find and contact your committee's analyst
      Legal resources
        All legal resources
            Advisory opinions
            Enforcement
            Statutes
            Legislation
            Regulations
            Court cases
            Policy and other guidance
        Search across all legal resources
          Search guidance documents
      About
        All about the FEC
            News and announcements
            Commission meetings
            Mission and history
            Leadership and structure
            Reports about the FEC
            Careers
            Working with the FEC
            Contact
        Introduction to campaign finance and elections


- Home
- ›
        Help for candidates and committees
- ›
        Making disbursements as a PAC
- ›
      Operating expenses of nonconnected PACs

Operating expenses of nonconnected PACs Administrative expenses include, for example, rent, utilities, salaries and office supplies that are not directly attributable to a clearly identified candidate. Such expenses may be allocated if the committee maintains federal and nonfederal accounts.
 Icon of an example
      How to report
        Operating expenditures
 Icon of an example
      How to report
        Credit card disbursements
 Income tax Include income taxes paid by the committee as other federal operating expenditures on Line 21(b). Itemize income tax payments on Schedule B only if they aggregate over $200 per year to the same payee—i.e., the local, state or federal government.
 Read next
            
          
            
          Allocating shared expenses between federal and other accountsSupport from sponsoring organizationPaying for fundraising for nonconnected PAC From the FEC Record Final rules on funds received in response to solicitations; allocation of expenses by PACs
 Need help? Get help from the FEC by phone or email
 Continue learning about this topic FECFile for PACs and party committees: Entering operating expenditures and contributions to candidates
 Paying a nonconnected PAC's administrative expenses
 Legal citations Regulations 11 CFR 106.6(b)(1)(i)Allocation of expenses between federal and nonfederal activities by separate segregated funds and nonconnected committees
 Advisory opinions AO 1978-78Funds contributed to defray office rent


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.


About
          Careers
          Press
          Contact
   Privacy and security policy
          Plain language
          No FEAR Act
          Strategy, budget and performance
 Open government
          Protected Voices
          USA.gov
          Inspector General
          FOIA
 OpenFEC API
          GitHub repository
          Release notes
          FEC.gov status


Federal Election Commission
 The FEC's Twitter page
            The FEC's YouTube page Sign up for FECMail


Hide glossary Glossary Search terms