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INSTRUCTIONS FOR FEC FORM 05 AND RELATED SCHEDULES

Federal Election Commission (Revised 09/2013)

Who Must File

Every person, group of persons or 

organization, other than a political committee, that makes or contracts to make 

independent expenditures aggregating 

in excess of $250 with respect to a given 

election in a calendar year must report 

these expenditures by submitting FEC 

Form 5 or a signed statement satisfying the 

requirements of 11 CFR 109.10. (Political 

committees that make independent expenditures shall report them on FEC Form 3X, 

Schedule E.)

Note: Individuals and other persons 

must file this form in an electronic format 

under 11 CFR 104.18 if they make independent expenditures in excess of $50,000 

in a calendar year, or if they have reason 

to expect that they will exceed this threshold during the calendar year. If you have 

reached this level of activity, you must file 

this form in an electronic format. Contact 

the FEC for more information on filing 

electronically.

Definitions

Contribution means any gift, subscription, loan, advance or deposit of money or 

anything of value made by any person for 

the purpose of inflencing any election for 

federal office.

Independent expenditure means an 

expenditure by a person for a communication expressly advocating the election 

or defeat of a clearly identified candidate 

that is not made with the cooperation or 

prior consent of, in consultation with, or 

at the request or suggestion of, a candidate 

or an agent or authorized committee of a 

candidate or a political party committee 

or its agents. 11 CFR 100.16. For a definition of “expressly advocating,” see 11 

CFR 100.22.

Publicly Distributed or Publicly Disseminated. “Publicly distributed” means 

aired, broadcast, cablecast or otherwise 

disseminated through the facilities of a 

television or radio station or cable television or satellite system. 11 CFR 100.29(b)

(3). “Publicly disseminated” refers to 

communications made public via other 

media (e.g., newspapers, magazines, etc.) 

11 CFR 104.4(f). See also, “Interpretive 

Rule on When Certain Independent 

Expenditures are ‘Publicly Disseminated’ 

for Reporting Purposes,” 76 FR 61254 

(2011).

Name of Employer means the organization or person by whom an individual 

is employed, rather than the name of his 

or her supervisor. Individuals who are self 

employed should indicate “selfemployed.”

Occupation means the principal job 

title or position of an individual.

Purpose means a brief statement or 

description of why the disbursement was 

made.

When to File

Each calendar year is divided into 

quarterly reporting periods. Reports for 

independent expenditures are due on April 

15, July 15, October 15 and January 31 

of the following year and must include 

all reportable contributions received and 

independent expenditures made from the 

closing date of the last report filed through 

the end of the calendar quarter for which 

the report is submitted. 11 CFR 109.10(b).

File reports of independent expenditures made during the calendar quarter 

reporting period in which these expenditures aggregate in excess of $250 with 

respect to a given election in the calendar 

year, and for any subsequent quarter that 

year in which additional independent 

expenditures for that election of any 

amount are made.

In addition to this quarterly reporting 

of independent expenditures, more timely 

reports are required for independent 

expenditures with respect to the same 

election that either: 1) aggregate $10,000 

or more and are made more than 20 days 

before the election (“48- hour reports”); or 

2) aggregate $1,000 or more and are made 

less than twenty days before the election 

(“24-hour reports”). See below.

48-Hour Reports 

In addition to quarterly reports, any 

person that makes or contracts to make 

independent expenditures aggregating 

$10,000 or more with respect to a given 

election during the calendar year up to and 

including the 20th day before an election 

must report these expenditures within 48 

hours. The report must be received no 

later than 11:59 p.m. Eastern Standard/

Daylight Time on the second day following the date on which an independent 

expenditure is publicly distributed or 

disseminated. The person must continue 

to file additional 48-hour reports every 

time subsequent independent expenditures 

reach the $10,000 threshold with respect to 

the same election to which the first report 

related. The report must include all of the 

information required on Form 5 and by 

11 CFR 109.10(e), including a statement 

indicating whether the independent expenditure was in support of, or in opposition 

to, a particular candidate and a verified 

certification under penalty of perjury as 

to whether such expenditure was made 

in cooperation, consultation or concert 

with, or at the request or suggestion of 

any candidate or authorized committee 

or agent or a political party committee 

or agents thereof. All 48-hour reports 

shall be filed with the Federal Election 

Commission. Filers other than electronic 

filers may submit 48-hour reports by fax 

(to 202-219-0174) or electronic mail (to 

2022190174@fec.gov). All filers may 

submit reports online at www.fec.gov.

24-Hour Reports

In addition to the quarterly reports 

and 48-hour reports, persons who make 

independent expenditures aggregating 

$1,000 or more with respect to a given 

election after the twentieth day but more 

than 24 hours before 12:01a.m. of the day 

FEDERAL ELECTION COMMISSION

INSTRUCTIONS FOR PREPARING FEC FORM 5 

(Report of Independent Expenditures Made and Contributions Received

to be Used by Persons Other Than Political Committees)
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INSTRUCTIONS FOR FEC FORM 05 AND RELATED SCHEDULES

 Federal Election Commission (Revised 09/2013) 

of the election must file 24-hour reports. 

The report must be received by 11:59 p.m. 

Eastern Standard/Daylight Time on the 

day following the date on which an independent expenditure is publicly distributed or disseminated. These reports must 

contain all of the information required on 

Form 5 and by 11 CFR 109.10(e), including a statement indicating whether the 

independent expenditure was in support 

of, or in opposition to, a particular candidate and a verified certification under 

penalty of perjury as to whether such 

independent expenditure was made in 

cooperation, consultation or concert with, 

or at the request or suggestion of any candidate or authorized committee or agent or 

a political party committee or its agents. 

All 24-hour reports shall be filed with 

the Federal Election Commission. Filers 

other than electronic filers may submit 

24-hour reports by fax (to 202-219-0174) 

or electronic mail (to 2022190174@fec.

gov). All filers may submit reports online 

at www.fec.gov.

Special election reporting

The Commission establishes separate 

reporting schedules for special elections. 

Contact the Commission for special election reporting dates.

Where To File

File all reports using this Form 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. Filers 

other than electronic filers may submit 

reports by fax (to 202-219-0174) or electronic mail (to 2022190174@ fec.gov). 

All filers may submit reports online at 

www.fec.gov.

For reports of independent expenditures supporting or opposing a candidate 

in Guam, Northern Mariana Islands or 

Puerto Rico for the House, submit a copy 

of this form to the territory in which the 

candidate seeks election. For reports of 

independent expenditures made in Guam, 

Northern Mariana Islands or Puerto Rico 

supporting or opposing a candidate for 

President or Vice President, submit a copy 

of this form to the territory in which the 

expenditure is made. As of August 2013, 

these territories had not qualified for the 

Commission’s state filing waiver program.

Record retention. Persons filing independent expenditure reports must retain 

copies of their reports for a period of not 

less than 3 years from the date of filing.

Line By Line Instructions

LINE 1. Name of Individual, Organization 

or Corporation. Provide the name and 

mailing address of the filer.

LINE 2. Individual filers—provide the 

name of your employer and your occupation.

LINE 3. FEC Identification Number. First 

time filers—leave this line blank. Previous 

filers with an identification number—enter 

that number.

LINE 4. Type of Report. (a). Indicate the 

type of report being filed by checking 

the appropriate box. For “48-Hour” and 

“24-Hour” reports, check the box “48-

Hour Report” or “24-Hour Report” as 

applicable.

(b). Indicate if the report is an amendment 

and, if so, what report it amends.

LINE 5. Covering Period. For quarterly 

reports, enter the report coverage dates. 

Include all activity from the ending coverage date of the last report filed or from 

the date of the filer’s initial receipt or 

disbursement, as appropriate. When submitting multiple forms for a single period, 

indicate the current page number and total 

pages submitted for the period. Coverage 

dates are not required on 24- and 48-hour 

reports. Filers that nevertheless choose to 

enter a covering period may use the first 

and last dates on which the communication airs. For communications that are paid 

entirely in advance and run indefinitely, 

the filer may enter the date on which the 

communication first airs through the date 

of the applicable election.

Additional 24- or 48-hour reports are 

required each time subsequent independent expenditures reach the applicable 

$1,000 or $10,000 threshold.

LINE 6. Total Contributions. Enter total 

contributions received during the reporting period, including contributions of 

$200 or less that were not itemized on 

Schedule 5-A. When submitting multiple 

forms for a single period, enter total on 

page 1.

LINE 7. Total Independent Expenditures. 

Enter the total amount of independent 

expenditures made during this reporting 

period. When submitting multiple forms 

for a single period, enter total on page 1.

Verification

FEC FORM 5 must be signed by the 

person making the independent expenditure, who must certify verifiably under 

penalty of perjury that the expenditure 

was not made in cooperation, consultation or concert with, or at the request or 

suggestion of any candidate or authorized 

committee or agent or a political party 

committee or its agents. 11 CFR 109.10(e)

(1)(v) and (2). Electronic filers: Type the 

name of the person making the independent expenditure after the certification.

Instructions for Schedule 5-A 

(Itemized Receipts)

Provide the requested information for 

each contribution over $200 that was made 

for the purpose of furthering the independent expenditures. 

Instructions for Schedule 

5-E (Itemized Independent 

Expenditures)

Once the total of independent expenditures made exceeds $250 per election 

in a calendar year, provide the requested 

information about the payee, the date the 

independent expenditure was made and 

the amount. For purposes of determining 

whether 24- and 48-hour Reports must be 

filed, calculate the aggregated amount of 

expenditures (including enforceable contracts obligating funds for disbursement) 

as of the first date on which a communication which constitutes an independent 

expenditure is publicly distributed or 

otherwise publicly disseminated, and 

as of the date that any such communication with respect to the same election 

is subsequently publicly distributed or 

otherwise publicly disseminated. 11 CFR 

104.4(f). See also, “Interpretive Rule on 

When Certain Independent Expenditures 

are ‘Publicly Disseminated’ for Reporting 

Purposes,” 76 FR 61254 (2011).

Indicate under “Purpose of Expenditure,” the specific type of communication 

made (e.g., television ad, radio ad). Along 
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INSTRUCTIONS FOR FEC FORM 05 AND RELATED SCHEDULES

Federal Election Commission (Revised 09/2013)

with reporting the purpose of the expenditure, filers should also broadly characterize each disbursement by providing a 

category/type code, such as the example 

listed below. Note that the category/

type code is not intended to replace or to 

serve as a substitute for the “purpose of 

disbursement.”

004 Advertising Expenses -including 

general public political advertising 

(e.g., purchases of radio/television 

broadcast/cable time, print advertisements and related production costs)

Identify the candidate supported or 

opposed by the independent expenditure 

by indicating the candidate’s name, office 

sought and the election for which the disbursement was made. Also, list the total 

amount expended in the aggregate during 

the calendar year, per election, per office 

sought.

Subtotal the expenditures at the bottom 

of Schedule 5-E and add them to the subtotal of unitemized independent expenditures at the bottom of the last Schedule 

5-E page. Carry the total forward to Line 

7 of Form 5.