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      Investment income

Investment income Interest earned on investments, such as interest earned on invested funds and dividends earned on securities, are not considered contributions. Such funds, however, must be transferred back into the main campaign depository before being disbursed by the campaign. Additionally, tax laws apply. If a committee receives interest from a bank, it must list that bank on the committee’s Form 1.
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      How to report
        Investment income and loss
 In AO 2014-02, the Commission concluded that a committee can purchase bitcoins with funds from its campaign depository for investment purposes. The bitcoins do not need to be deposited in a campaign depository within 10 days of receipt. Bitcoins may be received into and held in a bitcoin wallet until the committee liquidates them.
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        Bitcoins as an investment
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        Liquidating bitcoins
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          Getting a tax ID and bank accountAppointing a treasurerOther agency requirements Need help? Get help from the FEC by phone or email
 Continue learning about this topic IRS information for political organizations
 Legal citations Regulations 11 CFR 103.3(a)Deposit of receipts and disbursements
 Advisory opinions AO 2017-02Campaign funds maintained in bank deposit program AO 2014-02Bitcoin contributions and disbursements AO 1999-08Investment of excess campaign funds AO 1997-06Reinvestment by political committee of investment income AO 1986-18Campaign funds maintained in cash management account AO 1980-39Investment of funds in money market fund


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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