Federal Election Commission (Revised 05/2016) Page 1

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

(Filed by party committees and 

political action committees 

(PACs))

Use FEC FORM 3X to file your 

report. Listed below are the summary 

pages and schedules of FEC FORM 

3X, with an explanation of what each 

discloses. 

FEC FORM 3X: Page 1, Report of 

Receipts and Disbursements

Identifies the committee, the type 

of report and the reporting period.

FEC FORM 3X: Page 2, Summary 

Page

Identifies the committee; discloses 

the committee’s total receipts and 

disbursements for the reporting period 

and the calendar year to date.

FEC FORM 3X: Pages 3 – 5, 

Detailed Summary Page

Summarizes receipts and disbursements by type of activity; shows reporting period and calendar year to 

date totals for each type of activity.

FEC FORM 3X: Schedules

A: Provides detailed information 

for each receipt that is required to be 

itemized. Use a separate Schedule A 

to support each Line number that appears on the Detailed Summary Page.

B: Provides detailed information 

for each disbursement that is required 

to be itemized. Use a separate Schedule B to support each Line number 

that appears on the Detailed Summary 

Page.

C: Shows all loans, endorsements 

and loan guarantees the committee 

receives or makes.

C-1: Shows all loans and lines of 

credit made by lending institutions to 

the committee.

D: Shows debts and obligations 

owed to or by the committee that are 

required to be disclosed.

E: Shows all independent expenditures made during the reporting 

period. Schedule may also be used 

to separately disclose last-minute independent expenditures of $1,000 or 

more made between the 20th day and 

24 hours before the date of an election.

F: Shows all coordinated party 

expenditures. (Used by party committees only.)

H1: Shows method of allocation 

for allocated federal and nonfederal 

administrative expenses, exempt activity costs and generic voter drive costs, 

allocated federal/Levin fund “federal 

election activity” expenses (for State, 

district and local party committees 

only) and allocated public communications that refer only to a party (for 

PACs only).

H2: Shows allocation ratios for 

other allocated federal and nonfederal 

activity, including individual fundraising events and direct candidate support appearing on the report.

H3: Shows transfers from nonfederal accounts to federal accounts 

for the purpose of paying allocable 

expenses.

H4: Shows disbursements for allocated federal and nonfederal activity.

H5: Shows transfers of Levin 

funds for allocable federal election 

activity.

H6: Shows disbursements of federal and Levin funds for allocable 

federal election activity.

L: Aggregation page for showing 

receipt and disbursement of Levin 

funds.

L-A: Memo schedule for itemizing 

receipts of Levin funds.

L-B: Memo schedule for itemizing 

disbursements of Levin funds.

Illegible and Non-FEC Forms 

Illegible reports and reports submitted on non-FEC forms are not 

acceptable and must be refiled.

Electronic Filing

Political committees must file reports in an electronic format under 

11 CFR 104.18 if they either receive 

contributions or make expenditures 

in excess of $50,000 during the calendar year, or if they have reason to 

expect that they will exceed either of 

those thresholds. If the committee has 

reached this level of activity, do not 

file this form on paper. Instead, you 

must file this form in an electronic 

format. See the instructions for more 

information on filing electronically. 

Computerized Format

FEC FORM 3X may be filed by 

paper filers in a computerized format, 

but the Commission must approve the 

computerized format before the report 

is filed. Submit sample formats to the 

Reports Analysis Division.

Faxing Forms

Most reports may not be filed by 

FAX because original signatures are 

required.

Other Forms and Their Uses

The forms listed below are also 

available. When ordering, please order 

by form number.

FEC FORM 1: Statement of 

Organization

Used by all political committees to 

register under the federal election law.

FEC FORM 1M: Notification of 

Multicandidate Status

Used by PACs and party committees to notify the Commission of their 

status as a multicandidate committee.

FEDERAL ELECTION COMMISSION

Report of Receipts and Disbursements for 

Other than an Authorized Committee (FEC FORM 3X)
Page 2 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

FEC FORM 7: Report of 

Communications Costs by 

Corporations and Membership 

Organizations

Used by corporations and labor 

organizations to disclose internal partisan communication costs that exceed 

$2,000 for an election.

FEC FORM 8: Debt Settlement 

Plan

Used by terminating committees to 

disclose the terms of debt settlements.

These Forms may be duplicated.

To obtain additional forms, 

call the Information Division at 

1-800/424-9530 or 202/694-1100 

or visit the FEC’s Web site at 

www.fec.gov. 
 Federal Election Commission (Revised 05/2016) Page 3

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SUMMARY PAGE

(FEC FORM 3X, PAGES 1–2)

Who Must File

Any political committee which is not 

an authorized committee is required to 

file periodic Reports of Receipts and 

Disbursements on FEC FORM 3X.

Note: Political committees must 

file reports in an electronic format 

under 11 CFR 104.18 if they have 

either received contributions or made 

expenditures in excess of $50,000, or 

if they have reason to expect that they 

will exceed either of those thresholds 

during the calendar year. If the committee has reached this level of activity, 

DO NOT FILE THIS FORM ON 

PAPER. Instead, you must file this 

form in an electronic format. 

 A political committee is considered 

to have reason to expect it will exceed 

the electronic filing threshold for the 

next two calendar years after the calendar year in which it exceeds $50,000 

in contributions or expenditures. If it 

is a new committee, it is considered to 

have reason to expect it will exceed the 

electronic filing threshold if it exceeds 

$12,500 in contributions or expenditures during the first calendar quarter 

of the calendar year, or $25,000 in 

contributions or expenditures in the 

first half of the calendar year.

Contact the FEC for more information on filing electronically. 

ALL POLITICAL COMMITTEES 

AUTHORIZED IN WRITING BY 

A CANDIDATE FOR THE OFFICE OF PRESIDENT OR VICE 

PRESIDENT MUST FILE ON FEC 

FORM 3P.

ALL POLITICAL COMMITTEES 

AUTHORIZED BY A CANDIDATE 

FOR THE HOUSE OF REPRESENTATIVES OR SENATE MUST FILE 

ON FEC FORM 3. 

When to File

All political committees required to 

file on FEC FORM 3X must file either: 

election and non-election year reports 

as specified in (A) below; or monthly 

reports as specified in (B) below. 

Note: State, district and local committees of political parties that are 

political committees under the Act 

must disclose receipts and disbursements for Federal election activity. If 

the committee’s aggregate amount of 

such receipts and disbursement is less 

than $5,000 in a calendar year, it must 

report only receipts and disbursements 

of Federal funds for Federal election 

activity. If the aggregate amount of 

such receipts and disbursements during the calendar year equals or exceeds 

$5,000, the committee must report all 

receipts and disbursements for Federal 

election activity. 52 U.S.C. § 30104(e) 

(2). The reporting periods for political 

party committees disclosing receipts 

and disbursements for Federal election activity are monthly, except for 

pre-general and post-general election reports. 52 U.S.C. § 30104(e)(4) 

(citing 52 U.S.C. § 30104(a)(4)(B)). 

Otherwise, political committees that 

are State, district and local committees 

of political parties must file quarterly 

and pre- and post-election reports in 

election years and semi-annual reports 

in non-election years for their other 

activity. 52 U.S.C. § 30104(a).

 (A) Election Year and NonElection Year Reports

In any calendar year in which there 

is a “regular” November general 

election, the following reports are required:

• Quarterly reports must be filed no 

later than April 15, July 15, October 

15 and January 31 of the following 

calendar year. Each such report must 

disclose all transactions from the last 

report filed through the last day of 

the calendar quarter. A quarterly 

report is not required to be filed if a 

Pre-Election report is required to be 

filed during the period beginning on 

the 5th day and ending on the 15th 

day after the close of the calendar 

quarter.

• Pre-Election reports must be filed 

no later than the 12th day before any 

primary or general election in which 

the committee supports (i.e., makes 

contributions to or expenditures on 

behalf of) or opposes a candidate 

and must include all transactions 

from the closing date of the last report filed through the 20th day before 

the election. A 12-Day Pre-Election 

Report sent by certified or registered 

mail must be mailed no later than 

the 15th day before the election. A 

Pre-Primary election report is not 

required where the contribution(s) 

or expenditure(s) has been disclosed 

on a previous report.

• All committees must file a 30-Day 

Post-General Election Report. A 30-

Day Post-General Election Report 

must be filed no later than 30-Days 

after the general election and include 

all transactions from the closing date 

of the last report filed through the 

20th day after the general election.

In any other calendar year, the following reports are required:

• A Mid Year Report must be filed 

no later than July 31 and include 

transactions beginning January 1 

and ending June 30.

• A Year End Report must be filed no 

later than January 31 of the following 

calendar year and include transactions beginning July 1 and ending 

December 31.

(B) Monthly Reports

Monthly reports must be filed no 

later than 20 days after the last day 

of the month and must disclose all 

transactions from the last report filed 

through the last day of the month. 

In lieu of the monthly reports due in 

November and December for a year in 

which there is a “regular” November 

general election, a 12-Day Pre-General election report must be filed including all transactions from the closing 

date of the last report filed through 

the 20th day before the election and a 

30-Day Post-General election report 

must be filed including all transactions from the closing date of the 

Pre-Election report through the 20th 

day after the general election. A Year 

End Report must be filed no later than 
Page 4 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

January 31 of the following calendar 

year and include transactions from 

the closing date of the Post-General 

Election Report through the last day 

of the calendar year.

Except for State, district and local party committees required to file 

monthly under 11 CFR 300.36(c)

(1) (see above) and national party 

committees required to file monthly 

under 11 CFR 104.5(c)(4), a political 

committee may elect to change the 

frequency of its reporting from quarterly and semi-annually under (A) 

to monthly under (B) or vice versa. 

A committee may change its filing 

frequency only after notifying the 

Commission in writing of its intention 

at the time it files a required report 

under its current filing frequency. The 

committee will then be required to file 

the next required report under its new 

filing frequency. A committee may 

change its filing frequency no more 

than once per calendar year.

A document is timely filed upon 

delivery to the appropriate office 

(see “Where To File”) by the close 

of the prescribed filing date or upon 

deposit as registered or certified mail 

in an established U.S. Post Office and 

postmarked no later than midnight of 

the day the report is due, except that 

Pre-Election Reports so mailed must 

be postmarked no later than midnight 

of the 15th day before the date of the 

election. Reports and statements sent 

by first class mail must be received 

by the appropriate office by the close 

of business of the prescribed filing 

date to be timely filed. Reports filed 

electronically are timely filed if the 

report is received and validated by the 

Commission’s computer system on or 

before 11:59 p.m. Eastern Standard/

Daylight Savings time on the prescribed filing date.

Where to File

An original and any amendments 

to an original report must be filed as 

follows:

• All committees must file with the 

Federal Election Commission, 1050 

First Street, N.E., Washington, D.C. 

20463. Reports shipped via FedEx, 

UPS or DHL should use the ZIP 

code 20002.

Political committees filing FEC 

FORM 3X must file with the appropriate officer in Guam and Puerto 

Rico a copy of that portion of the 

report applicable to candidates seeking election in those territories (as of 

March 2006, those territories had not 

qualified for the Commission’s state 

filing waiver program).

Report Preparation

• A political committee may use any 

recordkeeping or accounting system 

which will enable it to comply with 

the Act. 

• The Commission recommends that 

the political committee keep a recordkeeping or accounting system 

that keeps a separate accounting 

for each of the various categories 

of receipts and disbursements on 

pages 3, 4 and 5 (Detailed Summary 

Page). This separate accounting will 

help the political committee fill out 

the reporting forms, since separate 

reporting schedules are required for 

each category. 

• The reporting schedules should be 

filled out so that totals can be derived 

for each category. 

• The total figures should be carried 

forward to pages 3, 4 and 5 (Detailed 

Summary Page) and then (where 

appropriate) from the Detailed 

Summary Page to page 2 (Summary 

Page). 

• Pages 3, 4 and 5 (Detailed Summary 

Page) should be filled out before 

completing page 2 (Summary Page).

Treasurer’s Responsibilities

A copy of this Report must be preserved by the treasurer of the political 

committee for a period of not less than 

three years from the date of filing. The 

treasurer of the political committee is 

personally responsible for the timely 

and complete filing of the report and 

the accuracy of any information contained in it.

Line-by-Line Instructions for 

Page 2 (Summary Page)

LINE 1. Enter the complete name and 

mailing address of your committee. 

LINE 2. Enter the FEC Identification 

Number assigned to the committee.

LINE 3. If this is an original report, 

check the “NEW” box. If this is an 

amendment to a previous report, check 

the “AMENDED” box. 

LINE 4. Check the appropriate box 

for “Type of Report”. If the report 

is a 12-Day Pre-Election or 30-Day 

Post-General election report, supply 

the type of election (primary, general, 

convention, special or run-off), the date 

of the election, and the State in which 

the election is held.

LINE 5. Enter the coverage dates for 

this report. All activity from the ending 

coverage date of the last report filed 

must be included.

LINE 6(a). Enter the total amount 

of cash on hand at the beginning of 

the calendar year. The term “cash on 

hand” includes: currency; balance on 

deposit in banks, savings and loan 

institutions, and other depository institutions; traveler’s checks owned by 

the committee; certificates of deposit, 

treasury bills and other committee 

investments valued at cost.

LINE 6(b). Enter the total amount of 

cash on hand at the beginning of the 

reporting period.

LINE 6(c). Transfer the amounts from 

Column A and Column B of Line 19 

to the corresponding Columns on Line 

6(c).

LINE 6(d). Add Lines 6(b) and 6(c) to 

derive the figure for Column A, and 

add Lines 6(a) and 6(c) to derive the 

figure for Column B.

LINE 7. Transfer the amounts from 

Column A and Column B of Line 31 to 

the corresponding Columns on Line 7.

LINE 8. For both Column A and Column B subtract Line 7 from Line 6(d) 

to derive the figure (which should be 

the same for both columns) for cash 
 Federal Election Commission (Revised 05/2016) Page 5

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

on hand at the close of the reporting 

period of Line 8.

LINE 9. Transfer the total amount 

of debts and obligations owed TO 

the committee from Schedule C or D.

LINE 10. Transfer the total amount 

of debts and obligations owed BY the 

committee from Schedule C or D.

Multicandidate Committee 

Status

Check box if the political commit-

tee has qualified as a “multicandidate 

committee” and has filed FORM 1M. 

A committee qualifies as a “multican-

didate committee” when it:

(i) has been registered with the Com-

mission for at least six months;

(ii) has received contributions for 

federal elections from more than 

50 persons; and

(iii)(except for any State political 

party organization) has made con-

tributions to five or more federal 

candidates; or satisfies require-

ments (i)-(iii) by affiliation with 

another committee.
Page 6 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS FOR 

DETAILED SUMMARY PAGE 

(FEC FORM 3X,

PAGES 3, 4 AND 5)

A political committee must report 

the total amount of receipts and 

disbursements during the reporting 

period and during the calendar year 

for each category of receipts and 

disbursements on FEC FORM 3X. 

The committee’s full name and the 

coverage dates of the report must be 

entered in the appropriate blocks. If 

there are no receipts or disbursements 

for a particular category for a reporting period or calendar year, enter “0”.

To derive the “Calendar Year-toDate” figure for each category, the 

political committee should add the 

“Calendar Year-to-Date” total from 

the previous report to the “Total This 

Period” from Column A for the current report. For the first report filed 

for a calendar year, the “Calendar 

Year-to-Date” figure is equal to the 

“Total This Period” figure.

LINE 11(a)(i). Itemized Contributions from Individuals/Persons Other 

Than Political Committees. Enter 

the total amount of contributions 

(other than loans) from individuals, 

partnerships, and other persons who 

are not political committees that are 

required to be itemized on Schedule A. 

For each such person who has made 

one or more contributions during the 

calendar year aggregating in excess 

of $200, the committee must itemize 

on Schedule A and provide the identification (full name, mailing address, 

occupation and name of employer) of 

the person, date and amount of each 

contribution aggregating in excess of 

$200 and the aggregate year-to-date 

total.

LINE 11(a)(ii). Unitemized Contributions from Individuals/Persons Other 

Than Political Committees. Enter 

the total amount of all contributions 

from individuals/persons other than 

political committees not required to 

be itemized on Schedule A.

LINE 11(a)(iii). Total Contributions 

from Individuals/Persons Other Than 

Political Committees. Add Lines 11(a)

(i) and 11(a)(ii) to derive the figure for 

Column A. For the Column B figure, 

see above instructions on how to 

calculate the Calendar Year-to-Date 

figure.

LINE 11(b). Contributions from Political Party Committees. For political 

committees (other than political party 

committees), enter the total amount 

of contributions (other than loans) 

from political party committees on 

Line 11(b). These contributions must 

be itemized on Schedule A, regardless 

of the amount. For each contribution, provide the identification (full 

name and address) of the committee, 

date and amount of the contribution 

and the aggregate year-to-date total. 

Political party committees should use 

Line 12.

LINE 11(c). Contributions from 

Other Political Committees (such as 

PACs). Enter the total amount of 

contributions (other than loans) from 

other political committees on Line 

11(c). These contributions must be 

itemized on Schedule A, regardless of 

the amount. For each contribution, 

provide the identification (full name 

and address) of the committee, date 

and amount of the contribution and 

the aggregate year-to-date total. Do 

not abbreviate committee names.

LINE 11(d). Total Contributions. For 

both Column A and Column B add 

Lines 11(a)(iii), 11(b) and 11(c) to 

derive the figures for Line 11(d).

LINE 12. Transfers from Affiliated/

Other Party Committees. Political 

party committees must enter the total 

amount of transfers from other party 

committees on Line 12. All other 

political committees must enter the 

total amount of transfers from other 

affiliated committees on Line 12. (See 

also 11 CFR 102.5 and 102.6.) Loans 

and loan repayments received from 

other political party committees or 

affiliated committees (as appropriate) 

must be included on Line 12, and not 

on Line 13. These transfers must be 

itemized on Schedule A, regardless of 

the amount. For each transfer provide 

the identification (full name and mailing address) of the committee, date 

and amount of the transfer and the 

aggregate year-to-date total.

LINE 13. All Loans Received. Enter 

the total amount of loans received 

(other than loans from affiliated/

other party committees) on Line 13. 

All loans received by the committee 

must be itemized on Schedule A, 

regardless of the amount. For each 

loan, provide the identification (full 

name, mailing address and, where 

applicable, occupation and name of 

employer) of the person making the 

loan, date and amount of the loan 

and the aggregate year-to-date total. 

The committee must also provide on 

Schedule C the identification of any 

endorser or guarantor and the amount 

of the endorsement or guarantee. (See 

also instructions for Schedule C.)

LINE 14. Loan Repayments Received. Enter the total amount of 

loan repayments received (other than 

loan repayments from affiliated/other 

party committees) on Line 14. All loan 

repayments received by the committee must be itemized on Schedule A, 

regardless of the amount. For each 

loan repayment, provide the identification of the person making the loan 

repayment, date and amount of the 

loan repayment and the aggregate 

year-to-date total.

LINE 15. Offsets to Operating Expenditures. Enter the total amount 

of offsets to operating expenditures 

(including refunds, rebates, and returns of deposits) on Line 15. For 

each person who provides rebates, 

refunds and other offsets to operating 

expenditures aggregating in excess of 

$200 for the calendar year, the committee must provide on Schedule A the 

identification of the person, date and 

amount of each receipt aggregating 

in excess of $200 and the aggregate 

year-to-date total.
 Federal Election Commission (Revised 05/2016) Page 7

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

LINE 16. Refunds of Contributions 

Made to Federal Candidates and 

Other Political Committees. Enter the 

total amount of refunds of contributions made to federal candidates and 

other political committees on Line 

16. If the original check was passed 

through the account of the recipient 

committee and a check for the refund 

is written on the recipient committee’s 

account, the refund must be itemized 

as a receipt on Schedule A, regardless 

of the amount, and the amount of the 

refund must be included in the total 

figure for Line 16. For each contribution refund received, provide the 

full name and address of the federal 

candidate or political committee, date 

and amount of the refund and the aggregate year-to-date total. DO NOT 

use this Line if the original check is 

returned uncashed. The return must 

be reported as a negative entry on 

Schedule B and subtracted from the 

total amount for Line 23.

LINE 17. Other Federal Receipts. Enter the total amount of other receipts 

(including dividends and interest) on 

Line 17. For each person who provides any dividends, interest or other 

receipts aggregating in excess of $200 

for the calendar year, the committee 

must provide on Schedule A the identification of the person, the date and 

amount of each receipt aggregating 

in excess of $200 and the aggregate 

year-to-date total

LINE 18(a). Transfers from Nonfederal Account for Allocated Activity. 

Enter the total of any transfers from 

nonfederal accounts to the federal account or a separate allocation account 

in order to pay for allocated federal/

nonfederal activity. Only committees 

with separate federal and nonfederal 

accounts who undertake allocated 

activity affecting both types of campaigns may make transfers among 

these accounts. The total transfers for 

this period come from the last page of 

Schedule H3 which itemizes any such 

transfers made for allocated activity. 

See the instructions for Schedule H3 

for more information.

LINE 18(b). Transfers from Levin 

Funds. Enter the total of any transfers from Levin funds brought to 

the federal account or a separate allocation account in order to pay for 

allocated federal/Levin “federal election activity.” Only committees with 

separate federal and Levin funds who 

undertake allocated federal election 

activity should report transfers from 

Levin funds or accounts. The total 

transfers for this period come from 

the last page of Schedule H5 which 

itemizes any such transfers made for 

allocated activity.

LINE 18(c). Total Transfers. For both 

Column A and Column B add Lines 

18(a) and 18(b) to derive the figures 

for Line 18(c).

LINE 19. Total Receipts. For both 

Column A and Column B add the 

totals on Lines 11(d), 12, 13, 14, 15, 

16, 17, and 18(c) to derive the figures 

for Line 19.

LINE 20. Total Federal Receipts. This 

Line represents the difference between 

total receipts reported on Line 19 and 

the sum of any transfers into the federal account by nonfederal account(s) 

for allocated activity or from Levin 

funds for allocated federal election 

activity. The value is equal to Line 19 

minus Line 18(c).

LINE 21. Note: Line 21(a) is required 

only for those committees undertaking 

activity which is allocated among federal and nonfederal accounts. Committees with no nonfederal accounts, 

or who do not undertake activities 

which are allocated among federal 

and nonfederal accounts complete 

only Lines 21(b) and (c). All operating expenses for those purely federal 

committees must be included on Line 

21(b).

Operating Expenditures: Enter the 

total amount of operating expenditures and allocated federal/nonfederal 

activity on the appropriate Line under Line 21. Examples of operating 

expenditures are: travel, rent and 

telephones. Committees report only 

those operating expenditures paid for 

from committee funds. 

LINE 21(a). Allocated Federal/Nonfederal Activity. Enter the federal 

portion of all operating expenses for 

allocated federal and nonfederal activity on Line 21(a)(i). This is equal to the 

federal share value from the bottom 

of the last page of Schedule H4 for 

this period. These allocated activities 

must be itemized on Schedule H4 regardless of amount. Party committees 

must also include disbursements for 

allocable exempt activity. Line 21(a)

(ii) contains the sum of the nonfederal 

share of operating expenses for allocated federal and nonfederal activity. 

This value also is brought forward 

from the last page of Schedule H4 for 

this period. See the instructions for 

Schedule H4 for more information. 

LINE 21(b). Other Federal Operating 

Expenditures. Enter on Line 21(b) 

the sum of all other federal operating 

expenditures, including those itemized 

on Schedule B as well as any unitemized federal operating expenditures. 

Separate segregated funds and nonconnected committees must report 

disbursements for public communications and voter drives that refer to 

federal candidates (but not nonfederal 

candidates), or refer to federal candidates and a party (but not nonfederal 

candidates), on Line 21(b) or Line 23, 

as appropriate. See the instructions for 

Schedule B for more information. For 

each person who receives payments for 

other federal operating expenditures 

aggregating in excess of $200 for the 

calendar year, the committee must 

provide on Schedule B the full name 

and mailing address, date and amount 

of the expenditure.

LINE 21(c). Total Operating Expenditures. Enter the total of the amounts 

listed on Lines 21(a)(i), 21(a)(ii) and 

21(b).

LINE 22. Transfers to Affiliated/

Other Party Committees. Political 

party committees must enter the total amount of transfers to all other 

political party committees on Line 22. 
Page 8 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

All other political committees must 

enter the total amount of transfers to 

other affiliated committees on Line 

22. Loans and loan repayments made 

to other political party committees or 

affiliated committees (as appropriate) 

must be included on Line 22, not on 

Line 26 or 27. These transfers must be 

itemized on Schedule B, regardless of 

the amount. For each transfer, provide 

the full name and mailing address of 

the recipient committee, date, amount 

and state that the purpose of the disbursement is a “transfer.”

LINE 23. Contributions to Federal 

Candidates/Committees and Other 

Political Committees. Enter the total 

amount of contributions to federal 

candidates and other federally-registered political committees on Line 23, 

including any in-kind contributions 

made. These contributions must be 

itemized on Schedule B, regardless of 

the amount. DO NOT include transfers reported on Line 22 on this Line. 

Do not enter contributions made to 

nonfederal candidates or committees 

on this Line, but on Line 29. For each 

contribution to a federal candidate 

or political committee, provide the 

full name and address of the political committee or candidate, date and 

amount of the contribution and, in 

the case of a candidate or authorized 

committee, the office sought by the 

candidate. (Include State and congressional district, where applicable.)

LINE 24. Independent Expenditures. 

Enter the total amount of independent expenditures on Line 24. (See 

also the instructions for Schedule E.)

LINE 25. Coordinated Party Expenditures. For political party committees, 

enter the total amount of coordinated party expenditures made by 

the committee pursuant to 52 U.S.C. 

§ 30116(d) on Line 25. Note: Political 

committees which are not political 

party committees may not make coordinated party expenditures pursuant 

to the special allowance at 52 U.S.C. 

§ 30116(d). (See also the instructions 

for Schedule F.)

LINE 26. Loan Repayments Made. 

Enter the total amount of loan repayments made on Line 26. All loan 

repayments made must be itemized on 

Schedule B, regardless of the amount. 

For each person who receives a loan 

repayment, provide the full name, 

mailing address, date, amount, and 

state that the purpose of the disbursement is a “loan repayment.”

LINE 27. Loans Made. Enter the 

total amount of loans made (excluding transfers reported on Line 22) on 

Line 27. For each loan made by the 

committee provide the full name and 

mailing address of the person, date 

and amount of the loan, and state 

that the purpose of the disbursement 

is a “loan.”

LINE 28(a). Refunds of Contributions Made to Individuals/Persons 

Other Than Political Committees. Enter the total amount of contribution 

refunds to individuals/persons other 

than political committees on Line 

28(a). For each person who receives 

a refund of a contribution which 

was previously itemized on Schedule 

A, the committee must provide on 

Schedule B the full name, mailing 

address, date, amount and state that 

the purpose of the disbursement is a 

“contribution refund.”

LINE 28(b). Refunds of Contributions to Political Party Committees. 

Enter the total amount of contribution refunds to political party 

committees on Line 28(b). All such 

refunds must be itemized on Schedule 

B, regardless of the amount. For each 

contribution refund, provide the full 

name, mailing address, date, amount 

and state that the purpose of the disbursement is a “contribution refund.”

LINE 28(c). Refunds of Contributions to Other Political Committees. 

Enter the total amount of contribution refunds to other political committees on Line 28(c). (See instructions 

for Line 28(b) for other reporting 

requirements.)

LINE 28(d). Total Contribution Refunds. For both Column A and Column B add the totals on Lines 28(a), 

28(b) and 28(c) to derive the figures 

for Line 28(d).

LINE 29. Other Disbursements (Including Non-Federal Donations). 

Enter the total amount of other disbursements (including contributions 

to nonfederal candidates) on Line 29. 

Separate segregated funds and nonconnected committees that use their 

federal accounts to pay for any portion 

of a public communication or voter 

drive that refers to nonfederal candidates (but not federal candidates) or 

to nonfederal candidates and a party 

(but not federal candidates) must enter 

those disbursements on Line 29. See 

the instructions for Schedule B for 

more information. For each such person who receives any disbursement(s) 

not otherwise disclosed where the aggregate amount or value is in excess 

of $200, the committee must provide 

the full name and address of each 

such person, together with the date, 

amount and purpose of any such 

disbursement. 

LINE 30. Federal Election Activity. 

Only State, district and local party 

committees making disbursements for 

federal election activities as defined 

by 52 U.S.C. § 30101(20) and 11 CFR 

100.24 must enter figures on Line 30. 

See the instructions for Schedules B, 

H1, H5 and H6 for more information. Break out such disbursements 

as follows:

LINE 30(a). Allocated Federal Election Activity. Enter the total amount 

of the federal portion of all such 

disbursements for allocable federal 

election activity on Line 30(a)(i). This 

is equal to the federal share value 

from the bottom of the last page of 

Schedule H6 for this period. All such 

disbursements must be itemized regardless of amount on Schedule H6. 

Enter the total amount of the Levin 

share of disbursements for allocable 

federal election activity on Line 30(a)

(ii). (See also the instructions for 
 Federal Election Commission (Revised 05/2016) Page 9

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

Schedules H1, H5 and H6 for defini-

tions of “allocable federal election 

activity” and more information.) Note 

that if the federal election activity is 

not allocable under 11 CFR 300.33, 

or if the party committee chooses 

to pay for allocable federal election 

activity completely from its federal 

account, those payments must instead 

be reported on Line 30(b) below and 

itemized as required on Schedule B.)

LINE 30(b). Federal Election Activ-

ity Paid Entirely With Federal Funds. 

Enter the total amount of all disburse-

ments made for public communica-

tions that qualify as federal election 

activity under 11 CFR 100.24(b)(3) 

and the total amount of all disburse-

ments made to pay the salary of any 

employee of a State, district or local 

party committee who spends over 

25% of his or her compensated time 

in a given month on federal election 

activities or on activities in connection 

with a federal election. See 11 CFR 

100.24(b)(4). Itemize all such disburse-

ments of $200 or more on Schedule B 

for Line 30(b). (See also the instruc-

tions for Schedule B.)

LINE 30(c). Total Federal Election 

Activity. For Column A and Column 

B, add the totals on Lines 30(a)(i), 

30(a)(ii) and 30(b) to derive the figures 

for Line 30(c).

LINE 31. Total Disbursements. For 

Column A and Column B add the 

totals on Lines 21(c), 22, 23, 24, 25, 

26, 27, 28(d), 29 and 30(c) to derive 

the figures for Line 31.

LINE 32. Total Federal Disburse-

ments. Subtract from Line 31 (total 

disbursements) the total nonfederal 

share of disbursements from Line 

21(a)(ii) and the total Levin share of 

disbursements from Line 30(a)(ii). 

LINES 33-38. Enter the figures re-

quested and complete the calculations 

as noted.
Page 10 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE A, ITEMIZED 

RECEIPTS (FEC FORM 3X)

The Detailed Summary Page is 

broken down into various categories 

of receipts. Use Schedule A to list each 

receipt required to be itemized. DO 

NOT combine more than one category 

of receipts on the same Schedule A. 

Instead, use a separate Schedule A 

for each category of receipts. The 

Line number of the Detailed Summary Page to which each Schedule 

A pertains should be identified in the 

upper right corner of each Schedule. 

In addition, the committee’s full name 

must be entered in the appropriate 

block. For each receipt required to be 

itemized during the reporting period, 

the political committee must provide 

the identification, date and amount of 

the receipt, and the aggregate year-todate total. If disclosing a contribution 

from a federal political committee, 

enter the FEC identification number 

of the committee making the contribution. (This number is readily available from the Commission’s Web site 

or its Public Records Office.)

The term “identification” means, in 

the case of an individual, his or her full 

name, including: first name, middle 

name or initial, if available, and last 

name; mailing address; occupation; 

and the name of his or her employer; 

and, in the case of any other person 

or organization, the full name and 

address. Do not abbreviate committee names.

The occupation and name of employer is only required to be provided 

for receipts from individuals. “Occupation” means the principal job title or 

position of an individual and whether 

or not self-employed. “Employer” 

means the organization or person by 

whom an individual is employed, and 

not the name of his or her supervisor.

The “receipt for” block does not apply to contributions received by political committees. Only use these blocks 

for receipts relating to refunds or loan 

repayments received from federal candidates. Check the ‘Memo Item’ box 

for informational entries that are not 

counted in the committee’s cash on 

hand (e.g., contributor attribution, 

conduit information, ultimate payee, 

etc.) The “aggregate year-to-date” 

total must be given for each receipt 

and must equal the total amount that 

the person has given to the committee 

for that particular category of receipts 

for the calendar year. If a receipt is the 

only receipt from a person during the 

calendar year, the aggregate year-todate total must still be entered. 

Add the “Total This Period” 

amount (the last Line on Schedule 

A) to all other receipts for that category which are not itemized and 

carry it forward to Column A of the 

corresponding Line of the Detailed 

Summary Page.

If a contribution is received from a 

business entity or is drawn on what is 

or appears to be a business account, 

the political committee must determine that the contribution is not from 

a corporation, government contractor, 

or other prohibited source. If the contribution is from a prohibited source, 

the committee must refund it within 

thirty days of its receipt.

A contribution that appears to be 

excessive, either on its face or when 

aggregated with other contributions 

from the same person, may be reattributed, if either is applicable, or it 

may be returned or deposited into a 

committee depository but not used. 

If deposited, the contributor may 

be asked if a joint contribution was 

intended and, if so, to submit a written reattribution of the contribution 

signed by each contributor. Alternatively, contributions may also be 

presumptively reattributed to a joint 

contributor whose name also appears 

imprinted on the contribution check 

if the reattribution will not cause the 

contributor to exceed any contribution 

limits. If the committee presumptively 

reattributes the excessive contribution, 

the committee must notify the contributor of its action, and offer the opportunity to request a refund, within 

sixty days of its receipt of the original 

contribution. Written reattributions 

are to be reported as memo entries on 

the report covering the period in which 

the committee receives the reattributions. Indicate how the contribution(s) 

was reported initially, followed by the 

reattributed entry(ies). Presumptive 

reattributions must also be noted as 

such. See 11 CFR 110.1(k)(3)(ii)(B) 

for presumptive reattributions, and 11 

CFR 104.8 and the Campaign Guide 

for the reporting of these types of 

contributions.

Contributions In-Kind. Contributions in-kind (i.e., goods and services 

provided to a political committee) are 

treated as any other contribution and 

must be reported and itemized under 

the appropriate category of receipts. 

For example, itemize a contribution 

in-kind from an individual on Schedule A and report it under the category 

for “Contributions From Individuals/

Persons Other Than Political Committees.” Enter the value of each 

contribution in-kind in the “Amount 

of Each Receipt This Period” column. 

The amount or value of the contribution in-kind is the difference between 

the usual and normal charge for the 

goods or services at the time of the 

contribution and the amount charged 

the political committee. The “aggregate year-to-date” total must include 

the total amount of all contributions 

which the person has contributed to 

the committee during the calendar 

year. The item must be labeled “contribution in-kind” and include the nature 

of the contribution (e.g., consulting, 

polling, etc.). Each contribution inkind must also be reported in the same 

manner as an operating expense on 

Schedule B and included in the total 

for “Operating Expenditures.” (Note: 

A political committee that makes a 

contribution in-kind only reports it as 

a disbursement and itemizes the transaction on Schedule B with a notation 

“contribution in-kind.” The itemization must include the purpose of the 

expenditure (e.g., consulting, polling, 

etc.) and the aggregated year-to-date 

amount. The committee receiving the 
 Federal Election Commission (Revised 05/2016) Page 11

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

contribution in-kind must report it as 

both a receipt and an expenditure.)

Report contributions of stocks, 

bonds, art objects, and other similar 

items to be liquidated as follows:

(1) If the item has not been liquidated 

at the close of the reporting period, the committee must record 

as a memo entry (not as cash) on 

Schedule A the item’s fair market 

value on the date received, including the name and mailing address 

(and when in excess of $200, the 

occupation and name of the employer) of the contributor. Enter 

the total amount of items to be 

liquidated under “Total This Period” on the last Line of Schedule 

A. This amount must NOT be 

carried forward to the Detailed 

Summary Page.

(2) When the item is sold, the committee must report the proceeds and 

include them in the appropriate 

categories on the Detailed Summary Page. It must also report the 

(i) name and mailing address (and, 

where in excess of $200, the occupation and name of employer) 

of the purchaser on Schedule A, if 

purchased directly from the committee (the purchaser is considered 

to have made a contribution to the 

committee); and (ii) the identification of the original contributor on 

Schedule A.

Exempt Legal or Accounting Services. Legal or accounting services 

rendered to or on behalf of any political committee are not contributions or 

expenditures and are not, therefore, 

subject to the contribution limitations 

and prohibitions, if the person paying 

for the services is the regular employer 

of the individual rendering the services and if the services are solely to 

ensure compliance with the Act.

The political committee must itemize as a memo entry on a separate 

Schedule A each person who provides 

legal or accounting services to the political committee in an aggregate value 

or amount in excess of $200 within 

the calendar year, together with the 

date of receipt and amount or value 

of the exempt legal or accounting services, and state that the receipt is for 

“exempt legal or accounting service.” 

Enter the total amount of exempt legal or accounting services on the Line 

for “Total This Period” on the bottom 

of Schedule A, but do not carry it forward to any category or Line number 

on the Detailed Summary Page.

Earmarked Contributions. For each 

earmarked contribution received (regardless of the amount), the political 

committee must report on Schedule A 

the name and address of the original 

contributor, the date of receipt, the 

amount of the contribution and, if the 

original contributor makes contributions aggregating in excess of $200 to 

the political committee during the calendar year, the occupation and name 

of employer. If the contribution passes through the political committee’s 

account and is forwarded to another 

political committee or federal candidate, the conduit committee must disclose each contribution, regardless of 

the amount, on both Schedule A and 

Schedule B and include the amount 

under the appropriate category of 

receipts and disbursements. If the contribution was passed on in the form of 

the contributor’s check, the conduit 

must disclose each contribution on a 

separate Schedule A attached to the 

conduit’s (intermediary) next report. 

The amounts of such contributions 

are not required to be included in the 

totals for the appropriate categories of 

receipts and disbursements. If a political committee is not a conduit, but is 

the intended recipient, report each 

conduit through which the earmarked 

contribution passed, including the 

name and address of the conduit, and 

whether the contribution was passed 

on in cash, by the contributor’s check, 

or by the conduit’s check. If the conduit exercises direction and control 

over the contribution, the earmarked 

contribution must also be attributed 

to the contribution limitations of the 

conduit.

Checks Returned Due to Insufficient 

Funds. If a contributor’s check is returned to the political committee due 

to insufficient funds and the receipt of 

the check was previously reported, the 

political committee must report the 

return under the appropriate category 

of receipts as a negative entry and net 

out the amount of the check from the 

total for that category. If the original 

receipt of the check was itemized on 

Schedule A, the return of the check 

must also be itemized as a negative 

entry on Schedule A. If the receipt of 

the check was never reported, do not 

report the return of the check.

Check Refunded to the Committee. 

A contribution may be refunded to the 

committee in one of two ways:

(1) The original check is returned 

uncashed. If the contribution 

was reported, report the return 

as a negative entry on Schedule 

B, and subtract the amount of 

the contribution refund from the 

disbursement totals on the Line of 

the Detailed Summary Page that 

it was reported on.

(2) The original check is not returned 

and the refund is made by a check 

from the recipient of the contribution. Such a transaction should be 

reported as a receipt on Schedule 

A for the appropriate Line of the 

Detailed Summary Page. This 

procedure is applicable regardless 

of whether the amount refunded 

is a full or only a partial refund 

of the contribution or whether 

the contribution was previously 

reported.

Best Efforts. When the treasurer 

of a political committee shows that 

best efforts have been used to obtain, 

maintain and submit the information 

required, the committee shall be considered in compliance with the Act.

With regard to reporting the 

identification of each person whose 

contribution(s) to the committee and 

its affiliated committees aggregate 

in excess of $200 in a calendar year, 

the treasurer will only be deemed to 
Page 12 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

have exercised best efforts to obtain, 

maintain and report the required information if all written solicitations 

for contributions include a clear request for the information (i.e., name, 

mailing address, occupation, name 

of employer) and include an accurate 

statement of federal law regarding the 

collection and reporting of individual 

contributor identifications. In addition, for each contribution requiring 

itemization which lacks contributor 

information, the treasurer must, 

within 30-Days of receipt of the contribution, make one effort to obtain 

the missing information. See 11 CFR 

104.7 and the Campaign Guide for 

more information.
 Federal Election Commission (Revised 05/2016) Page 13

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE B, ITEMIZED 

DISBURSEMENTS

(FEC FORM 3X)

The Detailed Summary Page is 

broken down into various categories 

of disbursements. Use Schedule B to 

list each disbursement required to be 

itemized. DO NOT combine more 

than one category of disbursements 

on the same Schedule B. Instead, use a 

separate Schedule B for each category 

of disbursements. The Line number of 

the Detailed Summary Page to which 

each Schedule B pertains must be 

identified in the upper right corner of 

each Schedule. In addition, the committee’s full name must be entered in 

the appropriate block. After itemizing 

the required disbursements for each 

separate line number, add the “Total 

This Period” amount (the last line 

on Schedule B for that Line number) 

to all other disbursements for that 

category which are not itemized and 

carry the total forward to Column 

A of the corresponding Line of the 

Detailed Summary Page.

Required Information. For each 

disbursement required to be itemized 

during the reporting period, the political committee must provide the full 

name, mailing address, date, amount, 

and purpose of the disbursement.

Purpose of Disbursement. The term 

“purpose” means a brief statement or 

description of why the disbursement 

was made. Examples of adequate descriptions include the following: dinner expenses, media, salary, polling, 

travel, party fees, phone banks, travel 

expenses and catering costs. However, 

statements or descriptions such as 

“advance,” “election day expenses,” 

“other expenses,” “expense reimbursement,” “miscellaneous,” “outside services,” “get-out-the-vote,” and “voter 

registration,” would not meet the 

requirement for reporting the purpose 

of an expenditure. If the disbursement 

is a “loan repayment,” “contribution 

refund,” or other similar category of 

disbursement (other than an operating 

expenditure), the name of the category 

of disbursement (i.e., “loan repayment,” etc.) is sufficient to meet the 

requirement for reporting the purpose 

of an expenditure.

Check the ‘Memo’ box for informational entries that do not affect the 

committee’s cash on hand (e.g., contributor attribution, conduit information, ultimate payee information, etc.)

Along with reporting the purpose 

of the expenditure as required above, 

the committee should also broadly 

characterize disbursements by providing the code for each category of disbursement. Examples of the types of 

disbursements that fall within each of 

the broad categories are listed below. 

Use only one code for each itemized 

disbursement. In cases where the disbursement was for several purposes, 

the political committee should assign 

one code according to the primary 

purpose of the disbursement. Note 

that some of the category titles are 

not acceptable as the “purpose” of the 

disbursement and that the categories 

are not intended to replace or to serve 

as a substitute for the “purpose of 

disbursement.”

001Administrative/Salary/Overhead 

Expenses (e.g., rent, staff salaries, 

postage, office supplies, equipment, furniture, ballot access fees, 

petition drives, party fees and legal 

and accounting expenses)

002Travel Expenses—including travel 

reimbursement expenses (e.g., 

costs of commercial carrier tickets; reimbursements for use of private vehicles; advance payments 

for use of corporate aircraft; lodging and meal expenses incurred 

during travel)

003Solicitation and Fundraising 

Expenses (e.g., costs for direct 

mail solicitations and fundraising 

events including printing, mailing 

lists, consultant fees, call lists, invitations, catering costs and room 

rental)

004Advertising Expenses—including 

general public political advertising 

(e.g., purchases of radio/television 

broadcast/cable time, print advertisements and related production 

costs)

005Polling Expenses

006Campaign Materials (e.g., buttons, bumper stickers, brochures, 

mass mailings, pens, posters and 

balloons)

007Campaign Event Expenses (e.g., 

costs associated with candidate 

appearances, campaign rallies, 

town meetings, phone banks, 

including catering costs, door to 

door get-out-the-vote efforts and 

driving voters to the polls)

008Transfers (e.g., to other affiliated/

party committees)

009Loans (e.g., loans made or repayments of loans received)

010Refunds of Contributions (e.g., 

contribution refunds to individuals/persons, political party committees or other political committees)

011Political Contributions (e.g., 

contributions to other federal 

committees and candidates, and 

donations to nonfederal candidates and committees)

012Donations (e.g., donations to 

charitable or civic organizations)

Contributions to Federal Candidates. For disbursements that are 

contributions to federal candidates, 

or authorized committees, list, in the 

appropriate boxes, the name of the 

candidate and office sought (including 

State and congressional district, where 

applicable). If disclosing a contribution to a federal political committee, 

enter the FEC identification number 

of the committee receiving the contribution. (This number is readily available from the Commission’s Website.)

For each contribution to a federal 

candidate or authorized committee, 

indicate in the election check-off box 

the election for which the contribution was made. Contributions to a 

candidate or authorized committee 

that are not designated by the contributor for a specific election must 

be counted toward the contributor’s 
Page 14 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

limitation for the next election after 

the contribution is made. Contributions may be made for a past election 

only to the extent that the recipient 

has net debts outstanding from that 

particular election. In the event the 

contribution was made for an election 

prior to the current election cycle, the 

“Other” box must be checked and the 

type of election specified (e.g., “General 2016,” “Primary 2016”) and debt 

retirement (if applicable). The election 

check-off boxes provided for each 

itemized entry on Schedule B should 

not be used when itemizing operating 

expenditures. For in-kind contributions, including coordinated public 

communications, note “in-kind.”

Contributions In-Kind Received

Contributions in-kind received by 

the committee which are itemized on 

Schedule A must also be itemized as 

an operating expenditure on Schedule 

B. In addition, in the “Purpose of 

Disbursement” box include the notation “Contribution In-Kind,” and 

the nature of the expenditure (e.g., 

consulting, polling, etc.).

Disbursements for Federal 

Election Activities That Are 

Made Entirely With Federal 

Funds (State, District and Local 

Party Committees Only)

Certain federal election activities 

under 52 U.S.C. § 30101(20)(A)(iii) 

and (iv) conducted by State, district 

or local party committees must be 

paid for with federal funds only. These 

activities are: 

• Disbursements for public communications that refer to a clearly 

identified candidate for federal office 

and that promote, support, attack 

or oppose any candidate for federal 

office. Identify the candidate supported or opposed when itemizing 

such disbursements.

• Disbursements for the salary of any 

employee who spends more than 25 

percent of his or her compensated 

time in a given month on activities 

in connection with a federal election.

Disbursements for other federal 

election activities may be allocated 

between federal funds and Levin 

funds. 52 U.S.C. § 30101(20)(A)(i) and 

(ii). State, district or local party committees must itemize such allocated 

disbursements for federal election 

activity on Schedules H5 and H6; for 

more information and definitions of 

“allocable federal election activity,” 

see the instructions for Schedule H1, 

H5 and H6. However, a State, district 

or local political party committee 

may choose to pay for such allocable 

federal election activities with 100% 

federal funds (that is, they may choose 

not to allocate the disbursements even 

though they could do so). 

Use Schedule B to report disbursements of federal funds for federal 

election activities made entirely with 

federal funds. This includes disbursements for federal election activities 

that may not be allocated, and those 

that may be allocated, but which are 

not in fact allocated (i.e., that are made 

with 100% federal funds). Itemize 

such disbursements of $200 or more 

on Schedule B for Line 30(b). When 

itemizing disbursements for public 

communications, identify the candidate supported or opposed.

Disbursements for Public 

Communications and Voter 

Drives (Separate Segregated 

Funds and Nonconnected 

Committees Only)

Public Communication/Voter Drive 

– Federal. A separate segregated fund 

or nonconnected committee that disburses funds for a public communication or a voter drive that refers only 

to a federal candidate, or to both a 

political party and a federal candidate 

(but not a nonfederal candidate) must 

pay for such disbursements solely out 

of its federal account. Voter drives 

are subject to this requirement only 

if there is a reference to a clearly 

identified federal candidate in printed 

materials, scripted messages or written 

instructions. Itemize such disbursements as “Other Federal Operating 

Expenditures” on Schedule B for Line 

21b. The committee may identify the 

federal candidate referred to in the 

communication or voter drive in the 

space provided. (Exceptions: (1) If 

the communication or voter drive has 

been coordinated with a candidate or 

political party, the committee must 

report the disbursement as an in-kind 

contribution on Schedule B for Line 

23 regardless of amount. See “Contributions to Federal Candidates” 

above for more information. (2) If 

the communication would otherwise 

satisfy the definition of an “electioneering communication” under 11 CFR 

100.29(a), the committee must report 

it as an expenditure on Line 21b or 23, 

and itemize it on a Schedule B for that 

Line, as appropriate.) 

Public Communications/Voter 

Drives – Nonfederal. A separate 

segregated fund or nonconnected 

committee that pays for a public communication or a voter drive that refers 

only to a nonfederal candidate, or to 

both a political party and a nonfederal 

candidate (but not a federal candidate) 

may pay for such a disbursement solely 

out of its nonfederal account. Voter 

drives are subject to this requirement 

only if there is a reference to a clearly 

identified nonfederal candidate in 

printed materials, scripted messages 

or written instructions. If it chooses 

to use its federal account to pay for a 

portion of the expense, categorize the 

disbursement by the federal account as 

an “other disbursement” on Line 29 

and itemize on a Schedule B for Line 

29 if necessary.

Public Communications/Voter 

Drives Referencing Party Only or 

Both Federal/Nonfederal Candidates.

If a separate segregated fund or 

nonconencted committee chooses 

to allocate disbursements for public 

communications or voter drives that 

refer to both federal and nonfederal 

candidates, regardless of any reference to a political party, the federal/

nonfederal disbursements must be 

reported accordingly as allocated 
 Federal Election Commission (Revised 05/2016) Page 15

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

expenditures. For more information, 

see the instructions for Schedules 

H1, H2 and H4. Alternatively, if the 

committee pays for such expenditures 

solely with federal funds, or if it does 

not have a nonfederal account, itemize the disbursements according to 

the instructions for itemizing “Public 

Communication/Voter Drive – Federal,” above.
Page 16 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE C, LOANS

(FEC FORM 3X)

A loan is a contribution at the 

time it is made and is a contribution 

to the extent it remains unpaid. A 

LOAN WHICH EXCEEDS THE 

CONTRIBUTION LIMITATIONS 

IS UNLAWFUL WHETHER OR 

NOT IT IS REPAID. The aggregate 

amount loaned to a candidate or committee by another individual or political committee, when added to other 

contributions from that individual or 

political committee to that candidate 

or committee, shall not exceed the 

contribution limitations. A loan, to 

the extent it is repaid, is no longer a 

contribution. All loans to a political 

committee (regardless of amount) 

must be disclosed on the first report 

filed with the Commission after the 

date the loan is made.

When filling out Schedule C, the 

committee must enter its full name in 

the box at the top of the page.

DO NOT combine loans owed TO 

the committee with those owed BY 

the committee on the same Schedule 

C. Instead, use a separate Schedule C. 

Each loan should be reported separately until extinguished.

Loans Owed By the Committee

When a loan is received by the 

committee, it must be itemized on 

Schedule A and must also be disclosed 

on Schedule C (see also instructions 

for Schedule A for itemizing loans 

received by the committee). For each 

loan owed BY the reporting committee at the close of the reporting period, 

the committee must report certain 

basic information on Schedule C in 

the appropriate boxes: (1) full name, 

mailing address and zip code of the 

creditor; (2) if the committee is an 

authorized committee, the election to 

which the loan applies (i.e., primary, 

general or other); (3) the original 

amount of the loan; (4) the cumulative 

payment to date on the loan; and (5) 

the outstanding balance at the close of 

the reporting period (i.e., the remaining unpaid portion of the loan).

Certain additional information 

must be entered on Schedule C in the 

box entitled TERMS: (1) if an intermediary is reported as the source of 

the loan, the original source of the 

loan (which must be disclosed in the 

first box for endorsers and guarantors 

with a notation that the person identified is the original source); (2) the 

date the obligation was incurred; (3) 

the date the loan is due or the amortization schedule (if there is no due 

date or amortization schedule, enter 

“None” on the appropriate Line); (4) 

the actual rate of interest charged on 

each loan (if the loan does not bear 

an interest rate, enter “0” on the appropriate Line); and (5) check the box 

if the loan has been secured.

In instances where the loan has 

endorsers or guarantors, the following information must be supplied: (1) 

the identification of each endorser or 

guarantor, and (2) the amount of the 

endorsement or guarantee outstanding at the close of the reporting period. 

The term “identification” means (a) in 

the case of an individual, his or her full 

name, mailing address, occupation, 

and name of employer; and (b) in the 

case of any other person, the person’s 

full name and address.

Loans owed BY the committee 

must continue to be reported on each 

subsequent report until repaid. When 

a payment is made to reduce or extinguish the amount of a loan owed BY 

the committee, the payment must be 

itemized on Schedule B, reported on 

the appropriate Line of the Detailed 

Summary Page, and included in the 

“Cumulative Payment to Date” column on Schedule C. If any extension 

for repayment is granted, this should 

be reported on the first report after the 

extension is made.

If a loan is settled for less than the 

reported amount, the reporting committee must include a statement as to 

the circumstances and conditions under which the debt or obligation was 

extinguished and the amount paid. A 

loan owed BY a political committee 

which is forgiven or settled for less 

than the amount owed is a contribution. The total amount of loans owed 

BY the committee at the close of the 

reporting period must be entered on 

the Line for “Total This Period” on 

the bottom of the last page and transferred to Line 3 of the last page of 

Schedule D. If no debts or obligations 

are reported on Schedule D, carry the 

outstanding balance forward to the 

Summary Page.

Loans Owed To the Committee

When a loan is made by the committee, it must be itemized on Schedule B and must also be disclosed on 

Schedule C (see also instructions for 

Schedule B for itemizing loans made 

by the committee). For each loan owed 

TO the committee at the close of the 

reporting period, the committee must 

report certain basic information on 

Schedule C in the appropriate boxes: 

(1) the full name, mailing address and 

zip code of each debtor; (2) if the loan 

was made by a political committee 

other than an authorized committee 

and was made to a federal candidate 

or authorized committee, the election 

to which the loan applies (i.e., primary, 

general or other); (3) the original 

amount of the loan; (4) the cumulative 

payment to date on the loan; and (5) 

the outstanding balance at the close of 

the reporting period (i.e., the remaining unpaid portion of the loan).

Certain additional information 

must be entered on Schedule C in the 

box entitled TERMS: (1) the date the 

obligation was incurred; (2) the date 

the loan is due or the amortization 

schedule (if there is no due date or 

amortization schedule, enter “None” 

on the appropriate Line; (3) the actual 

rate of interest charged on the loan 

(if the loan does not bear an interest rate, enter “0” on the appropriate 

Line); and (4) check the box if the 

loan has been secured. Loans owed 

TO the committee must continue 

to be reported on each subsequent 

report until repaid. When a payment 

is received to reduce or extinguish a 

loan owed TO the committee, the pay-
 Federal Election Commission (Revised 05/2016) Page 17

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

ment must be itemized on Schedule 

A, reported on the appropriate Line 

of the Detailed Summary Page, and 

included in the “Cumulative Payment 

to Date” column on Schedule C. If any 

extension of repayment is granted or 

made, this should be reported on the 

first report after the extension is made.

The total amount of loans owed 

TO the committee at the close of the 

reporting period must be entered on 

the Line for “Total This Period” on 

the bottom of the last page and trans-

ferred to Line 3 of the last page of 

Schedule D. If no debts or obligations 

are reported on Schedule D, carry the 

outstanding balance forward to the 

Summary Page.

Miscellaneous

Loans by Financial Institutions. 

A loan of money by a State bank, a 

federally chartered depository institu-

tion (including a national bank) or a 

depository institution whose deposits 

and accounts are insured by the Fed-

eral Deposit Insurance Corporation 

or the National Credit Union Admin-

istration is not a contribution by the 

lending institution if the loan is made 

in accordance with applicable bank-

ing laws and regulations and is made 

in the ordinary course of business. 

A loan will be deemed to be made in 

the ordinary course of business if it: 

bears the usual and customary inter-

est rate of the lending institution for 

the category of loan involved; is made 

on a basis that assures repayment; is 

evidenced by a written instrument; 

and is subject to a due date or an 

amortization schedule.

Loans by Political Committees. If a 

political committee makes a loan TO 

any person, the loan shall be subject 

to the contribution limitations. Re-

payment to the political committee 

of the principal amount of the loan 

is not a contribution by the debtor to 

the lender committee. The repayment 

must be made with funds which are 

permissible under the Act. The pay-

ment of interest to the committee by 

the debtor is a contribution only to the 

extent that the interest paid exceeds a 

commercially reasonable rate prevail-

ing at the time the loan is made. All 

payments of interest must be made 

from funds which are permissible 

under the Act.

Endorsers and Guarantors. A loan 

is a contribution by each endorser or 

guarantor. Each endorser or guaran-

tor shall be deemed to have contribut-

ed that portion of the total amount of 

the loan for which he or she agreed to 

be liable in a written agreement. Any 

reduction in the unpaid balance of the 

loan shall reduce proportionately the 

amount endorsed or guaranteed by 

each endorser or guarantor in such 

written agreement. In the event that 

such agreement does not stipulate 

the portion of the loan for which 

each endorser or guarantor is liable, 

the loan shall be considered a loan 

by each endorser or guarantor in the 

same proportion to the unpaid bal-

ance that each endorser or guarantor 

bears to the total number of endorsers 

or guarantors.

Loan Repayments. Each commit-

tee must disclose all loan payments 

received or made by the committee. 

When a loan repayment is received by 

a committee, the repayment must be 

itemized on Schedule A and included 

in the “Cumulative Payment to Date” 

column on Schedule C. When a loan 

repayment is made by a committee, the 

repayment must be itemized on Sched-

ule B and included in the “Cumulative 

Payment to Date” column on Schedule 

C. Disclose the total amount of loan 

repayments received and the total 

amount of loan repayments made on 

the appropriate Lines of the Detailed 

Summary Page.
Page 18 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE C-1, LOANS AND 

LINES OF CREDIT FROM 

LENDING INSTITUTIONS

(FEC FORM 3X)

Background: FEC Regulations 

on Loans from Lending 

Institutions

Schedule C-1 seeks information 

on loans—including lines of credit—

from lending institutions such as state 

or federally chartered banks, federally 

insured savings and loan associations 

or federally insured credit unions. The 

purpose of Schedule C-1 is to verify 

that a loan or line of credit does not result in a prohibited contribution from 

the lending institution, a violation of 

the federal campaign finance law.

Under FEC regulations at 11 CFR 

100.82 and 100.142, a loan “made in 

accordance with applicable banking 

laws” and “in the ordinary course of 

business” is not considered a contribution if certain conditions are met. 

One of these conditions is that the 

loan “is made on a basis which assures 

repayment.” Schedule C-1 documents 

whether or not the loan complies with 

these requirements.

Who Must File Schedule C-1

A political committee that obtains 

a loan or line of credit from a bank 

or other lending institution must file 

Schedule C-1. 

When to File Schedule C-1

A Schedule C-1 must be filed for 

each loan and each line of credit obtained from a lending institution. 11 

CFR 104.3(d)(1).

Loans. A committee must file a 

Schedule C-1 with its next report when 

it first obtains a loan and in succeeding 

reporting periods each time the terms 

of the loan are restructured. 11 CFR 

104.3(d)(1) and (3). (A restructured 

loan is considered a new loan.)

Lines of Credit. A committee must 

file a Schedule C-1 with its next report 

when a line of credit is established and 

in succeeding reporting periods each 

time any draws are made on the line 

of credit and each time the line of 

credit is restructured to change the 

repayment terms. 11 CFR 104.3(d)

(1) and (3).

Reporting Loans and Lines of 

Credit on Schedules A and C

Schedule A. When a committee obtains a loan, the committee must itemize the receipt on a Schedule A for the 

appropriate Line number. However, a 

line of credit is itemized on Schedule 

A only when the committee obtains 

funds by making a draw on the credit.

Schedule C. As with all loans, loans 

from lending institutions (including 

lines of credit) must be continuously 

disclosed on Schedule C, starting with 

the first report due after the committee 

obtains the loan and continuing with 

each report thereafter until the loan 

is repaid.

Line-by-Line Instructions

Schedule C Cross-Reference. Enter 

the Schedule C page number where 

information on the loan or line of 

credit appears.

Name of Committee Obtaining 

Loan. Enter the full name of the reporting committee.

Identification Number. Enter the 

reporting committee’s FEC identification number. If the committee is newly 

registered and has not yet obtained a 

number, enter “not yet assigned.”

Name/Address of Lender. Enter the 

full name, address and zip code of the 

lending institution.

Loan Amount. Enter the amount of 

the loan or line of credit. If reporting 

a restructured loan or line of credit, 

enter the amount under the new terms. 

11 CFR 104.3(d)(1)(i) and (3).

Interest Rate. Enter the annual 

percentage rate (APR) of interest on 

the loan or each draw on the line of 

credit. If reporting a restructured loan 

or line of credit, enter the interest rate 

under the new terms. 11 CFR 104.3(d)

(1)(ii) and (3).

Date Incurred or Established. Enter 

the date the committee incurred the 

debt by signing the loan agreement 

(the original agreement or a restructured agreement, as appropriate). 11 

CFR 104.3(d)(1)(i) and (3).

Due Date. Enter the date on which 

full repayment of the loan or line of 

credit is due (under the original agreement or a restructured agreement, as 

appropriate). 11 CFR 104.3(d)(1)(ii) 

and (3).

A. Restructured Loans. Check yes 

if the loan or line of credit has been 

restructured to change the terms; enter 

the date on which the original loan or 

line of credit was incurred. 11 CFR 

104.3(d)(3).

B. Draws on Line of Credit. If 

reporting a draw on a line of credit, 

enter the amount of the draw and the 

outstanding balance owed on the line 

of credit (cumulative draws less any 

repayments made). 11 CFR 104.3(d)

(1)(ii).

C. Secondary Sources of Repayment. Check yes if the loan or line of 

credit was endorsed or guaranteed by 

secondary parties. 11 CFR 104.3(d)

(1)(iii). Information on endorsers 

and guarantors must be disclosed on 

Schedule C. (Note that guarantees and 

endorsements of loans are considered 

contributions; see Schedule C instructions.)

D. Traditional Collateral. Check 

yes if the loan or line of credit was 

obtained using traditional sources of 

collateral, and list the specific assets 

that were pledged. Enter the total fair 

market value of the collateral as of the 

date of the loan agreement. Indicate 

whether the lender has a perfected 
 Federal Election Commission (Revised 05/2016) Page 19

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

security interest in the collateral. 11 

CFR 104.3(d)(1)(iii). (Note that a 

perfected security interest is a require-

ment under FEC regulations. 11 CFR 

100.82(e)(1)(i) and 100.142(e)(1)(i)).

E. Future Receipts as Collateral. 

Check yes if the loan or line of credit 

was obtained using future receipts as 

collateral; list the types of receipts 

that were pledged; and enter their 

estimated amount. 11 CFR 104.3(d)

(1)(iii). Enter the date the separate ac-

count was established for the deposit 

of pledged receipts. (A depository 

account is required under 11 CFR 

100.82(e)(2) and 100.142(e)(2).) Pro-

vide the full name and address of 

the depository institution where the 

account was established.

F. Other Means of Obtaining Loan. 

Complete this section if “no” was 

checked in sections C, D, and E or if 

the amount cosigned and/or pledged 

for the loan or line of credit is less than 

the loan amount. If so, state the basis 

upon which the loan was made and the 

basis on which it assures repayment. 

11 CFR 104.3(d)(1)(iv).

G. Treasurer’s Signature and Date. 

The committee treasurer (or properly 

designated assistant treasurer) must 

sign and date the form; the signer’s 

name should be printed or typed be-

side the signature. 

H. Copy of Loan Agreement. At-

tach a copy of the signed agreement. 

11 CFR 104.3(d)(2).

I. Lender Certification. An autho-

rized representative of the lending 

institution must sign and date the 

form to certify that the lender has 

complied with items I through III. 11 

CFR 104.3(d)(1)(v). The representa-

tive’s name should be printed or typed 

beside his or her signature. The repre-

sentative’s title must also be entered.
Page 20 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE D, DEBTS AND 

OBLIGATIONS

(FEC FORM 3X)

When filling out Schedule D, the 

committee must enter its full name in 

the box at the top of the page.

DO NOT combine debts and obligations owed to the committee with 

those owed by the committee on the 

same Schedule D. Instead, use a separate Schedule D.

Debts and Obligations Owed 

BY the Committee (Other Than 

Loans)

For debts and obligations owed BY 

the reporting committee at the close 

of the reporting period and which 

are required to be disclosed, the committee must report the full name and 

mailing address of each creditor, the 

amount of the debt outstanding at the 

beginning of the period, the amount 

of the debt or obligation incurred this 

period (including any finance charges), 

the payment(s) this period to retire the 

debt or obligation, the outstanding 

balance at the close of the reporting 

period and the nature or purpose of 

the debt and obligation. The terms 

“nature” or “purpose” mean a brief 

statement or description of why the 

debt or obligation was incurred (e.g., 

media, salary, polling, supplies, mailing).

A written contract (including a 

media contract), promise, or agreement to make an expenditure which 

has not been paid for by the committee is an expenditure as of the date 

the contract, promise or obligation 

is made and is subject to the reporting requirements. Accounts payable 

and written contracts, promises, or 

agreements to make expenditures, in 

amounts of $500 or less, need not be 

disclosed until outstanding for sixty 

days or more.

Debts and obligations owed BY 

the committee must continue to be 

reported on each subsequent report 

until extinguished or settled in a manner permitted by Federal Election 

Commission regulations (see 11 CFR 

Part 116 for settlement of corporate 

debts). When a payment is made to 

reduce or extinguish an obligation 

owed BY the committee, the payment must be itemized on Schedule 

B, reported on the appropriate line 

of the Detailed Summary Page, and 

included in the “Payment This Period” column on Schedule D. If a 

debt or obligation is settled for less 

than the reported amount or value, 

the reporting committee must include 

a statement as to the circumstances 

and conditions under which the debt 

or obligation was extinguished and 

the amount paid. A debt owed BY a 

political committee which is forgiven 

or settled for less than the amount 

owed is a contribution unless the debt 

is forgiven or settled in accordance 

with 11 CFR Part 116. The extension 

of credit by any person for a length 

of time beyond normal business or 

trade practice is a contribution, unless 

the creditor has made a commercially 

reasonable attempt to collect the debt. 

The total amount of debts and obligations owed BY the committee during 

the reporting period must be entered 

at the bottom of the last page under 

“Total This Period” and added to the 

total loans owed BY the committee 

from Schedule C. The total amount 

of debts and obligations owed BY the 

committee (including loans) must be 

carried forward to the Summary Page.

Debts and Obligations Owed 

TO the Committee (Other Than 

Loans)

For each debt and obligation owed 

TO the committee at the close of the 

reporting period, the committee must 

report: the full name and mailing address of each debtor, the amount of 

the debt outstanding at the beginning 

of the period, the amount of the debt 

or obligation incurred this period, the 

payment(s) this period to retire the 

debt or obligation, the outstanding 

balance at the close of the reporting 

period and the nature or purpose of 

the debt or obligation. The terms 

“nature” or “purpose” mean a brief 

statement or description of why the 

debt or obligation was incurred (e.g., 

media, salary, polling, supplies, mailing). Written contracts or agreements 

(such as signed pledge cards), or oral 

promises to make contributions are 

not required to be reported.

Debts and obligations owed TO 

the committee must continue to be 

reported on each subsequent report 

until extinguished. When a payment 

is received to reduce or extinguish a 

debt or obligation owed TO the committee, the payment must be itemized 

on Schedule A, reported on the appropriate line of the Detailed Summary 

Page, and included in the “Payment 

This Period” column on Schedule D. 

The total amount of debts and obligations owed TO the committee during 

the reporting period must be entered 

at the bottom of the last page under 

“Total This Period” and added to the 

total loans owed TO the committee 

from Schedule C. The total amount 

of debts and obligations owed TO the 

committee (including loans) must be 

carried forward to the Summary Page.
 Federal Election Commission (Revised 05/2016) Page 21

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE E, ITEMIZED 

INDEPENDENT 

EXPENDITURES

(FEC FORM 3X)

General

Definition

The term “independent expenditure” means: “an expenditure by a 

person for a communication expressly 

advocating the election or defeat of a 

clearly identified candidate that is not 

made in cooperation, consultation or 

concert with, or at the request or suggestion of, a candidate, a candidate’s 

authorized committee or their agents, 

or a political party committee or its 

agents. 

When to File

Any political committee that makes 

independent expenditures must report such independent expenditures 

on Schedule E for the applicable 

reporting period. Special additional 

reporting procedures apply to expenditures aggregating $1,000 or more 

and made within 20 days before an 

election; these are described below 

under “24-hour Reports.” In addition, 

special reporting procedures apply to 

expenditures aggregating $10,000 or 

more and are described below under 

“48-hour Reports.”

When the cost of an independent 

expenditure is not known at the time 

of dissemination, estimate the cost on 

the 24/48-Hour Report, and indicate 

via memo text that the amount is an 

estimate. Subsequently, when payment 

is made, report the actual payment on 

Schedule E and include memo text to 

explain that the amount on Schedule E 

is the correct amount, and the amount 

on the 24/48-Hour Report was an 

estimate.

48-hour Reports

Any political committee that makes 

or contracts to make independent 

expenditures regarding a particular 

election (e.g., a particular party’s Presidential nomination or a particular 

Senate general election) aggregating 

$10,000 or more during the calendar 

year up to and including the 20th day 

before an election must ensure that 

the Commission receives a report of 

these expenditures no later than 11:59 

p.m. Eastern Standard/Daylight Time 

of the second day following the date 

on which the independent expenditure 

meeting the $10,000 threshold is publicly distributed or otherwise publicly 

disseminated. See Explanation and 

Justification for 11 CFR 104.4(f). 

The committee must continue to file 

additional 48-hour reports each time 

subsequent independent expenditures 

reach the $10,000 threshold with 

respect to the same election to which 

the first report related. For purposes 

of determining whether 48-hour reports must be filed, aggregations of 

independent expenditures must be 

calculated as of the first date on which 

a communication that constitutes an 

independent expenditure is publicly 

distributed or otherwise publicly disseminated. See 11 CFR 104.4(f). 

The report must include all of the 

information required on Schedule E 

and be filed with the Federal Election 

Commission. Committees that are 

not electronic filers may file 48-hour 

reports by fax or electronic mail. All 

filers may submit 48-hour reports 

online at www.fec.gov. 

24-hour Reports

The committee must also file a 

report of if it makes or contracts to 

make independent expenditures with 

respect to a particular election aggregating $1,000 or more made after 

the 20th day, but more than 24 hours 

before 12:01 A.M. of the day of the 

election. The committee must ensure 

that the Commission receives the report no later than 11:59 p.m. Eastern 

Standard/Daylight Time of the day 

following the date on which the $1,000 

threshold is reached during the final 

20 days before the election. For purposes of determining whether 24-hour 

reports must be filed, aggregations of 

independent expenditures must be 

calculated as of the first date on which 

a communication that constitutes an 

independent expenditure is publicly 

distributed or otherwise publicly disseminated. See Explanation and 

Justification for 11 CFR 104.4(f). The 

report must include all of the information required on Schedule E and be 

filed with the Federal Election Commission. The committee must file a 

new 24-hour report each time it makes 

subsequent independent expenditures 

relating to the same election and aggregating $1,000 or more. Committees 

that are not electronic filers may file 

24-hour reports by fax or electronic 

mail. All filers may submit 24-hour 

reports online at www.fec.gov.

Line By Line Instructions

For Schedule E, enter the full name 

of the committee and the FEC Identification Number in the appropriate 

boxes at the top of the page. Check 

the box “48-hour Report” or “24-hour 

Report” if applicable, and indicate 

whether this a new or amended filing. 

If it is an amendment, provide the filing date of the report it amends.

For each person who receives a 

payment or disbursement during the 

calendar year aggregating in excess of 

$200 in connection with an independent expenditure, provide on Schedule 

E the full name, mailing address and 

zip code of the payee receiving any 

disbursement, the date and amount 

of any independent expenditure aggregating in excess of $200, and the purpose of the independent expenditure 

(e.g., radio, television, newspaper). 

Also indicate, in the election checkoff box, the election for which the 

independent expenditure was made. 

In situations where the committee incurs a reportable obligation for 

an independent expenditure in one 

reporting period, and the communication will be publicly distributed or 

otherwise publicly disseminated in a 

future reporting period, report the 

obligation on Schedule D (Debts and 

Obligations) in the first period and, in 
Page 22 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

the future reporting period, report the 

independent expenditure on Schedule 

E referencing the debt on Schedule D 

(using a memo entry if actual payment has not been made). Continue 

to report the debt on Schedule D and 

itemize payments on it using Schedule 

E until the debt is extinguished.

In situations where the committee 

pays in advance for an independent 

expenditure in one reporting period 

and the communication will be publicly distributed or otherwise publicly 

disseminated in a future reporting period, report the payment on Schedule 

B as an operating expenditure. Then, 

in the future reporting period itemize 

the independent expenditure and its 

date of dissemination on Schedule E, 

and itemize the previous expenditure 

again as a negative entry on Schedule 

B so that total disbursements are not 

inflated.

Along with reporting the purpose 

of the expenditure as required above, 

the committee should also broadly 

characterize disbursements by providing the code for each category of disbursement. Examples of the types of 

disbursements that fall within each of 

the broad categories are listed below. 

Use only one code for each itemized 

disbursement. In cases where the disbursement was for several purposes, 

assign one of the following codes 

according to the primary purpose of 

the disbursement. Note that some of 

the category titles are not acceptable 

as the “purpose” of the disbursement 

and that the categories are not intended to replace or to serve as a substitute 

for the “purpose of disbursement.”

004 Advertising Expenses -including 

general public political advertising (e.g., purchases of radio/

television broadcast/cable time, 

print advertisements and related 

production costs).

In addition, provide the name of 

the candidate, the office sought by 

the candidate (including State and 

Congressional District, where applicable), and whether the independent 

expenditure was in support of, or in 

opposition to, the candidate. Also, 

list the total amount expended in the 

aggregate during the calendar year, per 

election, per office sought. A subtotal 

of itemized expenditures must be disclosed on Line (a) of the last Schedule 

E filed. A subtotal of independent 

expenditures not required to be itemized must also be disclosed on Line (b) 

of the last Schedule E filed.

The total of all independent expenditures (Line (c)) is carried forward to 

the appropriate Line of the Detailed 

Summary Page.

Certification 

The treasurer of the committee 

must sign Schedule E (for electronically-filed reports, type the name of the 

treasurer) and certify under penalty of 

perjury that the expenditure was not in 

fact made in cooperation, consultation 

or concert with, or at the request or 

suggestion of, any candidate or authorized committee or agent thereof. If 

the committee is not a political party 

committee, it must also certify that the 

expenditure was not, in fact, made in 

cooperation, consultation or concert 

with, or at the request or suggestion 

of a political party committee or its 

agents. 

Note: Any other person or entity 

(other than a political committee) that 

makes an independent expenditure 

must file on FEC FORM 5, or, if not 

required to file electronically, may file 

by Form 5 or letter.
 Federal Election Commission (Revised 05/2016) Page 23

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE F, ITEMIZED 

COORDINATED PARTY 

EXPENDITURES MADE BY 

POLITICAL PARTIES 

(FEC FORM 3X)

Definition and Limitations

The Federal Election Campaign 

Act provides political party committees with special spending limits 

on behalf of their candidates in the 

general election (52 U.S.C. § 30116(d)). 

These special spending limits do not 

apply in primary elections, are not 

contributions to the candidate and 

are not contributions in-kind reported 

on Schedule B. These spending limits are separate from expenditures 

made by the candidate’s authorized 

committee(s). Expenditures made under 52 U.S.C. § 30116(d) are reported 

by the political party committee or 

designated agent and not by the candidate or the candidate’s authorized 

committee(s) on whose behalf the 

expenditure was made.

National party political committees are subject to separate limits 

for Presidential, Senate and House 

general elections. State party political 

committees are subject to separate 

limits for Senate and House general 

elections, but may not make any separate expenditures in the Presidential 

general election, unless designated by 

the national committee of the political party. Within a State, committees 

subordinate to a State party political 

committee (county, city, local, etc.) are 

included within the State party political committee limits.

The formulas for the party spending 

limits are as follows:

President: $0.02 times the national 

Voting Age Population, 

adjusted to reflect the latest 

cost-of-living increase.

Senate: The greater of: (a) $0.02 

times the state Voting Age 

Population, adjusted to reflect the latest cost-of-living 

increase; or (b) $20,000, 

adjusted to reflect the latest 

cost-of-living increase.

House1

 : $10,000 adjusted to reflect 

the latest cost-of-living increase.

Who Must File

Any political party committee or 

designated agent that makes coordinated party expenditures must itemize 

each expenditure on Schedule F. For 

each coordinated party expenditure; 

provide the full name and mailing address of the payee, date and amount 

of the expenditure, the purpose of the 

expenditure (e.g., polling, campaign 

consulting, media preparation, etc.) 

and the name of the office sought by 

(including State and Congressional 

district, when applicable) the candidate on whose behalf the expenditure 

was made.

Along with reporting the purpose 

of the expenditure as required above, 

the committee should also broadly 

characterize disbursements by providing the code for each category of disbursement. Examples of the types of 

disbursements that fall within each of 

the broad categories are listed below. 

Use only one code for each itemized 

disbursement. In cases where the disbursement was for several purposes, 

the political committee should assign 

one code according to the primary 

purpose of the disbursement. Note 

that some of the category titles are 

not acceptable as the “purpose” of the 

disbursement and that the categories 

are not intended to replace or to serve 

as a substitute for the “purpose of 

disbursement.”

001 Administrative/Salary/Overhead 

Expenses (e.g., rent, staff salaries, 

postage, office supplies, equipment, furniture, ballot access fees, 

petition drives, party fees and 

legal and accounting expenses)

1 In the case of a candidate for election to the 

House of Representatives from a State which is 

entitled to only one Representative, the Senate 

party spending limits are applicable.

002 Travel Expenses—including 

travel reimbursement expenses 

(e.g., costs of commercial carrier tickets; reimbursements for 

use of private vehicles; advance 

payments for use of corporate aircraft; lodging and meal expenses 

incurred during travel)

003 Solicitation and Fundraising 

Expenses (e.g., costs for direct 

mail solicitations and fundraising 

events including printing, mailing 

lists, consultant fees, call lists, invitations, catering costs and room 

rental)

004 Advertising Expenses—including 

general public political advertising (e.g., purchases of radio/

television broadcast/cable time, 

print advertisements and related 

production costs)

005 Polling Expenses

006 Campaign Materials (e.g., buttons, bumper stickers, brochures, 

mass mailings, pens, posters and 

balloons)

007 Campaign Event Expenses (e.g., 

costs associated with candidate 

appearances, campaign rallies, 

town meetings, phone banks, 

including catering costs, door to 

door get-out-the-vote efforts and 

driving voters to the polls)

011 Political Contributions (e.g., 

contributions to other federal 

committees and candidates, and 

donations to non-federal candidates and committees)

In addition, the committee must 

provide the amount of coordinated 

expenditures made on behalf of each 

candidate for the general election. 

Expenditures made on behalf of more 

than one candidate should be attributed to each candidate in proportion 

to, and should be reported to reflect, 

the benefit reasonably expected to be 

derived.

Designated Agents

The national committee of a political party may make coordinated party 
Page 24 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

expenditures for candidates through 

any designated agent including any 

State or subordinate party political 

committees.

The State party political committee 

may designate as agents any subordinate committee (county, city, local, 

etc.). The State party political committee shall be responsible for insuring 

that the expenditures of the entire 

party organization within the State are 

within the limitations, including receiving reports from any subordinate 

committee making expenditures, and 

filing consolidated reports showing all 

expenditures in the State.

Committees reporting to the Commission for designated agents should 

use a separate Schedule F for each 

agent. Expenditures made by designated agents should not be included in 

the reporting committee’s totals on the 

Detailed Summary Page. The figure 

carried forward to the Detailed Summary Page should be the amount of 

coordinated party expenditures made 

by the reporting committee.
 Federal Election Commission (Revised 05/2016) Page 25

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE H1, METHOD 

OF ALLOCATION FOR 

ALLOCATED FEDERAL 

AND NONFEDERAL 

ADMINISTRATIVE EXPENSES, 

GENERIC VOTER DRIVE 

COSTS, EXEMPT ACTIVITY 

COSTS, ALLOCATED 

FEDERAL/LEVIN FUND 

“FEDERAL ELECTION 

ACTIVITY” EXPENSES 

AND ALLOCATED PUBLIC 

COMMUNICATIONS THAT 

REFER TO ANY POLITICAL 

PARTY (BUT NOT A 

CANDIDATE) 

(FEC FORM 3X)

Who Must File Schedule H1

Any State, district and local party 

committee, separate segregated fund or 

nonconnected committee that chooses 

to allocate allocable expenses must report the allocation methods and ratios 

used on Schedule H1 and/or H2 as 

explained below and in the instructions 

for Schedule H2. 

When Allocation is Permitted

An unauthorized committee that is 

active in both federal and nonfederal 

elections, and that has established separate federal and nonfederal accounts, 

may either make all payments for allocable administrative and generic voter 

drive expenses and – for party committees – allocable exempt activity costs, 

with federally permissible funds or 

make such payments by allocating the 

expenses between its federal and nonfederal accounts according to specified 

allocation methods. A State, district or 

local party committee engaging in allocable federal election activities may pay 

for such activities entirely with federal 

funds, or may allocate such payments 

between its federal account and Levin 

funds, according to specified allocation 

methods. A separate segregated fund or 

nonconnected committee that makes 

disbursements for public communications or voter drives that refer only to 

a political party (not a candidate) and 

chooses to allocate such expenditures, 

should report the allocation method 

and ratio using Schedule H1.

When to Use Schedule H1

State, District and Local Party 

Committees. State, district and local 

party committees that choose to allocate allocable expenses must report 

on Schedule H1 the allocation methods and ratios used for administrative 

expenses, the costs of generic voter 

drives, the costs of allocable exempt 

activities and the costs of allocable 

“federal election activities” as defined 

at 11 CFR 100.24. Such committees 

must use Schedule H2 to report the 

allocation methods and ratios used 

for allocable fundraising and the costs 

of allocable direct candidate support. 

Separate Segregated Funds and 

Nonconnected Committees. Separate 

segregated funds and nonconnected 

committees that choose to allocate 

allocable expenses should report the 

allocation methods and ratios used 

on Schedule H1 for administrative 

expenses, generic voter drives and 

public communications that refer only 

to a political party (not a candidate for 

federal or nonfederal office). (Note: 

A separate segregated fund need not 

report administrative expenses paid 

for by the committee’s connected 

organization.) Such committees must 

use Schedule H2 to report the allocation methods and ratios used for allocable fundraising and the costs of 

allocable direct candidate support, 

including public communications or 

voter drives that refer to both federal 

and nonfederal candidates, or both 

federal and nonfederal candidates 

and a political party. (Note: A separate segregated fund need not report 

fundraising expenses paid for by the 

committee’s connected organization.) 

See the instructions for Schedule H2 

for more information.

Definitions

The term “generic voter drive” 

means any voter identification, voter 

registration, or get-out-the-vote drive, 

or any other activity that urges the 

general public to register, vote or 

support candidates of a particular 

party or associated with a particular 

issue, without clearly identifying a 

candidate. (Note that such activity 

in a special election involving only 

a federal candidate is treated as if it 

mentions a specific candidate.)

The term “Nonfederal account” 

means an account that contains funds 

to be used in connection with a State 

or local election or allocable expenses 

as permitted by 11 CFR 106.7, 300.30 

and 300.33. 11 CFR 300.2(j).

The term “Levin funds” means 

funds that are raised and that are or 

will be disbursed for specific “federal 

election activity” pursuant to 11 CFR 

300.31 and 300.32. 11 CFR 300.2(i).

The term “allocable Federal election activity” means 

• Voter registration activity (i.e. contacting individuals by telephone, in 

person or by other individualized 

means, to assist them in registering 

to vote (see 11 CFR 100.24(a)(2)) 

during the period that begins on the 

date that is 120 days before the date 

that a regularly scheduled federal 

election is held and that ends on the 

date of the election; or

Any of the following, when conducted during the period of time 

beginning on the date of the earliest 

filing deadline for primary ballot access for federal candidates, or in those 

States that do not conduct primary 

elections, on January 1 of each even 

numbered year through the date of the 

general election (including any general election runoff). In the case of a 

special election, the applicable period 

runs from the date on which the date 

of the special election is set and ends 

on the date of the special election. See 

11 CFR 100.24(a)(1).

• Voter identification (i.e., acquiring 

information about potential voters, 

including but not limited to, obtaining voter lists and creating or enhanc-
Page 26 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

ing voter lists by verifying or adding 

information about the likelihood 

of voting in a specific election or 

for specific candidates. See 11 CFR 

100.24(a)(4)); 

• Generic campaign activity, (i.e., a 

public communication that promotes or opposes a political party 

and does not promote or oppose a 

clearly identified federal candidate or 

a nonfederal candidate. See 11 CFR 

100.25); or

• Get-out-the-vote activity (i.e., contacting registered voters by telephone, in person or by other individualized means, to assist them 

in engaging in the act of voting. 

See 11 CFR 100.24(a)(3)). 11 CFR 

100.24(b)(1) and (2).

Line-by-Line Instructions and 

When To File

Enter the committee’s full name in 

the appropriate block.

State, district and local party committees must allocate their administrative expenses, generic voter drive 

costs, allocable exempt activity costs 

and costs for allocable “federal election activity” according to a fixed 

percentage. (See 11 CFR 106.7(d) and 

300.33(b).) Check the appropriate 

box on Schedule H1, Method of Allocation, to indicate the fixed federal 

percentage. The percentage is based 

on whether a Presidential candidate, 

a Senate candidate, both or neither 

are expected on the ballot in the next 

general federal election. 

File a Schedule H1 with the first 

FEC Form 3X submitted each year 

disclosing an allocable disbursement 

under 11 CFR 106.7

Nonconnected committees and separate segregated funds that choose to 

allocate their administrative expenses, 

generic voter drive costs or costs for 

public communications that refer to 

a political party (not a candidate) 

should state the percentage of federal and nonfederal funds used in the 

boxes provided. 

Filing Schedule H1, Method of Allocation. If the committee chooses to 

allocate for the above categories of 

expenses, it should, with each report 

that discloses such an allocated disbursement, supply a separate Schedule H1 for each different ratio the 

committee used during the reporting 

period. For each ratio disclosed, check 

the appropriate box(es) to indicate 

the category(ies) of disbursements to 

which the ratio applies. 
 Federal Election Commission (Revised 05/2016) Page 27

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE H2, ALLOCATION 

RATIOS 

(To Be Used For Allocable Federal 

and Nonfederal Fundraising and Direct 

Candidate Support)

Who Must File

Any State, district or local party 

committee, separate segregated fund 

or nonconnected committee that is 

active in both federal and nonfederal 

elections, and that has established 

separate federal and nonfederal accounts, may either make all payments 

for allocable activity with federally 

permissible funds, or may allocate 

expenses for its allocable activities 

between its federal and nonfederal 

accounts according to specified allocation methods. Committees that 

choose to allocate expenses for certain 

allocable activities must report the allocation ratios used for each activity 

on Schedule H2, Allocation Ratios. 

The categories of allocable activity 

referred to on this Schedule include 

(1) fundraising events through which 

both federal and nonfederal funds 

are collected by one committee and 

(2) activities providing direct candidate support to both specific federal 

and specific nonfederal candidates. 

(For separate segregated funds and 

nonconnected committees only, this 

includes public communications or 

voter drives that refer to both federal 

and nonfederal candidates, regardless 

of any reference to a political party. 

Party committees may not allocate 

such expenses between their federal 

and nonfederal accounts; instead, they 

must treat them as “federal election 

activity” and report them accordingly 

on Line 30. See the instructions for 

Schedules B, H5 and H6 for more 

information.)

When To File

Schedule H2, the Allocation Ratios Schedule, must accompany each 

FEC Form 3X filed by a committee 

that discloses a disbursement for 

an allocated federal and nonfederal 

fundraising event or direct candidate 

support activity.

Methods of Allocation

(1) Fundraising expenses are to 

be allocated according to the “funds 

received method,” whereby allocation 

is based on the ratio of funds received 

by the committee’s federal account as 

compared to the total funds received 

by all of the committee’s accounts 

from each allocable fundraising event. 

Detailed instructions for calculating 

this ratio are contained in 11 CFR 

106.7(d)(4) (for party committees) and 

11 CFR 106.6(d) (for nonconnected 

committees and separate segregated 

funds). 

(2) The costs of direct candidate 

support activities are to be allocated 

according to a ratio based on the 

benefit expected to be derived by each 

candidate. Detailed instructions for 

calculating this ratio are contained in 

11 CFR 106.1(a). 

Line-by-Line Instructions

Enter the name of each activity or 

event in the appropriate blocks.

Note: Each individual fundraising event or activity providing direct 

candidate support must be assigned 

a unique identifying title or code. 

The exact title or code must be used 

consistently throughout a committee’s 

reports when disclosing transactions 

related to that activity or event.

The committee must enter the 

percentage of costs allocated to its 

federal account and its nonfederal 

account for each individual activity or 

event. These percentages are to be calculated according to the appropriate 

allocation method for each category 

of activity. 

For each individual activity or 

event, the committee must indicate 

whether it is a fundraising event or 

an activity providing direct candidate 

support. If the event represents activity for more than one category, the 

committee must list each category on 

a separate Line. The committee must 

also indicate whether the allocation 

ratio is new, revised or the same as 

previously reported for that activity 

or event.
Page 28 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE H3, TRANSFERS 

FROM NONFEDERAL 

ACCOUNTS FOR ALLOCATED 

FEDERAL/NONFEDERAL 

ACTIVITY 

(To Be Used to Show Transfers 

From Nonfederal Accounts to Federal 

Accounts For The Purpose of Paying 

Allocable Expenses)

Who Must File

Any State, district or local party 

committee, separate segregated fund 

or nonconnected committee that is 

active in both federal and nonfederal 

elections, and that has established 

separate federal and nonfederal accounts, may either make all payments 

for allocable activity with federally 

permissible funds, or may allocate 

expenses for its allocable activities 

between its federal and nonfederal 

accounts according to specified allocation methods. A committee that 

chooses to allocate allocable expenses 

must pay the bills for those expenses 

from either its federal account or from 

a separate allocation account which 

is also a federal account subject to 

the FECA’s reporting requirements. 

The committee may transfer funds 

from its nonfederal account to either 

of these federal accounts, solely for 

the purpose of paying the nonfederal 

share of allocable expenses. All such 

transfers must occur not more than 10 

days before or 60 days after the payments for which they are intended are 

made, and must be itemized on Schedule H3. This Schedule is used only in 

support of Line 18(a) of the Detailed 

Summary Page. All other federal account receipts should be itemized as 

required on Schedule A or Schedule 

H5, as appropriate.

When To File

Schedule H3 must be filed for each 

reporting period in which any funds 

are transferred from a nonfederal account to a federal account for the purpose of paying the nonfederal share 

of a committee’s allocable expenses.

Line-by-Line Instructions

Name of Account; Date of Receipt; 

Total Amount Transferred. The committee must enter its full name, the 

name of the nonfederal account from 

which each transfer is made, and the 

date and total amount of the transfer 

in the appropriate blocks.

Each transfer from a nonfederal 

account to a federal account may include funds intended to pay for more 

than one allocable activity. Therefore, 

the committee must indicate on Lines 

i) through vi) the purposes for which 

each transfer is made, and the amount 

designated for each such purpose. 

Line i) List the total amount used for 

administrative expenses. 

Line ii) List the total amount used for 

generic voter drive costs. 

Line iii) List the amount used for each 

allocable exempt activity (State, district and local party committees only).

Line iv) List the amount used for allocable direct fundraising activity. 

Line v) List the amount used for 

allocable direct candidate support. 

For separate segregated funds and 

nonconnected committees only, this 

includes amounts used for public 

communications or voter drives referencing both federal and nonfederal 

candidates (regardless of any reference 

to a political party). 

Note: In the space provided on 

Lines iv and v, list the activity or event 

identifier used on Schedule H2, Allocation Ratios, to identify each separate 

fundraising event or direct candidate 

support activity.

Line vi) List the amount used for public communications referring only to 

a political party (separate segregated 

funds and nonconnected committees 

only). 

Compute subtotals for each line 

at the bottom of each page for the 

transfers itemized on that page. Carry 

the “Total This Period” for the column 

“Total Amount Transferred” forward 

to Line 18(a) of the Detailed Summary Page.
 Federal Election Commission (Revised 05/2016) Page 29

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS 

FOR SCHEDULE H4, 

DISBURSEMENTS FOR 

ALLOCATED FEDERAL/

NONFEDERAL ACTIVITY 

(FEC FORM 3X)

(To Be Used For Allocated Federal/

Nonfederal Activity)

Who Must File

Any State, district or local party 

committee, separate segregated fund 

or nonconnected committee that is 

active in both federal and nonfederal 

elections, and that has established 

separate federal and nonfederal accounts, may either make all payments 

for allocable activity with federally 

permissible funds, or may allocate 

expenses for its allocable activities 

between its federal and nonfederal 

accounts according to specified allocation methods. A committee that 

chooses to allocate allocable expenses 

must pay the bills for those expenses 

from either its federal account or from 

a separate allocation account which is 

also a federal account subject to the 

FECA’s reporting requirements. The 

committee may transfer funds within 

specified time limits from its nonfederal account to cover the nonfederal 

share of the allocated expense. The 

committee must itemize each allocated 

disbursement for activity allocated 

between its federal and nonfederal 

accounts as made from its federal account or separate allocation account 

on Schedule H4. Only disbursements 

supporting Line 21(a), Allocated 

Federal/Nonfederal Activity, of the 

Detailed Summary Page are reported 

on Schedule H4. Disbursements supporting Line 21(b), Other Federal Operating Expenditures, of the Detailed 

Summary Page must be itemized on 

Schedule B, as required. All other disbursements from the federal account 

must also be itemized, as required, on 

Schedules B or E and by State, district 

and local party committees also on 

Schedules F or H6, as appropriate.

When to File

Schedule H4 must be filed for each 

reporting period in which disbursements are made from a committee’s 

federal account or separate allocation 

account to pay for allocated federal/

nonfederal expenses under 11 CFR 

106.6 or 106.7.

Line-by-Line Instructions 

Enter the committee’s full name in 

the appropriate block of each page.

For each disbursement itemized 

during the reporting period, provide 

the payee’s full name and mailing address, the date, and the purpose for 

which the disbursement was made.

Note: Purpose

(a) Purpose. The term “purpose” 

means a brief statement or description 

of why the disbursement was made. 

Examples of adequate descriptions 

include the following: salary (in the 

case of a party committee, only allocable when an employee spends 

25 percent or less of his or her time 

in a given month on federal election 

activity or activity in connection with 

a federal election), dinner expenses, 

media, polling, travel, party fees, 

phone banks, travel expenses and 

catering costs. However, descriptions 

such as “advance,” “election day expenses,” “other expenses,” “expense 

reimbursement,” “miscellaneous,” 

“outside services,” “get-out-the-vote” 

and “voter registration,” would not 

meet the requirement for reporting the 

purpose of a disbursement.

(b) Category/Type Code. Along 

with reporting the purpose of the 

expenditure as required above, the 

committee should also broadly characterize disbursements by providing 

the category/type code for each category of disbursement. Examples of 

the types of disbursements that fall 

within each of the broad categories 

are listed below. Use only one code for 

each itemized disbursement. In cases 

where the disbursement was for several purposes, the political committee 

should assign one code according to 

the primary purpose of the disbursement. Note that some of the category 

titles are not acceptable as the “purpose” of the disbursement and that 

the categories are not intended to 

replace or to serve as a substitute for 

the “purpose of disbursement.”

001 Administrative/Overhead Expenses (e.g., rent, postage, office 

supplies, equipment, furniture, 

ballot access fees, petition drives, 

party fees and legal and accounting expenses)

002 Travel Expenses—including 

travel reimbursement expenses 

(e.g., costs of commercial carrier tickets; reimbursements for 

use of private vehicles; advance 

payments for use of corporate aircraft; lodging and meal expenses 

incurred during travel)

003 Solicitation and Fundraising 

Expenses (e.g., costs for direct 

mail solicitations and fundraising 

events including printing, mailing 

lists, consultant fees, call lists, invitations, catering costs and room 

rental)

004 Advertising Expenses—including 

general public political advertising (e.g., purchases of radio/

television broadcast/cable time, 

print advertisements and related 

production costs)

005 Polling Expenses

006 Campaign Materials (e.g., buttons, bumper stickers, brochures, 

mass mailings, pens, posters and 

balloons)

007 Campaign Event Expenses (e.g., 

costs associated with candidate 

appearances, campaign rallies, 

town meetings, phone banks, 

including catering costs, door to 

door get-out-the-vote efforts and 

driving voters to the polls)

008 Transfers (e.g., to other affiliated/

party committees)
Page 30 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

009 Loans (e.g., loans made or repayments of loans received)

010 Refunds of Contributions (e.g., 

contribution refunds to individuals/persons, political party 

committees or other political 

committees)

011 Political Contributions (e.g., 

contributions to other federal 

committees and candidates, and 

donations to nonfederal candidates and committees)

012 Donations (e.g., donations to 

charitable or civic organizations)

(c) Unique Activity or Event 

Identifier. If the disbursement was 

for an allocable fundraising event or 

allocable direct federal and nonfederal candidate support, the activity or 

event must be identified by the unique 

activity or event identifier assigned to 

it on Schedule H2, Allocation Ratios, 

in addition to the purpose for which 

the disbursement was made.

Allocated Activity or Event. Identify the type of “allocated activity or 

event” for which each disbursement is 

made by checking the appropriate box. 

(Note for separate segregated funds 

and nonconnected committees only: 

For public communications that are 

made by a nonconnected committee or 

separate segregated fund and that refer 

only to a political party, check “Public 

Comm (ref to Party Only) by PAC.” 

For public communications and voter 

drives that refer to both federal and 

nonfederal candidates, regardless 

of any reference to a political party, 

check “Direct Candidate Support.”) 

A disbursement representing payment 

for more than one type of activity is 

reported as a memo entry followed by 

a break down of the disbursement by 

type of activity, with the appropriate 

boxes checked. The committee must 

also enter the aggregate amount of all 

disbursements made year-to-date as of 

this report for each type of activity or 

individual event. For fundraising and 

direct candidate support, a separate 

aggregate amount must be reported 

for each individual activity or event. 

For administrative expenses, generic 

voter drive activity, allocable exempt 

activities and allocable public communications that refer only to a party 

and are made by a separate segregated 

fund or nonconnected committee, one 

aggregate amount for all disbursements in that type is sufficient. 

Enter the total amount of each 

disbursement in the appropriate box. 

For each disbursement for allocated 

expenses, the committee must enter 

the total amounts allocated to the 

federal and nonfederal accounts in the 

appropriate boxes. For State, district 

and local party committees disclosing administrative expenses, allocable 

exempt activities and generic voter 

drive costs, the federal and nonfederal shares are derived from the fixed 

percentage stated on Schedule H1, 

Method of Allocation. For separate 

segregated funds and nonconnected 

committees disclosing administrative 

expenses, generic voter drive costs and 

public communications that refer only 

to a party, the federal and nonfederal 

shares are derived from the ratio, if 

any, disclosed on Schedule H1 for that 

type of disbursement. For the costs of 

fundraising and direct candidate support, these amounts are derived from 

the percentages stated for each event 

on Schedule H2, Allocation Ratios. 

(Note that administrative and fundraising expenses are neither allocated 

nor disclosed by a separate segregated 

fund when those costs are paid by its 

connected organization.)

If an allocated disbursement was 

made, in whole or in part, for direct 

candidate support (e.g., an in-kind 

contribution benefiting both specific federal and specific nonfederal 

candidates), the federal share of the 

disbursement must be disclosed on 

Schedule B, E or F, supporting Line 

23, 24 or 25 of the Detailed Summary 

Page, as appropriate and disclosed as 

a memo entry in the “Federal Share” 

box on Schedule H4. The “Federal 

Share” box on Schedule H4 should 

contain a reference to Schedule B, E or 

F and the appropriate Line number of 

the Detailed Summary Page on which 

this information is reported. The nonfederal share of the disbursement must 

be entered in the “Nonfederal Share” 

box on Schedule H4.

Compute subtotals for each page 

and totals for the reporting period for 

the total amount of disbursements, 

and for the total federal and nonfederal shares. The “Total This Period” 

for the federal share and the nonfederal share are carried forward to Lines 

21(a)(i) and 21(a)(ii), respectively, of 

the Detailed Summary Page.
 Federal Election Commission (Revised 05/2016) Page 31

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE H5, TRANSFERS 

OF LEVIN FUNDS RECEIVED 

(FEC FORM 3X)

(To Be Used to Show Transfers of 

Levin Funds from Nonfederal Account 

or Levin Account to Federal Account 

For The Purpose of Paying Allocable 

Expenses for Federal Election Activity)

Who Must File

 Any State, district or local party 

committee that is a political commit-

tee and engages in allocable federal 

election activities must file. (Definiti-

ions of “allocable federal election 

activities” appear on the instructions 

for Schedule H1.)

Reporting committees may either 

make all payments for that allocable 

federal election activity with federally 

permissible funds, or may allocate 

expenses for it between its federal 

account and Levin funds, according 

to the fixed percentage reported on 

Schedule H1. A party committee that 

chooses to allocate allocable expenses 

for “federal election activity” must 

pay for those expenses from either its 

federal account or from a separate 

allocation account which is also a 

federal account subject to the FECA’s 

reporting requirements. The commit-

tee may transfer Levin funds from its 

Levin account or nonfederal account 

to either of these federal accounts, 

solely for the purpose of paying the 

Levin share of allocable expenses. All 

such transfers must occur not more 

than 10 days before or 60 days after the 

payments for which they are intended 

are made, and must be itemized as re-

ceipts on Schedule H5. This Schedule 

is used only in support of Line 18(b) 

of the Detailed Summary Page. 

Line-by-Line Instructions

Name of Committee: Enter the 

committee’s full name.

For each transfer made, complete a 

block as follows:

Account Name: Enter the name 

of the Levin account or the name of 

the non-federal account from which 

a transfer of Levin funds has been 

made.

Breakdown of Transfer Received:

Note: Each transfer of Levin funds 

to a federal account may include funds 

intended to pay for more than one type 

of allocable federal election activity. 

Therefore, the committee must indi-

cate in each block on Lines i) through 

iv) the amount of each transfer for 

each type of allocable federal election 

activity. 

1. Enter the date and total amount 

of the transfer in the appropriate 

blocks.

2. Line i): List the total amount to be 

used for voter registration costs. 

3. Line ii): List the amount to be used 

for voter identification costs.

4. Line iii): List the amount to be used 

for get-out-the-vote costs.

5. Line iv): List the amount to be used 

for the costs of generic campaign 

activity (i.e., public communica-

tions covered by 11 CFR 100.25).

Compute subtotals as indicated 

at the bottom of each page for the 

transfers itemized on that page. Carry 

forward the “Total This Period” for 

the column “Total Amount Trans-

ferred” to Line 18(b) of the Detailed 

Summary Page.

When To File

File Schedule H5 for each reporting 

period in which any Levin funds are 

transferred to a federal account for the 

purpose of paying the Levin share of 

a committee’s allocable expenses.
Page 32 Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS 

FOR SCHEDULE H6, 

DISBURSEMENTS OF 

FEDERAL AND LEVIN FUNDS 

FOR ALLOCATED FEDERAL 

ELECTION ACTIVITY (FEC 

FORM 3X)

(To Be Used For Allocated Federal/

Levin Federal Election Activity)

Who Must File

Any State, district or local party 

committee that engages in allocable 

federal election activities (see 11 CFR 

300.32 and 300.33 and the instructions for Schedule H1), and that has 

established separate federal and Levin 

accounts, or that has raised Levin 

funds, may either make all payments 

for allocable federal election activity 

with federally permissible funds, or 

may allocate expenses for its allocable 

federal election activity between its 

federal account and Levin funds 

according to the fixed percentage reported on Schedule H1. A committee 

that chooses to allocate federal election activity expenses must pay for 

those expenses from either its federal 

account or from a separate allocation 

account which is also a federal account subject to the FECA’s reporting 

requirements. The committee may 

transfer Levin funds within specified 

time limits to cover the Levin share of 

the allocated expense. The committee 

must itemize each allocated disbursement made from its federal account 

or separate allocation account for 

allocable federal election activity on 

Schedule H6. Only disbursements 

supporting Line 30(a), Allocated Federal Election Activity, of the Detailed 

Summary Page should be reported on 

Schedule H6. Disbursements supporting Line 30(b), Federal Election Activity Paid Entirely with Federal Funds, 

should be reported on Schedule B for 

Line 30(b), as required. Itemize all 

other disbursements from the federal 

account, as required, on Schedule B, 

E, F or H4.

Line-by-Line Instructions 

Enter the committee’s full name in 

the appropriate block of each page.

For each disbursement itemized 

during the reporting period, provide:

1. The payee’s full name and mailing 

address; 

2. The date; and

3. The purpose for which the disbursement was made.

Purpose: The term “purpose” 

means a brief statement or description of why the disbursement was 

made. Examples of adequate descriptions include the following: dinner 

expenses, media, polling, travel, party 

fees, phone banks, travel expenses and 

catering costs. However, descriptions 

such as “advance,” “election day expenses,” “other expenses,” “expense 

reimbursement,” “miscellaneous,” 

“outside services,” “get-out-the-vote,” 

and “voter registration,” would not 

meet the requirement for reporting the 

purpose of a disbursement.

Identify the “type of allocated activity” for which each disbursement 

is made by checking the appropriate 

box. A disbursement representing 

payment for more than one category 

of activity is reported as a memo entry followed by a break down of the 

disbursement by category of activity, 

with the appropriate boxes checked. 

The committee must also enter the aggregate amount of all disbursements 

made year-to-date for each category 

of activity or individual event. 

The total amount of each disbursement must be entered in the appropriate box. For each disbursement, 

enter the total amounts allocated to 

the federal account and Levin funds 

in the appropriate boxes. The federal 

and Levin shares are derived from the 

percentage stated on the Schedule H1, 

Method of Allocation. 
 Federal Election Commission (Revised 05/2016) Page 33

INSTRUCTIONS FOR FEC FORM 3X AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE L, AGGREGATION 

PAGE, LEVIN FUNDS OF 

STATE, DISTRICT OR LOCAL 

PARTY COMMITTEES

(FEC FORM 3X)

Who Must File

All State, district or local party 

committees that are political committees under 11 CFR 100.5 must disclose 

certain information about Levin funds 

raised, and transferred or otherwise 

disbursed by the committee. Every 

reporting period, each such committee 

must file an Aggregation Page summarizing the receipts and disbursements 

of its Levin funds for that reporting 

period and for the calendar year-todate. The committee may disclose and 

itemize under 11 CFR 300.36(b)(2)

(iv) its receipt of Levin funds either at 

the time the receipts are first received 

and deposited or at a later date when 

the committee makes Levin disbursements out of Levin-eligible funds. If a 

committee maintains a separate Levin 

account, the committee must disclose 

and itemize the Levin receipts when 

they are deposited in the Levin account. A separate Aggregation Page 

must be submitted for each of the 

committee’s accounts that handles 

Levin funds, whether that account is a 

dedicated “Levin account” or whether 

it is another non-federal account. The 

committee must also attach Schedule 

L-A and Schedule L-B, itemizing the 

receipts and disbursements of Levin 

funds. 

Line-by-Line Instructions

Enter the committee’s full name 

and the coverage dates of the report 

in the appropriate blocks. 

To calculate the “Calendar Yearto-Date” figure for each Line, the 

committee should add the figure from 

the same Line of its previous report to 

the “Total This Period” for the current 

report. For the first report filed in a 

calendar year, the “Calendar Yearto-Date” figure and the “Total This 

Period” figure will be the same.

If there were no receipts or disbursements for a particular Line 

during the reporting period or the 

calendar year, enter “0” on the appropriate Lines. 

Receipts (Schedule L-A)

LINE 1. Enter the total amount of 

receipts of Levin funds from individuals, committees and other entities. For 

each individual or entity who has 

made one or more donations during 

the calendar year, the committee must 

disclose in a memo Schedule L-A the 

following information: the identification of the individual (full name, 

mailing address, name of employer 

and occupation) or entity (full name 

and mailing address), and the date of 

receipt and amount of each donation 

aggregating $200 or more. (See also 

instructions for Schedule A).

LINE 2. Enter the total of any other 

receipts disclosed in a memo Schedule 

L-A.

LINE 3. Add the total of Line 1 and 

Line 2.

Disbursements (Schedule L-B)

LINE 4. Enter the total amount of 

transfers of Levin funds made to 

the committee’s federal account or 

allocation account for each category 

of allocable federal election activity. 

Itemize each such transfer on a memo 

Schedule L-B in full. (See also instructions for Schedule B).

LINE 5. Enter the total amount of 

all other disbursements disclosed on 

a memo Schedule L-B. All such disbursements must be itemized if they 

exceed $200 or more. 

LINE 6. Add Lines 4(e) and 5 to derive the figure for total disbursements.

Summary

LINE 7. Enter the total amount of 

cash on hand at the beginning of 

the reporting period. For Column B 

(“Calendar Year-to-Date”), enter the 

total amount of cash on hand as of 

January 1 of the calendar year.

LINE 8. Enter the “Total This Period” 

figure from Line 3.

LINE 9. Add Lines 7 and 8 to derive 

the subtotal for receipts.

LINE 10. Enter the “Total This Period” figure from Line 6.

LINE 11. Subtract Line 10 from Line 

9 to derive the figure for Levin funds 

on hand at the close of the reporting 

period.

When To File

Submit Schedule L, the Levin 

Funds Aggregation Page, and supporting memo Schedules L-A and L-B 

with each report once the committee 

has combined receipts and disbursements of $5,000 or more in the aggregate for “federal election activity” 

during the calendar year as defined at 

11 CFR 100.24. Note that once this 

threshold is passed, the committee 

must file FEC reports on a monthly 

basis. 11 CFR 300.36(c)(1).