Federal Election Commission (Revised 05/2016), Page 1

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

FEC FORM 2: Statement of 

Candidacy

Used by the candidate to designate a 

Principal Campaign Committee; and, if 

applicable, to designate other authorized 

committees to receive and expend funds 

on his or her behalf.

FEC FORM 1: Statement of 

Organization

Used by all political committees to 

register under the federal election law.

FEC Form 6: 48 Hour Notice of 

Contributions/Loans Received

Discloses last-minute contributions 

of $1,000 or more received between the 

20th day and 48 hours before the day 

of an election in which the candidate 

participates.

FEC FORM 8: Debt Settlement 

Plan

Used by terminating committees to 

disclose the terms of debt settlements.

Illegible and Non-FEC Forms

Illegible reports and reports submitted 

on non-FEC forms are not acceptable 

and must be refiled.

Electronic Filing

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 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 

FEC FORM 3P: Schedules

A-P: Provides detailed information 

for each receipt that is required 

to be itemized. Use a separate 

Schedule A-P to support each 

line number that appears on the 

Detailed Summary Page.

B-P: Provides detailed information 

for each disbursement that is 

required to be itemized. Use a 

separate Schedule B-P to support 

each line number that appears 

on the Detailed Summary Page.

C-P: Shows all loans, endorsements and 

loan guarantees the committee 

receives or makes.

C-P-1:Shows all loans and lines of credit 

made by lending institutions to 

the committee.

D-P: Shows debts and obligations 

owed to or by the committee 

that are required to be disclosed. 

Z-P: Consolidates the financial activity 

of other committees authorized 

by the candidate for the same 

campaign.

Other Forms and Their Uses: The 

forms listed below are also available. 

When ordering, please order by form 

number.

FEC FORM 3P: Page 3, PostElection Detailed Summary Page

Used for the reporting period 

that includes the general election, in 

lieu of the Detailed Summary Page 

and portions of the Summary Page. 

Summarizes receipts and disbursements 

by type of activity; shows reporting 

period and both current and upcoming 

election cycle-to-date totals for each 

type of activity.

Use FEC FORM 3P to file your 

report. Listed below are the summary 

pages and schedules of FEC FORM 

3P, with an explanation of what each 

discloses. Detailed instructions are 

included on the back of each form. 

These forms may be duplicated.

FEC FORM 3P: Pages 1–2, 

Summary Page

Identifies the committee; discloses 

the committee’s total receipts and 

disbursements for the reporting period 

and the aggregate election cycle-to-date.

FEC FORM 3P: Pages 3–4, 

Detailed Summary Page

Summarizes receipts and 

disbursements by type of activity; 

shows reporting period and aggregate 

election cycle-to-date totals for each 

type of activity.

FEC FORM 3P: Pages 

5–7, Allocation of Primary 

Expenditures by State for a 

Presidential Candidate

Summarizes the allocation of primary 

expenditures by state; shows reporting 

period and campaign-to-date totals; to 

be used only by Presidential candidates 

receiving federal funds.

FEC FORM 3P: Page 8, 

Worksheet to Calculate 

Expenditures Subject to 

Overall Limitation of 52 U.S.C. § 

30116(b)(1)(A) 

Provides guidance concerning the 

calculation of the amount to be reported 

on Line 13 of FEC FORM 3P, Page 

2. This worksheet must be retained to 

support, in part, the amount reported 

on Line 13.

FEDERAL ELECTION COMMISSION

Report of Receipts and Disbursements by an Authorized Committee of 

a Candidate for the Office of President or Vice President

(FEC DISCLOSURE FORM 3P)
Page 2, Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

form in an electronic format. See the 

instructions for more information on 

filing electronically.

Computerized Filing

FEC FORM 3P may be filed 

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

Reports may not be filed by FAX 

because original signatures are required.

To request additional forms, call the 

Information Division at 800/424-9530 

or 202/694-1100.
Federal Election Commission (Revised 05/2016), Page 3

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

INSTRUCTIONS FOR FEC 

FORM 3P

WHO MUST FILE 

All political committees authorized 

in writing by a candidate for the Office 

of President or Vice President must file 

reports of receipts and disbursements on 

FEC Form 3P, whether or not publicly 

funded. A political committee that is the 

authorized committee of candidates for 

both offices shall also use FEC Form 3P. 

NOTE: Committees must file 

reports in an electronic format if they 

have received contributions or made 

expenditures in excess of $50,000 during 

a calendar year, 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.

An authorized committee is 

considered to have reason to expect it 

will exceed the electronic filing threshold 

for the following two calendar years after 

the calendar year in which it exceeds 

$50,000 in contributions or expenditures. 

Exception: This does not apply to an 

authorized committee with $50,000 or 

less in net debts outstanding on January 

1 of the year following the general 

election that anticipates terminating 

prior to January 1 of the next election 

year, as long as the candidate has not 

qualified as a candidate in the next 

election and does not intend to become 

a federal candidate in the next election.

A new authorized committee with 

no previous receipts or expenditures 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.

WHEN TO FILE

Election Year

If on January 1 of the election year 

the committee has received or anticipates 

receiving contributions aggregating 

$100,000 or more, or makes or anticipates 

making expenditures of $100,000 or 

more, it shall file: 

• A monthly report no later than 

the 20th day after the last day of 

the previous month which shall be 

complete as of the last day of that 

month. 

• A 12 Day Pre-Election Report no 

later than the 12th day before the 

general election in which the candidate 

seeks election, which 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 30 Day Post-General Election 

Report no later than 30 days after the 

general election, which must include 

transactions from the closing date 

of the last report filed through the 

20th day after the general election. 

• A year-end report which must include 

all transactions from the closing 

date of the last report filed through 

December 31, and be filed no later 

than January 31 of the following 

calendar year.

The 12 Day Pre-Election, 30 Day PostGeneral Election, and year-end reports 

are filed in lieu of monthly reports for 

November and December.

If on January 1 of the election year the 

committee does not anticipate receiving 

contributions aggregating $100,000 or 

more, or does not anticipate making 

expenditures of $100,000 or more, it 

shall file:

• A quarterly report no later than April 

15, July 15, October 15, and January 

31. The report shall be complete as of 

the last day of the previous calendar 

quarter.

• A 12 Day Pre-Election Report no 

later than the 12th day before any 

election in which the candidate 

seeks nomination or election, which 

must include all transactions from 

the closing date of the last report 

filed through the 20th day before 

the election.

• A 30 Day Post-General Election 

Report filed no later than 30 days 

after the general election, which 

must include transactions from 

the closing date of the last report 

filed through the 20th day after the 

general election

If the committee receives contributions 

aggregating $100,000 or more, or makes 

expenditures aggregating $100,000 or 

more, the treasurer shall begin filing 

monthly reports at the next reporting 

period.

Non-Election Year

During a non-election year the 

treasurer shall file either monthly or 

quarterly reports. To change its filing 

schedule, the committee must first notify 

the Commission in writing.

Timely Filing

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 

a Pre-Election Report so mailed must 

be postmarked no later than midnight 

of the 15th day before the date of the 

election. (The same is true for priority or 

express mail with delivery confirmation 

or an overnight mail service that 

offers on-line tracking.) 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 must be received and 

validated by the Commission’s computer 

system on or before 11:59 p.m. Eastern 
Page 4, Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

Standard/Daylight Savings Time on 

the prescribed filing date in order to 

be considered timely filed.

WHERE TO FILE

All reports and any amendments to 

reports must be filed in original form 

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. Principal campaign 

committees of Presidential candidates 

making expenditures in states that have 

qualified for the Commission’s state filing 

waiver program are not required to file 

copies of their reports and statements 

with those states. All states and most 

territories have qualified for a filing 

waiver. A complete list of qualified 

states and territories is available from 

the Federal Election Commission.

TREASURER’S 

RESPONSIBILITY 

A copy of this report shall be 

preserved by the treasurer of the political 

committee for a period of not less than 

3 years after the report was filed. The 

treasurer of the political committee is 

responsible for the timely and complete 

filing of the report and for the accuracy 

of any information contained in it.

ELECTION CYCLE REPORTING

Authorized committees must report 

receipts and disbursements on an 

election-cycle basis. The election cycle 

for disclosure purposes begins the day 

after the previous general election for 

a seat or office, and ends on the day of 

the next general election for that seat 

or office. See 11 CFR 100.3(b).

REPORT PREPARATION

• The reporting schedules should be 

filled out first so that the totals can 

be derived for each category.

• The total figures should be carried 

forward to the Detailed Summary 

Page and then (where appropriate) 

from the Detailed Summary Page 

to the Summary Page.

• The Detailed Summary Page should 

be filled out before completing the 

Summary Page.

• Reports prepared by other political 

committees authorized by the 

candidate are required to be filed 

along with the reports of the principal 

campaign committee.

LINE BY LINE INSTRUCTIONS 

FOR SUMMARY PAGE

LINE 1. Print or type the complete name 

and mailing address of your committee. 

LINE 2. Enter the FEC Identification 

Number assigned to the committee.

LINE 3. Check the appropriate box for 

“Type of Report”

LINE 4. Indicate whether the report 

is an amendment.

LINE 5. Enter the coverage dates (month/

day/year) for this report. All activity 

from the ending coverage date of the 

last report filed must be included.

LINE 6. Enter the total amount of 

cash on hand at the beginning of the 

reporting period. This amount includes: 

currency; balance on deposit in banks, 

savings and loan institutions and other 

depository institutions; certificates of 

deposit, traveler’s checks owned by the 

committee, treasury bills and other 

committee investments valued at cost.

LINE 7. Transfer the amount from Page 

3, Column A of Line 22 to Line 7.

LINE 8. Add Lines 6 and 7 to derive 

the figure for Line 8.

LINE 9. Transfer the amount from Page 

4, Column A of Line 30 to Line 9.

LINE 10. Subtract Line 9 from Line 8 

to derive cash on hand at the close of 

the reporting period for Line 10.

LINE 11. Transfer the total amount 

of debts and obligations owed TO the 

committee from Schedule C-P and D-P.

LINE 12. Transfer the total amount 

of debts and obligations owed BY the 

committee from Schedule C-P and D-P.

LINE 13. Transfer the total amount 

of expenditures subject to limitation 

from Worksheet item I.

LINE 14. Subtract the aggregate election 

cycle-to-date total of contribution 

refunds (Page 4, Line 28d, Column 

B), from the aggregate election cycleto-date total of contributions (Page 

3, Form 3P, Line 17e, Column B) to 

arrive at net contributions on Line 14.

LINE 15. Subtract the aggregate 

election cycle-to-date total of offsets 

to expenditures for operating expenses 

(Page 3, Line 20(a), Column B), from 

the aggregate election cycle-to-date 

total of operating expenditures (Page 

4, Form 3P, Line 23, Column B).

SPECIAL INSTRUCTIONS 

FOR REPORT THAT COVERS 

GENERAL ELECTION DAY

For this report ONLY, principal 

campaign committees must fill out Parts 

III and IV on Page 5 (Post-Election 

Detailed Summary Page) in lieu of filling 

out Lines 14 and 15 on the Summary 

Page. This requirement applies to the 

reporting period that includes the date 

of the general election. 
Federal Election Commission (Revised 05/2016), Page 5

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

INSTRUCTIONS FOR FEC 

FORM 3P, PAGES 3–4

An authorized committee must 

report the total amount of receipts 

and disbursements during the reporting 

period and during the election cycle on 

FEC Form 3P. FEC Form 3P, pages 

3–4 (Detailed Summary of Receipts 

and Disbursements) is broken down 

into various categories of receipts and 

disbursements. Use Schedule A-P or 

Schedule B-P to list each receipt or 

disbursement required to be itemized. 

The total for each category (“Total 

This Period” from Schedule A-P or 

Schedule B-P) should then be added 

to unitemized receipts or disbursements 

for that category, and entered on the 

appropriate line of the detailed summary. 

If there are no receipts or disbursements 

for a particular category for a reporting 

period or election cycle, enter “0.”

To derive the “election cycle-to-date” 

figure for each category, the political 

committee should add the “election 

cycle-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 election cycle, 

the “election cycle-to-date” figure is 

equal to the “Total This Period” figure.

LINE 16. Enter total amount of federal 

funds received by the committee during 

the reporting period. These receipts must 

be itemized on Schedule A-P regardless 

of the amount.

LINE 17(a)(i). Enter the total amount 

of itemized contributions (other than 

loans) from individuals/persons other 

than political committees on Line 17(a)

(i). Each contribution made by a person 

who has made one or more contributions 

during the election cycle aggregating 

in excess of $200 must be itemized on 

Schedule A-P. The committee must 

provide the identification (full name, 

mailing address, occupation and name 

of employer) of the person, the date 

and amount of each contribution 

aggregating in excess of $200, the 

aggregate election cycle-to-date total 

and whether the contribution is for a 

primary, general or other election.

LINE 17(a)(ii) Enter the total amount 

of unitemized contributions (other than 

loans) from individuals/persons other than 

political committees on Line 17(a)(ii).

LINE 17(a)(iii) For Columns A and B, 

add Lines 17(a)(i) and 17(a)(ii) to derive 

figures for Line 17(a)(iii).

LINE 17(b). Enter the total amount 

of contributions (other than loans) 

from political party committees on 

Line 17(b). These contributions must 

be itemized on Schedule A-P regardless 

of the amount. For each contribution, 

provide the identification (full name and 

address) of the committee, the date and 

amount of the contribution, the aggregate 

election cycle-to-date total and whether 

the contribution is for a primary, general 

or other election.

LINE 17(c). Enter the total amount of 

contributions (other than loans) from 

other political committees on Line 17(c). 

These contributions must be itemized on 

Schedule A-P regardless of the amount. 

For each contribution, include the 

aggregate election cycle-to-date total, 

and whether the contribution is for a 

primary, general or other election. Do 

not abbreviate committee names.

LINE 17(d). Enter the total amount of 

contributions (other than loans) from the 

candidate on Line 17(d). If the candidate 

makes one or more contributions during 

the election cycle aggregating in excess 

of $200, the committee must provide on 

Schedule A-P the identification of the 

candidate (full name, mailing address, 

occupation and name of employer), the 

date and amount of each contribution 

aggregating in excess of $200, and the 

aggregate election cycle-to-date totals.

LINE 17(e). For both Column A and 

Column B, add Lines 17(a)(iii), 17(b), 

17(c) and 17(d) to derive figures for Line 

17(e).

LINE 18. Enter the total amount 

of transfers from other authorized 

committees of the same candidate. 

Loans and loan repayments received 

from other authorized committees of 

the same candidate must be included on 

this line and not on Line 19(b). These 

transfers must be itemized on Schedule 

A-P, regardless of the amount. For 

each transfer, provide the identification 

(full name and mailing address) of the 

committee, the date and amount of 

the transfer and the aggregate election 

cycle-to-date total.

LINE 19(a). Enter the total amount 

of loans made or guaranteed by the 

candidate on Line 19(a). This category 

includes personal loans from the 

candidate and loans from lending 

institutions which are secured, endorsed 

or guaranteed by the candidate and 

used in connection with the candidate’s 

campaign for Federal office. All loans 

made, guaranteed or endorsed by the 

candidate must be itemized on Schedule 

A-P, regardless of the amount. For each 

loan, provide the identification of the 

candidate (full name, mailing address, 

occupation and name of employer), the 

date and amount of the loan and the 

aggregate election cycle-to-date total 

(see also instructions for Schedule C-P1). NOTE: A loan guaranteed by the 

candidate and any other person(s) must 

be apportioned between the candidate 

on Line 19(a) and the other person(s) 

on Line 19(b).

LINE 19(b). Enter the total amount of 

all other loans received on Line 19(b). 

This category includes all other types of 

loans. These loans must be itemized on 

Schedule A-P, 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, the date and amount of the 

loan, the aggregate election cycle-todate total and whether the loan is for 

a primary, general or other election. 

The committee must also provide on 

Schedule C-P-1 the identification of any 

endorser or guarantor and the amount 
Page 6, Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

of the endorsement or guarantee (see 

also instructions for Schedule C-P-1).

LINE 19(c). For both Column A and 

Column B, add Lines 19(a) and 19(b) 

to derive the figures for Line 19(c).

LINE 20(a). Enter the total amount 

of offsets to operating expenditures 

(including refunds, rebates and returns 

of deposits) on Line 20(a). For each 

person who provides rebates, refunds and 

other offsets to operating expenditures 

aggregating in excess of $200 during 

the election cycle, the committee 

must provide on Schedule A-P the 

identification of the person, the date 

and amount of each receipt aggregating 

in excess of $200 and the aggregate 

election cycle-to-date total.

LINE 20(b). Follow the instructions for 

Line 20(a) to report offsets to fundraising 

disbursements.

LINE 20(c). Follow the instructions 

for Line 20(a) to report offsets to legal 

and accounting disbursements.

LINE 20(d). For both Column A and 

Column B, add Lines 20(a), 20(b) and 

20(c) to derive the figures for Line 20(d).

LINE 21. Enter the total amount of 

other receipts (including dividends, 

interest and repayments by persons 

of loans made by the committee) on 

Line 21. For each person who provides 

any dividends, interest or other receipts 

aggregating in excess of $200 during 

the election cycle, the committee 

must provide on Schedule A-P the 

identification of the person, the date 

and amount of each receipt aggregating 

in excess of $200 and the aggregate 

election cycle-to-date totals.

LINE 22. For both Column A and 

Column B, add Lines 16, 17(e), 18, 

19(c), 20(d) and 21 to derive the figures 

for Line 22.

LINE 23. Enter the total amount of 

operating expenditures on Line 23. 

Examples of operating expenditures 

are: media advertising, newspaper 

advertising, salaries, travel, rent and 

telephones. For each person who receives 

payments for operating expenditures 

aggregating in excess of $200 during 

the election cycle, the Committee must 

provide on Schedule B- P the full name 

and mailing address, date, amount and 

purpose of the expenditure (see also 

instructions for Schedule B-P).

LINE 24. Enter the total amount of 

transfers to other authorized committees 

of the same candidate on Line 24. These 

transfers must be itemized on Schedule 

B-P, regardless of the amount. For 

each transfer, provide the full name 

and mailing address of the recipient 

committee, date and amount, and state 

that the purpose of the disbursement 

is a “transfer.”

LINE 25. Enter the total amount of 

fundraising disbursements on Line 

25. For each person who receives 

payments for fundraising disbursements 

aggregating in excess of $200 during 

the election cycle, the committee must 

provide on Schedule B-P the full name 

and mailing address, date, amount and 

purpose of the disbursement.

LINE 26. Enter the total amount 

of exempt legal and accounting 

disbursements on Line 26. For each 

person who receives payments for exempt 

legal and accounting disbursements 

aggregating in excess of $200 during 

the election cycle, the committee must 

provide on Schedule B-P the full 

name and mailing address, the date 

and amount of each disbursement 

aggregating in excess of $200 and the 

purpose of the disbursement.

LINE 27(a). Enter the total amount 

of loan repayments of loans made or 

guaranteed by the candidate on Line 

27(a). All loan repayments must be 

itemized on Schedule B-P, regardless 

of the amount. For each person who 

receives a loan repayment, provide the 

full name, mailing address, date and 

amount, and state that the purpose of the 

disbursement is a “loan repayment” (see 

also instructions for Schedule C-P-1). 

LINE 27(b). Enter the total amount of 

loan repayments of all other loans on 

Line 27(b). (See instructions for Line 

27(a) for other reporting requirements.)

LINE 27(c). For both Column A and 

Column B, add Lines 27(a) and 27(b) 

to derive the figures for Line 27(c).

LINE 28(a). 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-P, the committee must provide on 

Schedule B-P the full name, mailing 

address, date and amount, and state 

that the purpose of the disbursement 

is a “contribution refund.”

LINE 28(b). Enter the total amount 

of contribution refunds to political 

party committees on Line 28(b). All 

such refunds must be itemized on 

Schedule B-P, regardless of the amount. 

For each contribution refund, provide 

the full name, mailing address, date and 

amount, and state that the purpose of 

the disbursement is a “contribution 

refund.”

LINE 28(c). 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). For both Column A and 

Column B, add Lines 28(a), 28(b) and 

28(c) to derive the figures for Line 28(d).

LINE 29. Enter the total amount of 

other disbursements on Line 29. For each 

person who receives any disbursement(s) 

not otherwise disclosed that aggregates 

in excess of $200 during the election 

cycle, the committee must provide the 

full name and address of each such 

person, together with the date, amount 

and purpose of any such disbursement.
Federal Election Commission (Revised 05/2016), Page 7

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

LINE 30. For both Column A and 

Column B, add the totals on Lines 

23, 24, 25, 26, 27(c), 28(d) and 29 to 

derive the figures for Line 30.

LINE 31. Enter the total amount of 

items on hand to be liquidated on 

Line 31. This category is comprised of 

contributions received by the committee 

in the form of stocks, bonds, art objects 

and other similar items to be liquidated. 

The amount of such items on hand at 

the close of the reporting period must 

be disclosed on Line 31. For additional 

information regarding disclosure of 

these items, see 11 CFR 104.13(b).

SPECIAL INSTRUCTIONS 

FOR REPORT THAT COVERS 

GENERAL ELECTION DAY

For this report ONLY, principal 

campaign committees must complete 

Pages 3–5 of the Post-Election Detailed 

Summary Page in lieu of Pages 3 and 

4 of the Detailed Summary Page. This 

requirement applies to the reporting 

period that includes the date of the 

general election. 
Page 8, Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

INSTRUCTIONS FOR FEC 

FORM 3P, PAGE 8

(Used Only by Primary Committees 

Receiving or Expecting to Receive Federal 

Matching Funds)

There are five general categories of 

expenditures that are to be allocated to a 

campaign in a particular state. The sum 

of these expenditures are to be reported 

on the appropriate line for the state for 

both the reporting period and aggregate 

total-to-date. Each expenditure, in the 

categories listed below, shall be allocated 

to the state it is intended to influence. 

This is not necessarily the state in which 

the expenditure was incurred or paid.

For the complete rules on Allocation 

of Expenditures to States, including 

the methods for allocating categories 

of expenditures, please refer to Title 

11 of the Code of Federal Regulations, 

section 106.2.

Media Expenditures

Allocable costs include expenditures 

for campaign advertising distributed 

through print media (newspapers, 

magazines, etc.), radio, television and 

similar types of advertising broadcasts. 

Media expenditures that are not allocable 

to any state need not be reported on 

this page. Such expenditures include 

those incurred for advertisements on 

national networks, national cable or in 

publications distributed nationwide, 

expenditures for media production costs 

and commissions paid in connection 

with print or broadcast media. (Costs 

of shipping material to a broadcaster 

or publisher are not production 

costs but are considered part of the 

allocable media air time or space costs.) 

Expenditures for the cost of media time 

or space used after the primary election 

has been held in a particular state are 

not allocable to that state.

Expenditures for Mass Mailings 

and Other Campaign Materials

Allocable costs include expenditures 

for mass mailings of more than 500 

pieces to a particular state (fundraising 

and political mail, newsletters, etc.), and 

expenditures for the cost of shipping 

campaign materials (pins, bumper 

stickers, hats, T-Shirts, handbills, posters, 

yard signs, etc.). Expenditures for the 

purchase of the campaign materials 

described above are not allocable to 

any state unless they are distributed by 

mass mail or print media, or are used 

in the state in which they are produced. 

Non-allocable expenditures need not 

be reported on this page.

Overhead Expenses of State 

Offices and Other Facilities

Allocable expenses include rent, 

utilities, equipment, furniture, supplies, 

telephone service base charges, etc. 

associated with committee offices whose 

activities are directed at a particular 

state. In addition, expenses associated 

with campaign events held in a state are 

included in allocable overhead. Such 

expenses include costs associated with 

the rental of space in which to hold the 

event, catering, furniture, sound systems, 

staging, decorations, entertainment, 

etc. Fifteen percent of overhead costs 

may be considered exempt compliance 

costs. See 11 CFR 106.2(b)(2)(iii). 

Expenditures for Special 

Telephone Programs

Special telephone programs include 

voter registration, get-out-the-vote 

efforts, fundraising and telemarketing 

efforts conducted on behalf of the 

candidate. Expenses associated with 

a telephone program targeted at a 

particular state are allocable to that state 

regardless of the location from which the 

calls are made. Such expenses include 

the cost of designing the program, costs 

of installing or renting telephone lines 

and equipment, toll charges, personnel 

costs, consultants’ fees, related travel 

costs, and facilities rental including a 

pro rata portion of national, regional, or 

state office space used for such purposes.

Public Opinion Poll 

Expenditures

Allocable expenses include 

expenditures incurred for consultants’ 

fees, travel costs and other expenses 

associated with designing and conducting 

the poll. Expenditures for conducting 

a nationwide public opinion poll need 

not be allocated to any state.

Expenses that are not Allocated

Not included among expenses that are 

allocable to each state are expenditures 

for the administration, staff and 

overhead of the national campaign 

headquarters. Also not included are 

salaries of staff working in the state 

or travel expenses for campaign staff, 

except as noted in the categories above, 

and consultants’ fees which relate to 

national campaign strategy.

Fundraising Expenditures

Except for direct mail expenses, 

50% of all allocable expenses may be 

considered exempt fundraising. Direct 

mail expenses for mailings occurring 

more than 28 days before a primary 

election may be considered 100% exempt 

fundraising. Those occurring within 

28 days of a state’s primary may be 

considered 50% fundraising. See 11 

CFR 110.8(c)(2).

Allocation This Period and Total 

Allocation to Date

The column “Allocation this 

Period” reflects all allocable operating 

expenditures made by the committee 

during the reporting period, including 

any allocable expenditures made by 

other authorized political committees 

of the candidate. The column “Total 

Allocation To Date” is derived by adding 

the “Total Allocation To Date” from 

the previous report to “Allocation This 

Period” to provide total expenditures 

subject to individual state limits for 

the campaign.
Federal Election Commission (Revised 05/2016), Page 9

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

Expenditures Subject to 

Limitation (Page 8) (Calculated 

from FEC Form 3P, pages 3-4. 

This worksheet must be retained 

to support, in part, the amount 

reported on Line 13.)

“Expenditures Subject to Limitation” 

(Page 8) of FEC Form 3P is for use by 

a candidate or the principal authorized 

committee of a candidate, to track 

expenditures subject to limitation 

during the primary campaign (52 U.S.C. 

§ 30116(b)(1)(A)). As soon as possible 

after the beginning of the calendar year, 

the Commission will publish the adjusted 

limits to be used during the election cycle. 

The 20% fundraising exemption will be 

based on the published overall expenditure 

limitation.

LINE A. From FEC Form 3P, page 4, 

enter the election cycle-to-date total for 

operating expenditures.

LINE B. From FEC Form 3P, page 3, 

enter the election cycle-to-date total of 

offsets to operating expenditures.

LINE C. Subtract Line B from Line A.

LINE D. From FEC Form 3P, page 3, 

enter the election cycle-to-date total for 

fundraising disbursements.

LINE E. From FEC Form 3P, page 3, 

enter the election cycle-to-date total for 

offsets to fundraising disbursements.

LINE F. Subtract Line E from Line D to 

obtain the net fundraising disbursements 

for the current election cycle.

LINE G. Enter 20% of the overall 

expenditure limit as published by the 

FEC.

LINE H. Subtract Line G from Line F. 

If the result is less than zero, enter -0-. 

If greater than zero, enter the amount.

LINE I. Add Line C and Line H to obtain 

the total of operating expenditures made 

by the Committee subject to 52 U.S.C. 

§ 30116(b)(1)(A) limitation. The total 

reflected on Line I “Total Expenditures 

Subject to Limitation,” is carried forward 

to FEC Form 3P, Page 2, Line 13.

If the candidate has authorized 

other political committees, the 

principal campaign committee must 

first consolidate the receipt and 

disbursement activity on FEC Form 

3P-Z (Consolidated Report of Receipts 

and Disbursements). “Expenditures 

Subject to Limitation” (Page 8) of 

FEC Form 3P is completed using the 

appropriate column totals from the 

current election cycle consolidation 

reports.
Page 10, Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE A-P

 Use Schedule A-P to list each 

receipt required to be itemized. DO 

NOT combine more than one category 

of receipts on the same Schedule A-P. 

Instead, use a separate Schedule A-P 

for each category of receipts. The line 

number of the Detailed Summary Page 

to which each Schedule A-P pertains 

should be identified in the upper right 

hand 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 of the contributor, 

date and amount of the receipt, and the 

aggregate election cycle-to-date 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 Website).

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, 

the person’s full name and address. Do 

not abbreviate committee names.

The occupation and name of employer 

are only required to be provided for 

receipts from individuals. “Occupation” 

means the principal job title or position 

of an individual, 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. Use 

“self-employed,” if applicable.

Authorized committees must indicate 

the election for which the receipt was 

given. In the event the receipt was given 

for an election other than the current 

cycle primary or general election, the 

“Other” block must be checked and the 

type of election or purpose specified. 

The “aggregate election cycle-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 

during the election cycle. If a receipt is 

the only receipt from a person during 

the election cycle, the aggregate election 

cycle-to-date total must still be entered.

Check the ‘Memo’ 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 “Total This Period” amount 

(the last line on Schedule A-P) must 

be added to all other receipts for that 

category which are not itemized and 

carried forward to Column A, “Total 

This Period” of the corresponding line 

of the Detailed Summary Page.

Contributions to a candidate or 

authorized committee which are not 

designated by the contributor for a 

specific election must be counted toward 

the contributor’s 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. See 11 

CFR 110.1(b).

Prohibited and Excessive 

Contributions

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. Otherwise, 

it must be refunded within thirty days 

of its receipt.

A contribution which appears to be 

excessive, either on its face or when 

aggregated with other contributions 

from the same person, may be 

returned or deposited into a campaign 

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. 

The contributor may also be asked 

to redesignate the contribution for a 

different election if such a contribution 

would otherwise be permissible. If no 

redesignation or reattribution is received, 

the excessive contribution must be 

refunded within sixty days of its receipt. 

Both redesignations and reattributions 

are to be reported as memo entries 

on the report covering the period 

in which the committee receives the 

redesignations or reattributions. Indicate 

how the contribution(s) was reported 

initially, followed by the redesignated 

or reattributed entry(ies). See 11 CFR 

104.8 for the reporting of these types 

of contributions. Committees receiving 

public funds should also see 11 CFR 

9003.3.

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, a contribution 

in-kind from an individual must be 

itemized on Schedule A-P and reported 

under the category for “Contributions 

From Individuals/Persons Other Than 

Political Committees.” The value of each 

contribution in-kind must be entered 

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 

election cycle-to-date” total must include 

the total amount of all contributions 

that the person has contributed to the 

committee during the election cycle. 

The item must be labeled “contribution 

in-kind” and include the nature of the 

contribution (e.g., consulting, polling, 

etc.). Each contribution in-kind must 

also be reported in the same manner as 
Federal Election Commission (Revised 05/2016), Page 11

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

an operating expense on Schedule B-P 

for the appropriate Line (e.g., Line 23, 

Operating Expenditures) and included 

in the total for that line number.

Earmarked Contributions

For each earmarked contribution 

received (regardless of the amount), 

the political committee must report on 

Schedule A-P the name and address of the 

original contributor, the date of receipt 

and the amount of the contribution 

and, if the original contributor makes 

contributions aggregating in excess of 

$200 to the political committee during 

the election cycle, the occupation and 

name of employer. If the contribution 

passes through a political committee 

or Federal candidate, the conduit 

(intermediary) committee must disclose 

each contribution, regardless of the 

amount, on both Schedule A-P and 

Schedule B-P 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-P attached to the 

conduit’s next report and 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, the political committee must 

report each conduit through which 

the earmarked contribution passed, 

including the name and address of 

the conduit, the date the earmarked 

contribution was received from the 

conduit by the recipient committee, 

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.

Partnership Contributions

A contribution from a partnership 

must be itemized if it is in excess of or it 

aggregates in excess of $200 during the 

election cycle. If the portion attributed 

to a single partner exceeds $200 during 

the election cycle, or exceeds $200 when 

aggregated with previous contributions 

from that individual during the election 

cycle, the required information for that 

individual’s contribution must also 

be itemized as a memo entry to the 

partnership contribution. See 11 CFR 

110.1(e) and 11 CFR 104.3(a).

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 thereby 

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-P, the return of the check 

must also be itemized as a negative entry 

on Schedule A-P. If the receipt of the 

check was not required to be reported, 

the return of the check should not be 

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. For a detailed 

explanation of when the Treasurer has 

exercised “Best Efforts,” see section 104.7 

of the Commission’s regulations (11 

CFR 104.7). 
Page 12, Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE B-P

GENERAL

Use Schedule B-P to list each 

disbursement required to be itemized. 

DO NOT combine more than one 

category of disbursements on the same 

Schedule B-P. Instead, use a separate 

Schedule B-P for each category of 

disbursements. The line number of 

the Detailed Summary Page to which 

each Schedule B-P pertains should 

be identified in the upper right hand 

corner of each Schedule. In addition, the 

committee’s full name must be entered 

in the appropriate block.

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.

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, travel expense 

reimbursement, 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.

For disbursements that are 

contributions to Federal candidates or 

authorized committees, the committee 

must include under “Purpose of 

Disbursement” the name of the 

candidate and office sought (including 

State and congressional district, where 

applicable) and the aggregate election 

cycle-to-date total of contributions 

made to that candidate or committee 

in the purpose of disbursement box. 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. In the event the contribution 

was made for an election prior to the 

current election cycle, the “Other” block 

must be checked and the type of election 

specified (e.g., “General 2016,” “Primary 

2016”). The election check-off boxes 

provided for each itemized entry on 

Schedule B-P should not be used when 

itemizing operating expenditures.

Check the ‘Memo’ 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 “Total This Period” amount 

(the last line on Schedule B-P) must 

be added to all other disbursements 

for that category that are not itemized 

and carried forward to Column A of 

the corresponding line of the Detailed 

Summary Page.

MISCELLANEOUS

Contributions In-Kind

Contributions in-kind received by 

the committee which are itemized on 

Schedule A-P must also be itemized for 

the appropriate line number on Schedule 

B-P. In addition, in the “Purpose of 

Disbursement” box include the notation 

“Contribution In-Kind,” and the nature 

(e.g., computers, polling, etc.).

Void Checks

Disbursements that are reported 

and later voided should be adjusted 

by a negative entry to the appropriate 

category of disbursement. If the original 

check was itemized on Schedule B-P, the 

negative entry reversing the disclosure 

should also be itemized.
Federal Election Commission (Revised 05/2016), Page 13

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE C-P, LOANS

(FEC FORM 3P)

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-P, 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-P. Instead, use a separate Schedule 

C-P. Report each loan separately until 

extinguished.

Loans Owed By the Committee

Itemize each loan received by 

the committee on Schedule A-P for 

the appropriate line of the Detailed 

Summary Page, and also disclose it 

on Schedule C-P (see also instructions 

for Schedule A-P for itemizing loans 

received by the committee) and Schedule 

C-P-1 (if applicable). 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-P in the 

appropriate boxes: (1) full name, mailing 

address and zip code of the creditor; (2) 

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).

Enter certain additional information 

on Schedule C-P 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) whether the loan is from the personal 

funds of the candidate; (4) 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); (5) 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 (6) check the box if the loan has 

been secured.

In instances where the loan has 

endorsers or guarantors, supply 

the following information: (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.

In instances where the loan is derived 

from either a bank loan to the candidate 

or from an advance on the candidate’s 

brokerage account, credit card, home 

equity line of credit or other line of 

credit, report the candidate as the 

source of the loan on Schedule C-P. In 

addition to reporting the terms of the 

loan in the appropriate boxes, disclose 

the type/source of loan the candidate 

received (i.e., bank loan, brokerage 

account, credit card, home equity line of 

credit, other line of credit, or personal 

funds of the candidate) in the first box 

for endorsers and guarantors with a 

notation for loan type or in the box 

for “Loan Source” after the candidate’s 

name. If the source of the loan is the 

candidate’s personal funds, check the 

“Personal Funds of the Candidate” 

box on Schedule C-P.

Continue to report loans owed BY the 

committee 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-P, reported on the appropriate line 

of the Detailed Summary Page, and 

included in the “Cumulative Payment 

to Date” column on Schedule C-P. If 

any extension for repayment is granted, 

report this 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. 

Enter the total amount of loans owed 

BY the committee at the close of the 

reporting period on the line for “Total 

This Period” on the bottom of the last 

page and transfer the total to Line 3 

of the last page of Schedule D-P. If no 

debts or obligations are reported on 

Schedule D-P, carry the outstanding 

balance forward to the Summary Page.

Loans Owed To the Committee

A loan made by the committee must 

be itemized on Schedule B-P and must 

also be disclosed on Schedule C-P. For 

each loan owed TO the committee at 

the close of the reporting period, report 

certain basic information on Schedule 

C-P in the appropriate boxes: (1) the full 

name, mailing address and zip code of 

each debtor; (2) if the loan was made to 

another 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 
Page 14, Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

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-P 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. Continue to report loans owed 

TO the committee on each subsequent 

report until repaid. When a payment 

is received to reduce or extinguish a 

loan owed TO the committee, itemize 

the payment on Schedule A-P, report 

on the appropriate line of the Detailed 

Summary Page, and include in the 

“Cumulative Payment to Date” column 

on Schedule C-P. If any extension of 

repayment is granted or made, report 

this on the first report after the extension 

is made.

Enter the total amount of loans 

owed TO the committee at the close 

of the reporting period 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-P. If 

no debts or obligations are reported on 

Schedule D-P, 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 institution 

(including a national bank) or a 

depository institution whose deposits 

and accounts are insured by the Federal 

Deposit Insurance Corporation or the 

National Credit Union Administration 

is not a contribution by the lending 

institution if the loan is made in 

accordance with applicable banking 

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 interest 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.

Candidate Loans. When a candidate 

obtains a loan that is then loaned to the 

campaign to influence the candidate’s 

election to federal office, the information 

the principal campaign committee must 

disclose depends on the source of the 

money being loaned. If the candidate 

obtains a bank loan or a loan of 

money derived from an advance on the 

candidate’s brokerage account, credit 

card, home equity line of credit or other 

line of credit, only the candidate needs 

to be listed as the source of the loan 

on Schedule C-P. The type of loan the 

candidate receives (i.e., bank loan, 

brokerage account, credit card, home 

equity line of credit, other line of credit, 

personal funds of the candidate) must 

also be disclosed in either the first box 

for endorsers and guarantors with a 

notation for loan type or in the box 

for “Loan Source” after the candidate’s 

name. The terms of the loan between 

the candidate and the committee (not 

the terms between the candidate and 

lending institution) must be reported 

in the appropriate boxes along with 

information regarding the endorsers 

and guarantors. If the candidate 

obtains a loan from another person, 

list the other person as the original 

source of the loan and the candidate 

as the intermediary. Loans obtained 

by an individual prior to becoming a 

candidate that are subsequently used 

to influence the candidate’s election to 

Federal office must be reported as an 

outstanding loan owed to the candidate 

by the principal campaign committee, 

if the loan is outstanding at the time an 

individual becomes a candidate.

Loans by Political Committees. If a 

political committee makes a loan TO any 

person, the loan shall be subject to the 

contribution limitations. Repayment 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 

payment of interest to the committee 

by the debtor is a contribution only 

to the extent that the interest paid 

exceeds a commercially reasonable 

rate prevailing 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 guarantor 

shall be deemed to have contributed 

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 balance that each endorser 

or guarantor bears to the total number 

of endorsers or guarantors.

Loan Repayments. Each committee 

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-P and included in the “Cumulative 

Payment to Date” column on Schedule 

C-P. When a loan repayment is made 

by a committee, the repayment must 

be itemized on Schedule B-P for the 

appropriate line and included in the 

“Cumulative Payment to Date” column 

on Schedule C-P. The total amount 

of loan repayments of loans made or 

guaranteed by the candidate and the 

total amount of loan repayments of 

all other loans must be disclosed on 

the appropriate lines of the Detailed 
Federal Election Commission (Revised 05/2016), Page 15

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

Summary Page. For candidate loans, the 

candidate’s authorized committee may 

repay the loan directly to the candidate 

or to the original lender. The amount 

of repayment must not exceed the 

amount of the principal used for the 

purpose of influencing the candidate’s 

election for Federal office and interest 

that has accrued on that principal. When 

repayments are made to the candidate 

for candidate loans, the committee is 

not required to report the repayments 

made by the candidate to the lending 

institution.
Page 16, Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE C-P-1, LOANS 

AND LINES OF CREDIT FROM 

LENDING INSTITUTIONS

(FEC FORM 3P)

Background: 

1. FEC Regulations on Loans 

from Lending Institutions to the 

Committee

Schedule C-P-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-P-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, 100.83, 100.142 and 100.143, 

a loan “made in accordance with 

applicable banking laws” and “in 

the ordinary course of business” is 

not considered a contribution or an 

expenditure if certain conditions are 

met. One of these conditions is that the 

loan “is made on a basis which assures 

repayment.” Schedule C-P-1 documents 

whether or not the loan complies with 

these requirements.

2. FEC Regulations on Loans 

Used for Loans or Contributions 

from the Candidate to the 

Committee

Schedule C-P-1 also seeks information 

when a candidate obtains a bank loan 

or a loan derived from an advance on 

the candidate’s brokerage account, 

credit card, home equity line of credit, 

or other line of credit available to the 

candidate, including an overdraft 

made on a personal checking or 

savings account of the candidate and 

that loan is used for the purpose of 

influencing the candidate’s election for 

Federal office. The loan must be made 

in accordance with applicable law and 

under commercially reasonable terms, 

and the person making the loan to the 

candidate must make loans in the normal 

course of business.

Who Must File Schedule C-P-1

A political committee that obtains a 

loan or line of credit from a bank or other 

lending institution must file Schedule 

C-P-1. An authorized committee of a 

candidate must also file Schedule C-P1 when the candidate obtains a bank 

loan or loan of money derived from an 

advance on the candidate’s brokerage 

account, credit card, home equity line 

of credit or other line of credit and the 

borrowed funds are used for the purpose 

of influencing the candidate’s election 

for Federal office. 11 CFR 104.3(d)

(1). (See Schedule C-P instructions 

on Candidate Loans.)

When to File Schedule C-P-1

A Schedule C-P-1 must be filed 

for each loan and each line of credit 

obtained from either a lending institution 

or from the candidate, when the loan is 

derived from a bank loan or from an 

advance on the candidate’s brokerage 

account, credit card, home equity line 

of credit or other line of credit. 11 CFR 

104.3(d)(1).

Loans. A committee must file a 

Schedule C-P-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-P-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-P and C-P

Schedule A-P. When a candidate 

or committee obtains a loan that is 

used for the purpose of influencing the 

candidate’s election for federal office, 

the committee must itemize the receipt 

on a Schedule A-P for the appropriate 

line number. However, a line of credit 

is itemized on Schedule A-P only when 

the candidate or committee obtains 

funds by making a draw on the credit.

Schedule C-P. All loans to a committee 

must be continuously disclosed on 

Schedule C-P, 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-P Cross-Reference. Enter 

the Schedule C-P 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. For loans from the 

candidate that are obtained from a bank 

or derived from an advance on the 

candidate’s brokerage account, credit 

card, home equity line of credit or other 

line of credit, the lending institution’s full 

name and address should be provided, 

rather than that of the candidate.

Loan Amount. For loans or lines of 

credit made to the committee directly 

from a lending institution, 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). If a candidate obtains a loan from 
Federal Election Commission (Revised 05/2016), Page 17

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

a bank or derived from an advance on 

a brokerage account, credit card, home 

equity line of credit or other line of credit 

and contributes or loans some or all of 

that amount to the committee for the 

purpose of influencing the candidate’s 

election for Federal office, report here 

only the amount used for the purpose 

of influencing the candidate’s election 

for Federal office. For loans derived 

from a draw on the candidate’s line of 

credit the committee need only report 

the amount of the draw in this section, 

and not the entire amount of the line 

of credit.

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). For loans from the candidate 

that are obtained from a bank or derived 

from an advance on the candidate’s 

brokerage account, credit card, home 

equity line of credit or other line of 

credit, provide the interest rate for 

the loan from the lending institution 

to the candidate, not the interest rate 

for the loan from the candidate to the 

committee.

Date Incurred or Established. Enter 

the date the candidate or 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). For loans 

from the candidate that are obtained 

from a bank or derived from an advance 

on the candidate’s brokerage account, 

credit card, home equity line of credit 

or other line of credit, provide the date 

incurred or established for the loan from 

the lending institution to the candidate, 

not the date incurred or established 

for the loan from the candidate to the 

committee.

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). The due 

date is not required for a loan of money 

from an advance on the candidate’s 

brokerage account, credit card, home 

equity line of credit, or other line of 

credit and such loans are used in the 

candidate’s campaign.

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). This information is not required 

for loans derived from the candidate’s 

home equity line of credit or other line 

of credit and used for the purpose of 

influencing the candidate’s election for 

Federal office.

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-P. (Note that guarantees and 

endorsements of loans are considered 

contributions; see Schedule C-P 

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 security interest 

in the collateral. 11 CFR 104.3(d)(1)

(iii). (Note that a perfected security 

interest is a requirement 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 account was 

established for the deposit of pledged 

receipts. (A depository account is 

required under 11 CFR 100.82(e)(2)

(iii) and 100.142(e)(2)(iii).) Provide 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 beside the 

signature. The treasurer’s signature and 

date are not required for bank loans 

obtained by the candidate or a loan 

of money from an advance on the 

candidate’s brokerage account, credit 

card, home equity line of credit, or 

other line of credit. 

H. Copy of Loan Agreement. Attach 

a copy of the signed agreement. 11 

CFR 104.3(d)(2). A copy of the loan 

agreement is not required for bank 

loans obtained by the candidate or a 

loan of money from an advance on the 

candidate’s brokerage account, credit 

card, home equity line of credit, or 

other line of credit.

I. Lender Certification. An authorized 

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 

representative’s name should be printed 

or typed beside his or her signature. The 

representative’s title must also be entered. 

Lender certification is not required for 

bank loans obtained by the candidate 

or a loan of money from an advance 

on the candidate’s brokerage account, 

credit card, home equity line of credit, 

or other line of credit. 
Page 18, Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE D-P

When filling out Schedule D-P, 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-P. 

Instead, use a separate Schedule D-P.

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 obligations 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 

or obligation. The terms “nature” and 

“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 that 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. Note that special reporting 

rules apply when an individual makes an 

advance for a good or service, but expects 

to be reimbursed. See the instructions 

for reporting “reimbursed advances 

by staff” in the Campaign Guide 

for Congressional Candidates (also 

applicable to Presidential candidates), 

Chapter 13.

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 debts). When a 

payment is made to reduce or extinguish 

an obligation owed BY the committee, the 

payment must be itemized on Schedule 

B-P, reported on the appropriate line 

of the Detailed Summary Page, and 

included in the “Payment This Period” 

column on Schedule D-P. 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 at 

the close of 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-P. The total 

amount of debts and obligations owed 

BY the committee (including loans) 

must be carried forward to Line 12 of 

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 creditor, 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” and 

“purpose” mean a brief statement or 

description of why the debt or obligation 

was incurred (e.g., media, salary, polling, 

supplies, mailing).

Debts and obligations owed TO 

the committee must continue to be 

reported on each subsequent report 

until extinguished or settled in a manner 

permitted by the Federal Election 

Commission regulations (see 11 CFR 

Part 116 for settlement of debts). 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-P, reported 

on the appropriate line of the Detailed 

Summary Page, and included in the 

“Payment this Period” column on 

Schedule D-P. Written contracts or 

agreements (such as signed pledge cards) 

or oral promises to make contributions 

are not required to be reported. The 

total amount of debts and obligations 

owed TO the committee at the close of 

the reporting period must be entered 

at the bottom of the last page under 

“Total This Period” and added to the 

loans owed TO the committee from 

Schedule C-P. The total amount of debts 

and obligation owed TO the committee 

(including loans) must be carried 

forward to Line 11 of the Summary 

Page for FEC Form 3P, Page 2.
Federal Election Commission (Revised 05/2016), Page 19

INSTRUCTIONS FOR FEC FORM 3P AND RELATED SCHEDULES

INSTRUCTIONS FOR 

CONSOLIDATION REPORT 

OF RECEIPTS AND 

DISBURSEMENTS

(FEC FORM 3Z-P)

A principal campaign committee 

that is the only authorized committee 

of a candidate does not need to file 

FEC Form 3Z-P.

If a candidate has a principal 

campaign committee and one or more 

other authorized political committees, 

the principal campaign committee must 

submit a “Consolidation Report” (Form 

3Z-P) with its Form 3Z-P, showing the 

consolidated activity for all authorized 

committees of the candidate. Form 3Z-P 

must include a separate page for each 

authorized committee of the candidate, 

including the principal campaign 

committee, and must show a total of 

each committee’s activity by Form 3P 

line number (Form 3Z-P, Part 1). Form 

3Z-P must also include a “Consolidated 

Totals for All Authorized Committees” 

page providing a sum of the activity 

for all committees authorized by the 

candidate.

The lines referenced in the “Line 

Description” field correspond to the 

numbered lines on the Summary Page 

of Receipts and Disbursements (FEC 

Form 3P, page 2) and Column A of the 

Detailed Summary Page of Receipts and 

Disbursements (FEC Form 3P, pages 

3-4). Note: For the last report filed 

during an election cycle, the committee 

should use pages 3-5 of the Post-Election 

Detailed Summary Page instead of pages 

3-4 of the Detailed Summary Page. See 

special instructions below. 

Report Totals for Each 

Authorized Committee (Part 1)

The principal campaign committee 

must complete a separate page of Form 

3Z-P (Part 1) for each committee 

authorized by the candidate (including 

the principal campaign committee). 

Part 1 for the Principal Campaign 

Committee: Enter the name of the 

principal campaign committee and 

the coverage dates for the report in the 

appropriate blocks at the top of the 

page. Enter the name of the principal 

campaign committee in the “Name of 

Committee Authorized by Candidate” 

block. Transfer the amount from each line 

of the Summary Page and each Column 

A line of the Detailed Summary Page 

of the principal campaign committee’s 

Form 3P to the appropriate line of the 

Consolidation Report.

Part 1 for Each Additional Committee 

Authorized by the Candidate: Fill out 

a separate page of Form 3Z-P (Part 

1) for each authorized committee of 

the candidate. For each authorized 

committee other than the principal 

campaign committee, enter the name 

of the principal campaign committee 

and the coverage dates for the report 

in the appropriate blocks at the top of 

the page, and then enter the authorized 

committee’s name in the “Name of 

Committee Authorized by Candidate” 

box. Transfer the amount from each line 

of the Summary Page and each Column 

A line of the Detailed Summary Page of 

the additional authorized committee’s 

Form 3P to the appropriate line of the 

Consolidation Report.

Consolidate the Totals for All 

Authorized Committees (Part 2)

Part 2: Consolidated Totals for All 

Authorized Committees: Enter the name 

of the principal campaign committee 

and the coverage dates for the report in 

the appropriate blocks at the top of the 

“Consolidated Totals for All Authorized 

Committees” page of Form 3Z-P. For 

each line, sum the amounts provided for 

that line number from Part 1 of Form 

3Z-P for each authorized committee’s 

totals, and disclose the grand total.

Special instructions for last 

report filed during the election 

cycle.

For this report only, transfer the 

line totals from pages 3-5 of the PostElection Detailed Summary Page. 

For Lines 16-31, transfer totals from 

Column A, pages 3-5 (Post-Election 

Detailed Summary Page.) For Lines 6 

and 10-15, there is no Column A, and 

the amounts are transferred from page 

2 of the Summary Page.