Page 1, Federal Election Commission (Revised 2/2001)

INSTRUCTIONS FOR FEC FORM 7

FE1AN070

FEDERAL ELECTION COMMISSION

Instructions for Report of Communication Costs By Corporations and 

Membership Organizations (FEC FORM 7)

52 U.S.C. §30118 allows “communications by a corporation to its stockholders and executive or administrative 

personnel and their families or by a 

labor organization to its members and 

their families on any subject,” including 

the express advocacy of the election or 

defeat of any Federal candidate. Further, 

52 U.S.C. § 30101(9)(B)(iii) requires 

that the costs of such communications 

be reported to the Federal Election Commission under certain circumstances. 

This section states in pertinent part:

“...the costs incurred by a membership organization (including a labor 

organization) or by a corporation directly attributable to a communication 

expressly advocating the election or 

defeat of a clearly identified candidate 

(other than a communication primarily 

devoted to subjects other than the express advocacy of the election or defeat 

of a clearly identified candidate), shall, 

if those costs exceed $2,000 per election, 

be reported to the Commission.”

For the purpose of interpreting these 

provisions of law, the Commission’s 

regulations provide the following definitions:

(i) “Labor organization” means an 

organization of any kind (any local, national, or international union, or any local or State central body of a federation 

of unions is each considered a separate 

labor organization for purposes of this 

section) or any agency or employee representative committee or plan, in which 

employees participate and which exists 

for the purpose, in whole or in part, 

of dealing with employers concerning 

grievances, labor disputes, wages, rates 

of pay, hours of employment or conditions of work.

(ii) “Stockholder” means a person 

who has a vested beneficial interest in 

stock, has the power to direct how that 

stock shall be voted, if it is voting stock, 

and has the right to receive dividends.

100.8(b)(4) and 114.3 of the Commission’s regulations shall report to 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) 

on FEC FORM 7 such costs which are 

directly attributable to any communication expressly advocating the election or 

defeat of a clearly identified candidate 

(other than a communication primarily devoted to subjects other than the 

election or defeat of a clearly identified 

candidate), if such costs exceed $2,000 

for any election.

WHAT MUST BE REPORTED

Each report filed under 11 CFR 104.6 

of the Commission’s regulations must 

include, for each communication:

(1) The type of communication 

(such as direct mail, telephone or telegram);

(2) The class or category communicated with (Executive/Administrative 

Personnel, Stockholders, Members);

(3) The date(s) of the communication;

(4) Whether the communication 

was in support of, or in opposition to, a 

particular candidate;

(5) The name of the candidate, the 

office sought (and the district and state 

of the office, if applicable), and whether 

the communication was for the primary 

or general election; and

(6) The cost of the communication.

Generally, the total cost of a communication which advocates the election 

or defeat of more than one candidate 

should be allocated to and reported for 

each candidate in equal proportions. If, 

however, one or more candidates are 

emphasized, the cost should be allocated and reported to reflect the benefit 

reasonably expected to be derived by 

each candidate.

(iii) “Executive or administrative personnel” means individuals employed by 

a corporation who are paid on a salary 

rather than hourly basis and who have 

policy-making, managerial, professional 

or supervisory responsibilities.

(iv) “Members” means all persons 

who are currently satisfying the requirements for membership in a membership 

organization, trade association, cooperative or corporation without capital stock 

and in the case of the labor organization, 

persons who are currently satisfying 

the requirements for membership in a 

local, national or international labor 

organization. Members of a local union 

are considered to be members of any 

national or international union of which 

the local union is a part and of any federation with which the local, national or 

international union is affiliated. A person 

is not considered a member under this 

definition if the only requirement for 

membership is a contribution to a separate segregated fund.

(v) “Election” means two separate 

processes in a calendar year, to each of 

which the $2,000 threshold described 

above applies separately. The first process is comprised of all primary elections for Federal office, wherever and 

whenever held; the second process is 

comprised of all general elections for 

Federal office, wherever and whenever 

held. The term “election” also includes 

each special election held to fill a vacancy in a Federal office or each run-off 

election.

(vi) “Corporation” means any separately incorporated entity, whether or 

not affiliated.

WHO MUST FILE

Every membership organization 

(including a labor organization) or corporation which makes disbursements 

for communications pursuant to 11 CFR 
Page 2, Federal Election Commission (Revised 2/2001)

INSTRUCTIONS FOR FEC FORM 7

FE1AN070

WHEN TO REPORT

Organizations required to report 

under 11 CFR 104.6(a) of the Commission’s regulations must file such reports 

during a calendar year in which a regularly scheduled general election is held. 

Such reports must be filed quarterly and, 

with respect to any general election, a 

12 Day Pre-General Election Report 

must also be filed. The organization is 

required to file reports beginning with 

the first reporting period during which 

the aggregate cost for such communications exceeds $2,000 per election as 

defined in 11 CFR 104.6(a)(1) of the 

Commission’s regulations, and for each 

period thereafter in which the organization makes additional disbursements in 

connection with the same election.

— 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 12 Day Pre-General Election 

Report must be filed no later than the 

12th day before the general 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-General Election Report 

sent by certified or registered mail must 

be mailed no later than the 15th day 

before the election.

A document is timely filed upon delivery to the Federal Election Commission by the close of the prescribed filing 

date or upon deposit as registered or 

certified mail in an established U.S. Post 

Office postmarked no later than midnight of the day the report is due, except 

that the 12 Day Pre-General Election 

Report so mailed must be postmarked 

no later than midnight of the 15th day 

before the date of the election. Reports 

sent by first class mail must be received 

by the Federal Election Commission by 

the close of business of the prescribed 

filing date to be timely filed.