Page 1 Federal Election Commission (Revised 01/2001) 

INSTRUCTIONS FOR FEC FORM 4 AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SUMMARY PAGE

(FEC FORM 4)

General

Who Must File

(1) Each convention committee established by a national committee 

pursuant to 11 CFR 9008.3(a)(2);

(2) Each committee, including a host 

committee, other organization or 

group of persons which represents 

a State, municipality, local government agency or other political 

subdivision in dealing with officials 

of a national party with respect to 

matters involving a Presidential 

nominating convention; and

(3) Any other organization, including 

a national committee, which represents a political party in making 

arrangements for that party’s convention held to nominate a candidate 

for the office of President or Vice 

President (except that the reporting requirement does not apply to 

a national committee which has 

established a convention committee pursuant to 11 CFR 9008.3(a)

(2)) are required to file reports of 

receipts and disbursements.

Note: Convention and host 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 form in an electronic 

format. Contact the FEC for more information on filing electronically.

Where to File

An original report and any amendments must be filed with the Federal 

Election Commission, 1050 First Street, 

N.E., Washington, DC 20463. Reports 

shipped via FedEx, UPS, or DHL should 

use the zip code 20002.

When to File

• The post convention report must be 

filed on the earlier of: 60 days following the last day the convention is 

officially in session; or 20 days prior 

to the Presidential general election. 

The post convention report must be 

complete as of 15 days prior to the 

date on which the report must be 

filed.

• Quarterly reports must be filed no 

later than 15 days following the last 

day of the covering period, except 

for the Year-end report, which is due 

January 31. Any quarterly report due 

within 20 days before or after the 

convention need not be filed, and in 

lieu of such quarterly report a post 

convention report must be filed.

• The final report by a host committee 

must be filed no later than 10 days 

after activity relating to the Presidential nominating convention has 

ceased.

Reports filed electronically must be 

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 in order to be timely filed.

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 

for the accuracy of any information 

contained in it.

Line-by-Line Instructions

It is recommended that committees 

complete the Detailed Summary Page 

before completing the Summary Page.

LINE 1. Print or type the complete name 

and mailing address of the committee.

LINE 2. Enter the FEC Identification 

Number assigned to the committee.

LINE 3. Check the appropriate box for 

type of committee/organization. If the 

“Other” box is checked, specify the type 

on the line provided.

LINE 4(a). Check the appropriate box 

for “Type of Report.”

LINE 4(b). If this is an original report, 

check the “NO” box. If this is an amendment to a previous report, check the 

“YES” box.

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 20 

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.

Instructions for Report of Receipts and Disbursements for a 

Committee or Organization Supporting a Nominating Convention

(FEC FORM 4)
Page 2 Federal Election Commission (Revised 01/2001) 

INSTRUCTIONS FOR FEC FORM 4 AND RELATED SCHEDULES

LINE 7. Transfer the amounts from 

Column A and Column B of Line 25 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 on hand at the 

close of the reporting period for 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 committees from Schedule C or D.

LINE 11. Transfer the amounts from 

Column A and Column B of Line 21(c) 

to the corresponding Columns on Line 

11.

LINE 12. Transfer the amounts from 

Column A and Column B of Line 17(c) 

to the corresponding Columns on Line 

12.

LINE 12(a). For both Column A and B, 

subtract Line 12 from Line 11 to derive 

the figures for Line 12(a).

LINE 12(b). Transfer the expenditures 

from prior years subject to the limitations.

LINE 12(c). Add Lines 12(a) and 12(b) 

to derive the figure for Line 12(c).

INSTRUCTIONS FOR 

DETAILED SUMMARY 

PAGE OF RECEIPTS AND 

DISBURSEMENTS

(FEC FORM 4, PAGE 2)

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-to-date figure 

for each category, the political committee should add the “Calendar Year-toDate” total from the previous report to 

the “Total This Period” from Column A 

for the current report. For the first report 

filed for the calendar year, the “Calendar Year-to-Date” figure is equal to the 

“Total This Period” figure.

LINE 13. Enter the total amount of Federal funds received. These are receipts 

from the Presidential Election Campaign 

Fund (US Treasury). Itemize all of these 

receipts on Schedule A, regardless of 

the amount.

LINE 14(a). Enter the total amount of 

itemized contributions to defray convention expenditures on Line 14(a). 

These are receipts used to pay expenses 

incurred for the nominating convention. 

For each person other than a political 

committee who has made one or more 

contributions during the calendar year 

aggregating in excess of $200, the 

committee must provide on Schedule 

A the identification (full name, mailing 

address, occupation and name of employer) of the person, date and amount of 

each contribution aggregating in access 

of $200 and the aggregate year-to-date 

total. Each additional contribution from 

any such person must be separately itemized. All contributions from political 

committees 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.

LINE 14(b). Enter the total amount 

of unitemized contributions to defray 

convention expenditures on Line 14(b).

LINE 14(c). For Column A, add the 

totals on Lines 14(a) and 14(b) to derive 

the figure for Line 14(c).

LINE 15. Enter the total amount of 

transfers from affiliated committees on 

Line 15. Loans and loan repayments 

received from affiliated committees 

must be included on Line 15 and not 

on Line 16. 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 16(a). Enter the total amount of 

loans received (other than loans received 

from affiliated committees) on Line 

16(a). 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 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 16(b). Enter the total amount of 

loan repayments received (other than 

loan repayments to affiliated committees) on Line 16(b). 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 16(c). For Column A, add Lines 

16(a) and 16(b) to derive the figure for 

Line 16(c).

LINE 17(a). Enter the total amount of 

itemized refunds, rebates and returns 

of deposit that have been reported on 

Line 21 of the Detailed Summary Page 

as a convention expenditure(s) on Line 

17(a). For each person who provides 

refunds, rebates and returns of deposits 

relating to convention expenditures aggregating in excess of $200 for the cal-
Page 3 Federal Election Commission (Revised 01/2001) 

INSTRUCTIONS FOR FEC FORM 4 AND RELATED SCHEDULES

endar 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.

LINE 17(b). Enter the total amount of 

unitemized refunds, rebates and returns 

of deposits relating to convention expenditures on Line 17(b).

LINE 17(c). For Column A, add the 

totals on Lines 17(a) and 17(b) to derive 

the figure for Line 17(c).

LINE 18(a). Enter the total amount of 

itemized other refunds, rebates and returns of deposits on Line 18(a). These 

are all other rebates, refunds and returns 

of deposits that have been reported on 

Line 24 as an “Other Disbursement.” For 

each person who provides other refunds, 

rebates and returns of deposits 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.

LINE 18(b). Enter the total amount of 

unitemized other refunds, rebates and 

returns of deposits on Line 18(b).

LINE 18(c). For Column A, add the 

totals on Lines 18(a) and 18(b) to derive 

the figure for Line 18(c).

LINE 19(a). Enter the total amount of 

itemized other receipts on Line 19(a). 

For convention committees this would 

include interest and dividends. For host 

committees other income would include 

contributions received to promote the 

city and its commerce. 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 yearto-date total.

LINE 19(b). Enter the total amount of 

unitemized other receipts on Line 19(b).

LINE 19(c). For Column A, add the 

totals on Lines 19(a) and 19(b) to derive 

the figure for Line 19(c).

LINE 20. For both Column A and Column B, add Lines 13, 14(c), 15, 16(c), 

17(c), 18(c) and 19(c) to derive the 

figures for Line 20.

LINE 21(a). Enter the total amount of 

itemized convention expenditures on 

Line 21(a). These are disbursements 

made to defray convention expenses. 

For each person who receives payments 

for convention 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 each convention 

expenditure aggregating in excess of 

$200 and the purpose of the expenditure 

(see also instructions for Schedule B).

LINE 21(b). Enter the total amount of 

unitemized convention expenditures on 

Line 21(b).

LINE 21(c). For Column A, add the 

totals on Lines 21(a) and 21(b) to derive 

the figure for Line 21(c).

LINE 22. Enter the total amount of 

transfers to all affiliated committees 

on Line 22. Political party 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. 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 

and amount, and state that the purpose 

of the disbursement is a “Transfer.”

LINE 23(a). Enter the total amount of 

loans made, excluding transfers reported 

on Line 22 on Line 23(a). 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 is a “Loan.”

LINE 23(b). Enter the total amount of 

loan repayments, excluding transfers 

reported on line 22, made on Line 23(b). 

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 and amount, and 

state that the purpose of the disbursement is a “Loan Repayment.”

LINE 23(c). For Column A, add the 

totals on Line 23(a) and 23(b) to derive 

the figure for Line 23(c).

LINE 24(a). Enter the total amount of 

itemized other disbursements on Line 

24(a). For each 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 24(b). Enter the total of unitemized other disbursements on Line 24(b).

LINE 24(c). For Column A, add the 

totals on Line 24(a) and Line 24(b) to 

derive the figure for Line 24(c).

LINE 25. For both Column A and Column B, add Lines 21(c), 22, 23(c) and 

24(c) to derive the figures for Line 25.
Page 4 Federal Election Commission (Revised 01/2001) 

INSTRUCTIONS FOR FEC FORM 4 AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE A, ITEMIZED 

RECEIPTS (FEC FORM 4)

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 Apertains 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-to-date 

total. If disclosing a contribution from 

a federal political committee, the committee should enter the committee’s FEC 

identification number. (This number 

is readily available from the Commission’s Web site or its Public Disclosure 

Division.)

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 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. 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-to-date total 

must still be entered.

The “Total This Period” amount (the 

last line on Schedule A) must be added to 

all other receipts for that category which 

are not itemized and carried 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 prohibited 

source. If the contribution is from a 

prohibited source, 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 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. If no reattribution 

is received, the excessive contribution 

must be refunded within sixty days of 

its receipt. Reattributions are reported as 

memo entries on the report covering the 

period in which the committee receives 

the reattributions. Indicate how the 

contributions(s) was reported initially, 

followed by the reattributed entry(ies). 

See 11 CFR 104.8 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, a contribution in-kind 

from an individual must be itemized 

on Schedule A 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 

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 in-kind must also be reported in the 

same manner as an operating expense 

on Schedule B and include in the total 

for “Operating Expenditures” (Note: 

A political committee which 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 purpose of 

the expenditure (e.g., consulting, polling, etc.) and the aggregated year-to-date 

amount must also be provided. The 

committee receiving the contribution 

in-kind must report it as both a receipt 

and an expenditure.)

Contributions of stocks, bonds, art 

objects, and other similar items to be 

liquidated must be reported 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. The total amount of items 

to be liquidated must be entered 

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.
Page 5 Federal Election Commission (Revised 01/2001) 

INSTRUCTIONS FOR FEC FORM 4 AND RELATED SCHEDULES

Exempt Legal or Accounting Services. Legal or accounting services 

rendered to or on behalf of an authorized 

committee of a candidate or any other 

political committee are not contributions 

or expenditure 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.” The total amount 

of exempt legal or accounting services 

must be entered on the line for “Total 

This Period” on the bottom of Schedule A, but the total amount may not be 

carried 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 and 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 

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, 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, the return of the check should 

not be reported.

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, the refund should be 

reported as a negative entry on 

Schedule B, and the amount of the 

contribution refund subtracted 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 the 

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 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.
Page 6 Federal Election Commission (Revised 01/2001) 

INSTRUCTIONS FOR FEC FORM 4 AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE B, ITEMIZED 

DISBURSEMENTS

(FEC FORM 4)

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 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 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. 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.

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-outthe-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 individu-als/

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)

012Donations (e.g., donations to charitable or civic organizations)

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 year-to-date total of 

contributions made to that candidate or 

committee in the purpose of disbursement box.

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 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. 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 2000,” 

“Primary 2000”). The election checkoff 

boxes provided for each itemized entry 

on Schedule B should not be used when 

itemizing operating expenditures.

The “Total This Period” amount (the 

last line on Schedule B) must be added to 

all other disbursements for that category 

which are not itemized and carried forward to Column A of the corresponding 

line of the Detailed Summary Page.

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 Dis-
Page 7 Federal Election Commission (Revised 01/2001) 

INSTRUCTIONS FOR FEC FORM 4 AND RELATED SCHEDULES

bursement” box include the notation 

“Contribution In-Kind,” and the nature 

of the expenditure (e.g., consulting, 

polling, etc.)

INSTRUCTIONS FOR 

SCHEDULE C, LOANS

(FEC FORM 4)

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 “None” 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 
Page 8 Federal Election Commission (Revised 01/2001) 

INSTRUCTIONS FOR FEC FORM 4 AND RELATED SCHEDULES

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 “None” 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 payment 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 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.

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, the Federal Savings and Loan 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. If a candidate 

personally receives a loan from a financial institution or other person, which is 

loaned or given to the campaign or used 

in the campaign, the candidate’s principal campaign committee must disclose 

all information with respect to that loan. 

The financial institution or other person 

must be listed as the original source of 

the loan and the candidate listed as an 

intermediary. Loans obtained by an individual prior to becoming a candidate for 

use in connection with that individual’s 

campaign must be reported as an outstanding loan owed TO the lender by 

the candidate’s principal campaign committee, if the loan is outstanding at the 

time the 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. 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 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 Schedule B and 

included in the “Cumulative Payment 

to Date” column on Schedule C. For a 

political committee other than an authorized committee, the total amount of 

loan repayments received and the total 

amount of loan repayments made must 

be disclosed on the appropriate lines of 

the Detailed Summary Page. For authorized committees, 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 Summary Page.
Page 9 Federal Election Commission (Revised 01/2001) 

INSTRUCTIONS FOR FEC FORM 4 AND RELATED SCHEDULES

INSTRUCTIONS FOR 

SCHEDULE C-1, LOANS AND 

LINES OF CREDIT FROM 

LENDING INSTITUTIONS

(FEC FORM 4)

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 

100.7(b)(11) and 100.8(b)(12), 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. An authorized committee of a candidate must also file Schedule C-1 if the 

candidate obtains a loan or line of credit 

from a bank or other lending institution 

and the borrowed funds are used for 

campaign purposes. 11 CFR 104.3(d)

(1). (See Schedule C instructions on 

Candidate Loans.)

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 candidate or 

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 candidate or 

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 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).

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, 
Page 10 Federal Election Commission (Revised 01/2001) 

INSTRUCTIONS FOR FEC FORM 4 AND RELATED SCHEDULES

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 100.7(b)(11)(i)(A)(1) and 100.8(b)

(12)(i)(A)(1).)

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 100.7(b)(11)(i)

(B) and 100.8(b)(12)(i)(B).) 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.

H. Copy of Loan Agreement. Attach 

a copy of the signed agreement. 11 CFR 

104.3(d)(2).

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.

INSTRUCTIONS FOR 

SCHEDULE D, DEBTS AND 

OBLIGATIONS (FEC FORM 4)

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 
Page 11 Federal Election Commission (Revised 01/2001) 

INSTRUCTIONS FOR FEC FORM 4 AND RELATED SCHEDULES

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.