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      Investment income

Investment income A committee may earn interest and dividends on funds invested in, for example, a savings account, money market fund or certificate of deposit. Interest and dividends are not contributions. Disclosure of bank on Statement of Organization Any bank where the committee deposits funds must be listed on the Statement of Organization (Form 1) or an amendment. Other institutions holding committee investments (such as stocks, bonds, mutual funds, etc.) are not disclosed on Form 1. Before disbursing such funds, however, the committee must transfer them to a checking account maintained at one of the committee’s campaign depositories. Taxes A committee must generally pay taxes on interest and dividend income.
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          State tax checkoff fundsBallot access paymentsBuilding fund donations and lease payments Need help? Get help from the FEC by phone or email
 Legal citations Regulations 11 CFR 102.2(a)(1)(vi)Listing committee depositories on the Statement of Organization (FEC Form 1) 11 CFR 102.5(a)(2)Deposits into a party's federal account 11 CFR 103.3(a)Deposits of receipts and disbursements
 Advisory opinions AO 2017-02Campaign funds maintained in bank deposit program AO 1997-06Reinvestment by political committee of investment income AO 1986-18Campaign funds maintained in cash management account AO 1980-39Investment of funds in a 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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