Page 1

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

Federal Election Commission (Revised 05/2016)

Use FEC FORM 3 to file your 

report. Listed below are the summary 

pages and schedules of FEC FORM 3 

with an explanation of what each discloses. These forms may be duplicated. 

FEC FORM 3: Page 1, Report of 

Receipts and Disbursements

Identifies the committee, the type 

of report and the reporting period.

FEC FORM 3: Page 2, Summary 

Page

Discloses the committee’s total 

receipts and disbursements for the 

reporting period and the election 

cycle-to-date. Note: If candidate 

sought election this year, when filing 

30-day Post-General report (or YearEnd Report for candidates who did 

not participate in the general election), 

substitute pages 5 – 8 (Post-Election 

Detailed Summary Page) for Lines 6 

– 7 of page 2 (Summary Page). 

FEC FORM 3: Pages 3 – 4, 

Detailed Summary Page

Summarizes receipts and disbursements by type of activity; shows 

reporting period and election cycleto-date totals for each type of activity. 

Note: If candidate sought election this 

year, when filing 30-day Post-General 

report (or Year-End Report for candidates who did not participate in the 

general election) substitute pages 5 

– 8 (Post-Election Detailed Summary 

Page) for all of pages 3 – 4 (Detailed 

Summary Page).

FEC FORM 3: Schedules

A: Provides detailed information 

for each receipt that is required to be 

itemized. Use a separate Schedule A to 

support each line number that appears 

on the Detailed Summary Page. 

B: Provides detailed information 

for each disbursement that is required 

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

appears on the Detailed Summary 

Page.

C: Shows all loans, endorsements 

and loan guarantees the committee 

receives or makes.

C-1: Shows all loans and lines of 

credit made by lending institutions 

either to the committee or to the candidate which are used for the purpose 

of influencing the candidate’s election 

to federal office.

D: Shows debts and obligations 

owed to or by the committee that are 

required to be disclosed.

3Z: Consolidates the financial 

activity of other committees authorized by the candidate for the same 

campaign.

Illegible and Non-FEC Forms

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

acceptable and must be refiled.

Electronic Filing

Political committees must file 

reports in an electronic format 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. See the instructions for more 

information on filing electronically.

Computerized Format

FEC FORM 3 may be filed by 

paper filers in a computerized format, 

but the Commission must approve the 

computerized format before the report 

is filed. Submit sample formats to the 

Reports Analysis Division. 

Faxing Forms

Form 3 may not be filed by FAX 

because an original signature is 

required.

Other Forms and Their Uses

The forms listed below are also 

available. When ordering, please order 

by form number.

FEC FORM 3: Pages 5 – 8,

Post-Election Detailed

Summary Page

Used only for last reporting period 

of election cycle, in lieu of pages 3 – 4 

(Detailed Summary Page) and portions of page 2 (Summary Page). Summarizes receipts and disbursements 

by type of activity; shows totals for 

each type of activity for the reporting 

period and for both the election cycle 

that ended on election day and the new 

election cycle that began the day after 

election day.

FEC FORM 1: Statement of 

Organization

 Used by all political committees to 

register under the federal election law.

FEC FORM 2: Statement of 

Candidacy

Used by federal candidates to register their candidacy with the Federal 

Election Commission.

FEC FORM 6

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.

FEDERAL ELECTION COMMISSION

Report of Receipts and Disbursements for an Authorized Committee 

(FEC FORM 3)
Page 2

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

 Federal Election Commission (Revised 05/2016) 

To request additional forms, 

call the Information Division at 

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

visit the FEC’s web site at www.

fec.gov.
 Page 3

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR 

SUMMARY PAGE

(FEC FORM 3, PAGES 1 – 2)

Who Must File

A political committee designated in 

writing by a candidate for the House 

of Representatives or Senate to serve 

as his or her principal campaign 

committee is required to file periodic 

Reports of Receipts and Disbursements on FEC FORM 3.

Any other political committee 

authorized in writing by a candidate 

for the House of Representatives 

or Senate to receive contributions 

or make expenditures on the candidate’s behalf is required to file 

FEC FORM 3 with the principal 

campaign committee. The principal 

campaign committee must compile 

and consolidate the reports required 

to be filed with it. These consolidated 

reports must include: the candidate’s 

activity, reports submitted to the 

principal campaign committee by any 

other authorized committees, and the 

principal campaign committee’s own 

activity. This consolidation must be 

made on FEC FORM 3Z.

Note: Political committees must 

file reports in an electronic format if 

they have either 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 contributions 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 quarter of the calendar year, 

or $25,000 in contributions or expenditures in the first half of the calendar 

year.

Contact the FEC for more information on filing electronically. 

ALL POLITICAL COMMITTEES AUTHORIZED IN WRITING BY A CANDIDATE FOR THE 

OFFICE OF PRESIDENT OR VICE 

PRESIDENT MUST FILE ON FEC 

FORM 3P.

ALL POLITICAL COMMITTEES OTHER THAN THOSE 

AUTHORIZED BY A CANDIDATE MUST FILE ON FEC FORM 

3X.

When to File

In any calendar year in which there 

is a “regular” November general election for which the candidate is seeking 

nomination for election or election, 

the candidate’s principal campaign 

committee must file the following 

reports on FEC FORM 3:

•Quarterly reports must be filed no 

later than April 15, July 15, October 

15 and January 31 of the following 

calendar year. Each such report must 

disclose all transactions from the last 

report filed through the last day of 

the calendar quarter. A quarterly 

report is not required to be filed if a 

Pre-Election Report is required to be 

filed during the period beginning on 

the 5th day and ending on the 15th 

day after the close of the calendar 

quarter. 

•A 12-Day Pre-Election Report must 

be filed no later than the 12th day 

before any primary or general election in which the candidate seeks 

election and must include all transactions from the closing date of the 

last report filed through the 20th 

day before the election. A 12-Day 

Pre-Election Report sent by certified 

or registered mail must be mailed no 

later than the 15th day before the 

election.

•A 30-Day Post-General Election 

Report must be filed no later than 

30 days after the general election 

and include transactions from the 

closing date of the last report filed 

through the 20th day after the general election.

In any other calendar year, quarterly reports must be filed no later 

than April 15, July 15, October 15, and 

January 31 of the following calendar 

year. Each such report must disclose 

all transactions from the last report 

filed through the last day of the calendar quarter.

A 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. 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 Standard/Daylight Savings 

Time on the prescribed filing date in 

order to be timely filed.
Page 4

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

 Federal Election Commission (Revised 05/2016) 

Where to File

An original report and any amendments to an original report must be 

filed as follows:

The principal campaign committee 

of a candidate for the House of Representatives or Senate must file with the 

Federal Election Commission, 1050 

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

20463. Reports shipped via FedEx, 

UPS or DHL should use the ZIP code 

20002. Other authorized committees 

of the candidate must file with the 

principal campaign committee.

A copy of each report filed by the 

principal campaign committee must 

be filed with the Secretary of State 

(or appropriate State officer) of the 

State in which nomination or election is sought. Exception: Principal 

campaign committees of House and 

Senate candidates must file a copy of 

this form with the state in which the 

office is sought, with the exception of 

committees of candidates in states that 

have qualified for the Commission’s 

state filing waiver. A list of qualified 

states is available from the Federal 

Election Commission. 

Report Preparation

•A political committee may use any 

recordkeeping or accounting system 

which will enable it to comply with 

the Act. 

•The Commission recommends that 

political committees use a recordkeeping or accounting system that 

keeps a separate accounting for 

each of the various categories of 

receipts and disbursements on the 

Detailed Summary Page. This separate accounting will help the political committee fill out the reporting 

forms, since separate reporting 

schedules are required for each category. 

•The reporting schedules should be 

filled out first so that the totals can 

be derived for each category. 

•The total figures should be carried 

forward to pages 3 – 4 (Detailed 

Summary Page) and then (where 

appropriate) from the Detailed 

Summary Page to page 2 (Summary 

Page). 

•Pages 3 and 4 (Detailed Summary 

Page) should be filled out before completing page 2 (Summary Page).

Treasurer’s Responsibilities

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

committee for a period of not less than 

three years from the date of filing. The 

treasurer of the political committee is 

personally responsible for the timely 

and complete filing of the report and 

for the accuracy of any information 

contained in it.

Election Cycle Reporting

Authorized committees must report 

receipts and disbursements on an 

election-cycle basis, rather than on a 

calendar year 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. Note that the length of 

the election cycle varies depending on 

office sought (i.e., two years for House 

committees and six years for Senate 

committees). See 11 CFR 100.3(b). 

Note that on the first report filed 

after your general election, receipts 

received and disbursements made after 

the date of the general election are considered to be for the next election cycle 

and must be aggregated separately for 

purposes of itemization.

Line-by-Line Instructions for 

Page 2 (Summary Page)

LINE 1. Enter the complete name and 

mailing address of your committee. 

LINE 2. Enter the FEC Identification 

Number assigned to the committee. 

LINE 3. If this is an original report, 

check the “NEW” box. If this is an 

amendment to a previous report, check 

the “AMENDED” box.

LINE 4. Check the appropriate boxes. 

If the report is a 12-Day Pre-Election or 

30-Day Post-General Election Report, 

supply the type of election (primary, 

general, convention, special or run-off), 

the date of the election, and the State 

in which the election is held. 

LINE 5. Enter the coverage dates 

(month/day/year) for this report. All 

activity from the ending coverage 

date of the last report filed must be 

included.

LINE 6(a). Transfer the amounts 

from Column A and Column B of 

Line 11(e) of the Detailed Summary 

Page to the corresponding columns 

on Line 6(a).

LINE 6(b). Transfer the amounts 

from Column A and Column B of 

Line 20(d) of the Detailed Summary 

Page to the corresponding columns 

on Line 6(b).

LINE 6(c). For both Column A and 

Column B, subtract Line 6(b) from 

6(a) to derive the figures for 6(c).

LINE 7(a). Transfer the amounts from 

Column A and Column B of Line 17 

of the Detailed Summary Page to the 

corresponding columns on Line 7(a).

LINE 7(b). Transfer the amounts from 

Column A and Column B of Line 14 

of the Detailed Summary Page to the 

corresponding columns on Line 7(b).

LINE 7(c). For both Column A and 

Column B subtract Line 7(b) from 

7(a) to derive the figures for Line 7(c).

LINE 8. Transfer the total amount 

of cash on hand at the close of the 

reporting period from Line 27 of the 

Detailed Summary Page to Line 8.

LINE 9. Transfer the total amount 

of debts and obligations owed TO 

the committee from Schedule C or D.

LINE 10. Transfer the total amount 

of debts and obligations owed BY the 

committee from Schedule C or D. 

Special Instructions for Last 

Report Filed for Your Election 

Cycle

For this report ONLY, principal 

campaign committees must fill out 

Parts III and IV on page 8 (Post-Election Detailed Summary Page) in lieu 

of filling out Lines 6-7 on page 2 (Summary Page). Note: Committees must 

also fill out the Post-Election Detailed 

Summary Page in lieu of pages 3 and 

4 (Detailed Summary Page) for this 
 Page 5

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

Federal Election Commission (Revised 05/2016)

report only. This requirement applies 

to the Post-General report filed by 

general election candidates or to the 

Year-End Report filed by all other 

candidates in that election cycle.
Page 6

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

 Federal Election Commission (Revised 05/2016) 

INSTRUCTIONS FOR 

DETAILED SUMMARY PAGE 

(FEC FORM 3, PAGES 3 – 4)

An authorized committee must 

report the total amount of receipts 

and disbursements during the reporting period and during the election 

cycle for each category of receipts 

and disbursements on pages 3 and 

4 (Detailed Summary Page) of FEC 

FORM 3. The committee’s full name 

and the coverage dates for 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 election cycle 

enter “0.”

To derive the “election cycle-todate” 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 

an election cycle, the “election cycleto-date” figure is equal to the “Total 

This Period” figure.

LINE 11(a)(i). Enter the total amount 

of contributions (other than loans) 

from individuals, partnerships and 

other persons who are not political 

committees that are required to be 

itemized on Schedule A. For each 

such person who has made one or 

more contributions during the election 

cycle aggregating in excess of $200, the 

committee must itemize on Schedule 

A and provide the identification (full 

name, mailing address, occupation 

and name of employer) of the person, 

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 11(a)(ii). Enter the total amount 

of all contributions from individual 

persons other than political committees not required to be itemized on 

Schedule A.

LINE 11(a)(iii). Add Lines 11(a)(i) 

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

Column A. For the Column B figure, 

see above instructions for how to calculate the election cycle-to-date figure.

LINE 11(b). Enter the total amount 

of contributions (other than loans) 

from political party committees on 

Line 11(b). These contributions must 

be itemized on Schedule A, regardless 

of the amount. For each contribution, 

provide the identification (full name 

and address) of the committee, 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 11(c). Enter the total amount 

of contributions (other than loans) 

from other political committees on 

Line 11(c). These contributions must 

be itemized on Schedule A, regardless 

of the amount. For each contribution, 

provide the identification (full name 

and address) of the committee, 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. Do not abbreviate committee 

names.

LINE 11(d). Enter the total amount 

of contributions (other than loans) 

from the candidate on Line 11(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 the identification (full name, mailing address, occupation and name 

of employer), the date and amount 

of each contribution aggregating in 

excess of $200, and the aggregate yearto-date totals. If the contribution is 

derived from funds that were loaned 

to the candidate from a lending institution, or from an advance from the 

candidate’s brokerage account, credit 

card or line of credit, report the loan 

to the candidate on Schedule C-1.

LINE 11(e). For both Column A and 

Column B add Lines 11(a)(iii), 11(b), 

11(c) and 11(d) to derive the figures 

for Line 11(e).

LINE 12. Enter the total amount 

of transfers from other authorized 

committees of the same candidate on 

Line 12. Loans and loan repayments 

received from other authorized committees of the same candidate must be 

included on this line and not on Line 

13(b). 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, the date 

and amount of the transfer and the 

aggregate election cycle-to-date total.

LINE 13(a). Enter the total amount 

of loans from the candidate (including 

any loans to the committee guaranteed by the candidate) to the committee on Line 13(a). This category 

includes loans made by the candidate 

from personal funds and loans from 

the candidate (including any loans 

guaranteed by the candidate) to the 

committee derived from 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 which are 

used for the purpose of influencing 

the candidate’s election for federal 

office. All loans from the candidate 

(including any loans guaranteed by 

the candidate) to the committee must 

be itemized on Schedule A, regardless 

of the amount. For each loan, provide 

the candidate’s identification (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). 

LINE 13(b). Enter the total amount 

of all other loans received on Line 

13(b). This category includes all other 

types of loans. These loans 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, the date and 
 Page 7

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

Federal Election Commission (Revised 05/2016)

amount of the loan, the aggregate election cycle-to-date total and whether 

the loan is for a primary, general or 

other election. The committee must 

also provide on Schedule C the identification of any endorser or guarantor 

and the amount of the endorsement 

or guarantee (see also instructions for 

Schedule C).

LINE 14. Enter the total amount 

of offsets to operating expenditures 

(including refunds, rebates, and 

returns of deposits) on Line 14. For 

each person who provides rebates, 

refunds and other offset to operating 

expenditures aggregating in excess 

of $200 during the election cycle, 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 election cycle-to-date total.

LINE 15. Enter the total amount of 

other receipts (including dividends and 

interest) on Line 15. 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 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 16. For both Column A and 

Column B add Lines 11(e), 12, 13(c), 

14 and 15 to derive the figures for 

Line 16.

LINE 17. Enter the total amount of 

operating expenditures on Line 17. 

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 the full 

name and mailing address, the date 

and amount of each operating expenditure aggregating in excess of $200 

and the purpose of the expenditure 

(see also instructions for Schedule B).

LINE 18. Enter the total amount of 

transfers to other authorized committees of the same candidate on Line 

18. 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, the date and 

amount and state that the purpose of 

the disbursement is a “transfer.”

LINE 19(a). Enter the total amount 

of loan repayments of loans from the 

candidate to his or her authorized 

committee (including any loans to 

the committee guaranteed by the 

candidate) on Line 19(a), including 

loans derived from 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 lines of credit. All loan repayments 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” (see also instructions for 

Schedule C).

LINE 19(b). Enter the total amount 

of loan repayments of all other loans 

on Line 19(b) (see instructions for 

Line 19(a) for other reporting requirements).

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 contribution refunds to individuals/

persons other than political committees on Line 20(a). For each person 

who receives a refund of a contribution which was previously itemized 

on Schedule A, the committee must 

provide on Schedule B the full name, 

mailing address, date and amount, and 

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

LINE 20(b). Enter the total amount 

of contribution refunds to political 

party committees on Line 20(b). All 

such refunds must be itemized on 

Schedule B, regardless of the amount. 

For each contribution refund, provide 

the full name, mailing address, date 

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

LINE 20(c). Enter the total amount of 

contribution refunds to other political 

committees on Line 20(c) (see instructions for Line 20(b) for other reporting 

requirements).

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 disbursements on Line 21. For 

each such person who receives any 

disbursement(s) not otherwise disclosed where the aggregate amount 

or value is 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.

LINE 22. For both Column A and 

Column B add the totals on Lines 17, 

18, 19(c), 20(d) and 21 to derive the 

figures for Line 22.

LINE 23. 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 loans 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 24. Transfer the amount from 

Column A of Line 16 to Line 24.

LINE 25. Add Lines 23 and 24 to 

derive the figure for Line 25.

LINE 26. Transfer the amount from 

Column A of Line 22 to Line 26.

LINE 27. Subtract Line 26 from Line 

25 to derive cash on hand at the close 

of the reporting period for Line 27.
Page 8

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

 Federal Election Commission (Revised 05/2016) 

Special Instructions for Last 

Report Filed for Your Election 

Cycle

For this report ONLY, principal campaign committees must fill 

out Parts I and II on pages 5 – 8, 

(Post-Election Detailed Summary 

Page) in lieu of filling out pages 3 and 

4 (Detailed Summary Page). Note: 

Committees must also fill out Parts 

III and IV of page 8 (Post-Election 

Detailed Summary Page) in lieu of 

filling out Lines 6 and 7 of page 2 

(Summary Page). This requirement 

applies to the Post-General report 

filed by general election candidates 

or to the Year-End Report filed by all 

other candidates in that election cycle.
 Page 9

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR 

SCHEDULE A, ITEMIZED 

RECEIPTS (FEC FORM 3)

The Detailed Summary Page is 

broken down into various categories 

of receipts. Use Schedule A to list each 

receipt required to be itemized. DO 

NOT combine more than one category of receipts on the same Schedule 

A. Instead, use a separate Schedule 

A for each category of receipts. The 

line number of the Detailed Summary Page to which each Schedule 

A pertains should be identified in the 

upper right corner of each Schedule. 

In addition, the committee’s full name 

must be entered in the appropriate 

block. For each receipt required to be 

itemized during the reporting period, 

the political committee must provide 

the identification, date and amount of 

the receipt, and the aggregate 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 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 are only required to be provided for receipts from individuals. 

“Occupation” means the principal 

job title or position of an individual. 

“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.

The date of receipt for reporting 

purposes is the date the committee 

(or its agent) actually obtains possession of the contribution. See 11 CFR 

102.8(a). The “election cycle-to-date” 

total for each entry represents the total 

amount received from that source 

since the beginning of the election 

cycle (starting the day after the last 

general election through the date of 

the general election). (Note that on 

the first report filed after your general 

election, receipts received after the 

date of the general election are considered to be for the next election cycle 

and must be aggregated separately.) 

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. 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 primary or general election, the “Other” 

block must be checked and the type of 

election specified (i.e., “General 2000,” 

“Primary 2004”).

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

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

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 either 

determine that the contribution is 

not from a corporation, government 

contractor, or other prohibited source 

or refund it within thirty days of its 

receipt.

Contributions to a candidate or 

authorized committee that are not 

designated or redesignated by the 

contributor for a specific election must 

be counted toward the contributor’s 

limitation for the next election after 

the contribution is made, unless they 

are presumptively redesignated as 

described below. Contributions may 

be made for a past election only to 

the extent that the recipient has net 

debts outstanding from that particular election. A contribution that 

appears to be excessive, either on its 

face or when aggregated with other 

contributions from the same person, 

may be presumptively redesignated 

or reattributed, if either is applicable, 

or it 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 in writing the contribution for a different election if such a 

contribution would otherwise be permissible. Alternatively, the excessive 

portion of contributions before the 

primary election may be presumptively redesignated to the general 

election if the redesignation does not 

cause the contributor to exceed any 

other contribution limit. Contributions after the primary but before the 

general election may be presumptively 

redesignated for the primary election 

to the extent the committee has net 

debts outstanding from the primary 

election. Contributions may also be 

presumptively reattributed to a joint 

contributor whose name also appears 

imprinted on the contribution check 

if the reattribution will not cause the 

contributor to exceed any contribution limits. If the committee presumptively redesignates or reattributes the 

excessive contribution, the committee 

must notify the contributor of its 

action, and offer the opportunity to 

request a refund, within sixty days 

of its receipt of the original contribution. Both written redesignations 

and written 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 

any such contributions were reported 

initially, followed by the redesignated 

or reattributed entry(ies). Presumptive redesignations or reattributions 

must also be noted as such. See 11 

CFR 110.1(b)(5)(ii)(B) and (C) for 
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INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

 Federal Election Commission (Revised 05/2016) 

presumptive redesignations, 11 CFR 

110.1(k)(3)(ii)(B) for presumptive 

reattributions, and 11 CFR 104.8 and 

the Campaign Guide for the reporting 

of these types of contributions.

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

provided to a political committee) are 

treated as any other contribution and 

must be reported and itemized under 

the appropriate category of receipts. 

For example, 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 election cycleto-date” total must include the total 

amount of all contributions which 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 an operating expense on 

Schedule B and included 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 expenditures (e.g., consulting, 

polling, etc.) and the aggregated election cycle-to-date amount must also 

be provided. The committee receiving 

the contribution in-kind must report it 

as both a receipt and an expenditure.) 

Note that special reporting rules apply 

when an individual makes an advance 

of personal funds 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.

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.

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 election cycle, 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 election cycle, 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, 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 
 Page 11

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

Federal Election Commission (Revised 05/2016)

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 subtract the amount of the 

check from the total for that category. 

If the original receipt of the check 

was previously 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 

previously reported, the refund should 

be reported as a negative entry on 

Schedule B on the current report, 

and the amount of the contribution 

refund subtracted from the disbursement totals on the line of the Detailed 

Summary Page that it was previously 

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 on the current report. 

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 an election cycle, 

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 and 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 

Congressional Candidates for more 

information.

Loans. Report a loan received on 

Schedule A for the appropriate line 

number of the Detailed Summary 

Page, in the reporting period during 

which the loan is received. Also, disclose the loan on Schedule C, and, if 

from a lending institution, on Schedule C-1.

If a candidate personally receives 

a loan from a lending institution, or 

an advance from a brokerage account, 

credit card or line of credit, and then 

contributes or loans some or all of 

those funds to the campaign, report 

the amount of funds contributed or 

loaned on Schedule C-1. If the candidate treats the funds as a personal 

contribution, report the receipt of 

the contribution from the candidate 

on Schedule A for Line 11(d). If the 

candidate treats the funds as a loan, 

report the receipt of the loan on 

Schedule A for Line 13(a). See also 

the instructions for Schedule C-1. A 

loan obtained by the candidate from 

a brokerage account, credit card, 

home equity line of credit or other 

line of credit that is used exclusively 

for routine living expenses does not 

have to be reported, provided the loan 

is not guaranteed by third parties and 

the loan is repaid exclusively from the 

personal funds of the candidate. If 

such a loan is used in part for routine 

living expenses and in part for influencing the candidate’s election for 

federal office, only the latter part must 

be reported.
Page 12

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

 Federal Election Commission (Revised 05/2016) 

INSTRUCTIONS FOR 

SCHEDULE B, ITEMIZED 

DISBURSEMENTS (FEC 

FORM 3)

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-outthe-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 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.”

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

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

001 Administrative/Salary/Overhead 

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

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

petition drives, party fees and 

legal and accounting expenses)

002 Travel Expenses—including 

travel reimbursement expenses 

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

use of private vehicles, advance 

payments for use of corporate aircraft; lodging and meal expenses 

incurred during travel)

003 Solicitation and Fundraising 

Expenses (e.g., costs for direct 

mail solicitations and fundraising 

events including printing, mailing 

lists, consultant fees, call lists, 

invitations, catering costs and 

room rental)

004 Advertising Expenses—including 

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

television broadcast/cable time, 

print advertisements and related 

production costs)

005 Polling Expenses

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

mass mailings, pens, posters and 

balloons)

007 Campaign Event Expenses (e.g., 

costs associated with candidate 

appearances, campaign rallies, 

town meetings, phone banks, 

including catering costs, door-todoor get-out-the-vote efforts and 

driving voters to the polls)

008 Transfers (e.g., to other authorized committees of the same 

candidate)

009 Loan Repayments (e.g., repayments of loans made or guaranteed by the candidate or any other 

person)

010 Refunds of Contributions (e.g., 

contribution refunds to individuals/persons, political party 

committees or other political 

committees)

011 Political Contributions (e.g., contributions to other federal candidates and committees, donations 

to non-federal candidates and 

committees)

012 Donations (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 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. 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 
 Page 13

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

Federal Election Commission (Revised 05/2016)

election. In the event the contribution 

was made for an election prior to the 

current election cycle, the “Other” 

box must be checked and the type 

of election specified (e.g., “General 

2016,” “Primary 2016”). The election 

check-off 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 Sched-

ule B. In addition, in the “Purpose 

of Disbursement” box include the 

notation “Contribution In-Kind,” and 

the nature of the expenditure (e.g., 

consulting, polling, etc.).
Page 14

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

 Federal Election Commission (Revised 05/2016) 

INSTRUCTIONS FOR 

SCHEDULE C, LOANS

(FEC FORM 3)

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. Report each loan separately until 

extinguished.

Loans Owed By the Committee

Itemize each loan received by 

the committee on Schedule A for 

the appropriate line of the Detailed 

Summary Page, and also disclose it 

on Schedule C (see also instructions 

for Schedule A for itemizing loans 

received by the committee) and Schedule C-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 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 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. 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. 

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, 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, 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. 

If no debts or obligations are reported 

on Schedule D, 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 and must 

also be disclosed on Schedule C. For 

each loan owed TO the committee at 

the close of the reporting period, 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 

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 on the loan; and (5) the outstanding balance at the close of the 

reporting period (i.e., the remaining 

unpaid portion of the loan).
 Page 15

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

Federal Election Commission (Revised 05/2016)

Certain additional information 

must be entered on Schedule C in the 

box entitled TERMS: (1) the date the 

obligation was incurred; (2) the date 

the loan is due or the amortization 

schedule (if there is no due date or 

amortization schedule, enter “None” 

on the appropriate line; (3) the actual 

rate of interest charged on the loan 

(if the loan does not bear an interest 

rate, enter “0” on the appropriate line); 

and (4) check the box if the loan has 

been secured. 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, 

report on the appropriate line of the 

Detailed Summary Page, and include 

in the “Cumulative Payment to Date” 

column on Schedule C. 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. 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 

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. 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 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 for the appropriate line 

and included in the “Cumulative Payment to Date” column on Schedule C. 

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. 

For candidate loans, the candidate’s 
Page 16

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

 Federal Election Commission (Revised 05/2016) 

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 17

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR 

SCHEDULE C-1, LOANS AND 

LINES OF CREDIT FROM 

LENDING INSTITUTIONS

(FEC FORM 3)

Background: 

1. FEC Regulations on Loans 

from Lending Institutions to the 

Committee

Schedule C-1 seeks information 

on loans—including lines of credit—

from lending institutions such as state 

or federally chartered banks, federally 

insured savings and loan associations 

or federally insured credit unions. The 

purpose of Schedule C-1 is to verify 

that a loan or line of credit does not 

result in a prohibited contribution 

from the lending institution, a violation of the federal campaign finance 

law.

Under FEC regulations at 11 CFR 

100.82, 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-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-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-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 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 

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 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-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 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 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. All loans to a committee 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. 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 
Page 18

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

 Federal Election Commission (Revised 05/2016) 

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 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. (Note that guarantees 

and endorsements of loans are considered contributions; see Schedule C 

instructions.)

D. Traditional Collateral. Check 

yes if the loan or line of credit was 

obtained using traditional sources of 

collateral, and list the specific assets 

that were pledged. Enter the total fair 

market value of the collateral as of the 

date of the loan agreement. Indicate 

whether the lender has a perfected 

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 
 Page 19

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

Federal Election Commission (Revised 05/2016)

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 20

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

 Federal Election Commission (Revised 05/2016) 

INSTRUCTIONS FOR 

SCHEDULE D, DEBTS AND 

OBLIGATIONS (FEC FORM 3)

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. Note that special reporting rules apply when an individual 

makes an advance of personal funds 

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.

Debts and obligations owed BY 

the committee must continue to be 

reported on each subsequent report 

until extinguished or settled in a 

manner permitted by Federal Election 

Commission regulations (see 11 CFR 

Part 116 for settlement of corporate 

debts). When a payment is made to 

reduce or extinguish an obligation 

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

B, reported on the appropriate line 

of the Detailed Summary Page, 

and included in the “Payment This 

Period” column on Schedule D. If a 

debt or obligation is settled for less 

than the reported amount or value, 

the reporting committee must include 

a statement as to the circumstances 

and conditions under which the debt 

or obligation was extinguished and 

the amount paid. A debt owed BY a 

political committee which is forgiven 

or settled for less than the amount 

owed is a contribution unless the debt 

is forgiven or settled in accordance 

with 11 CFR Part 116. The extension 

of credit by any person for a length 

of time beyond normal business or 

trade practice is a contribution, unless 

the creditor has made a commercially 

reasonable attempt to collect the debt. 

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

the reporting period must be entered 

at the bottom of the last page under 

“Total This Period” and added to the 

total loans owed BY the committee 

from Schedule C. The total amount 

of debts and obligations owed BY the 

committee (including loans) must be 

carried forward to the Summary Page.

Debts and Obligations Owed 

to the Committee (Other Than 

Loans)

For each debt and obligation owed 

TO the committee at the close of the 

reporting period, the committee must 

report: the full name and mailing 

address of each debtor, the amount of 

the debt outstanding at the beginning 

of the period, the amount of the debt 

or obligation incurred this period, the 

payment(s) this period to retire the 

debt or obligation, the outstanding 

balance at the close of the reporting 

period and the nature or purpose of 

the debt or obligation. The terms 

“nature” or “purpose” mean a brief 

statement or description of why the 

debt or obligation was incurred (e.g., 

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

(such as signed pledge cards), or oral 

promises to make contributions are 

not required to be reported.

Debts and obligations owed TO 

the committee must continue to be 

reported on each subsequent report 

until extinguished. When a payment 

is received to reduce or extinguish a 

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

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

Page, and included in the “Payment 

This Period” column on Schedule D. 

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

the reporting period must be entered 

at the bottom of the last page under 

“Total This Period” and added to the 

total loans owed TO the committee 

from Schedule C. The total amount 

of debts and obligations owed TO the 

committee (including loans) must be 

carried forward to the Summary Page.
 Page 21

INSTRUCTIONS FOR FEC FORM 3 AND RELATED SCHEDULES

Federal Election Commission (Revised 05/2016)

INSTRUCTIONS FOR 

CONSOLIDATION REPORT 

OF RECEIPTS AND 

DISBURSEMENTS

(FEC FORM 3Z)

A principal campaign committee 

that is the only authorized committee 

of a candidate does not need to file 

FEC Form 3Z.

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) with its Form 3, 

showing the consolidated activity for 

all authorized committees of the candidate. Form 3Z 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 3 line number (Form 

3Z, Part 1). Form 3Z 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 3, page 2) and Column A of the 

Detailed Summary Page of Receipts 

and Disbursements (FEC Form 3, 

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

filed during an election cycle, the 

committee should use pages 5-8 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 (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 3 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 (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 that additional 

authorized committee’s Form 3 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. For each line, sum 

the amounts provided for that line 

number from Part 1 of Form 3Z 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 5-8 of the 

Post-Election Detailed Summary 

Page. For Lines 6(c) and 7(c), transfer the amounts from Section III and 

IV on page 8 (Post-Election Detailed 

Summary Page). For Lines 9 and 10, 

transfer the amounts from Lines 9 

and 10 on page 2 (Summary Page). 

For Lines 11-22, transfer totals from 

Column A, pages 5-8 (Post-Election 

Detailed Summary Page). For Lines 

23 and 27, there is no Column A and 

the amounts are transferred from 

Lines 23 and 27 in Section V on page 

8 (Post-Election Detailed Summary 

Page.