i

Federal Election Commission Campaign Guide

Nonconnected

Committees

May 2008
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iii

About this Guide

This Campaign Guide for Nonconnected Committees

replaces the October 2005 edition. It summarizes 

the federal campaign finance laws applicable to nonconnected committees as of May 2008. For updated 

information, please consult the monthly Record supplements to this Guide at www.fec.gov/info/publications.shtml#guides.

Introduction

Using This Guide

This Guide was written to help nonconnected political committees comply with the Federal Election 

Campaign Act and FEC regulations. This publication 

provides guidance on certain aspects of the federal 

campaign finance law. It is not intended to replace 

the law or to change its meaning, nor does this publication create or confer any rights for or on any 

person or bind the Federal Election Commission 

(Commission) or the public. The reader is encouraged also to consult the Federal Election Campaign 

Act of 1971, as amended (52 U.S.C. §30101 et seq.), 

Commission regulations (Title 11 of the Code of 

Federal Regulations), Commission advisory opinions 

and applicable court decisions.

Citations 

Authorities primarily cited in this Guide include the 

Federal Election Campaign Act, FEC regulations and 

FEC Advisory Opinions (AOs). All regulatory citations are to Title 11 of the Code of Federal Regulations (CFR), Parts 100–116, 300, 400 and 9001–

9039 (2008). Statutory citations are to Titles 26 and 

52 of the United States Code (U.S.C.). Copies of 

AOs may be obtained from the FEC’s Public 

Records Office (800/424-9530 or 202/694-1120), 

the FEC web site (https://www.fec.gov/data/legal/

advisory-opinions/); in addition, each AO is summarized in the Commission’s monthly newsletter, the 

Record. 

Getting More Help

Advisory Opinions 

Any person or group requiring a clarification of the 

election law with regard to an activity that they plan 

to undertake may request an advisory opinion from 

the FEC. Individuals and organizations involved in 

the activity specifically addressed in an AO (or in an 

activity that is materially indistinguishable) may rely 

on the opinion for legal guidance. 

 Federal Election Commission

 Washington, DC 20463

 Commissioners:

David M. Mason, Chairman

Ellen L. Weintraub, Vice Chair

 Staff Director:

Patrina M. Clark

 General Counsel:

Thomasenia P. Duncan

 Prepared by the Information Division

 of the Office of Communications

 Director:

Greg J. Scott

 Deputy Director:

Amy L. Kort

 Writer:

Myles G. Martin

Layout and Design:

James L. Jones
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Advisory opinion requests may be addressed to the 

Office of General Counsel at:

Federal Election Commission 

1050 First Street, NE 

Washington, DC 20463

Toll-Free Line 

Many questions about federal campaign finance law 

do not require formal advisory opinions. Such 

questions may be addressed to trained FEC staff 

members by calling the FEC’s 800 number below. 

Persons in the Washington, DC, area may call locally. 

The numbers are:

• 800/424-9530

• 202/694-1100 

• 202/219-3336 (for the hearing-impaired) 

Hearing-impaired persons may reverse the charges 

when calling long distance. 

Questions may also be submitted by electronic mail 

to info@fec.gov.

Free Publications 

In addition to this Guide, the FEC publishes a series 

of brochures and other publications on several 

aspects of campaign financing and election law. Subscriptions to the Commission’s newsletter, the 

Record, are available free of charge. Write or call 

the FEC for a list of publications currently available, 

or visit the FEC’s web site.

Please note that nonconnected committees have to 

comply with other laws outside the FEC’s jurisdiction; see Appendix E.

World Wide Web

Visit the FEC’s home page on the World Wide Web 

at http://www.fec.gov. Information on the site 

includes campaign finance statistical data; committee reports for candidates, parties and PACs; FEC 

news releases; reporting dates; forms; the Record

newsletter; brochures and Campaign Guides.

The FEC web site also offers the capability to 

search the Commission’s campaign finance database 

online. The web site also offers full text searches of 

Commission Advisory Opinions (AOs) issued since 

1977. Searches can be made using the name of a 

requestor or other information about AOs. In addition, the FEC’s Enforcement Query System allows 

users to search closed enforcement cases by such 

search criteria as respondent name or case number.

Compliance with Small Business Regulatory 

Enforcement Fairness Act of 1996

This Guide serves as the small entity compliance 

guide for Congressional candidates and committees, 

as required by section 212 of the Small Business 

Regulatory Enforcement Fairness Act of 1996, Pub. 

L. No. 104-121, Title II, Stat. 857 (1996).
Contents

CHAPTER 1 Defining Nonconnected Committees 1

1. What is a Nonconnected Committee 1

2. Leadership PACs 1

CHAPTER 2 Getting Started 3

1. Registering with the FEC 3

2. Treasurer 3

3. Naming the Committee 4

4. Filling Out the Statement of Organization 5

5. Filing the Form 6

6. Updating Registration Information 7

7. Notification of Multicandidate Committee 

 Status 7

8. Affiliation 8

9. Incorporating the Committee 9

CHAPTER 3 Nonconnected Committee 

Operations 11

1. Solicitation Methods 11

2. Disclaimer Notices on Solicitations 11

3. Mentioning Candidates in Fundraising 

Communications 12

4. Transmittal and Deposit of Funds 12

5. Affiliation and Contribution Limits 12

6. Handling Illegal Contributions 12

7. Use of Candidate’s Name 14

CHAPTER 4 Contributions and Other Sources 

of Support 15

1. Types of Contributions 15

2. Limits On Contributions Received by the 

Committee 16

3. Prohibited Contributions 18

4. Bank Loans 20

5. Interest and Dividends 21

6. Other Receipts 21

7. Volunteer Activity on Behalf of a 

Nonconnected Committee 22

8. Use of Corporate/Labor Facilities 

and Resources 23

CHAPTER 5 Contributions to Candidates and 

Other Committees 25

1. Types of Contributions 25

2. Limits on Contributions Made to Candidates 26

3. Designation 27

4. Contributions Made to Party Committees 

 and PACs 29

CHAPTER 6 Communications 31

1. Coordinated Communications 31

2. Independent Expenditures 35

3. Disclaimer Notices 36

4. Electioneering Communications 38

CHAPTER 7 Keeping Records 41

1. Three-Year Retention of Records 41

2. Receipts 41

3. Recording Contributions 41

4. Recording Other Receipts 42

5. Recording Disbursements 42

6. Treasurer’s Best Efforts 43

CHAPTER 8 Filing FEC Reports 47

1. Treasurer’s Duties 47

2. Reporting Deadlines 47

3. Administrative Fines for Late Filers 

 and Nonfilers 48

4. Election Year Reporting 49

5. Nonelection Year Reporting 51

6. Special Elections 51

7. Electronic Filing 51

8. Where to File 54

9. Public Review of Reports 54

CHAPTER 9 Completing FEC Form 3X 55

1. Reporting Forms 55

2. Itemized Receipts: Schedule A 56

3. Reporting Receipts: The Detailed 

Summary Page 62

4. Itemized Disbursements: Schedule B 64

5. Reporting Disbursements: The Detailed 

 Summary Page 68

6. Investments 70

7. Independent Expenditures 72

8. Reporting Loans 74

9. Reporting Debts Other Than Loans 76

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10. The Summary Page 78

11. Filing Amendments 79

CHAPTER 10 Allocated Federal and 

Nonfederal Activities 81

1. Using One Account 81

2. Using Two Accounts 81

3. Allocation Between Accounts 82

4. Allocation Ratios 84

5. Allocating Administrative, Generic Voter Drive 

Expenses and Generic Public Communications 85

6. Allocating Committee Fundraising Expenses 86

7. Allocating Costs of Fundraising for Candidates 88

8. Allocating Costs of Public Communications 

and Voter Drives for Candidates 91

CHAPTER 11 Termination and Debt Settlement 93

1. Committees with No Outstanding Debts 93

2. Committees with Outstanding Debts: Debt 

Settlement 93

3. Committees with Outstanding Debts: 

Administrative Termination 96

APPENDIX A: Support From Sponsoring 

 Organization 99

1. Contributions 99

2. Sponsors Affiliated with Corporations 99

3. Legal and Accounting Services 100

4. Corporate Personnel and Nonconnected 

 PACs 100

APPENDIX B: Joint Fundraising 103

1 . Introduction 103

2. Joint Fundraising Representative 103

3. Written Agreement 104

4. Separate Depository 104

5. Statements of Organization 104

6. Start-Up Costs 105

7. Joint Fundraising Notice 105

8. Screening Contributions 105

9. Recordkeeping 106

10. Paying Expenses: Step 1— Allocating Gross 

 Proceeds 106

11. Paying Expenses: Step 2— Allocating 

Expenses 107

12. Paying Expenses: Step 3— Calculating Net 

Proceeds 107

13. Reporting 108

14. Exception for Political Parties 108

APPENDIX C: Partnership Contributions 109

1. Contribution Limits 109

2. Attribution Among Partners 109

3. Prohibited Partnership Contributions 110

4. Reporting Partnership Contributions 110

5. Partnership Contribution Plans 111

APPENDIX D: Earmarked and Bundled 

 Contributions 113

1. Earmarked Contributions 113

2. Effect on Contribution Limits 113

3. Forwarding Earmarked Contributions 114

4 Transmittal Report 114

5. Reporting Conduit Activity on Form 3X 114

6. Contributions Bundled by 

Lobbyists/Registrants and Lobbyist PACs 115

APPENDIX E: Compliance with other laws 117

1. Tax Laws 117

2. Communications Act 117

3. Hatch Act 117

APPENDIX F: Definitions 119
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1

CHAPTER 1

Defining Nonconnected Committees

1. What is a Nonconnected 

Committee

A nonconnected committee is a political committee 

that is not a party committee, an authorized committee of a candidate or a separate segregated fund 

established by a corporation or labor organization. 

100.5(a) and 106.6(a).

Although nonconnected committees and corporate 

or labor separate segregated funds (SSFs) are both 

commonly called “political action committees” or 

“PACs,” a nonconnected committee is distinguishable from an SSF by the following basic features:

No Connected Organization

A nonconnected committee does not have a “connected organization”—that is, no corporation or 

labor organization establishes, administers or raises 

money for a nonconnected committee. (An SSF, by 

definition, always has a sponsoring corporation or 

labor organization.)

However, a nonconnected committee may nonetheless receive limited financial and administrative support from a sponsoring organization that is not a 

corporation or a labor organization, such as a partnership or an unincorporated association. See 

“Contributions” in Appendix A for more information.

Limited Sponsorship

All forms of support including money and other 

things of value received by a nonconnected committee from a sponsoring organization are considered contributions, which are subject to annual limits, prohibitions and disclosure requirements under 

the Federal Election Campaign Act (the Act).

By contrast, an SSF may generally receive unlimited 

administrative support from its connected organization, and such support is usually not subject to federal disclosure requirements. See page 99, “Support 

from Sponsoring Organization.”

Unrestricted Solicitations

Unlike an SSF, a nonconnected committee may 

solicit contributions from anyone in the general 

public who may lawfully make a contribution in 

connection with a federal election.

An SSF, by contrast, may solicit only a limited class 

of individuals who have specific relationships with 

the connected organization (i.e., stockholders or 

members and certain employees of the connected 

organization and their families). For more information on SSFs see the FEC’s Campaign Guide for Corporations and Labor Organizations.

2. Leadership PACs

Members of Congress and other political leaders 

often establish nonconnected committees, generally 

known as “leadership PACs,” to support candidates 

for various federal and nonfederal offices. A leadership PAC is defined as a political committee that is 

directly or indirectly established, financed, maintained or controlled by a candidate or an individual 

holding federal office, but is not an authorized committee of the candidate or officeholder and is not 

affiliated with an authorized committee of a candidate or officeholder. Leadership PACs do not 

include political party committees. See 52 U.S.C. § 

30104(i)(8)(B). 

While these PACs may be associated with a candidate for federal office, they remain legally unaffiliated with the candidate’s principal campaign committee (also known as the candidate’s authorized 

committee) and operate under the same rules as 

other nonconnected committees. Any financial 

support to the leadership PAC from a candidate’s 

authorized committee is a contribution to the leadership PAC. Likewise, any support from the leader-
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Campaign Guide for Nonconnected Committees

ship PAC that could be paid by the candidate’s 

authorized committee is a contribution from the 

leadership PAC to the candidate. 100.5(g)(5). See 

Advisory Opinions 2000-12, 1986-06, 1985-40 and 

1978-12 and the Explanation & Justification for final 

rules regarding Leadership PACs, 68 Fed. Reg. 67013 

(December 1, 2003).

Additional requirements apply to leadership PACs 

that do not apply to other nonconnected committees. Due to restrictions on the types of funds that 

federal candidates may raise and spend, any PAC 

that is directly or indirectly established, financed, 

maintained or controlled by a federal candidate may 

not solicit, receive, direct, transfer, spend or disburse funds in connection with an election for federal office, including federal election activity as 

defined in 11 CFR 100.24, outside the limits and 

prohibitions of the Act. 300.60(d) and 300.61. Such 

a PAC may solicit, receive, direct, transfer, spend or 

disburse funds in connection with a nonfederal 

election, but only if the amounts and sources are 

consistent with state law, and the Act’s contribution 

limits and source prohibitions are observed. 300.62. 

See Chapter 2, section 1 for more information.
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CHAPTER 2

Getting Started

1. Registering with the FEC

$1,000 Registration Threshold

The Act requires political committees to register 

with the FEC. A nonconnected committee becomes 

a political committee once its contributions or 

expenditures exceed $1,000 in a calendar year. 

100.5(a).

After the committee crosses that threshold, it must 

register within 10 days and periodically report all 

financial activities. 102.1(d). However, a nonconnected committee may register and begin reporting 

before it exceeds the $1,000 threshold. 104.1(b).

Registration Form

The registration form is FEC Form 1, the Statement 

of Organization. 102.2. See Section 4, below, for 

more information. Blank forms and instructions can 

be obtained from the FEC or from the Commission’s web site at www.fec.gov/info/forms.shtml.

Establishing Federal and Nonfederal 

Bank Accounts

All political committees must register an official 

committee depository. 103.2. A committee engaging in both federal and nonfederal election activity 

has two options:

• Set up one federal account (accepting only contributions subject to the limits and prohibitions 

of the Act) to support both federal and nonfederal candidates and report all activity to the 

FEC; or

• Set up two accounts—one for federal elections 

and another for state and local elections. 

102.5(a)(1).

The second option permits the committee to maintain a separate nonfederal account that has no federal registration or reporting obligations. When 

conducting an activity that relates to both federal 

and nonfederal elections however, the committee 

must allocate the costs between the two accounts. 

106.6. For further information regarding allocation, 

see Chapter 10. Also, please note that any activity 

(including reporting requirements) by nonfederal 

accounts is governed by relevant state law. A nonfederal account generally has no reporting obligations with the FEC.

Note: Because PACs established, financed, maintained or controlled by a federal candidate may not 

accept federally impermissible funds, even those 

funds in the nonfederal account of a leadership 

PAC must comply with federal limits and prohibitions. In fact, the total contributions from individuals to the PAC’s federal and nonfederal accounts 

may not exceed $5,000 per calendar year. 110.1(d).

2. Treasurer

Treasurer Required

The committee must have a treasurer before it 

accepts contributions or makes expenditures. 

102.7(a) and (b). Also, only a treasurer or designated assistant treasurer may sign FEC reports and 

statements (see “Vacancy in Office,” below). 

102.2(a), 104.1(a) and 104.14(a).

Treasurer’s Duties 

The treasurer (or registered assistant treasurer) is 

responsible for:

• Filing complete and accurate reports and statements on time. 104.14(d).

• Signing all reports and statements. 102.2(a), 

104.1(a) and 104.14(a).

• Depositing receipts in the committee’s designated bank within 10 days of receipt. 103.3(a).

• Authorizing expenditures or appointing an 

agent (either orally or in writing) to authorize 

expenditures. 102.7(c).
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Campaign Guide for Nonconnected Committees

STATEMENT OF ORGANIZATION (FORM 1) • Monitoring contributions to ensure 

compliance with the Act’s limits and 

prohibitions. 103.3(b); 110.1(k)(3).

• Keeping the required records of 

receipts and disbursements. 102.9, 

104.7 and 104.14(b).

Treasurer’s Liability

A committee’s treasurer is personally 

responsible for carrying out the duties 

listed above and should understand 

these responsibilities (as well as his or 

her personal liability for fulfilling them) 

before taking them on.

When the Commission brings an 

enforcement action against a political 

committee, the treasurer is usually 

named as a respondent along with the 

committee itself. The treasurer can be 

named and found liable in his or her official capacity as a representative of the 

committee. Also, the treasurer can be 

named and found liable in his or her personal capacity if he or she knowingly and 

willfully violates the Act or intentionally 

deprives himself or herself of the operative facts giving rise to the violation. 

Even when an enforcement action alleges 

violations that occurred during the term of a previous treasurer, the Commission usually names the 

current treasurer as a respondent in the action. See 

the Statement of Policy Regarding Treasurers Subject to Enforcement Proceedings 70 Fed. Reg. 3 

(January 3, 2005).

Vacancy in Office

A committee cannot raise or spend funds when 

there is a vacancy in the office of treasurer. 

102.7(a) and (b). For that reason, the Commission 

urges every committee to name an assistant treasurer who may assume the treasurer’s duties when 

the treasurer’s office becomes temporarily vacant 

or when the treasurer is unavailable. The assistant 

treasurer should be apprised of any filing requirements and, if the committee files electronically, 

should obtain an electronic filing password as well. 

For further information on vacancies in office and 

electronic filing, see page 47. The committee must 

report any change in the treasurer’s status within 10 

days. 102.2(a)(1)(iv) and 102.2(a)(2).

3. Naming the Committee

No Names of Candidates

The name of a nonconnected committee (including a 

leadership PAC) may not include the name of any 

candidate for federal office. (Only a candidate’s authorized committees may register with his or her name.) 

102.14(a). 

Further, a nonconnected committee may not use a 

candidate’s name in any name under which the committee makes solicitations or other communications 

to the general public, unless the name clearly shows 

opposition to the candidate. 102.14(a) and (b)(3). See 

page 12 for more information. 
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Getting Started

STATEMENT OF ORGANIZATION (FORM 1) PAGE 2

The one exception to this rule is the naming of a 

“draft committee.” A draft committee is a political 

committee that is established solely to draft an individual or to encourage him or her to become a 

candidate for federal office. A draft committee may 

use the name of an individual in its official name, but 

only if the committee name clearly indicates that it 

is a draft committee. 102.14(b)(2).

4. Filling Out the Statement of 

Organization

Line-by-line instructions for filling out the Statement of Organization appear below. See Pages 4-7 

for an example of a correctly completed FEC Form 

1.

Line 1. Name and Address of the Committee

Enter the full, official name of the committee. 

Electronic Address

In addition to providing the mailing address of the 

committee, all filers (whether electronic or paper) 

must include the URL for their committee’s web 

site, if the committee maintains one. Electronic filers must also include their e-mail address, if they 

have one. 102.2(a)(1)(vii). The committee may, but 

is not required to, provide a facsimile number as 

well.

Please note that the Commission now 

sends courtesy materials (including 

reporting notices) to committees almost 

exclusively by e-mail. All committees 

registered with the FEC are strongly 

urged to provide an e-mail address on 

their Statement of Organization.

Line 2. Date 

When registering for the first time, 

enter the date when the committee 

became a “political committee”—i.e., the 

date when the committee exceeded the 

$1,000 threshold described above. 

102.1(d). Do not enter the date on 

which the form was filled out. (If the 

committee begins filing before becoming 

a political committee, this space should 

be left blank.)

When filing an amended Statement of Organization, 

enter the date on which the new information took 

effect (e.g., the date when a new treasurer took 

office). See 102.2(a)(2).

Line 3. FEC Identification Number

The FEC assigns an ID number to a new committee 

after the Commission receives the first Statement 

of Organization. Leave this space blank if the committee is filing its first Statement of Organization.

Always include the ID number on reports, statements and other communications sent to the FEC 

after the initial registration. 102.2(c).

Line 4. Is This Statement an Amendment?

Check “NEW (N)” if the committee is registering 

for the first time. Check “AMENDED (A)” if the 

committee is updating information.

Line 5. Type of Committee

Check box (f) if the committee supports or 

opposes more than one federal candidate. Box (c) 

applies if the committee supports or opposes only 

one candidate. (These are the only boxes on Line 5 

applicable to nonconnected committees.) If the 

committee is a leadership PAC, the committee 

checks the box that states, “In addition, this committee is a Leadership PAC,” and identifies the sponsor 

of the PAC (i.e. the candidate who is forming the 

PAC) on Line 6. See below.
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Campaign Guide for Nonconnected Committees

STATEMENT OF ORGANIZATION (FORM 1) PAGE 3 

Line 6. Affiliated Committees or Leadership PAC Sponsor

List the names and addresses of any committees 

affiliated with the registering committee or any 

sponsor of a leadership PAC. 102.2(b)(1)(ii). Do 

not leave this line blank. If there are no affiliated 

committees or sponsors, then enter “none” on this 

line. More information on affiliation is provided in 

Section 8 of this chapter.

Line 7. Custodian of Records

Each committee must keep records and accounts of 

its financial activities and retain them for at least 

three years beyond the date that it files any report 

to which those records relate. 102.9(a), (b) and (c) 

and 104.14(b).

On Line 7, enter the name and address of the person who has actual possession of those records. 

102.2(a)(1)(iii). The committee’s treasurer, assistant 

treasurer or another person (such as an accountant 

or bookkeeper) may serve as the custodian of 

records. The recordkeeping rules are discussed in detail in Chapter 7.

Line 8. Treasurer and Assistant

Provide the name and mailing address of 

the treasurer on Line 8. 102.2(a)(1)(iv). 

The Commission also urges all political 

committees to name an assistant treasurer (or “designated agent”) on Line 8. 

Only a registered assistant treasurer may 

sign FEC reports and statements in the 

treasurer’s absence. 102.7(a). 

The treasurer’s responsibilities are discussed in detail on the previous page.

Line 9. Designated Depository

List the name and address of each bank, 

safe deposit box or other depository 

where the committee deposits funds. 

102.2(a)(1)(vi). The committee must 

have at least one checking account. 103.2. 

Note that affiliated committees may not 

share the same bank account, though 

they may establish separate accounts at 

the same bank. AOs 1986-33 and 1979-

53.

Signing and Dating the Form 

The treasurer or designated assistant 

treasurer must sign and date the form on the bottom of page 1. 104.14(a). The signer’s name must 

also be typed or printed where indicated.

5. Filing the Form

A nonconnected committee files its Statement of 

Organization with the FEC. 52 U.S.C. §30102(g). 

(See ”Where to File” Chapter 8, section 8.)

A nonconnected committee must also file a copy of 

the Statement of Organization with the appropriate 

state election officer in the state where the committee has its headquarters if that state has not 

received a waiver from the requirement to maintain 

copies of FEC statements and reports. 108.1. As of 

May 2008, only Guam and Puerto Rico had not 

received a waiver from the Commission. For more 

information, see page 54.
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Getting Started

STATEMENT OF ORGANIZATION (FORM 1) PAGE 4 6. Updating Registration 

Information 

Whenever any of the information disclosed on the Statement of Organization 

(Form 1) changes, the committee must 

report the change within 10 days by filing 

an amended Form 1 or, if the committee 

files on paper, it may file an amendment 

by letter instead. 102.2(a)(2).

A copy of the amendment must also be 

filed with the appropriate state officer if 

the committee is headquartered in a 

state that has not qualified for a waiver. 

108.1. See page 54.

Amending Form 1 on Paper

When sending an amended Form 1, the committee 

needs to provide only:

• The full name and address of the committee;

• The FEC ID number;

• The changed information; 

• The date the change took effect; and

• The treasurer’s name and signature.

The rest of the form may be left blank. 102.2(a)(2).

A committee may also amend its Statement of 

Organization by sending the FEC a letter containing 

the information listed above. The treasurer or 

assistant treasurer must sign the letter. 

Amending Form 1 Electronically

It is important to note that committees filing electronically must make amendments to Form 1 electronically. In that case, the entire form must be 

resubmitted. The committee may not leave the 

unchanged portion blank. 104.18(f).

7. Notification of 

Multicandidate Committee 

Status

As Chapter 5 explains, a qualified multicandidate 

committee may give a candidate up to $5,000 per 

election (rather than $2,300). 110.2(b). A nonconnected committee generally qualifies as a multicandidate committee once it has:

• Received contributions from at least 51 persons;

• Been registered with the FEC for at least six 

months; and

• Made contributions to at least five federal 

candidates. 100.5(e)(3).

A nonconnected committee that is affiliated with 

a committee that has met these criteria also qualifies as a multicandidate committee and shares 

that committee’s $5,000 per-candidate limit. AO 

1990-16. See also AOs 1993-23 and 1991-13. See 

below for more information on affiliation.

Once a committee qualifies for multicandidate 

status, the treasurer must file FEC Form 1M, 

“Notification of Multicandidate Status.”1  102.2(a)

1 Committees that notified the Commission of 

their multicandidate status on Form 3X prior to 

January 1, 1994, do not have to file Form 1M.
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Campaign Guide for Nonconnected Committees

FORM 1M (MULTICANDIDATE STATUS) (3). Form 1M must be filed within 10 

days of the date that the committee 

meets all criteria listed above. The treasurer must also indicate on the Summary 

Page of each report filed that the committee has qualified as a multicandidate 

committee (see page 79).

When making contributions to candidates, a multicandidate committee must 

give the recipient candidate or campaign 

committee a written notification that it 

has qualified as a multicandidate committee. 110.2(a)(2). For convenience, the 

statement may be pre-printed on the 

committee’s checks, letterhead or other 

appropriate materials.

8. Affiliation

Per Se (Automatic) Affiliation

Under FEC rules, committees are affiliated per se when they are established, 

financed, maintained or controlled by a 

single entity or by the same person or 

group of persons. 100.5(g)(2) – (3) and 

110.3(a)(1). See also AOs 1991-12 and 

1990-16.

Circumstances Indicating Affiliation 

When committees are not per se affiliated, the 

Commission may nevertheless look to the following 

factors to determine whether two or more committees are affiliated. These address whether the 

committee: 

• Has the authority or ability to direct or participate in the governance of another committee 

or its sponsoring organization through provisions of formal documents, or formal or informal practices or procedures;

• Has the authority or ability to hire, appoint, 

demote or otherwise control the officers or 

other decision-making employees of another 

committee or its sponsoring organization;

• Has common or overlapping officers or 

employees with another committee or its sponsoring organization, indicating a formal or ongoing relationship between them;

• Has officers or employees who were officers 

or employees of another committee or its 

sponsoring organization, indicating a formal or 

ongoing relationship or the creation of a successor;

• Provides or arranges for the provision of funds 

or goods in a significant amount or on an ongoing basis to another committee (or its sponsoring organization), such as through payments for 

fundraising and administrative costs;

• Has an active or significant role in the formation of another committee or its sponsoring 

organization; or

• Makes or receives contributions in a pattern 

similar to that of another committee or its 

sponsoring organization, indicating a formal or 
9

Getting Started

ongoing relationship between them. 100.5(g)(4)

(ii)(B)-(J) and 110.3(a)(3).

Why it is Important

Contribution Limits

When two or more committees are affiliated, they 

share a single limit on the contributions they make 

to candidates and other political committees. A single limit also applies to the aggregate contributions 

a person makes to committees affiliated with each 

other. 110.3(a)(1). 

9. Incorporating the Committee

When a nonconnected committee incorporates for 

liability purposes only, its contributions to political 

committees are not subject to the Act’s prohibition 

on corporate contributions and expenditures. 

114.12(a).

Regardless of incorporation however, the treasurer 

remains liable for the committee‘s compliance with 

the Act. 114.12(a). Liability for debts is generally 

governed by state law. See AOs 1995-10, 1990-11, 

1989-2 and 1975-102.
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Campaign Guide for Nonconnected Committees
11

CHAPTER 3

Nonconnected Committee Operations

1. Solicitation Methods

The most common methods of soliciting contributions for a nonconnected committee are described 

below.

Oral Solicitations

Solicitations may be made orally— e.g., in a speech, 

a meeting or over the phone.

General Public Political Advertising

The committee may solicit contributions through 

general public political advertising, such as print or 

broadcast advertisements, telephone banks, mass 

mailings and communications placed for a fee on 

another person’s web site.1 100.26.

When making solicitations through public political 

advertising, however, the committee must include 

an appropriate disclaimer/authorization notice, as 

discussed on page 36.

Mail

The committee may make solicitations using its 

own mailing lists.

Fundraising Events and Items

The committee may raise money by selling fundraising items or tickets to fundraising events. The full 

price of a fundraising item purchased (such as a 

t-shirt, a ticket to a fundraising event or a chance at 

a raffle) counts as the purchaser’s contribution, 

even if part of the price paid is used to defray the 

costs of the fundraising program. 100.53.

1 For more information on the use of the 

Internet, see Chapter 4, “Volunteer Activity on 

Behalf of a Nonconnected Committee.”

2. Disclaimer Notices on 

Solicitations

Federal Election Purpose

In order to deposit undesignated contributions into 

its federal account, a committee must inform 

donors that their contributions will be used in connection with a federal election or that they are subject to the limitations and prohibitions of the Act. 

102.5(a)(2)(ii) and (iii). The committee may satisfy 

this requirement by including that information in its 

solicitation materials.

Disclaimer/Authorization Notice

Nonconnected committee solicitations must also 

include a notice identifying who paid for the solicitation. 110.11(a)(1). See Chapter 6 for more information.

“Best Efforts” Rules

Nonconnected committees and their treasurers 

must make “best efforts” to obtain, maintain and 

report the name, address, occupation and employer 

of each contributor who gives more than $200 in a 

calendar year. 102.9(d). In order to show that the 

committee has made “best efforts” to obtain and 

report the above information, solicitations must 

specifically request that information and inform 

contributors that the committee is required by law 

to undertake best efforts to report it. 104.7(a). For 

details, see “Treasurer’s Best Efforts” on page 43.

IRS Notice Requirements

Section 6113 of the Internal Revenue Code 

requires political committees whose gross annual 

receipts normally exceed $100,000 to include a 

special notice on solicitations informing solicitees 

that their contributions are not tax deductible. 

There are substantial penalties for failure to comply 

with this provision. Contact the IRS for more infor-
12

Campaign Guide for Nonconnected Committees

mation (see page 117 for the address and phone 

numbers).

3. Mentioning Candidates in 

Fundraising Communications

If a communication indicates that any portion of the 

funds received will be used to support or oppose 

the election or defeat of a clearly identified federal 

candidate, the funds received in response to that 

communication are contributions to the person 

making the communication. 100.57(a).

However, under certain circumstances, the funds 

received in response to a solicitation may be allocated as follows:

• If the solicitation refers to one or more clearly 

identified federal candidates and a political 

party, but does not refer to any clearly identified nonfederal candidates, then 100 percent of 

the total funds received are contributions. 

100.57(b)(1).

• If the solicitation refers to one or more clearly 

identified federal candidates and also refers to 

one or more clearly identified nonfederal candidates, then at least 50 percent of the funds 

received are contributions, whether or not the 

communication mentions a political party. 

100.57(b)(2).

4. Transmittal and Deposit of 

Funds

Forwarding Contributions

A person who collects contributions on behalf of a 

nonconnected committee must not commingle 

them with personal funds. 102.15. Instead, he or she 

must forward the contributions, together with the 

appropriate recordkeeping information about the 

contributors (see Chapter 7), to the committee 

treasurer within the following time periods:

• Contributions of $50 or less—within 30 days 

after receiving the funds.

• Contributions of more than $50—within 10 

days after receiving the funds. 102.8(b).

Depositing Funds

All contributions, regardless of amount, must be 

deposited in a committee bank or credit union 

account within 10 days of the treasurer’s receipt. 

103.3(a).

5. Affiliation and Contribution 

Limits

Two or more affiliated committees are treated as a 

single committee for the purposes of the contribution limits. This means that all contributions made 

or received by affiliated committees count against 

the same limits. 110.3(a)(1).

Affiliation and Multicandidate Status

If a political committee has multicandidate committee status, then all of its affiliated committees share 

that status. Moreover, two or more affiliated committees may collectively satisfy the requirements for 

multicandidate committee status. AOs 1993-23, 

1991-13, 1990-16, 1986-42 and 1980-40.

Monitoring Limits

To facilitate reporting and to avoid exceeding contribution limits, affiliated committees should set up 

a centralized recordkeeping system to ensure that 

contributions made and received by all the affiliates 

comply with the limits.

The treasurer of each affiliate is personally responsible for monitoring contribution limits. 103.3(b).

6. Handling Illegal 

Contributions

Depositing Questionable Contributions

If a committee receives a contribution that appears 

to be excessive or prohibited, the committee may 

have to refund it to the donor.
13

Nonconnected Committee Operations

Within 10 days, the treasurer must either return 

the questionable check to the donor or deposit it. 

103.3(a). Once the contribution is deposited, the 

treasurer must:

• Avoid spending the questionable funds by keeping enough money in the committee’s account 

to cover all potential refunds;

• Keep a written record explaining why the contribution may be illegal and include this explanation on its report if the contribution has to be 

itemized before its legality is established;

• If a check appears to exceed a contributor’s 

annual limit, seek a reattribution of the excessive portion, following the instructions below, 

or return it; and

• If a check appears to come from a prohibited 

source, confirm its legality, as explained below, 

or return it. 103.3(b)(4) and (5).

Excessive Contributions: Reattributions

In order to correct an excessive contribution, a 

treasurer may seek a reattribution of the excessive 

portion to another contributor, according to the 

steps described below. 110.1(k)(3).

Request Reattribution

When requesting a reattribution, the treasurer asks 

the contributor:

• Whether the contribution was intended to be a 

joint contribution from more than one person; 

or alternatively,

• Whether the amounts attributed to participants in a joint contribution should be adjusted. 

(The amount is split equally between the 

donors unless they indicate a different division 

in writing.)

In either case, the treasurer must inform the contributor that he or she may instead request a 

refund of the excessive portion. The treasurer 

should also inform donors that a reattribution must 

be signed by each participating contributor. 110.1(k)

(3)(ii)(A).

Receive Reattribution or Make Refund

A contribution is properly reattributed if the treasurer receives a statement signed by all contributors indicating the amount attributable to each 

donor. 110.1(k)(2) and (3)(ii)(B). The treasurer 

must obtain the proper reattribution or refund the 

excessive portion within 60 days of the receipt of 

the original contribution. 103.3(b).

EXAMPLE: A nonconnected committee receives a 

$6,000 check that is drawn on a joint account but 

signed by only one account holder. The treasurer 

deposits the contribution and seeks a reattribution 

by asking the account holders whether they 

intended the contribution to be a joint one, partially 

attributable to the second account holder, or 

whether the treasurer should refund the excessive 

$1,000. Within 60 days of receiving the original 

contribution, the treasurer receives a statement, 

signed by both contributors, reattributing $1,000 to 

the second account holder. The committee may 

now keep the full $6,000. 

Presumptive Reattribution

Under certain circumstances, a committee may 

reattribute a contribution without receiving prior, 

written authorization. 

When an excessive contribution is made via a written instrument with more than one individual’s 

name imprinted on it, but only has one signature, 

the permissible portion is attributed to the signer 

and the excessive portion may be reattributed 

among the individuals whose names are imprinted 

on the written instrument without obtaining a second signature, so long as the reattribution does not 

cause any contributor to exceed any other contribution limit (“presumptive attribution”). 110.1(k)(3)

(ii)(B)(1).

Political committees making a “presumptive reattribution” must notify all contributors in writing or via 

e-mail within 60 days of the committee treasurer’s 

receipt of the check. At the time of notification, the 

committee must offer the contributor who signed 

the check a refund of the excessive portion. 

110.1(k)(3)(ii)(B)(2) and(3).
14

Campaign Guide for Nonconnected Committees

Example of Presumptive Reattribution

A nonconnected committee receives a $6,000 

check that is drawn on a joint account but signed 

by only one account holder. The treasurer deposits 

the check and attributes $5,000 to the signer and 

$1,000 to the other account holder. Within 60 days 

of receiving the original contribution, the treasurer 

sends a letter informing the contributors of the 

reattribution and of their right to a refund. Assuming neither contributor objects, the committee may 

now keep the full $6,000.

If the written instrument does not have more than 

one name imprinted on it, the committee may not 

make a presumptive reattribution, but the treasurer 

may ask the contributor whether the contribution 

was intended to be a joint contribution from more 

than one person. The treasurer must inform the 

contributor that he or she may instead request a 

refund of the excessive portion. 110.1(k)(3)(ii)(A). 

The treasurer should also inform donors that a 

reattribution must be signed by each participating 

contributor.

Retain Records and Report

A committee must retain copies of reattributions 

for three years. 102.9(c) and (f); 110.1(l)(3) and (5). 

Rules for reporting reattributions are explained on 

page 61.

Prohibited Contributions

Questionable Source

If a committee treasurer deposits a contribution 

that appears to come from a prohibited source, he 

or she has 30 days to:

• Confirm the legality of the contribution; or

• Refund the contribution. 103.3(b)(1).

As evidence of legality, the treasurer should obtain 

a written statement from the contributor explaining 

why the contribution is legal. Alternatively, the treasurer may obtain an oral explanation by telephone 

and keep a record of the conversation. 103.3(b)(1).

Late Discovery of Prohibited Contribution

If the treasurer discovers that a previously deposited contribution came from a prohibited source, he 

or she must refund the contribution within 30 days 

of making the discovery. This situation might arise, 

for example, if the treasurer learned that a past 

contribution was made by a foreign national. 110.20.

If the committee does not have sufficient funds to 

refund the contribution to the donor when the illegality is discovered, the treasurer must use the 

committee’s next receipts. 103.3(b)(2).

7. Use of Candidate’s Name

As explained on page 4, a nonconnected committee 

may not use the name of a candidate in its own 

name. 102.14(a). FEC rules also prohibit a nonconnected committee from using a candidate’s name in 

the name of a special project, such as a fundraising 

or advertising project, unless the name clearly 

shows opposition to the identified candidate. 

102.14(b)(3).

For example, if the Fund for a Better Government 

supported Candidate Jones, it could not, when 

soliciting contributions, identify the particular fundraising effort as “Citizens for Jones,” even if the 

committee also included a disclaimer identifying 

itself by its real name. However, if the committee 

opposed Jones, it could name a fundraising project 

“Defeat Jones in ’08,” or something similar.
15

1. Types of Contributions

A contribution is anything of value given to influence a federal election. 100.52(a). 

The most common types of contributions are:

• Gifts of money;

• Gifts of goods and services (“in-kind contributions”); and

• Loans and guarantees or endorsements of 

loans.

Please note that cash contributions are limited to 

$100 or less. Contributions exceeding $100 must 

be made by check or other written instrument. 

110.4(c).

In-Kind Contributions

Definition

In-kind contributions include:

• Goods and services offered free of charge 

(other than volunteer activity, see section 7 

below).

• Goods and services offered at less than the 

usual and normal charge. 100.52(d). (Discounts 

are not contributions, however, if they are 

offered in the ordinary course of business to 

both political and nonpolitical clients. AOs 

1989-14, 1987-24, 1986-22 and 1985-28; see 

also 116.3.)

• Payments by a third party for goods and services rendered to a candidate or political committee.

• Advances of personal funds. (See below.) 

100.52(a).

Value

The dollar value of an in-kind contribution is subject to limits and must be reported. The value of a 

particular in-kind gift is determined as follows:

• Goods (such as equipment, supplies, facilities 

and mailing lists) are valued at their normal purchase or rental price.

• Services (such as advertising, printing or consulting) are valued at the prevailing commercial 

rate at the time the services are rendered (i.e., 

the amount that was paid or would have been 

paid for the services).

• Discounts are valued at the amount discounted 

(i.e., the difference between the usual or normal 

charge and the amount paid by the committee). 

100.52(d).

Advances of Personal Funds

When an individual uses his or her personal funds 

(or personal credit) to pay for a committee 

expense, that payment is generally an in-kind contribution from that individual. 116.5(b) and 100.52(a). 

For example, an in-kind contribution results if a 

committee staff member or volunteer pays for 

postage, office supplies or campaign materials with 

his or her personal funds. Non-travel advances that 

are later reimbursed are considered contributions 

so long as they are outstanding. 

However, an advance is not considered a contribution if the payment is for campaign travel expenses 

and is reimbursed within 30 days of the date the 

expense is incurred or, in the case of credit card 

purchases, within 60 days of the closing date of the 

billing statement on which the charges first appear. 

116.5(b).

Special reporting rules apply when individuals pay 

for committee expenses and later receive reimbursement from the committee. See page 58.

Proceeds from Fundraisers and Sales

The entire amount paid to attend a political fundraiser or to purchase a fundraising item from a 

committee is a contribution. 100.53. The amount of 

the contribution is not affected if a portion of the 

CHAPTER 4

Contributions and Other Sources of Support
16

Campaign Guide for Nonconnected Committees

money was used to defray the expenses of the fundraising program.

Loans

A loan to a candidate or political committee is a 

contribution to the extent that it remains outstanding. 100.52(b)(2).

Repayments made on a loan reduce the amount 

charged against the lender’s contribution limit. 

However, a loan that exceeds the lender’s or 

endorser’s personal limit is unlawful even if repaid 

in full. 100.52(b)(1).

Loans from banks are not contributions if they are 

made under certain conditions. 100.82. See page 20.

Endorsements and Guarantees of Loans

An endorsement or guarantee of a loan is a contribution. 100.52(b). The amount guaranteed counts 

against the endorser’s or the guarantor’s limit only 

to the extent that the loan remains outstanding. 

Repayments on the loan proportionally reduce the 

amount charged against the endorser’s contribution 

limit.

If a loan has more than one guarantor, and if the 

loan agreement does not stipulate the portion of 

the loan for which each guarantor is liable, then the 

contribution of each guarantor is determined by 

dividing the amount of the loan by the number of 

guarantors. 100.52(b)(3).

Credit Cards

Individuals may contribute to a PAC using credit 

cards. AO 1978-68. Treasurers should note the 

recordkeeping requirements that apply to credit 

card receipts on page 41.

2. Limits On Contributions 

Received by the Committee

$5,000 Limit

A nonconnected committee may receive up to 

$5,000 per calendar year from any contributor. 

110.1(d).

Candidate Limit May Apply

A contribution received by a nonconnected committee will count against the contributor’s per-candidate, per-election limits for a candidate if:

• The recipient committee is an unauthorized 

single-candidate committee (i.e., a nonconnected committee that is registered with the 

FEC as supporting only one specific candidate); 

• The contributor knows that a substantial portion of his or her contribution will be given to 

or spent on behalf of a particular candidate; or

• The contributor retains control over the funds 

after making the contribution (for example, the 

contributor could later direct the contributed 

amount to a particular candidate). 110.1(h); 

110.2(h).

Contributions from Spouses

A husband and wife each have separate $5,000 limits, even if only one spouse has an income. 110.1(i). 

A couple may make a joint contribution (part of 

which would be attributed to each), as explained 

below.

Joint Contributions

A joint contribution is a contribution that is made 

by more than one person using a single check or 

other written instrument. A joint contribution represents the personal funds of each donor, so each 

donor must sign either the check or an accompanying statement. 110.1(k)(1).

For the purposes of the contribution limits, a joint 

contribution is attributed equally to each donor, 

unless an accompanying statement indicates that 

the funds should be divided differently. 110.1(k)(2).

A committee may seek a reattribution of an excessive contribution. See page 13 for more information.

Contributions from Partnerships

Partnerships are permitted to make contributions 

according to special rules. 110.1(e) and (k)(1). For 

further details, see Appendix C.
17

Contributions and Other Sources of Support

CONTRIBUTION LIMITS for 2007 – 08

Donors Recipients Special Limits

Candidate

Committee

PAC1

State, District 

and Local Party 

Committee2

National Party 

Committee3

Individual $2,300* 

per election4

$5,000

per year

$10,000

per year

combined limit

$28,500*

per year

Biennial limit of $108,200* 

($42,700 to all candidates 

and $65,5005 to all PACs 

and parties)

State, District

and Local Party 

Committee

$5,000

per election

combined limit

$5,000

per year

combined limit

Unlimited transfers to

other party committees

<none>

National Party 

Committee

$5,000 

per election

$5,000

per year

$39,900* to

Senate candidate 

per campaign6

PAC

Multicandidate7

$5,000

per election

$5,000

per year

$5,000

per year

combined limit

$15,000

per year

<none>

PAC

Not Multicandidate

$2,300* 

per election8

$5,000

per year

$10,000

per year

combined limit

$28,500*

per year

<none>

* These limits are indexed for inflation in odd-numbered years.

1

 These limits apply both to separate segregated funds (SSFs) and political action committees (PACs). 

Affiliated committees share the same set of limits on contributions made and received.

2

 A state party committee shares its limits with local and district party committees in that state unless a local or 

district committee’s independence can be demonstrated. These limits apply to multicandidate committees only.

3

 A party’s national committee, Senate campaign committee and House campaign committee are each considered national party committees, and each have separate limits, except with respect to Senate candidates—see Special Limits column.

4

 Each of the following is considered a separate election with a separate limit: primary election, caucus or 

convention with the authority to nominate, general election, runoff election and special election.

5

 No more than $42,700 of this amount may be contributed to state and local parties and PACs.

6

 This limit is shared by the national committee and the Senate campaign committee.

7

 A multicandidate committee is a political committee that has been registered for at least six 

months, has received contributions from more than 50 contributors and—with the exception of a state party committee—has made contributions to at least five federal candidates.

8

 A federal candidate’s authorized committee(s) may contribute no more than $2,000 per election to another federal candidate’s authorized committee(s). 52 U.S.C. §30102(e)(3)(B) and 11CFR 102.12(c)(2) and 102.13(c)(2).
18

Campaign Guide for Nonconnected Committees

Contributions from Limited Liability 

Companies

For purposes of contribution limitations and prohibitions, a limited liability company (LLC) is treated 

as either a corporation or a partnership.

An LLC is considered a corporation if:

• It has chosen to file, under Internal Revenue 

Service (IRS) rules, as a corporation; or

• It has publicly traded shares.1 110.1(g)(3).

An LLC is considered a partnership if:

• It has chosen to file, under IRS rules, as a partnership; or

• It has made no choice, under IRS rules, as to 

whether it is a corporation or partnership. 

110.1(g)(2).

If an LLC is considered a corporation, it is prohibited from making contributions to political committees or to candidates (See Section 3 of this chapter), although it is permitted to establish a separate 

segregated fund.2 If it is considered a partnership, it 

is subject to the contribution limits for partnerships 

outlined in Appendix C. 110.1(g).

Single Member LLC

If a single member LLC does not elect corporate 

tax treatment, it may make contributions; the contributions will be attributed to the single member, 

not the LLC. 110.1(g)(4).

Notifying Recipient Committee

An LLC must, at the time it makes a contribution, 

notify the recipient committee: 

• That it is eligible to make the contribution; and

• How the contribution should be attributed 

among members. See Appendix C, “Information 

on Partnership Contribution Attribution.”

1 If an LLC has publicly traded shares, it is treated as a 

corporation for the purposes of the Act, no matter how 

it elects to file under IRS rules, and is subject to the Act’s 

prohibition on corporate contributions. 110.1(g)(3).

2 For further information on the establishment 

of SSFs, see also the Campaign Guide for 

Corporations and Labor Organizations.

This requirement will prevent the recipient committee from inadvertently accepting an illegal contribution. 110.1(g)(5).

Cash Contributions and Anonymous 

Contributions

Contributions in cash are limited to $100 or less. 

110.4(c)(1). Anonymous contributions are limited 

to $50 or less. 110.4(c)(3).

Earmarked Contributions

Special rules apply to earmarked contributions. See 

page 113.

3. Prohibited Contributions

Corporations and Labor Organizations

The Act prohibits corporations and labor organizations from making contributions and expenditures 

in connection with federal elections. 114.1(a)(2). 

This prohibition applies to all types of incorporated 

organizations, except political committees that 

incorporate only for liability purposes. 114.12(a).

The transactions described below result in prohibited corporate or labor contributions and therefore 

must be avoided.

Use of General Treasury Funds

Corporations and labor organizations may not use 

their general treasury funds to make contributions 

to political committees or candidates.

In addition, national banks and federally chartered 

corporations may not make contributions in connection with any U.S. election—federal, state or 

local.3 114.2(a) and (b).

There is a narrow exception to the general prohibition on the use of general treasury funds for certain 

types of “qualified nonprofit corporations” (QNCs). 

Such QNCs are allowed to make independent 

expenditures and electioneering communications, 

provided that they meet certain criteria. For more 

3 The prohibition does not apply to referendumrelated activities. See First National Bank of 

Boston v. Bellotti, 435 U.S. 765 (1978).
19

Contributions and Other Sources of Support

information, see the Campaign Guide for Corporations 

and Labor Organizations, page 35 (“Independent 

Expenditures and Electioneering Communications 

by Qualified Nonprofit Corporations”).

Reimbursements of Contributions

A corporation or labor organization may not reimburse individuals who make contributions to a 

political committee. 114.2(b) and 110.4(b). See also 

AO 1986-41.

Extensions of Credit

A corporate vendor may not extend credit to a 

political committee for a longer period of time than 

is normally practiced in the creditor’s trade. (Credit 

is permissible only if it is extended in the ordinary 

course of business.)

When a political committee fails to pay a debt 

owed to a corporate vendor within the time specified by the vendor, a prohibited contribution by the 

vendor may result if:

• The vendor fails to make a commercially reasonable attempt to collect a debt from the 

committee; or

• The terms of the credit were not substantially 

similar to similar extensions of credit by the 

vendor to nonpolitical clients. 100.55 and 

116.3(b).

Any settlement of a debt between a creditor and a 

political committee for less than the full amount 

owed must comply with the debt settlement procedures prescribed by FEC rules. See page 93.

Discounts

If a corporation or labor organization sells goods or 

services to a political committee at a price below 

the usual or normal charge, a prohibited contribution results in the amount of the discount. 

100.52(d). A reduced price is not considered a contribution, however, if it is offered by the vendor in 

the ordinary course of business and at the same 

amount charged to nonpolitical clients. See AOs 

2006-1 and 1989-14.

Compensation for Services

If a corporation or labor organization pays for services rendered to a nonconnected committee, a 

prohibited contribution results. 100.52(a). There is 

an exception, however, for legal and accounting services. See “Legal and Accounting Services” on page 

22.

Federal Government Contractors

Political committees and candidates may not accept 

contributions from federal government contractors. 

115.2. The prohibition applies to contributions 

from:

• A partnership with a government contract;

• The personal or business funds of an individual 

under contract with the federal government; 

and

• Sole proprietors with government contracts.

Stockholders, officers, members or employees of an 

entity that is a federal contractor may, however, 

make contributions from their personal funds. 

115.6.

Foreign Nationals

Foreign nationals are prohibited from making contributions, donations or expenditures in connection 

with any election—federal, state or local. Also, foreign nationals may not donate to any party committee building fund or fund electioneering communications. 110.20.

The Act prohibits knowingly soliciting, accepting or 

receiving contributions or donations from foreign 

nationals. In this context, “knowingly” means that a 

person:

• Has actual knowledge that the funds solicited, 

accepted or received are from a foreign 

national;

• Is aware of facts that would lead a reasonable 

person to conclude that there is a substantial 

probability that the funds solicited, accepted or 

received are likely to be from a foreign national; 

or

• Is aware of facts that would lead a reasonable 

person to inquire whether the source of the 

funds solicited, accepted or received is a foreign 

national, but the person failed to conduct a reasonable inquiry. 

Examples of facts which may be pertinent include, 

but are not limited to, the use of a foreign passport 
20

Campaign Guide for Nonconnected Committees

or passport number for identification purposes, the 

contributor providing a foreign address, the contributor making a contribution by means of a check 

or other written instrument drawn on a foreign 

bank (or by wire transfer from a foreign bank) or 

the contributor or donor residing abroad. 

110.20(a)(4) (i), (ii), (iii) and (a)(5).

It is also unlawful to knowingly provide substantial 

assistance to foreign nationals making contributions 

or donations in connection with any U.S. election. 

110.20(h). “Substantial assistance” refers to active 

involvement in the solicitation, making, receipt or 

acceptance of a foreign national contribution or 

donation with the intent of completing the transaction successfully. This prohibition includes, but is 

not limited to, individuals who act as conduits or 

intermediaries. 

Definition of Foreign National

The following entities are considered foreign 

nationals and are therefore subject to the prohibition: foreign governments, foreign political parties, 

foreign corporations, foreign associations, foreign 

partnerships and individuals with foreign citizenship 

unless they have “green cards” indicating they have 

been lawfully admitted for permanent residence. 

110.20(a).

Safe Harbor Provision

In some cases, a committee may have questions 

regarding whether or not a contribution is from a 

foreign national. For example, the contributor may 

have a foreign address or bank. In this case, a committee has made reasonable assurances that the 

individual is not a foreign national if the committee 

obtains current and valid U. S. passport papers for 

the contributor. 

The safe harbor cannot be relied on if the committee has actual knowledge the contribution is from a 

foreign national. 110.20(a)(7).

Domestic Subsidiaries of Foreign Corporations

A political committee may accept contributions 

from the PAC (separate segregated fund) of a 

United States corporation that is a subsidiary of a 

foreign corporation as long as:

• The foreign parent does not finance the PAC’s 

activities through the subsidiary; and

• No individual foreign national participates in the 

operation of the PAC (including the selection of 

persons to run the PAC) or makes any decisions regarding PAC contributions or expenditures. 110.20(i). See also AOs 2000-17,1990-8, 

1989-29 and 1989-20.

Contributions in the Name of Another

Contributions by one person in the name of 

another person are prohibited. This means that no 

one may make or help someone to make a contribution in the name of another. Knowingly accepting 

a contribution in the name of another is also prohibited. 110.4(b).

4. Bank Loans

Unlike other loans, loans to nonconnected committees from banks are not considered contributions, 

provided that they satisfy the conditions set forth 

below. If a loan fails to meet any of these conditions, then a prohibited contribution from the lending institution results.

Conditions

A nonconnected committee may obtain a loan from 

a bank (including a line of credit), provided that the 

loan:

• Bears the bank’s usual and customary interest 

rate for the category of loan involved;

• Is evidenced by a written instrument;

• Is subject to a due date or amortization schedule; and

• Is made on a basis which assures repayment 

(see below). 100.82(a).

Methods of Assuring Repayment

A loan is made on a basis which assures repayment 

if it is obtained using one or more of the following 

authorized methods of securing the loan: 

Traditional Methods

A nonconnected committee may use one of the following traditional methods of securing the loan, or 

a combination of the two:
21

Contributions and Other Sources of Support

Collateral. A loan may be secured using assets of 

the committee, such as real estate, personal property, negotiable instruments and stocks, among 

other things. The fair market value of the assets 

pledged must, on the date of the loan, equal or 

exceed the amount of the loan and any senior liens. 

100.82(e)(1)(i).

The committee must ensure that the bank has 

established a “perfected security interest” in the 

collateral (that is, taken steps to legally protect its 

interest in the collateral in the event that the committee defaults on the loan). 100.82(e)(1)(i).

Guarantees or Endorsements. An endorsement or 

guarantee of a bank loan is considered a contribution by the endorser or guarantor and is thus subject to the law’s prohibitions and limits on contributions. 100.82(c).

Pledge of Future Receipts

If the committee pledges its future receipts as security for the loan, then the amount loaned by the 

bank may not exceed a reasonable estimate of 

anticipated receipts, based on documentation provided by the committee (such as cash flow charts 

or fundraising plans). 100.82(e)(2)(ii). Future 

receipts might include, for example, anticipated contributions or interest income.

The committee must also set up a separate account 

for the receipt of funds pledged for the repayment 

of the loan. The account may be established with 

either the lending institution or a different depository. If the account is established at a depository 

other than the lending institution, then the committee must execute an assignment of the account’s 

funds to the lending institution and notify the 

depository of the assignment. The loan agreement 

must require the committee to deposit the pledged 

funds into the account established for this purpose. 

100.82(e)(2)(iii).

Other Methods of Assuring Repayment

The Commission may, on a case-by-case basis, 

approve methods of assuring repayment other than 

those described above. 100.82(e)(3). A committee 

should request an advisory opinion from the Commission before entering into an alternative repayment agreement.

5. Interest and Dividends

A nonconnected committee may raise money by 

earning interest and dividends on invested funds. 

103.3(a). For example, a committee may invest 

contributions it has received in a savings account, a 

money market fund or a certificate of deposit. 

Interest and dividends are not contributions (and 

are therefore not subject to limits) but they must 

be reported. 104.3(a)(4)(vi).

Investments at Banks

Any bank where the committee deposits funds 

must be listed on Line 9 of the committee’s Statement of Organization (Form 1). See page 6.

Other Investments

Committee investments that are not held by banks 

(such as stocks, bonds, etc.) are not required to be 

listed as depositories on the committee’s Statement 

of Organization. Before disbursing the funds earned 

from such investments, the committee must first 

transfer them to a checking account maintained at 

one of the committee’s campaign depositories. 

102.10 and 103.3(a). See also AOs 1986-18 and 

1980-39.

Committee Must Pay Taxes

A nonconnected committee generally must pay 

taxes on interest and dividend income. Contact the 

Internal Revenue Service and state tax collection 

agencies for more information. See page 117.

6. Other Receipts

Transfers from Affiliated Committees

A committee may receive unlimited transfers of 

permissible funds from other affiliated committees. 

110.3(c)(1) and 102.6(a)(1)(i).
22

Campaign Guide for Nonconnected Committees

Overdrafts 

If a bank honors a check written by a political committee with insufficient funds in its checking or savings account, no contribution from the bank results 

as long as the overdraft:

• Is made on an account subject to automatic 

overdraft protection;

• Is subject to a definite interest rate which is the 

usual and customary rate; and

• Is subject to a definite repayment schedule. 

100.82(d). 

An overdraft that does not meet the above conditions is a prohibited contribution. 114.2. Note that 

if the overdraft protection is based on a line of 

credit extended by the bank, draws on that line of 

credit must be disclosed on Schedule C-1, as discussed above.

Offsets to Operating Expenditures

Offsets to operating expenditures, such as returns 

by vendors of deposits, refunds and rebates, are not 

considered contributions. Note, however, that 

rebates to campaigns must be offered in the ordinary course of business and on the same terms and 

conditions as those offered to nonpolitical entities. 

Otherwise, the rebate may be considered a contribution—a prohibited contribution if a corporation 

pays the rebate. See, for example, AOs 1996-02, 

1987-24 and 1986-22.

Loan Repayments

Loan repayments made to a committee are not 

contributions. However, a borrower must use federally permissible funds when repaying a loan made 

by a committee.

Free Legal and Accounting Services

The value of legal and accounting services provided 

to a nonconnected committee solely to ensure 

compliance with the Act is not a contribution if the 

regular employer of the individual performing the 

services is the one who is paying for the services. 

100.86. The value of the services, however, must be 

reported as a memo entry on Schedule A. 104.3(h). 

See page 100.

7. Volunteer Activity on Behalf 

of a Nonconnected 

Committee

Volunteer Activity

An individual may volunteer his or her own uncompensated personal services to a nonconnected 

committee without making a contribution. 100.74.

Uncompensated Internet Activity

If an individual or group of individuals, acting independently or in coordination with any candidate, 

authorized committee or political party committee, 

engages in Internet activities for the purpose of 

influencing a federal election, neither of the following is a contribution by that individual or group of 

individuals:

• The individual’s uncompensated personal service related to such Internet activities; or

• The individual’s use of equipment or services 

(including computers, software, Internet domain 

names and other equipment used to access the 

Internet) for uncompensated Internet activities, 

regardless of who owns the equipment and services. 100.94(a) and (c).

Such Internet activities include, but are not limited 

to, sending or forwarding e-mail, providing a hyperlink to another person’s web site, blogging or creating, hosting or maintaining a web site. 100.94(b).

Please note that the following are not exempt from 

the definition of contribution:

• Any payment (other than a nominal fee) for a 

public communication4;

• Any payment for the purchase or rental of an 

e-mail address list made at the direction of any 

political committee; and

• Any payment for an e-mail address list that is 

transferred to a political committee. 100.94(e).

4 The definition of “public communication” includes 

communications placed for a fee on another person’s 

web site. See Chapter 6 and 11 CFR 100.26.
23

Contributions and Other Sources of Support

8. Use of Corporate/Labor 

Facilities and Resources

Corporate/Labor Volunteers

An employee, stockholder or member of a corporation or labor organization may make occasional, 

isolated or incidental use of the organization’s facilities for volunteer work on behalf of a nonconnected committee, subject to the rules and practices of the organization. However, the volunteer 

may have to reimburse the corporation or labor 

organization in certain cases. 114.9(a)(3) and (b)(3).

When making use of the facilities and resources of 

a corporation or labor organization, individuals acting on behalf of nonconnected committees must 

make required reimbursements and advance payments according to the following guidelines. Otherwise, the activity results in a prohibited in-kind contribution from the corporation or labor union to 

the nonconnected committee. Note also that when 

someone pays for a nonconnected committee’s use 

of corporate/labor facilities, the payment is considered a reportable in-kind contribution to the committee. 100.52(a).

Use of Facilities by Employees, 

Stockholders and Members as 

Volunteers

When an employee, stockholder or member of a 

corporation or labor organization uses the organization’s facilities for volunteer work in connection 

with federal elections—for example, by using office 

computers and printers for political work—the volunteer may need to reimburse the organization for 

the use of the facilities. Moreover, a corporation or 

labor organization may not condition the availability 

of its facilities on their being used for political activity in support of or in opposition to any particular 

candidate or political party. 114.9(a)(1) and (b)(1).

Limited Reimbursement Required for 

“Occasional, Isolated or Incidental” Use 

of Facilities

Employees, stockholders and members of the corporation or labor organization may, subject to the 

rules and practices of the corporation or labor 

organization, make occasional, isolated or incidental 

use of the organization’s facilities for volunteer 

activity in connection with a federal election and 

will be required to reimburse the corporation or 

labor organization only to the extent that these 

activities increase the overhead or operating costs 

of the corporation or labor organization.

 “Occasional, isolated or incidental use” generally 

means the following: 

• When used by employees during working 

hours, an amount of activity which does not 

prevent the employee from completing the normal amount of work which that employee usually carries out during such work period; or 

• When used by stockholders or members other 

than employees during the working period, such 

use does not interfere with the corporation or 

labor organization in carrying out its normal 

activities. 114.9(a)(1) and (b)(1). (Exception: see 

“Use of Facilities to Produce Materials,” below). 

Safe Harbor for Use of Corporate or 

Labor Organization Facilities

General Safe Harbor of One Hour Per Week/Four Hours 

Per Month

Commission regulations provide for a safe harbor 

that any individual volunteer activity in connection 

with a federal election that does not exceed one 

hour per week or four hours per month, regardless 

of whether the activity is undertaken during or 

after normal working hours, will be considered 

occasional, isolated or incidental. 114.9(a)(2)(i) and 

(b)(2)(i).

Additional Safe Harbor for Voluntary Internet Activities

A separate safe harbor exists for employees and 

stockholders who use the corporation or labor 

organization’s computer and related equipment and 

facilities for voluntary Internet activity in connec-
24

Campaign Guide for Nonconnected Committees

tion with a federal election. The safe harbor for 

Internet activity does not include any specific 

restrictions on the number of hours used for this 

activity. The safe harbor applies to Internet activities conducted during or after normal working 

hours. Generally, individual Internet activity will fall 

within the safe harbor and be considered occasional, isolated or incidental provided that 1) the 

activity does not prevent the employee from completing the work the employee is expected to perform; 2) the activity does not increase the overhead 

or operating cost of the corporation or the labor 

organization; and 3) and the work is not performed 

under coercion. 114.9(a)(2)(ii) and (b)(2)(ii). The 

Internet activities covered by this safe harbor 

include, but are not limited to, sending or forwarding e-mail, providing hyperlinks or other direct 

access to another person’s web site, blogging, creating or maintaining a web site, paying a nominal fee 

for the use of another person’s web site or any 

other form of communication distributed over the 

Internet. 100.94(b).

Reimbursement Required

When use of the facilities exceeds occasional, isolated or “incidental use,” the volunteer must reimburse the organization the usual and normal charge 

for the facilities used (rather than merely for the 

increase in overhead or operating costs) within a 

commercially reasonable time. 114.9(a)(3) and (b)

(3).

Use of Facilities by Others

General Rule

If a person other than an employee, stockholder or 

member uses the facilities of a corporation or labor 

organization in connection with a federal election, 

the user must reimburse the organization within a 

commercially reasonable time and at the usual and 

normal charge. Facilities used for these purposes 

might include office space, telephones, computers 

and furniture. 114.9(d).

Meeting Rooms

Meeting rooms are treated the same as other facilities (e.g., reimbursement at the usual and normal 

charge within a commercially reasonable time) 

unless the corporation or labor organization customarily makes its meeting rooms available to clubs, 

civic organizations or other groups. In that case, 

the organization may make the rooms available to 

political committees on the same terms given to 

other groups (including free use of the facilities). 

The rooms must also be made available to any 

other candidates or political committees, upon 

request, on the same terms. 114.13.

Use of Facilities to Produce Materials

If anyone—including an employee, stockholder or 

member—uses the facilities of a corporation or 

labor organization to produce materials in connection with a federal election, the individual must 

reimburse the organization within a commercially 

reasonable time at the usual and normal charge for 

producing such materials. 114.9(c).
25

All contributions to federal candidates from nonconnected committees during the 2007-2008 election cycle are subject to the following limits:

• $5,000 per candidate, per election, from a nonconnected committee that qualifies as a multicandidate committee. 110.2(b).

• $2,300 per candidate, per election, from any 

other PAC. 110.1(b).

1. Types of Contributions

Gifts of Money

Monetary contributions exceeding $100 must be 

made by check or other written instrument drawn 

on the nonconnected committee’s account. 102.10, 

103.3(a) and 110.4(c).

In-Kind Contributions to Candidates

In addition to contributing money, a nonconnected 

committee may donate goods or services to candidates and their committees. Gifts of goods or services are called in-kind contributions. For example, 

a committee makes an in-kind contribution when it:

• Pays for consulting, polling or printing services 

provided to a candidate committee;

• Donates office supplies or mailing lists to a 

campaign;

• Sponsors a fundraising event benefiting a candidate; or

• Pays for a campaign advertisement on behalf of 

a candidate (if the advertisement does not qualify as an independent expenditure). 100.52(d)(1) 

and 100.113.

See page 15 for information on how to determine 

the value of an in-kind contribution. 

Allocation Among Candidates1

If a nonconnected committee supports more than 

one federal candidate through an in-kind contribution, the contribution must be allocated among the 

candidates so that a portion of it counts toward the 

committee’s limit for each candidate. The value 

attributed to each candidate must be in proportion 

to the relative benefit each candidate is expected to 

receive. See AO 2004-36.

EXAMPLE: A committee sponsors a fundraising 

dance on behalf of several candidates. The portion 

of the costs attributed as a contribution to each 

candidate must be based on the ratio of funds 

received for each candidate to the total funds 

received for all the candidates. 104.10; 106.1(a) and 

(b).

Opinion Polls

Special FEC regulations pertain to the allocation of 

contributions of opinion poll results. See 106.4.

Earmarked Contributions 

A nonconnected committee may act as a conduit or 

intermediary for an earmarked contribution, i.e., a 

contribution that the individual contributor directs 

to be given to or spent on behalf of a clearly identified candidate or candidate’s committee. The direction may be made orally or in writing. 110.6(b). An 

earmarked contribution counts against the original 

contributor’s contribution limits. An earmarked 

contribution does not count against the nonconnected committee’s own contribution limits unless 

the committee exercises direction or control over 

the contributor’s choice of the recipient candidate. 

110.6(d). For more information on earmarked contributions, see Appendix D.

1 See Chapter 10 for information about 

allocating expenses when supporting both 

federal and nonfederal candidates.

CHAPTER 5

Contributions to Candidates and Other Committees
26

Campaign Guide for Nonconnected Committees

Purchase of Fundraising Items and 

Tickets

A nonconnected committee may purchase tickets 

to a fundraising event held by a candidate’s committee, or it may purchase items sold for fundraising 

purposes by the committee. The entire amount 

paid for a ticket or item is considered a contribution. 100.53.

Loans and Loan Endorsements

A nonconnected committee may loan money to a 

candidate’s committee, or it may endorse or guarantee a bank loan to the candidate’s committee. 

The loan or the amount endorsed or guaranteed 

counts as a contribution to the extent that the loan 

remains outstanding. 100.52(b).

EXAMPLE: A multicandidate committee guarantees 

half the value of a $10,000 loan from a bank to a 

candidate’s committee, thereby making a $5,000 

contribution to the candidate toward the next election. The candidate’s committee makes monthly 

repayments on the loan in amounts of $1,000. 

Those payments reduce the committee’s contribution by $500 each month (i.e., half the repayment). 

As the outstanding balance is reduced, the committee may make new contributions to the candidate 

for the same election, as long as the committee 

does not exceed the overall $5,000 limit.

Supporting Nonfederal Candidates

A nonconnected committee may use money raised 

for federal elections to make contributions to nonfederal candidates. Donations to nonfederal candidates are subject to state and local laws, however, 

not the Act. The committee must still disclose such 

contributions (as “Other Disbursements”) in its 

FEC reports. Committees active in both federal and 

nonfederal elections should also consult Chapter 

10.

2. Limits on Contributions 

Made to Candidates

The limit on contributions from a nonconnected 

committee to a candidate or candidate’s committee 

depends on whether the contributing committee 

qualifies as a multicandidate committee.

Contributions by Multicandidate 

Committee

A nonconnected committee that has met the qualifications for multicandidate committee status (see 

below) may contribute up to $5,000 per candidate, 

per election. 110.2(b).

Qualification Criteria

To qualify as a multicandidate committee, a nonconnected committee must:

• Be registered with the FEC for at least six 

months; 

• Receive contributions from at least 51 persons; 

and

• Contribute to at least five federal candidates. 

100.5(e)(3).

As to the second and third qualification, there is no 

minimum amount that must be contributed to the 

PAC or to each of the five candidates. The five 

qualifying contributions to candidates may be made 

over more than one election cycle.

Qualification by Affiliation

A nonconnected committee that is affiliated with a 

multicandidate committee automatically shares that 

committee’s $5,000 per-candidate limit. AOs 

1983-19 and 1980-40.

Notification to FEC

Multicandidate Status Notification:

FEC Form 1M

Once a nonconnected committee qualifies as a multicandidate committee, it must certify its status by 

filing Form 1M within 10 days.2 102.2(a)(3).

Each affiliated committee must file its own Form 

1M. See Chapter 2.

2 Committees that notified the FEC of their 

multicandidate status on Form 3X prior to 

January 1, 1994, do not have to file Form 1M.
27

Contributions to Candidates and Other Committees

Written Notice to Recipient Candidates

When making any contribution to a candidate, a 

qualified multicandidate committee must provide a 

written notification to the recipient candidate or 

campaign committee that the committee has qualified as a multicandidate committee. 110.2(a)(2). For 

convenience the committee may pre-print the 

statement on its checks, letterhead or other appropriate materials.

Contributions by 

Non-Multicandidate Committees

During the 2007-2008 election cycle, a nonconnected committee that does not qualify as a multicandidate committee may contribute up to $2,300 

per candidate, per election. 110.1(b)(1).

How the Candidate Limits Work

House and Senate Candidates 

The limits on contributions to House and Senate 

candidates apply separately to each election in 

which a candidate participates. In House and Senate races, each primary election, general election 

and runoff is considered a separate election with a 

separate limit. A special election—which may be a 

primary, general or runoff—also counts as a separate election for the purposes of the contribution 

limits. 100.2; 110.1(j)(1); 110.2(i)(1).

Party Caucus or Convention

A party caucus or convention constitutes a separate election only if it has the authority under state 

law to select a nominee for federal office. Otherwise, there is no separate limit for a caucus or convention; it is considered part of the primary election. 100.2(c)(1) and (e); AOs 2004-20, 1992-25, 

1986-21 and 1986-17.

Candidates Not Running in an Election

A candidate is entitled to receive contributions for 

a particular election only if he or she seeks office in 

that election. Thus, a candidate who loses the primary (or otherwise does not participate in the general election) does not have a separate limit for the 

general. Candidates must refund contributions 

accepted for a future election if they do not participate in that election. 102.9(e); 110.1(b)(3)(i); 

110.2(b)(3)(i).

Unopposed Candidates

A candidate has a separate contribution limit for an 

election in which he or she is running even if:

• The candidate is unopposed;

• A primary or general election for a particular 

office is not held because the candidate is 

unopposed; or

• The general election is not held because the 

candidate received a majority of votes in the 

previous election. (The date on which the election would have been held is considered the 

date of the election.) 110.1(j)(2) and (3); 

110.2(i)(2) and (3).

Presidential Elections

All Presidential primary elections held during an 

election year are considered one election for the 

purposes of the contribution limits for individual 

candidates. 110.1(j)(1); 110.2(i)(1). A multicandidate 

committee, therefore, may give only $5,000 to a 

Presidential candidate’s primary campaign, regardless of the number of separate state Presidential 

primaries in which the candidate participates. In 

the general election, contributions to major party 

(Republican and Democratic) Presidential campaigns are not permitted if the candidates receive 

public funding. While publicly funded general election Presidential nominees may not accept contributions for the general election, they may accept 

contributions to their General Election Legal and 

Compliance Fund (GELAC fund). A GELAC fund is 

used solely for legal and accounting expenses 

incurred in complying with the election law. Gifts 

to compliance funds are considered contributions 

and are subject to the usual per-candidate, per-election limits. 9003.3(a).

3. Designation

Designated Contributions

The Commission encourages nonconnected committees, when contributing to candidates, to designate their contributions in writing for a particular 
28

Campaign Guide for Nonconnected Committees

election (for example, primary or general). The 

designation may be made either on the contribution 

check or in a signed statement accompanying the 

contribution. Only the contributor—not the recipient candidate committee—may designate a contribution for a particular election. 110.1(b)(2)(i) and 

(b)(4); 110.2(b)(2)(i) and (b)(4).

Undesignated Contributions 

An undesignated contribution automatically counts 

against the limits for the next scheduled election. 

110.1(b)(2)(ii) and 110.2(b)(2)(ii). Therefore, if a 

nonconnected committee wishes to make a contribution for any election other than the next one, the 

contribution must be designated in writing, as 

explained below.

When Designation Is Required

Future Elections 

A written designation is required when a nonconnected committee wants a contribution to apply 

toward a future election other than the next one. 

For example, a committee may make a contribution 

to a candidate’s general election campaign before 

the primary election has taken place, but the committee’s check (or an accompanying statement) 

must say “General” in order to count toward the 

general election limit.

Past Elections (Debt Retirement)

When making a contribution to retire a candidate’s 

debts from a past election campaign, a nonconnected committee must designate the contribution 

for the appropriate election. The nonconnected 

committee must also be certain that the contribution, when aggregated with other contributions 

from the committee for that same election, does 

not exceed the committee’s per-election limit.

The candidate committee may accept the contribution only if the campaign has net debts outstanding 

from the designated election on the day it receives 

the contribution. 110.1(b)(3)(i) and (iii); 110.2(b)(3)

(i) and (ii).

Effect of Date Made

Designated Contributions

A candidate may always accept a designated contribution if it is made before the designated election, 

regardless of whether the candidate has outstanding debts from that election. However, a designated 

contribution is subject to the net debts outstanding 

rule, described above, if it is made after the election 

for which it is designated. 110.1(b)(3)(i) and (iii); 

110.2(b)(3)(i) and (ii).

Undesignated Contributions

A nonconnected committee may make an undesignated contribution on or before the day of the 

election regardless of whether the candidate has 

debts, even if the candidate does not receive the 

check until after the election has passed. See 

“Determining the Date Made” below. An undesignated contribution made after the election has 

passed, however, must be applied to the donor’s 

limit for the next election. 110.1(b)(2)(ii); 110.2(b)

(2)(ii).

For the purposes of the per-election limits, then, it 

is important to distinguish the date a contribution 

is made by the contributor from the date it is 

received by a candidate.

Determining the Date Made

The date a contribution is made is the date when 

the contributing nonconnected committee relinquishes control of the funds. In practice this means 

that:

• An in-kind contribution is made on the date 

that the goods or services are provided to the 

recipient committee.

• A mailed contribution is made on the date of 

the postmark.

• A hand-delivered contribution is considered 

made on the date it is delivered to the campaign committee or to an agent of the campaign 

(such as the candidate).

110.1(b)(6); 110.2(b)(6).
29

Contributions to Candidates and Other Committees

Redesignation

A candidate committee may ask a nonconnected 

committee to redesignate a contribution (or a portion of it) for a different election. Redesignation 

permits the donor to remedy an excessive contribution so that the excessive portion counts against 

a different election limit. 110.1(b)(5).

A nonconnected committee may comply with a 

request for redesignation by returning a signed 

statement redesignating the contribution. The candidate committee must receive the redesignation 

within 60 days of its receipt of the original contribution. Otherwise, the candidate must refund the 

excessive portion to the committee.

In some cases, a campaign may “presumptively 

redesignate” an excessive primary contribution to 

the general election if the redesignation would not 

result in another excessive contribution. Campaigns may presumptively redesignate a contribution from non-multicandidate PACs, but not from 

multicandidate PACs.

The committee may always request a refund from 

the candidate instead of providing the redesignation. 

103.3(b)(3); 110.1(b)(5)(ii); 110.2(b)(5)(ii).

4. Contributions Made to Party 

Committees and PACs

In addition to contributing directly to candidate 

committees, a nonconnected committee may support other committees that contribute to candidates, such as party committees and other PACs. A 

contribution to another political committee may 

take any of the forms described in Section 1.

Unlike contributions to candidates, which are subject to per-election limits, contributions to party 

committees and PACs are subject to calendar-year 

limits.

Contributions to National Party 

Committees

A nonconnected committee that qualifies as a multicandidate committee may contribute up to 

$15,000 per year to a national party committee. If 

a nonconnected committee is not a multicandidate 

committee, it may contribute up to $28,500 per 

year to a national party committee during the 

2007-2008 election cycle.

The Republican and Democratic parties each have 

three national party committees subject to these 

limits. Thus, there is a separate $15,000 or $28,500 

limit for each national committee, House campaign 

committee and Senate campaign committee. 

110.1(c) and 110.2(c).

Contributions to State and Local Party 

Committees

Multicandidate committees may contribute $5,000 

combined per year to all affiliated state and local 

party committees in one state. Non-multicandidate 

committees may contribute $10,000 combined per 

year to affiliated state and local party committees. 

110.1(c)(5) and 110.2(d). 

Contributions to Delegates and 

Delegate Committees

A nonconnected committee may make unlimited 

contributions to a delegate (or an individual seeking 

to become a delegate) attending a national party 

convention or a state, district or local convention 

held to select delegates to a national convention, as 

long as the individual is not a member of a delegate 

committee. Contributions by the nonconnected 

committee to a delegate committee are limited to 

$5,000 per calendar year. 110.1(m); 110.2(j); 

110.14(d)(1) and (g).

Contributions to Other Political 

Committees

Any nonconnected committee, regardless of 

whether it has qualified as a multicandidate committee, may make contributions of up to $5,000 per 

year to any other type of political committee. 

110.1(d) and 110.2(d).

Candidate Limits May Apply

A contribution to a committee that is not a candidate’s authorized committee may nevertheless 

count against the contributor’s limit with respect to 

that candidate if:
30

Campaign Guide for Nonconnected Committees

• The recipient committee is an unauthorized 

single-candidate committee (i.e., a political committee that supports only one candidate);

• The contributor knows that a substantial portion of its contribution will be given to or spent 

on behalf of a particular candidate; or

• The contributor retains control over the contribution. 110.1(h) and 110.2(h).
31

In addition to contributions and other financial 

assistance, political committees may also distribute 

communications that support candidates and parties. This chapter discusses the various types of 

communications, how they must be paid for and the 

disclaimer requirements that apply.

1. Coordinated Communications

When a nonconnected committee pays for a communication that is coordinated with a candidate or 

party committee, the communication is an in-kind 

contribution to that candidate or party committee.

Coordination Defined

”Coordinated” means made in cooperation, consultation or concert with, or at the request or suggestion of, a candidate, a candidate’s authorized committee, or their agents, or a political party 

committee or its agents.1 109.20.

Determining Coordination

Commission regulations provide for a threepronged test to determine whether a communication is coordinated. A communication must satisfy 

all three prongs of the test to be considered a 

coordinated communication (and, as a result, count 

against the contribution limits). 109.21(a). Nonconnected committees and organizations are subject to the same coordination test that is applied to 

communications paid for by other persons. 

109.21(a)(1) and 109.22. 

1 For the purposes of 11 CFR part 109 only, 

“agent” is defined at 11 CFR 109.3.

The three prongs of the test consider:

• The source of payment (payment prong);

• The subject matter of the communication (content prong); and

• The interaction between the person paying for 

the communication and the candidate or political party committee (conduct prong). 

Payment Prong

A coordinated communication is paid for, in whole 

or in part, by a person (or committee) other than 

the candidate, the candidate’s authorized committee 

or the political party committee with whom the 

communication is coordinated. 109.21(a)(1).

Content Prong

A communication that meets any one of these four 

standards meets the content prong:

• A communication that qualifies as an electioneering communication (see page 38);

• A public communication that republishes, disseminates or distributes candidate campaign 

materials, unless the activity meets one of the 

exceptions in 109.23(b) discussed below;

• A public communication that expressly advocates the election or defeat of a clearly identified candidate for federal office; or

• A public communication that:2

−Refers to a clearly identified House or Senate candidate and is publicly distributed in 

the identified candidate’s jurisdiction within 

90 days of the candidate’s primary or general 

election;

−Refers to a clearly identified Presidential 

candidate and is publicly distributed during 

the period starting 120 days before the pri2 At the time of this Guide’s publication, this provision 

was being challenged in the U.S. District Court 

for the District of Columbia. The rule remains in 

effect. See Shays v. FEC 508 F. Supp.2d 10 (2007).

CHAPTER 6

Communications
32

Campaign Guide for Nonconnected Committees

mary election and ending on the date of the 

general election;

−Refers to a political party in a midterm 

election cycle, is coordinated with a party 

committee and is publicly distributed within 

90 days of a primary or general election; 

−Refers to a political party in a Presidential election cycle, is coordinated 

with a party committee and is publicly 

distributed during the period starting 

120 days before the primary and ending 

on the date of the general election;

−Refers to a political party, is coordinated 

with a House or Senate candidate and 

is publicly distributed in that candidate’s jurisdiction within 90 days of 

the primary or general election; or

−Refers to a political party, is coordinated 

with a Presidential candidate and is 

publicly distributed during the period 

starting 120 days before the primary 

until the date of the general election.

For communications that refer to both a 

party and a clearly identified federal candidate, see 109.21(c)(4)(iv). 109.21(c)(1)-(4).

Conduct Prong

The purpose of the conduct prong is to determine when interaction between the campaign 

and the person paying for the communication 

might constitute coordination. When the one 

of the five conduct standards is satisfied, and 

the first two prongs of the test (the content 

prong and the payment prong) are also met, then 

the communication is coordinated and results 

in an in-kind contribution. A communication 

that satisfies any one of the conduct standards 

described below satisfies the conduct prong.

1) Request or Suggestion. This conduct standard 

has two parts, and satisfying either satisfies the 

standard. The first part is satisfied if the person 

creating, producing or distributing the communication does so at the request or suggestion 

of a candidate, authorized committee, political 

party committee or agent of any of these. A 

communication satisfies the second part of the 

“request or suggestion” conduct standard if the 

person paying for the communication suggests 

the creation, production or distribution of the 

communication to the candidate, authorized committee, political party committee or agent of any 

of the above, and the candidate or political party 

committee assents to the suggestion. 109.21(d)(1).

2) Material Involvement. This conduct standard 

is satisfied if a candidate, candidate committee, 

political party committee or an agent of any 

of these was “materially involved in decisions” 

regarding any of the following aspects of a public 

communication paid for by someone else:

• Content of the communication; 

• Intended audience; 

• Means or mode of the communication; 

• Specific media outlet used; 

• Timing or frequency of the communication; or 

• Size or prominence of a printed communication or duration of a communication by means 

of broadcast, cable or satellite. 109.21(d)(2).

However, see “Safe Harbor for Publicly Available Information” below.

3) Substantial Discussion. A communication meets 

this conduct standard if it is created, produced or 

distributed after one or more substantial discussions between the person paying for the communication, or the person’s agents, and the candidate 

clearly identified in the communication or that 

candidate’s committee, that candidate’s opponent 

or opponent’s committee, a political party committee or an agent of the above. A discussion would 

be “substantial” if information about the plans, 

projects, activities or needs of the candidate or 

political party committee that is material to the 

creation, production or distribution of the communication is conveyed to the person paying for 

the communication. 109.21(d)(3). See also “Safe 

Harbor for Publicly Available Information” below.

4) Employment of Common Vendor. This conduct 

standard provides that the use of a common vendor 
33

Communications

in the creation, production or distribution of a 

communication satisfies the conduct standard if:

• The person paying for the communication contracts with, or employs, a “commercial vendor” to create, produce or 

distribute the communication;3 and

• The commercial vendor, including any officer, 

owner or employee of the vendor, has a previous or current relationship with the candidate 

clearly identified in the communication or that 

candidate’s committee, that candidate’s opponent or opponent’s committee or a political 

party committee that puts the commercial vendor in a position to acquire information about 

the campaign plans, projects, activities or needs 

of the candidate or political party committee. 

This previous relationship is defined in terms 

of nine specific services related to campaigning 

and campaign communications. Note that these 

services would have to have been rendered 

within 120 days before the purchase or public 

distribution of the communication;4 and 

• The commercial vendor uses or conveys 

information about the campaign plans, projects, 

activities or needs of the candidate or political 

party committee, or information previously 

used by the commercial vendor in serving the 

candidate or political party committee, to the 

person paying for the communication, and 

that information is material to the creation, 

production or distribution of the communication. 109.21(d)(4). See also “Safe Harbor for 

Publicly Available Information” and “Safe Harbor 

for Establishment and Use of Firewall” below.

5) Former Employee/Independent Contractor.

This conduct standard applies to communications paid for by a person who has previously 

been an employee or an independent contractor 

of the candidate clearly identified in the communication or that candidate’s committee, that 

candidate’s opponent or opponent’s committee 

3 The term “commercial vendor” is defined at 116.1(c). 

4 At the time of this Guide’s publication, this provision 

was being challenged in the U.S. District Court 

for the District of Columbia. The rule remains in 

effect. See Shays v. FEC 508 F. Supp.2d 10 (2007).

or a political party committee within 120 days 

before the purchase or public distribution of the 

communication. This standard also applies when 

the communication is paid for by a person or 

entity that employs a former employee or independent contractor, as defined in this section.

This standard requires that the former employee 

use or convey information about the plans, projects, 

activities or needs of the candidate or political 

party committee, or information used by the 

former employee in serving the candidate or political party committee, to the person paying for the 

communication, and the information is material to 

the creation, production or distribution of the communication. 109.21(d)(5).5

 See also “Safe Harbor 

for Publicly Available Information” and “Safe Harbor 

for Establishment and Use of Firewall” below.

Agreement or Formal Collaboration. Neither 

agreement (defined as a mutual understanding 

on any part of the material aspect of the communication or its dissemination) nor formal collaboration (defined as planned or systematically 

organized work) is necessary for a communication 

to be a coordinated communication. 109.21(e).

Special rules regarding dissemination, distribution or republication of campaign material. A 

communication that republishes, disseminates or 

distributes campaign material only satisfies the 

first three conduct standards on the basis of the 

candidate’s conduct—or that of his or her committee or agents—that occurs after the original 

5 Under the rules, a candidate or political party committee 

would not be held responsible for receiving or accepting 

an in-kind contribution that resulted only from conduct 

described in the “Employment of Common Vendor” 

and ”Former Employee / Independent Contractor” 

sections. 109.21(d)(4) and (d)(5). However, the person 

paying for a communication that is coordinated 

because of conduct described in these sections would 

still have made an in-kind contribution for purposes 

of the contribution limitations, prohibitions and 

reporting requirements of the Act. 109.21(b)(2).
34

Campaign Guide for Nonconnected Committees

preparation of the campaign materials that are disseminated, distributed or republished. 109.21(d)(6).6

The following uses of campaign materials do not constitute a contribution to the 

candidate who prepared the materials pursuant to the exceptions at 109.23(b): 

• The campaign material is disseminated, distributed or republished by the candidate or authorized committee of the candidate who prepared 

the material;

• The campaign material is distributed in a communication that advocates the defeat of the 

candidate who prepared it;

• The campaign materials is disseminated, distributed or republished in a news story, commentary or editorial that is described in 100.73 and 

100.132;

• The campaign material used consists of a brief 

quote of materials that demonstrate a candidate’s position as part of a person’s expression 

of its own views; or 

• A national, state or local political party pays for 

the communication using coordinated expenditure authority. 109.23(b).

Safe Harbor Provisions for Coordinated 

Communications

Safe Harbor for Responses to Inquires About Legislative 

or Policy Issues

A candidate’s or political party committee’s 

response to an inquiry about that candidate’s or 

party’s positions on legislative or policy issues, 

which does not include discussion of campaign 

plans, projects, activities or needs, will not satisfy 

any of the conduct standards. 109.21(f).

6 Please note that the financing of the distribution or 

republication of campaign materials, while considered 

an in-kind contribution by the person making the 

expenditure, is not considered an expenditure 

(or an accepted contribution) by the candidate’s 

authorized committee unless the dissemination, 

distribution or republication of campaign materials 

is coordinated. Additionally, republications of 

campaign materials coordinated with party 

committees are in-kind contributions to such party 

committees, and are reportable as such. 109.23(a).

Safe harbor for publicly available information.

The conduct standards for substantial discussion, 

material involvement, use of a common vendor and 

involvement of a former employee/contractor are 

not satisfied if the information used in creating or 

distributing the communication was obtained from 

a publicly available source. Publicly available sources 

include, but are not limited to:

• Newspaper or magazine articles;

• Candidate speeches or interviews;

• Transcripts from television shows;

• Press releases;

• A candidate or political party’s web site; and

• Any publicly available web site.

109.21(d)(2), (3). (4)(iii) and (5)(ii).

Safe harbor for candidate endorsements and 

solicitations

A federal candidate may endorse or solicit funds for 

a candidate for federal or nonfederal office in a 

public communication without the communication 

being considered a “coordinated communication” 

with respect to the endorsing or soliciting candidate, so long as the communication does not promote or support the candidate making the solicitation and does not attack or oppose his/her 

opponent. The safe harbor described in this paragraph also covers candidate solicitations for other 

political committees (including party committees) 

and candidate solicitations for certain tax-exempt 

organizations as described in 11 CFR 300.65. 

109.21(g)(1) and (2).

Safe harbor for the establishment and use of a firewall

None of the conduct standards for coordination 

are satisfied if a commercial vendor, former 

employee/contractor or political committee establishes a “firewall” designed to prohibit the flow of 

information between employees or consultants of 

the person paying for the communication and 

employees or consultants currently or previously 

providing services to the candidate who is clearly 

identified in the communication, a party committee 
35

Communications

or an opponent of the candidate mentioned in the 

communication. The firewall must be described in a 

written policy that is distributed to all relevant 

employees, consultants and clients affected by the 

policy. 109.21(h).7

Additional Information

For additional information on coordinated communications, see AOs 2006-29, 2006-10, 2005-18, 

2005-07, 2004-37, 2004-33, 2004-29 and 2004-14.

2. Independent Expenditures

Political committees may support (or oppose) candidates by making independent expenditures. Independent expenditures are not contributions and are 

not subject to contribution limits. (However, contributions made to a committee or to another person 

making independent expenditures are subject to 

limits, as explained at the end of this section.) 

Since they are expenditures under the Act, independent expenditures must be paid for with federally 

permissible funds.

Defined

An independent expenditure is an expenditure for a 

communication, such as a web site, newspaper, TV 

or direct mail advertisement, that:

• Expressly advocates the election or defeat of a 

clearly identified candidate; and 

• Is not made in cooperation, consultation or 

concert with, or at the request or suggestion of, 

a candidate, a candidate’s authorized committee, 

or their agents, or a political party committee 

or its agents. (See “Coordinated Communications” above.) 100.16(a). 

Clearly Identified Candidate

A candidate is “clearly identified” if the candidate’s 

name, nickname or image appears, or the identity of 

the candidate is otherwise apparent. Examples 

include: “the President,” “your Congressman,” “the 

7 At the time of this Guide’s publication, this provision 

was being challenged in the U.S. District Court 

for the District of Columbia. The rule remains in 

effect. See Shays v. FEC 508 F. Supp.2d 10 (2007).

Democratic Presidential nominee,” “the Republican 

candidate for Senate in the State of Georgia.” 

100.17. However, the phrase “Republicans in Congress” would not, by itself, constitute a reference to 

a clearly identified candidate. AO 2004-33. 

Express Advocacy

 “Express advocacy” means that the communication 

includes a message that unmistakably urges election 

or defeat of one or more clearly identified 

candidate(s). There are two ways that a communication can be considered express advocacy: by use 

of certain “explicit words of advocacy of election 

or defeat” and by the “only reasonable interpretation” test. 100.22.

Explicit words of advocacy of election or defeat

The following words convey a message of express 

advocacy: 

• “Vote for the President,” “re-elect your 

Congressman,” “support the Democratic 

nominee,” “cast your ballot for the Republican 

challenger for the U.S. Senate in Georgia,” 

“Smith for Congress,” “Bill McKay in ‘08”;

• Words urging action with respect to candidates associated with a particular issue, 

e.g., “vote Pro-Life”/ “vote Pro-Choice,” 

when accompanied by names or photographs of candidates identified as either 

supporting or opposing the issue;

• “Defeat” accompanied by a photograph of 

the opposed candidate, the opposed candidate’s name or “reject the incumbent”; and

• Campaign slogan(s) or word(s), e.g., on posters, bumper stickers and advertisements, 

that in context can have no other reasonable 

meaning than to support or oppose a clearly 

identified candidate, for example, “Nixon’s the 

One,” “Carter ‘76,” “Reagan/Bush.” 100.22(a).

“Only Reasonable Interpretation” Test

In the absence of such “explicit words of advocacy 

of election or defeat,” express advocacy (candidate 

advocacy) is found in a communication that, when 

taken as a whole and with limited reference to 

external events, such as the proximity to the election, can only be interpreted by a “reasonable person” as advocating the election or defeat of one or 
36

Campaign Guide for Nonconnected Committees

more clearly identified candidate(s). 100.22(b)(1) 

and (2).

 This test requires advocacy of a candidate that is 

unmistakable, unambiguous and suggestive of only 

one meaning (that being the election or defeat of a 

candidate). 100.22(b)(1).

Note that the author’s intent is irrelevant. The test 

is how a “reasonable” receiver of the communication objectively interprets the message. If reasonable minds could not differ as to the unambiguous 

electoral advocacy of the communication, it is 

express advocacy (candidate advocacy) regardless 

of what the author intended.

Multiple-page communications or multiple inserts in 

the same envelope in a direct mail piece are to be 

read all together as a whole. 

Disclaimer Notice Required

A public communication qualifying as an independent expenditure must display a disclaimer notice. 

See below for more information.

Allocation Among Candidates

When an independent expenditure is made on 

behalf of more than one clearly identified candidate, 

the committee must allocate the expenditure 

among the candidates in proportion to the benefit 

that each is expected to receive. For example, in 

the case of a published or broadcast communication, the attribution should be determined by the 

proportion of space or time devoted to each candidate in comparison with the total space or time 

devoted to all the candidates. 104.10 and 106.1(a). 

See Chapter 10 for more information. 

Reporting Requirements

A political committee must report all independent 

expenditures. 104.4. Reporting requirements are 

explained on page 72.

Contributing to Committees That Make 

Independent Expenditures

A contribution to a political committee that makes 

independent expenditures is subject to the $5,000 

per calendar year limit. 110.1(d) and 110.2(d).

A contribution to a committee that supports only 

one candidate, however, is subject to the contributor’s per-candidate, per-election limit. 110.1(h) and 

110.2(h). 

3. Disclaimer Notices 

Any public communication made by a political committee—including communications that do not 

expressly advocate the election or defeat of a 

clearly identified federal candidate or solicit a contribution—must display a disclaimer. 110.11(a)(1). 

Types of Communications

The disclaimer requirements apply to “public communications” as defined in 100.26, including communications through any broadcast, cable or satellite transmission, newspaper, magazine, outdoor 

advertising facility, mass mailing or telephone bank 

to the general public, or any other form of general 

public political advertising. Internet communications are generally exempt from the definition of 

“general public political advertising,” with the 

exception of communications placed for a fee on 

another person’s web site. 100.26.

However, these disclaimer requirements do apply to 

political committees’ web sites and to e-mail of 

more than 500 substantially similar communications 

when sent by a political committee. 110.11(a)(1). 

Finally, these requirements apply to any communications that solicit contributions and all electioneering 

communications. 110.11(a)(3) and (4).

Wording of Disclaimer

A disclaimer notice must contain the full name of 

the committee, along with any abbreviated name 

used to identify the committee pursuant to 

102.14(c). The actual wording of the notice will 

vary, depending on whether the advertisement is 

authorized by a candidate or candidate’s committee. 

Advertisement Authorized by Candidate

If a candidate or candidate’s campaign authorizes an 

advertisement purchased by the committee, the disclaimer notice must identify the committee that 

paid for the communication along with the cam-
37

Communications

paign or candidate who authorized the advertisement. 110.11(b)(2).

EXAMPLE: “Paid for by the Concerned Citizens 

PAC and Authorized by the John Doe for Congress 

Committee.”

Authorized by Multiple Candidates

If an advertisement lists several candidates, the disclaimer may state that the advertisement was 

authorized by the candidates identified in the ad or, 

if only some candidates have authorized it, by those 

candidates identified with an asterisk. AO 1994-13.

EXAMPLE: “Paid for by the Civil Republic PAC and 

Authorized by the candidates marked with an asterisk.” 

Advertisement Not Authorized by Candidate

Communications not authorized by a candidate or 

his/her campaign committee, including any solicitation, must disclose the full name and permanent 

street address, telephone number or web site 

address of the person who paid for the communication, and also state that the communication was not 

authorized by any candidate. 110.11(b)(3) and 

110.11(d)(3).

EXAMPLE: “Paid for by the XYZ PAC (www.XYZ.

org) and not authorized by any candidate or candidate’s committee.”

Visibility Requirements

All disclaimers must be “clear and conspicuous” 

regardless of the medium in which the communication is transmitted. A disclaimer is not clear and 

conspicuous if it is difficult to read or hear, or if its 

placement is easily overlooked. 110.11(c)(1).

Specific Requirements for Radio and Television 

Communications.

For radio and television communications authorized 

by a candidate, the candidate must deliver an audio 

statement identifying himself or herself, and stating 

that he or she has approved the communication. 

For example, the candidate could state “My name is 

[name]. I am running for [federal office sought], and 

I approved this message.” 110.11(c)(3)(i) and (iv). 

For a television communication, this disclaimer 

must be conveyed by either:

• A full-screen view of the candidate making the 

statement; or 

• A “clearly identifiable photographic or similar 

image of the candidate” that appears during the 

candidate’s voice-over statement. 110.11(c)(3)

(ii)(A) and (B). 

For a radio or television communication that is not 

authorized by a candidate, a representative of the 

individual or group paying for the communication 

must make an audio statement that “XXX is 

responsible for the content of this advertising,” 

where “XXX” is the name of the political committee or other person who paid for the communication. If applicable, the name of the sponsoring committee’s connected organization is also required in 

the disclaimer. 110.11(c)(4). In a televised ad, the 

disclaimer must also include a statement that is 

conveyed by a full screen view of a representative 

of the political committee or other person making 

the statement, or a voice-over by the representative. 110.11(c)(4)(ii).

Both authorized and unauthorized television communications must also contain a “clearly readable” 

written statement that appears at the end of the 

communication. The written statement must 

occupy at least four percent of the vertical picture 

height, and it must be shown for a period of at least 

four seconds, with a reasonable degree of color 

contrast between the statement and the background. 110.11(c)(3)(iii) and 110.11(c)(4)(iii). 

Safe Harbors for Television Communication Disclaimers

A still picture of the candidate shall be considered 

“clearly identifiable” if it occupies at least 80 percent of the vertical screen height. 110.11(c)(3)(ii)(B).

Disclaimers that are printed in black text on a 

white background, as well as disclaimers that have 

at least the same degree of contrast with the background color as the degree of contrast between the 

background color and the color of the largest text 

used in the communication, will be considered 

“clearly readable.” 110.11(c)(3)(iii)(C) and 110.11(c)

(4)(iii)(C).
38

Campaign Guide for Nonconnected Committees

Specific Requirements for Printed Communications.

Printed materials must contain a printed box that is 

set apart from the contents in the communication. 

The disclaimer print in this box must be of sufficient type size to be “clearly readable” by the recipient of the communication, and the print must have 

a reasonable degree of color contrast between the 

background and the printed statement. 110.11(c)

(2)(i) to (iii).

The regulations contain a safe harbor that establishes a fixed, twelve-point type size as a sufficient 

size for disclaimer text in newspapers, magazines, 

flyers, signs and other printed communications that 

are no larger than the common poster size of 24 

inches by 36 inches. 110.11(c)(2)(i). Disclaimers for 

larger communications will be judged on a case-bycase basis. 

The regulations additionally provide two safe harbor examples that would comply with the colorcontrast requirement:

• The disclaimer is printed in black text on a 

white background; or 

• The degree of contrast between the background color and the disclaimer text color is at 

least as great as the degree of contrast between 

the background color and the color of the largest text in the communication. 110.11(c)(2)(iii).8

Multiple-Paged Document

A disclaimer, while required, need not appear on 

the front page or cover of a multiple-paged document. 110.11(c)(2)(iv).

Package of Materials

Each communication that would require a disclaimer if distributed separately must still display 

the disclaimer when included in a package of materials. 110.11(c)(2)(v). For example, if a campaign 

poster is mailed with a solicitation for contributions, a separate disclaimer must appear on the 

solicitation and on the poster.

8 Please note these examples do not constitute the 

only ways to satisfy the color contrast requirement. 

Items Not Requiring Disclaimer

A disclaimer is not required:

• When it cannot be conveniently printed (e.g., 

on pens, bumper stickers, campaign pins, 

campaign buttons and similar small items);

• When its display is not practicable (e.g., 

on wearing apparel, on water towers and in skywriting); or

• When the item is of minimal value, 

does not contain a political message 

and is used for administrative purposes 

(e.g., checks and receipts). 110.11(f). 

See AOs 2004-10 and 2002-9.

4. Electioneering 

Communications 

An electioneering communication is any broadcast, 

cable or satellite communication that 1) refers to a 

clearly identified federal candidate, 2) is publicly distributed within 60 days of a general election or 30 

days of a primary, and 3) is targeted to the relevant 

electorate, in the case of House and Senate candidates. 100.29(a).

Generally, electioneering communications must be 

paid for with funds from sources permissible under 

federal law. However, a corporation or labor organization may make electioneering communications 

to the general public using general treasury funds if 

the communication is permissible under 11 CFR 

114.15, which provides for an exemption for certain 

electioneering communications based on the 

Supreme Court’s decision in Wisconsin Right to Life v. 

FEC. Similarly, any other person may use funds 

received from corporations or labor organizations 

to make electioneering communications that are 

permissible under 114.15. 

A communication that qualifies as a reportable 

expenditure or an independent expenditure is not 

an electioneering communication. 100.29(c)(3). Any 

communication paid for by a federal PAC with federal funds is an expenditure and, therefore, not an 

electioneering communication. 
39

Communications

For additional information concerning electioneering communications and the Wisconsin Right to Life

exemption, see the Campaign Guide for Congressional 

Candidates and Committees, Appendix D, “Communications.” 
40

Campaign Guide for Nonconnected Committees
41

Nonconnected committees must keep records of 

their financial activities. Recordkeeping is the 

responsibility of the treasurer, even if the committee appoints someone else to keep records of the 

committee’s activity. 102.9.

1. Three-Year Retention of 

Records

A copy of each statement, disclosure report and 

notice filed by the committee with the FEC, along 

with original back-up records relevant to the report 

or notice (such as bank statements, paid invoices, 

etc.), must be retained for three years after the 

statement, report or notice is filed. The committee 

must make these records available to the Commission for inspection upon request. 102.9(a)4) and (c); 

104.14(b)(2) and (3). The committee must keep 

records for at least three years beyond the date 

that it files any report to which those records 

relate. 102.9(c) and 104.14(b). 

2. Receipts

Records Needed for Reporting Receipts

With respect to receipts, the Act only requires that 

records be kept for contributions. 102.9(a). Nevertheless, committees are advised to keep records for 

all types of receipts in order to comply with the 

reporting requirements, detailed in Chapter 9.

For each receipt, a committee should record the 

following information:

• Amount received;

• Date of receipt; and

• Name and address of source.

Date of Receipt

General Rule

The “date of receipt” of a contribution is the date 

on which a person receiving the contribution on 

behalf of the committee obtains possession of it. 

See AO 1991-18. That date is the date used for 

recordkeeping and reporting of receipts.

The date of receipt may be earlier than the date the 

committee treasurer receives the money, since a 

person collecting contributions has several days in 

which to forward them to the treasurer. 102.8(b). 

(See Forwarding Contributions,” on page 12.)

Credit Card Receipts

When the committee receives contributions 

through credit card charges, the date of receipt is 

the date on which the committee receives the contributor’s signed authorization to charge the contribution or on the date the contributor’s credit card 

account is charged. The treasurer should retain a 

copy of the authorization form in the committee’s 

records. See AOs 1995-9, 1991-1 and 1990-4. 

Deposit of Receipts

Once the treasurer receives a contribution, he or 

she must deposit it within 10 days. 103.3(a). Contributions not deposited within 10 days must be 

returned to their donors. AO 1992-29.

3. Recording Contributions

Identifying Contributions

Contributions from individuals and from groups 

other than political committees must be recorded 

as follows:

Contributions Aggregating Over $200

For each contribution that exceeds $200, either by 

itself or when aggregated with (i.e., added to) previous contributions from the same donor to the 

CHAPTER 7

Keeping Records
42

Campaign Guide for Nonconnected Committees

committee during the same calendar year, records 

must identify the following information:

• Amount;

• Date of receipt;

• Donor’s full name and address; and

• Donor’s occupation and employer. 100.12 and 

102.9(a)(2).

Contributions of More than $50

Records must identify each contribution exceeding 

$50 by noting the following:

• Amount;

• Date of receipt; and

• Donor’s full name and address. 102.9(a)(1).

In addition to any other recordkeeping requirements, committees must retain a full-size photocopy 

or digital image of the check for any contribution 

over $50. 102.9(a)(4).

Contributions of $50 or Less

The Commission recommends two possible 

accounting methods:

• Keep the same records as those required for 

contributions that exceed $50 (above); or

• In the case of small contributions collected at a 

fundraising event (such as gate receipts, cash 

contributions, etc.), keep a record of the name 

of the event, the date and the total amount of 

contributions received on each day of the event. 

AOs 1981-48 and 1980-99.

Contributions from Political Committees

Committee records must identify all contributions 

from political committees regardless of amount by 

noting the amount, date of receipt and the name 

and address of the contributing committee. 102.9(a)

(3).

Possibly Illegal Contributions

A committee must keep a written record noting 

the basis for concern for each deposited contribution that:

• Requires a written reattribution from the contributor; or

• Requires confirmation that it is not from a prohibited source.

103.3(b)(5). See “Handling Illegal Contributions” on 

page 12.

4. Recording Other Receipts

The FEC recommends that committees keep 

records on the following receipts in order to fully 

comply with reporting requirements (explained in 

Chapter 9):

• Transfers from affiliated committees;

• Bank loans;

• Interest and dividends received on invested 

committee funds; and

• Repayments on loans made by the committee.

Committee records should contain the full name of 

the source and the date and amount of each 

receipt.

5. Recording Disbursements

The committee’s records must show figures for 

total disbursements by the committee.

Disbursements by Check

All disbursements (except those made from a petty 

cash fund) must be made by check or similar draft 

drawn on an account maintained at the committee’s 

designated campaign depository. 102.10 and 

103.3(a).

Petty Cash Disbursements

A written record of petty cash disbursements must 

be kept if a petty cash fund is maintained. Payments 

from petty cash to one person for any one purchase or transaction may not exceed $100. 102.11. 

Recording Disbursements

All Disbursements

Each disbursement must be identified by:

• Date;
43

Keeping Records

• Amount of the payment; 

• Name and address of the payee; and

• Purpose of the disbursement1 (i.e., a brief explanation of why the disbursement was made, such 

as “dinner expenses” or “postage”). 102.9(b)(1).

Disbursements Exceeding $200

For each disbursement of more than $200, the 

committee must keep a receipt, invoice or cancelled 

check (in addition to the information listed above). 

102.9(b)(2). The committee must itemize disbursements when, in the aggregate, they exceed $200 in a 

calendar year to the same person. 104.3(b)(3)(i). 

See page 64 for more information.

Disbursements for a Federal Candidate

A committee must keep the following records on 

contributions and expenditures made on behalf of 

candidates, regardless of the amount of the disbursement:

• Date;

• Amount;

• Office sought by the candidate, including the 

state and Congressional district (102.9(b)(1)

(iii)); and

• Election for which disbursement was made (to 

facilitate reporting).

Credit Card Transactions

For all credit card transactions, a monthly billing 

statement or customer receipt for each transaction 

must be retained, as well as the cancelled check 

used to pay the account. 102.9(b)(2)(ii).

Credit Union Checks or Share Drafts

Carbon copies of share drafts or checks drawn on 

credit union accounts may be used as records, provided the monthly account statement (showing that 

the draft or check was paid by the credit union) is 

also retained. 102.9(b)(2)(iii).

1 See Commission Statement of Policy of January 

9, 2007 regarding Purpose of Disbursement 

entries available at http://www.fec.gov/law/policy/

purposeofdisbursement/notice_2006-23.pdf.

Transfers-Out

To facilitate reporting, records should identify each 

transfer of funds made to an affiliated committee, 

regardless of amount, by the date and amount of 

the transfer and the name and address of the recipient committee. 104.3(b)(3)(ii).

6. Treasurer’s Best Efforts

Nonconnected committees and their treasurers 

must make best efforts to obtain, maintain and 

report the information required by law with respect 

to itemized receipts and disbursements. 102.9(d). 

When reporting information is incomplete, the 

committee and the treasurer will be in compliance 

with the law if they can demonstrate that they used 

“best efforts” in trying to obtain and report the 

required information. 104.7(a). The criteria for 

making “best efforts” vary, depending on the type of 

transaction, as explained below.

Contributor Information

If an individual who has contributed more than 

$200 during the calendar year fails to provide the 

required recordkeeping information (i.e., name, 

mailing address, occupation and employer), the 

committee must be able to show that it made “best 

efforts” to obtain and report that information. To 

demonstrate “best efforts,” the committee must be 

able to show that it requested the information—

first, in the solicitation materials that prompted the 

contribution and, second, in a follow-up request. 

Furthermore, if requested information is not 

received until after the contribution has been 

reported, the committee must report the information using one of the procedures described under 

“File Amendments If Necessary,” below.

Solicitation Materials

To satisfy the “best efforts” standard, solicitation 

materials must include an accurate and clear statement of the law’s requirements for the collection 

and reporting of contributor information. The following examples are acceptable wording that may 

be included in the solicitations (other statements of 

similar meaning may also be used):
44

Campaign Guide for Nonconnected Committees

• “Federal law requires us to use our best efforts 

to collect and report the name, mailing address, 

occupation and name of employer of individuals 

whose contributions exceed $200 in a calendar 

year;” or

• “To comply with federal law, we must use best 

efforts to obtain, maintain and submit the name, 

mailing address, occupation and name of 

employer of individuals whose contributions 

exceed $200 per calendar year.” 104.7(b)(1)(i)

(A).

The request and the statement must appear in a 

clear and conspicuous manner on any response 

material included in a solicitation. The request and 

statement will not be considered to be “clear and 

conspicuous” if:

• The request and statement are printed in 

smaller type than the solicitation and response 

materials;

• The printing is difficult to read; or

• The request and statement are placed where 

they may be easily overlooked. 104.7(b)(1)(ii).

Follow-Up Request Within 30 Days

If the contributor does not provide sufficient 

reporting information when making a contribution, 

the committee must make at least one request for 

the information after the contribution is received. 

This follow-up request must be made for any solicited or unsolicited contribution that exceeds the 

$200 threshold and lacks the necessary information 

(see “Contributions Aggregating over $200” page 

41).

The request must be made within 30 days of 

receipt of the contribution; it may not include an 

additional solicitation or material on any other subject, but it may thank the contributor. The followup request may be made orally or in writing, but a 

written request must be accompanied by a preaddressed envelope for the response. Requests 

made by telephone must be documented in a memorandum. Committees must retain records of follow-up requests. 102.9(d) and 104.7(b)(2).

Use of Information from Prior Records

If the contributor does not respond to the followup request, but the committee possesses the information in its contributor records, fundraising 

records or prior reports filed during the same election cycle, then the committee must use that information when disclosing the contribution. 104.7(b)

(3).

File Amendments If Necessary

If requested information about a contribution is 

received after the contribution has been disclosed 

on a report, the committee must either:

• File a memo Schedule A with its next regularly 

scheduled report, listing all contributions for 

which new contributor information has been 

received; or

• File amendments to the original reports. 

104.7(b)(4).

In either case, the entries must cross-reference to 

the prior reports to which they relate. However, 

the committee is only required to submit the information for contributions received during the current two-year election cycle. 104.7(b)(4). See “Filing 

Amendments” on page 79 for instructions on filing 

amendments.

Documenting a Contribution’s Legality

In order to determine whether a contribution of 

questionable legality was made by a permissible 

source and was not excessive, the treasurer must 

make at least one written or oral request for evidence of the contribution’s legality. 103.3(b)(1). If 

the contribution cannot be determined to be legal, 

the treasurer must refund the contribution to the 

source within 30 days of receiving it. See also page 

12, “Handling Illegal Contributions.”

Documenting Disbursements

If a treasurer fails to receive a receipt, invoice or 

cancelled check (required for disbursements 

exceeding $200), he or she must make at least one 

written effort per transaction to obtain a duplicate 

of the needed documentation. 102.9(d).
45

Keeping Records

Obtaining, Maintaining and 

Submitting Other Information 

Under a policy published June 7, 2007, the Commission will apply the best efforts defense to efforts 

made to obtain and maintain all information 

required by the Act and to submit the required 

information in disclosure reports. 52 U.S.C. 

§30102(i) and 11 CFR 104.7. The Commission will 

generally conclude that, when a committee fails to 

obtain, maintain or submit information or reports, it 

can show “best efforts” if it establishes that:

• At the time of its failure, the committee took 

relevant precautions, such as double checking 

recordkeeping entries, regular reconciliation of 

committee records with bank statements and 

regular backup of all electronic files;

• The committee trained staff responsible for 

obtaining, maintaining and submitting campaign 

finance information in the Act’s requirements 

and in the committee’s procedures and recordkeeping and filing systems;

• The failure was a result of reasonably unforeseen circumstances beyond the committee’s 

control, such as the failure of FEC computers 

or FEC-provided software, severe weather or 

other disaster-related incidents, a widespread 

Internet disruption that was not caused by any 

failure of the committee’s computer systems or 

Internet service provider or delivery failures 

caused by mail/courier services, such as the U.S. 

Postal Service or Federal Express; and

• Upon discovering the failure, the committee 

promptly took all reasonable additional steps to 

expeditiously file any unfiled reports and correct any inaccurate reports.

The Commission will generally conclude that a 

committee has not met the best efforts standard if 

the committee’s failure to obtain, maintain or submit information or reports is due to:

• Unavailability, inexperience, illness, negligence or 

error of the committee’s staff, agents, counsel 

or connected organization;

• The failure of the committee’s computer system;

• Delays caused by the committee’s vendors or 

contractors;

• Failure to know or understand the Act’s 

requirements; or

• Failure to use filing software properly.

The best efforts defense is an affirmative defense, 

and the burden rests with the political committee 

and its treasurer to present evidence sufficient to 

demonstrate that best efforts were made. 2

2 For more information on best efforts of a political 

committee to obtain, maintain and submit required 

information, see the Commission Policy Statement 

of June 7, 2007. The policy statement is available 

at http://www.fec.gov/law/cfr/ej_compilation/2007/

notice_2007-13.pdf. Please note that this Policy 

Statement does not affect the Commission’s 

Administrative Fine Program, but applies only to 

matters in the Commission’s traditional enforcement 

and audit programs and in the Alternative Dispute 

Resolution Program. For information regarding 

the application of the “best efforts” defense under 

the Administrative Fine Program, see Chapter 8, 

“Administrative Fines for Late and Nonfilers.” 
46

Campaign Guide for Nonconnected Committees
47

As explained in Chapter 2, a nonconnected committee must register within 10 days of raising or 

spending more than $1,000 in a calendar year in 

connection with federal elections. 100.5(a) and 

102.1(d).

Once the committee has registered, it must begin 

to file reports of receipts and disbursement according to the schedules described in this chapter. The 

first report filed by a committee must disclose any 

financial activity that took place prior to registration. 104.3(a) and (b).

1. Treasurer’s Duties

The treasurer of a nonconnected committee has 

the following responsibilities regarding filing FEC 

reports:

• Signing and filing complete, accurate reports 

and statements on time. 102.2, 104.14(a) and 

(d).

• Making “best efforts” to obtain and report 

required information. See previous page and 

page 43 for more information. 102.9(d); 104.7.

• Keeping the required records of receipts and 

disbursements. 102.9 and 104.14(b).

• Continuing to file required reports until the 

committee has filed a termination report and 

has received confirmation that the Commission 

has terminated the committee, as explained in 

Chapter 11. 102.3(a).

In the treasurer’s absence, only an assistant treasurer designated on the committee’s Statement of 

Organization may sign reports and assume the treasurer’s duties. 102.7(a). See page 4 for information 

on appointing an assistant treasurer. 

Electronic Filing

The treasurer must obtain a password from the 

FEC and use it when filing any electronic report or 

statement. See also 104.18(g) and page 52 “Verification Requirements” for alternatives.

2. Reporting Deadlines

Report on Time

Nonconnected committee treasurers must file 

reports on time. 104.14(d). The Commission cannot grant extensions to reporting deadlines. Filing 

reports late or not at all may result in enforcement 

action, including administrative fines. 

Filing Date

Unless sent by registered or certified mail, priority 

or express mail having a delivery confirmation or an 

overnight delivery service with an online tracking 

system, a report is considered to be filed on time if 

it reaches the appropriate federal and state filing 

offices by close of business on the filing date. 

104.5(e). Thus, reports filed by first class mail or by 

hand delivery must be received by the FEC by close 

of business on the filing date.

A filing date is not extended even if it falls on a 

weekend or holiday, when filing offices are closed. In 

such cases, the report should reach the filing offices 

by close of business on the last working day before 

the filing date.

Registered, Certified, Priority or 

Express Mailing Date

If a report is sent by registered or certified mail, or 

by priority or express mail having a delivery confirmation, it is considered filed on time if postmarked 

by the filing date. Exception: In the case of a preelection report, the report must be postmarked at 

CHAPTER 8

Filing FEC Reports
48

Campaign Guide for Nonconnected Committees

least three days before the filing date. 100.19(b) and 

104.5(e).

Overnight Delivery Date

Reports sent by overnight delivery service are considered timely if they are:

• Received by the delivery service on or before 

the filing date;

• Scheduled for delivery on the next business day; 

and 

• Recorded in the delivery service’s online tracking system. 100.19(b). 

Nonconnected committees should keep the mailing 

receipt with its postmark, or a similar document if a 

private overnight delivery service is used, as proof 

of filing. 104.5(i).

Exception: In the case of a pre-election report, the 

report must be delivered to the overnight service 

at least three days before the filing date.

Electronic Filing

An electronic report is considered “filed” when it is 

received and validated by the Commission’s computer system on or before 11:59 p.m. (in Washington, D.C.) on the filing date. Incomplete or inaccurate reports that do not pass the FEC’s validation 

program will not be considered filed. The Commission will notify the filer if the report is not 

accepted. 104.18(e)(2). If the report is accepted, 

the Commission will send the filer a receipt. 

100.19(c).

An electronic filer that files its report on paper 

instead of electronically is considered a nonfiler. 

104.18(a)(2).

3. Administrative Fines for Late 

Filers and Nonfilers

The Commission has implemented an Administrative Fine Program, based on amendments to the 

Act,1 for assessing civil money penalties for violations involving:

• Failure to file reports on time;

• Failure to file reports at all; and

• Failure to file 48-hour notices (campaign committees). 111.30.

If the Commission finds “reason to believe” (RTB) 

that a nonconnected committee and its treasurer 

violated the Act’s reporting requirements, the Commission will notify them in writing of its finding and 

the amount of the civil money penalty.2 111.32. 

They will have 40 days to either pay the penalty or 

submit a written response to the Commission 

action. The response must identify the basis for 

challenging the RTB finding and proposed civil 

money penalty. 111.35. There are three bases for 

challenging the RTB finding and proposed civil 

money penalty: factual error, miscalculation of civil 

money penalty and best efforts. 111.35(b)(1) 

through (3).

To claim best efforts as a defense in an Administrative Fine matter, committees must demonstrate that 

they could not file due to reasonably unforeseen 

circumstances beyond their control, and they must 

show that they filed the late report within 24 hours 

after those circumstances ended. 111.35(b)(3). 

Examples of circumstances that will be considered 

“reasonably unforeseen” and beyond the control of 

a respondent include a failure of Commission computers or Commission-provided software, a widespread disruption of information transmissions over 

the Internet (not caused by a failure of the Commission’s or committee’s computers or Internet 

service providers) and severe weather or other 

disaster-related incidents. The regulations also list 

examples of circumstances that will not be considered as qualifying for the “best efforts” defense, 

including negligence, illness, inexperience, unavailability of committee staff or treasurer, a failure to 

know filing dates and a failure to use Commission 

1 Public Law 106-58, 106th Cong., Section 640, 113 Stat. 

430, 476-77 (1999). See also Public Law 108-199, 

108th Cong., Section 639, 118 State 3, 359, (2004).

2 The civil money penalty is calculated according to a set 

schedule that may be viewed at the FEC’s web site www.

fec.gov and at 11 CFR 111.43. In those cases where the 

report in question has not been filed, the civil money 

penalty included with the RTB finding will be based 

upon the estimated level of activity. 111.43(a)(2).
49

Filing FEC Reports

software properly. These examples are not exhaustive, but illustrate the types of situations that are 

and are not reasonably unforeseen and beyond the 

respondent’s control. 111.35(c).3

If the nonconnected committee and its treasurer 

do not respond to the Commission’s original RTB 

finding, the Commission will make a final determination with an appropriate civil money penalty. If 

they challenge the finding, the Commission will turn 

the case over to an independent reviewing officer 

who was not involved in the RTB finding. After the 

Commission considers the reviewing officer’s recommendation and the committee and treasurer’s 

response to it, the Commission will make a final 

determination whether the committee violated 52 

U.S.C. §30104(a) and, if so, will assess a civil money 

penalty based on the schedule of penalties. The 

committee will then have 30 days to pay the penalty 

or seek court review of the case. If the committee 

loses the court challenge, it will have 30 days after 

the final disposition to pay the civil money penalty. 

111.39(b). For more information on the Administrative Fine Program, see 11 CFR 111.30 to 111.46.

Information on Reporting Dates

To ensure timely filing, treasurers (and those who 

fill out reports for the treasurer’s signature) should 

read the FEC reporting notices, which are e-mailed 

to committees approximately two weeks before 

most reporting deadlines. Please note that the FEC 

sends prior notices exclusively by e-mail, and nonconnected committees are strongly urged to provide an e-mail address on their Statement of Organization (FEC Form 1). They should also consult 

the FEC’s newsletter, the Record, and the FEC’s web 

site (www.fec.gov) for upcoming reporting dates. 

3 For information regarding the application of the 

“best efforts” under the FEC’s other enforcement 

programs, see Chapter 7, “Treasurer’s Best Efforts.”

4. Election Year Reporting

Election years are years in which there are regularly 

scheduled federal elections (i.e., even-numbered 

years).

During an election year, a nonconnected committee 

must file on either a quarterly or a monthly filing 

schedule.

Quarterly Reporting

The following reports are required from nonconnected committees filing on a quarterly schedule 

during an election year:

Three Quarterly Reports

Under the quarterly schedule, a nonconnected 

committee must file three quarterly reports, due 

respectively on the 15th of April, July and October. 

A quarterly report covers activity that occurred 

after the closing date of the previous report filed 

through the end of the calendar quarter (i.e., 

through March 31, June 30 and September 30).

The Commission will waive a quarterly report if a 

pre-election report (see below) is due between the 

5th and the 15th of the month following the close 

of the calendar quarter. 104.5(c)(1)(i)(C). Committees should check with the FEC to verify whether a 

report has been waived.

Year-End Report

A year-end report, covering activity from the close 

of the previous report through December 31, is 

due on January 31 of the following year.

12-Day Pre-Primary Reports4

A pre-primary report, due 12 days before the election, covers activity from the close of books of the 

previous report filed through the 20th day before 

the primary. The FEC must receive the report at 

least 12 days before the election—unless it is sent 

by registered or certified mail, or priority or 

express mail having delivery confirmation, or by an 

overnight delivery service with an online tracking 

4 This section also applies to special and runoff 

elections, and to conventions that have 

the authority to select the nominee.
50

Campaign Guide for Nonconnected Committees

system, in which case the report must be postmarked no later than the 15th day before the election. 104.5(c)(1)(ii).

A nonconnected committee must file pre-primary 

reports only if the committee has made previously 

undisclosed contributions or expenditures (including independent expenditures) in connection with a 

primary election as of the closing date of the 

report.

Primary election dates vary from state to state, so a 

quarterly filer may have to file several pre-primary 

reports if the committee contributes to primary 

candidates in several states. Filing dates for each 

state’s primary election are published each election 

year in the January Record and posted on the FEC 

web site (http://www.fec.gov/info/report_dates.

shtml).

Note that the FEC does not automatically send 

nonconnected committee treasurers notices and 

forms for pre-primary election reports. The treasurer is responsible for determining whether the 

committee must file a pre-election report. (See 

“Monthly Reporting Option,” below.)

12-Day Pre-General Election Report

A nonconnected committee must file a pre-general 

election report covering activity from October 1 

through the 20th day before the general election if 

the committee makes contributions or expenditures (including independent expenditures) in connection with the general election during that 

period. The report must be received by the FEC no 

later than the 12th day prior to the general election 

unless sent by registered or certified mail, or priority or express mail having delivery confirmation, or 

by an overnight delivery service with an online 

tracking system, in which case the report must be 

postmarked no later than the 15th day before the 

election. 104.5(c)(1)(ii).

30-Day Post-General Election Report

A nonconnected committee must file a post-general election report 30 days after the general election. (Post-primary reports are not required.) A 

post-general election report covers activity that 

occurred after the closing date of the last report 

through the 20th day after the general election. The 

report is due 30 days after the election. Note that 

all registered nonconnected committees must file 

this report, regardless of their filing schedule (i.e. 

monthly or quarterly). 104.5(c)(1)(iii).

Monthly Reporting Option

Nonconnected committees contributing to federal 

candidates in several states may find it easier to file 

monthly reports, since monthly filers do not have 

to file pre-primary reports or special election 

reports.

Monthly Filing Schedule

During an election year, a report covering each 

month from January through September is due on 

the 20th of the following month. The last monthly 

report, covering September, is filed October 20. 

The committee also files a 12-day pre-general election report and a 30-day post-general election 

report in lieu of a December monthly report (see 

the chart for information on filing dates). Finally, 

the committee files a year-end report on January 31 

of the next year. 104.5(c)(3)(ii).

Changing Filing Schedule

Nonconnected committees may change their filing 

schedule from quarterly to monthly (or vice versa) 

only once per calendar year. The treasurer must 

notify the FEC in writing at the time it files a 

required report under its current filing schedule 

before changing its filing schedule. The committee 

will then be required to file the next report under 

its new filing schedule. Electronic filers must file 

this notification electronically. 104.5(c).

24-Hour Independent Expenditure 

Reports

A political committee must file a special notice with 

the FEC if it makes an independent expenditure 

exceeding $1,000 after the 20th day, but more than 

24 hours, before the day of an election. The notice 

must be filed with the FEC within 24 hours after 

the expenditure is made. 104.5(g)(2) and 104.4(c). 

See page 73 and also “Where to File,” below.
51

Filing FEC Reports

48-Hour Independent Expenditure 

Reports

Political committees that make independent expenditures at any time during a calendar year—up to 

and including the 20th day before an election—

must disclose this activity within 48 hours each 

time that the expenditures aggregate $10,000 or 

more with respect to a given election. This reporting requirement is in addition to the requirement to 

file 24-hour notices of independent expenditures 

each time that disbursements for independent 

expenditures aggregate at or above $1,000 during 

the last 20 days—up to 24-hours—before an election. 104.4(b) and 104.5(g)(1). For information on 

such last-minute independent expenditure reports, 

see page 72.

5. Nonelection Year Reporting

Nonelection years are years in which there are no 

regularly scheduled federal elections (i.e., odd-numbered years).

Semiannual Reports

During a nonelection year, quarterly filers automatically switch to a semiannual reporting schedule. 

Nonconnected committees do not need to notify 

the Commission of this switch. Two semiannual 

reports are required:

• The mid-year report, covering activity from January 1 through June 30, must be filed by July 31, 

and

• The year-end report, covering activity from July 

1 through December 31, must be filed by January 31 of the following year.

104.5(c)(2)(i).

If the committee makes contributions or expenditures in connection with special elections, it may 

have additional reporting responsibilities. See “Special Elections” below.

Monthly Reports

Reports covering each month’s activity are due on 

the 20th of the following month. The first monthly 

report, covering January, is due February 20; the 

final monthly report covers November and is due 

December 20 of the nonelection year. The committee reports December’s activity in the year-end 

report, due the following January 31. 104.5(c)(3).

Changing Filing Schedule

A committee that filed monthly reports during the 

election year continues to file monthly during the 

nonelection year. However, the committee may 

change to a semiannual filing schedule if it first notifies the FEC of that change in writing.

A committee may change its filing schedule only 

once per calendar year. 104.5(c).

6. Special Elections

Nonconnected committees making contributions 

or expenditures in connection with a special election may be required to file special election reports, 

including reports of last-minute independent expenditures (if appropriate). Filing dates for special elections are published in the Federal Register, on the 

FEC web site and in the FEC Record. (Committees 

filing on a monthly basis are not required to file 

special election reports.) 104.5(h)(1).

If a regularly scheduled report is due within 10 days 

of the date a special election report is due, the 

Commission may waive the regular report. 104.5(h)

(2). Committees should check with the FEC to verify whether a report has been waived.

7. Electronic Filing

A nonconnected committee must file all reports 

and statements electronically if it raises or spends 

more than $50,000 in any calendar year, or expects 

to do so. Committees that are required to file 

electronically, but that file on paper or fail to file, 

will be considered nonfilers and may be subject to 
52

Campaign Guide for Nonconnected Committees

enforcement action. 104.18(a)(2). See page 48, 

“Administrative Fines for Late Filers and Nonfilers.”

Because electronic filing is more efficient and cost 

effective than paper filing, even nonconnected committees that do not meet the $50,000 threshold 

requirement are encouraged to file their reports 

electronically. Please note, however, that voluntary 

electronic filers must continue to file electronically 

for the remainder of the calendar year unless the 

Commission determines that extraordinary and 

unforeseen circumstances make continued electronic filing impractical. 104.18(b).

Methods of Electronic Filing

Most committees filing electronically find it convenient to do so via an Internet connection with a 

password (see “Treasurer’s Duties” on page 47). 

Committees may, however, submit their electronic 

reports on diskettes or CD (either hand delivered 

or sent by other means such as U.S. Postal Service). 

Electronic filers must file all their reports electronically, and the reports must adhere to the FEC’s 

Electronic Filing Specifications Requirements.5

104.18(d). Committees filing electronically on diskette or CD must also submit a written certification—signed by the treasurer or assistant treasurer—either on paper (e.g. a signed first page of 

FEC Form 3X) or as a separate file with the electronic report, verifying that the treasurer has examined the documents and that, to the best of his or 

her knowledge, the report is correct, complete and 

true. 104.18(g).

Calculating the Threshold

Nonconnected committees should use the following formulas to determine if their total expenditures or total contributions are over $50,000 per 

calendar year:

Total Contributions Received6

- Refunds of Contributions

+ Transfers from Affiliated Committees

= Total Contributions 

5 Available online at the FEC web site www.

fec.gov or on paper from the FEC.

6 Including the outstanding balance of any loans.

or

Total Federal Operating Expenditures

+ Federal Contributions Made

+ Transfers to Affiliated Federal Committees

+ Independent Expenditures

= Total Expenditures

Have Reason to Expect to Exceed the 

Threshold

Once nonconnected committees actually exceed 

the $50,000 yearly threshold, they have “reason to 

expect to exceed” the threshold in the following 

two calendar years. 104.18(a)(3)(i). Consequently, 

committees must continue to file electronically for 

the next two calendar years (January through 

December).

Committees With No History

New committees with no history of campaign 

finance activity have reason to expect to exceed 

the $50,000 yearly threshold if:

• The committee receives contributions or 

makes expenditures that exceed one-quarter of 

the threshold amount in the first calendar quarter of the calendar year (i.e., exceeds $12,500 

by the end of March); or

• The committee receives contributions or 

makes expenditures that exceed one-half of the 

threshold amount in the first half of the calendar year (i.e., exceeds $25,000 by the end of 

June).

104.18(a)(3)(ii).

Verification Requirements

The political committee’s treasurer must verify the 

electronically filed reports by:

• Submitting a signed certification on paper along 

with the computerized media; or

• Submitting a digitized copy of the signed certification as a separate file in an electronic submission.

The signed verification must certify that the treasurer or assistant treasurer has examined the sub-
53

Filing FEC Reports

mitted report, and that, to the best of his or her 

knowledge and belief, the report is true, correct 

and complete. 104.18(g).

Obtaining a Password

Requesting a Password

A committee’s treasurer or assistant treasurer can 

obtain an electronic filing password by faxing a 

request letter to the password office at 202/219-

0674. Requests may also be mailed to the Federal 

Election Commission, 1050 First Street, NE, Washington, DC 20463. A password request must:

• Include the committee’s name and nine-digit 

FEC identification number;

• Be signed by the treasurer and also by the assistant treasurer if the assistant treasurer is the 

individual requesting the password;

• Include the treasurer’s phone number and, if 

applicable, the phone number of the assistant 

treasurer; and

• Be printed on the committee’s letterhead (if the 

committee has official letterhead).

A sample request can be viewed on the FEC’s web 

site at http://www.fec.gov/elecfil/passreqlet.html.

Requests sent by fax can usually be processed 

within a few hours. However, committees are 

encouraged to request a password as early as possible. Requests received near a filing deadline may 

not be processed in time for a committee to use 

the password to file a timely report.

Assigning the Password

Once the password office receives the letter 

requesting a password, it will verify that the 

requester is listed as the treasurer (or assistant 

treasurer, if applicable) of that committee on that 

committee’s Statement of Organization (FEC Form 

1). Only the committee’s treasurer and assistant 

treasurer can receive a password. 

If the requester is listed on the Statement of Organization, then a representative from the password 

office will call the requester and ask him or her to 

choose a password. This password will be assigned 

immediately. Passwords are case sensitive and must 

be entered exactly as initially assigned.

If the requester is not listed on the Statement of 

Organization (e.g. the committee has a new treasurer), he or she must submit a password request 

letter as described under “New Treasurers” below.

Lost or Forgotten Password

The Commission cannot provide a treasurer’s password to a treasurer or committee if a treasurer 

forgets or loses the password because the passwords are encrypted. Instead, the treasurer must 

ask for a new password, repeating the process 

described above.

New Treasurers

When a committee appoints a new treasurer, it 

must amend its Statement of Organization within 

10 days of the appointment to disclose the change. 

In order to do so, the new treasurer must request a 

password. Since the treasurer’s name and signature 

do not appear on the committee’s existing Statement of Organization, they must include the following sentence in the password request letter: “I represent that I am the duly appointed treasurer and 

have authority as such to sign FEC reports for the 

above committee.”

Once a password is received, the new treasurer can 

file the amended Form 1 to indicate the change of 

position.

Special Requirements

The following documents have special signature and 

submission requirements:

• Schedule C-1 (Loans and Line of Credit from 

Lending Institutions), including copies of loan 

agreements; and

• Form 8 (Debt Settlement Plan).

These three forms, in addition to being included in 

the electronic report, must be submitted on paper 

or in a digitized format (submitted as a separate file 

in the electronic report) by the prescribed filing 

date. 104.18(h).
54

Campaign Guide for Nonconnected Committees

8. Where to File

Nonconnected committees file reports and statements with the Federal Election Commission, 1050 

First Street, NE, Washington, DC 20463. 52 U.S.C. 

§30102(g); 100.19(a) and 105.4.

Please note that 24-hour and 48-hour independent 

expenditure reports are filed with the FEC, irrespective of the office sought. 104.4(e)(2)(ii) and (3); 

105.2(b).

State Filing

Only nonconnected committees located in Puerto 

Rico and Guam must simultaneously file copies of 

reports with the Secretary of State (or other designated state officer), as all other states and territories participate in the Commission’s State Filing 

Waiver Program. These committees should contact 

the FEC for more information on their filing obligations.

9. Public Review of Reports

All reports filed by nonconnected committees are 

available for public inspection and copying (for a 

minimal fee) in the FEC’s Public Records Office. 

The reports are also posted on the Commission’s 

web site at http://www.fec.gov/disclosure.shtml. 

Copies of reports may also be purchased by mail. 

For more information, call 800/424-9530 ext. 3 or 

202-694-1120.

 “Sale or Use” Restriction

The Act prohibits anyone from selling or using the 

names and addresses of individual contributors 

copied from FEC reports for commercial purposes 

or for the purpose of soliciting funds. This “sale or 

use” restriction, however, does not apply to the 

names and addresses of political committees that 

are listed in FEC reports. 104.15. See also AOs 

2004-24 and 2003-24.

“Salting” Reports to Detect Misuse

When preparing a report to be filed, a committee 

may “salt” the report with up to 10 fictitious names 

in order to detect impermissible uses of individual 

contributor information by other organizations. 

104.3(e).

Salting can be done by taking a portion of the subtotal for unitemized contributions and allocating it, 

as itemized contributions, among several fictitious 

contributors. The committee itemizes each fictitious contribution on a Schedule A, providing a real 

address (such as the address of a campaign staff 

member) for each fictitious contributor. The committee must adjust its subtotals for itemized and 

unitemized contributions accordingly on the 

Detailed Summary Page. If a solicitation or commercial mailing is sent to one of the fictitious 

names, the committee will know that someone has 

illegally used the names of contributors disclosed 

on its reports. The committee may then file a complaint with the FEC.

When a committee files a report containing fictitious names, a list of the fictitious names must be 

sent under separate cover directly to the FEC’s 

Reports Analysis Division. The list will be kept confidential.

Sale or Use of Committee’s Contributor 

List

The sale or use restriction does not prevent a committee from compiling its own list of contributors 

and distributing it to others. Subject to other applicable requirements of the Act, a committee may 

donate, sell, trade or rent its own contributor list 

to other committees and organizations. AOs 2002-

14, 1982-41 and 1981-53.
55

1. Reporting Forms

Form 3X 

Nonconnected committees use FEC Form 3X to 

disclose their receipts and disbursements. The 

same form is used for all reports, including quarterly reports, semiannual reports, pre- and postelection reports and termination reports.

The Form 3X booklet contains:

• The Summary Page (2 pages)

• The Detailed Summary Page (2 pages)

• Schedule A—Itemized Receipts

• Schedule B—Itemized Disbursements

• Schedule C—Loans

• Schedule C-1—Loans and Lines of Credit from 

Lending Institutions

• Schedule D—Debts and Obligations

• Schedule E—Itemized Independent Expenditures

• Schedules H1-H6—Allocation of Federal and 

Nonfederal Expenses (See Chapter 10 for 

information on the allocation schedules.)

Information entered on the Summary Page and 

Detailed Summary Page is based on information 

from the schedules. The schedules, therefore, are 

normally filled out first. The instructions in this 

chapter (starting in Section 2) begin with Schedule 

A.

Paper Forms

Paper versions of FEC forms should be typed; printing in ink is also acceptable as long as the forms are 

legible. Because filings will be photocopied several 

times before being placed on the public record, it is 

important that paper filers submit original documents (not copies). Committees submitting illegible 

documents will be required to refile.

The treasurer must retain a photocopy of each 

report filed with the Commission, along with the 

appropriate records, for three years. 102.9(c); 

104.14(b)(2), (3),and (4).

Electronic Filing

Some committees filing with the FEC are required 

to file electronically. All other committees filing 

with the FEC are encouraged to take advantage of 

the electronic filing program. Reports can be filed 

electronically on disk, via modem or via the Internet. For more information about electronic filing, 

including the mandatory electronic filing requirements that apply to some committees, see page 51 

or contact the FEC.

While what follows in this chapter applies to both 

paper and electronic filers, electronic filers should 

consult their software providers for additional 

information.

Computerized Forms

A committee may use computer-produced versions 

of Schedules A and B, but they must first be submitted to the Commission for approval. This rule 

applies even if the committee is using commercial 

software advertised as approved for FEC reporting. 

104.2(d). Committees may also submit computergenerated Summary and Detailed Summary Pages, 

but these pages must be reproductions of the original FEC forms. See AO 1992-11.

The committee must send samples of its proposed 

forms and schedules to the FEC’s Reports Analysis 

Division. 104.2(d); FEC Directive 37 (available 

through the FEC’s Public Records Division).

CHAPTER 9

Completing FEC Form 3X
56

Campaign Guide for Nonconnected Committees

Forms Available on FEC Web Site

The forms and schedules mentioned above are also 

available on the FEC web site (www.fec.gov/info/

forms.shtml).

2. Itemized Receipts: Schedule A

When to Itemize Receipts

Regardless of Amount

Several types of receipts must be itemized on 

Schedule A regardless of amount. They include:

• Contributions from political committees and 

similar organizations;

• Transfers from affiliated committees;

• Loans received;

• Loan payments received; and

• Refunded contributions received from political 

committees. 104.3(a)(4).

$200 Threshold

A receipt in any of the following categories must be 

itemized if it exceeds $200 per calendar year, either 

by itself or when aggregated with other receipts 

from the same source:

• Contributions from individuals and groups 

other than political committees; 104.3(a)(4)(i)

• Offsets to operating expenditures (rebates, 

refunds and returns of deposits); 104.3(a)(4)(v) 

and

• Other receipts (such as interest and dividends 

earned on invested funds). 104.3(a)(4)(vi).

Note that, although a committee only has to itemize contributions in its reports for persons (other 

than political committees) giving more than $200 

per year, the committee’s records must identify the 

sources of contributions of more than $50. 110.4(c)

(3). See Chapter 7.

Itemizing Receipts When Not Required

A committee that chooses to itemize all of its 

receipts, regardless of the $200 threshold, should 

use a separate Schedule A to itemize receipts that 

do not aggregate over $200. The committee should 

include those receipts in the total for Line 11(a)(ii), 

“Unitemized Receipts,” on the Detailed Summary 

Page (see page 63).

Categorizing Receipts

Before beginning to itemize the committee’s 

receipts, separate them into the different categories 

listed on the Detailed Summary Page (“Contributions from Individuals,” “Contributions from Political Committees,” etc.; an illustration of a completed 

Detailed Summary Page appears on page 63). The 

receipts in each category must be itemized on a 

separate Schedule A designated for that category.

Indicate the type of receipt itemized on a particular 

Schedule A by checking the box in the upper right 

corner of the schedule that corresponds to the line 

number from the Detailed Summary Page. The 

appropriate category of receipt may also be written 

at the top of each page.

Some categories may require several pages. The 

total for each category should be entered on the 

bottom line of the last page for that category.
57

Completing FEC Form 3X

Itemized Information

For each itemized receipt, provide:

• The full name and mailing 

address (including zip code) 

of the contributor or other 

source;

• The name of the contributor’s employer (if the contributor is an individual);

• The contributor’s occupation (if the contributor is an 

individual);

• The date of receipt;

• The amount; and

• The aggregate, year-to-date total of all receipts 

(within the same category) from the same 

source. 104.3(a)(4).

The space indicating the election for which a contribution is made (“Receipt For”) does not apply to 

nonconnected committees; leave those boxes blank.

Special Employer Information

If an individual contributor is self-employed, record 

that information in the Name of Employer space. If 

a contributor is not employed, the Employer space 

should be left blank, but the Occupation space 

should always be completed (e.g., “unemployed,” 

“retired,” “homemaker”).

Best Efforts Required

Apply “best efforts” to obtain and report the information listed above. See page 43 for information.

Payroll Deductions

Administration Costs

A nonconnected committee that is sponsored by a 

non-corporate organization, such as a partnership, 

may receive contributions from the organization’s 

partners or employees in the form of payroll 

deductions. If the costs associated with administering the payroll deduction plan are paid by that sponsor, they are in-kind contributions from the sponsoring organization. If, however, the committee 

itself pays for the cost of the payroll deductions, 

then they are operating expenditures by the nonconnected committee. AOs 2005-20 and 1982-63. 

See also Appendix A, “Support from Sponsoring 

Organization,” for more information.

Reporting Receipts

Once an individual’s deductions aggregate over 

$200 in a calendar year, report the total amount 

deducted from the donor’s paychecks during the 

reporting period on Schedule A. In parentheses 

indicate the amount that was deducted each pay 

period. Instead of stating a specific date of receipt, 

note “payroll deduction” under “Date.” The other 

itemized information, including the year-to-date 

total, must be completed for each donor. 104.8(b).

EXAMPLE: During an election year, a member of a 

law partnership authorizes his firm to deduct $15 

per pay period (each pay period is two weeks) for 

the firm’s nonconnected PAC. The PAC, which files 

FEC reports on a quarterly schedule, includes the 

partner’s first-quarter contributions ($90 for six 

pay periods) as “unitemized contributions” on Line 

11(a)(ii) in the April quarterly report.

By June 30 (the closing date for the July quarterly 

report), 13 pay periods have passed, and the partner’s aggregate contributions are $195—still below 

the $200 itemization threshold. The partner’s second-quarter contributions again are included in 

“unitemized contributions” in the July report.

By September 30 (the closing date for the October 

quarterly report), 19 pay periods have passed, and 

the partner’s contributions reach $285. Now the 

PAYROLL DEDUCTION
58

Campaign Guide for Nonconnected Committees

committee itemizes the total 

contributions received from 

the partner during the third 

quarter ($90), providing the 

year-to-date total in the appropriate space. (See illustration 

on previous page.) 

In-Kind Contributions Received

When determining whether to 

itemize an in-kind contribution, 

follow the same guidelines 

listed under “When to Itemize 

Receipts,” page 56. See page 

15 for information on how to 

determine the dollar value of 

an in-kind contribution.

In addition, the value of the inkind contribution must be 

reported as an operating 

expenditure on Line 21(b) (in 

order to avoid inflating the 

cash-on-hand amount). 

104.13(a)(2).

If the in-kind contribution must 

be itemized on Schedule A, 

then it must also be itemized 

on a Schedule B for operating 

expenditures. See the illustration at right.1

Appreciated Goods

When a committee receives an in-kind contribution 

whose value may appreciate over time, such as 

stocks, bonds or artwork, special reporting rules 

apply:

• Itemize the initial gift, if necessary, as a memo 

entry on Schedule A (see “When to Itemize 

Receipts,” page 56). Under “Amount,” report 

the fair market value of the contribution on the 

date the item was received. Do not include 

that amount in the total for Line 11(a)(i) on the 

Detailed Summary Page.

1 Committees maintaining separate accounts for federal 

and nonfederal activity may have to allocate under these 

circumstances. See Chapter 10 for more information.

• Once the item is sold, report the sale price as a 

contribution on Line 11(a)(i) if the purchaser is 

known or as an “other receipt” on Line 15 if 

the purchaser is unknown. Itemize the transaction on Schedule A if necessary. 104.13(b). See 

AO 1989-6.

Advances from Personal Funds

As explained on page 15 when an individual uses his 

or her personal funds or personal credit to pay a 

vendor for a committee expense and is later reimbursed by the committee, special reporting rules 

apply.

IN-KIND CONTRIBUTION
59

Completing FEC Form 3X

Advances Made and Reimbursed 

Within Same Reporting Period

Advances that are made and 

reimbursed within the same 

reporting period are considered contributions and must 

be reported as follows:

• Report the original 

advance only if, at the end 

of the reporting period, 

the amount of previous 

contributions from the 

person making the 

advance plus the amount 

of the advance minus the 

amount of the reimbursement is greater than $200 

(i.e., previous contributions + the advance - the 

reimbursement > $200). 

In that case, report the 

advance as a memo entry 

contribution on Schedule 

A; and

• Report the reimbursement as an operating 

expenditure and, if reimbursements to that person exceed $200 in the 

calendar year, itemize it 

on Schedule B (with a 

cross-reference to the 

memo entry on Schedule A for the advance—if 

the advance was itemized). 104.3(b)(3)(i). See 

also AO 1992-1.

Advances Made and Reimbursed in Different Reporting 

Periods

Advances that are reimbursed in a later reporting 

period must be reported as follows:

• Report the original advance only if, at the end 

of the reporting period, the amount of previous 

contributions from the person making the 

advance plus the amount of the advance minus 

the amount of the reimbursement is greater 

than $200 (i.e., previous contributions + the 

advance - the reimbursement > $200). In that 

case, report the advance as a memo entry contribution on Schedule A;

• Report the amount of the advance outstanding 

at the end of the reporting period as a debt on 

Schedule D if it exceeds $500 or has been outstanding for more than 60 days; and

• Report the reimbursement as an operating 

expenditure and, if reimbursements to that person exceed $200 in the calendar year, itemize it 

on Schedule B (with a cross-reference to the 

memo entry on Schedule A for the advance—if 

the advance was itemized). 104.3(b)(3) and 

104.3(d). See also AO 1992-1. See example, 

top right.

ADVANCES FROM PERSONAL FUNDS (INITIAL ADVANCE)

ADVANCES FROM PERSONAL FUNDS (DISCLOSURE AS DEBT)
60

Campaign Guide for Nonconnected Committees

Special Rule for Reporting 

Reimbursements

If the total amount reimbursed 

to the individual is $500 or less, 

the committee must report the 

individual as the payee. If the 

total amount exceeds $500 and 

payments to any one vendor 

used for the expenses total 

over $200, additional information is required. In this 

instance the committee must:

• Report the individual as 

payee; and 

• Report the payments 

aggregating over $200 to 

any one vendor as memo 

entries on Schedule B. AO 

1996-20, footnote 3. 

See “Reporting Debts Other 

Than Loans” on page 76.

Joint Contributions

A joint contribution is made by 

a single check (or other written instrument) that bears two 

signatures. A check with one 

signature may also be a joint 

contribution if an accompanying form or letter, signed by 

both contributors, instructs the 

committee to treat it as a joint 

contribution. (A check drawn 

on a joint bank account but 

signed by only one person 

does not qualify as a joint contribution. Attribute the full 

amount of such a check only to 

the person who signed it. If 

necessary, a reattribution may 

be sought using the procedures 

described below.)

For the purposes of itemization, report a joint contribution as though the joint contributors had given separately 

ADVANCES FROM PERSONAL FUNDS (REIMBURSEMENT)

JOINT CONTRIBUTIONS
61

Completing FEC Form 3X

(i.e., as a contribution from 

each person).

A joint contribution is itemized in items A and B in the 

illustration at left. In this case, 

the committee received a 

$1,000 check from a married 

couple, signed by both 

spouses. Because there were 

no instructions as to how to 

attribute the check, the committee must divide it equally 

between the two 

spouses—$500 from each. 

110.1(k)(2).

By contrast, if the committee 

received instructions to attribute $100 to the husband 

and $900 to the wife, the 

committee would itemize the 

wife’s contribution. The husband’s $100 contribution 

would have to be itemized 

only if he had previously given 

more than $100 in the same 

calendar year, since his total 

contributions would then 

aggregate over $200 (see 

items C and D in the illustration).

Reattributions

This section describes how to 

report contributions for 

which the committee has 

requested reattributions from 

contributors. (See page 13)

Receipt of Original Contribution

When itemizing a contribution that must be reattributed 

to correct an excessive 

amount, include a statement 

on Schedule A noting that a 

reattribution has been 

requested. 103.3(b)(5).

REATTRIBUTIONS (ORIGINAL CONTRIBUTION RECEIVED)

REATTRIBUTION RECEIVED
62

Campaign Guide for Nonconnected Committees

Receipt of Reattribution

In the report covering the reporting period during 

which the reattribution is received, itemize as 

memo entries:

• Information on the contribution as it was previously disclosed; and

• Information on the contribution as it was reattributed, including the date the reattribution 

was received. 104.8(d)(3).

Refund of Excessive Portion

If the committee does not receive the reattribution, 

the committee must refund the excessive portion 

within 60 days of the treasurer’s receipt of the contribution. Disclose the refund on the next report. 

103.3(b)(3) and (5); 104.8(d)(4). See also “Refunds 

Made by the Committee,” page 67.

Bounced Checks

If a committee reports the receipt of a check and 

later finds it cannot be negotiated because of insufficient funds in the donor’s account, the committee 

deducts the amount from its next report as follows:

• If the receipt was not itemized in a previous 

report, deduct the amount of the check from 

the total for unitemized contributions (Line 

11(a)(ii) on the Detailed Summary Page).

• If the receipt was itemized previously, itemize 

the return of the check as a negative entry on a 

Schedule A for the appropriate line number.

Checks received and returned 

by the bank in the same reporting period do not need to be 

reported.

Negative Entry

A negative entry is shown as a 

dollar amount with a negative 

sign in front. The amount is 

always deducted from the total 

for that schedule (and the corresponding line number on the 

Detailed Summary Page). A negative entry is used, for example, 

when a contributor’s check 

bounces or is returned to the 

contributor without having been 

deposited in the committee’s account.

3. Reporting Receipts: The 

Detailed Summary Page

Listed below are the categories of receipts found 

on the Detailed Summary Page. For each category, 

enter a total for the current reporting period and 

for the year to date.

Line 11. Contributions

Report total monetary and in-kind contributions 

received, both itemized and unitemized.

Line 11(a): Contributions from Individuals and Other 

Groups

Itemize contributions from individuals on a Schedule A for Line 11(a)(i). Unitemized totals should be 

entered on Line 11(a)(ii). Enter the total for Lines 

11(a)(i) and 11(a)(ii) on Line 11(a)(iii). Rules concerning when to itemize contributions from individuals are explained on page 56. Contributions from 

partnerships are also reported on Line 11(a)(i); see 

also Appendix C for more information about 

reporting partnership contributions.

RETURNED/BOUNCED CHECK
63

Completing FEC Form 3X

Line 11(b): Political Party 

Committees

If the committee has received 

contributions from party committees (including party committees that do not qualify as 

political committees), itemize 

them on a Schedule A for Line 

11(b) and enter the total on 

the Detailed Summary Page.

Line 11(c): Other Political 

Committees

If the committee has received 

contributions from other types 

of committees (including committees that do not qualify as 

political committees), itemize 

them on a Schedule A and 

enter the total on Line 11(c). 

Transfers of funds received 

from affiliated committees, 

however, are reported on Line 

12.

Line 11(d): Total Contributions

Enter the total of Lines 11(a), 

(b) and (c) on Line 11(d).

Line 12. Transfers-In

Itemize any transfers of funds 

received from affiliated political 

committees on a Schedule A. 

See the example at right. Enter 

the total on Line 12.

Line 13. Loans

Itemize any loans received on a Schedule A. Enter 

the total amount on Line 13. Committees receiving 

loans must also file Schedule C. See Section 8, page 

74, for more information.

Line 14. Loan Repayments

Itemize any repayments received on loans made this 

reporting period by the committee on a Schedule A. 

Enter the total on Line 14. Committees receiving 

loan repayments must also file Schedule C. See Section 8.

Line 15. Offsets to Operating 

Expenditures

Refunds, rebates and returns of deposits are considered offsets to operating expenditures. Itemize offsets on a Schedule A once the committee receives 

more than $200 in such offsets from the same 

source during a calendar year. Enter the total on 

Line 15. See example above.

DETAILED SUMMARY PAGE (RECEIPTS)
64

Campaign Guide for Nonconnected Committees

Line 16. Refunds of Contributions

Itemize refunds of contributions made by the committee on a Schedule A regardless of their amount. 

See directions for Line 28 for more information on 

how to report them. Enter the total on Line 16.

Line 17. Other Receipts

This category includes interest and dividends 

earned on investments. Itemize these receipts on a 

Schedule A once the committee receives more than 

$200 (not otherwise itemized on the Detailed Summary Page) from the same source during a calendar 

year. Enter the total under this category on Line 17. 

See Section 6 for more information on interest and dividends.

Line 18. Transfers from 

Nonfederal Account for 

Allocated Activity

If the committee maintains a nonfederal account for state and local 

election activities, the federal 

account may accept a transfer of 

funds from the nonfederal 

account for the sole purpose of 

covering its share of an allocable 

federal and nonfederal expense. 

106.6(e)(1)(i). Report the total 

amount transferred from the 

nonfederal account during the 

reporting period (i.e., the total 

from Schedule H3) on Line 18(a). 

See Chapter 10 for more information on reporting allocated 

federal/nonfederal activity.

Other rules concerning these 

transfers are explained in Chapter 10.

4. Itemized 

Disbursements: 

Schedule B

When to Itemize Disbursements

Regardless of Amount

Several types of disbursements must be itemized 

regardless of amount:

• Contributions to candidates and political committees;

• Expenditures for allocated federal/nonfederal 

activity (Schedule H4). See Chapter 10; 2

• Loan repayments; 

2 If the committee uses funds drawn from federal and 

nonfederal accounts to conduct an activity that supports 

both federal and nonfederal candidates, the committee 

must follow the allocation rules. See Chapter 10.

TRANSFERS

OFFSETS TO OPERATING EXPENDITURES
65

Completing FEC Form 3X

• Loans made by the committee; and

• Transfers to affiliated committees.

Note that refunds of contributions (Line 26 on the 

Detailed Summary Page) must be itemized on 

Schedule B only if the incoming contribution had to 

be itemized on Schedule A, as explained earlier in 

this chapter. 104.3(b)(3)(iv), (iii), (vi) and (ii) respectively.

Other Disbursements: $200 Threshold 

A disbursement that does not fall under one of the 

categories listed above (such as a donation to a 

nonfederal candidate) must be itemized if it exceeds 

$200 when aggregated with other disbursements 

made to the same payee during the calendar year. 

104.3(b)(3)(ix).

How to Itemize 

Disbursements

Separate Categories of 

Disbursements

Before beginning to itemize the 

committee’s disbursements, separate them into the different categories listed on the Detailed 

Summary Page (“Operating 

Expenditures,” “Contributions to 

Federal Candidates,” etc.; an 

illustration of a completed 

Detailed Summary Page appears 

on page 70). The disbursements 

in each category must be itemized on a separate Schedule B 

designated for that category.

Indicate the type of disbursement itemized on a particular 

Schedule B by checking the box 

in the upper right corner that 

corresponds to the line number 

from the Detailed Summary 

Page. The appropriate category of disbursement 

may also be written at the top of each page.

Some categories may require several pages. The 

total for each category should be entered on the 

bottom line of the last page for that category.

Itemized Information

Itemized disbursement information includes:

• Name of payee;

• Address of payee;

• Purpose of disbursement3 (a brief but specific 

description of why the disbursement was 

made—see Schedule B instructions and 

104.3(b)(3)(i)(B));

• Optional category code;

• Date of payment; and

• Amount. 104.3(b)(3) and 104.9.

3 For more information regarding purpose of 

disbursement entries on FEC reports, see the 

Commission’s Statement of Policy of January 

9, 2007, at http://www.fec.gov/law/policy/

purposeofdisbursement/notice_2006-23.pdf.

CONTRIBUTIONS TO CANDIDATES
66

Campaign Guide for Nonconnected Committees

Additional Information on Candidates

Further information is required when itemizing a 

contribution to a candidate committee on Schedule 

B. List the candidate’s name and the office sought 

(including the state and, if applicable, Congressional 

district). When itemizing a contribution or loan to 

a candidate committee, specify the election for 

which the payment was made by checking the 

appropriate category in the election designation 

box. 104.3(b)(3)(v). See illustrations above.

Redesignations of Contributions

Use memo entries to show any redesignations of 

contributions.

If a contribution to a candidate is redesignated for a 

different election after the close of books for the 

reporting period during which the contribution was 

made, show the redesignation on the next report 

and indicate the report on 

which the original contribution 

was itemized.

In the illustration on the next 

page, a nonconnected committee originally made a $10,000 

contribution to a candidate’s 

campaign, intending half of it to 

count toward the general election. The nonconnected committee itemized the contribution in its April quarterly 

report. The following month, 

the campaign requested that 

the committee redesignate the 

excessive $5,000 for the general election campaign. The 

nonconnected committee then 

itemized the redesignation in its 

July quarterly report.

Memo Entry 

Use a memo entry on a schedule to provide information that 

is not included in the schedule’s 

total dollar figure. Memo 

entries are used, for example, 

to disclose the redesignation of 

a contribution.

Filers should exercise caution 

not to confuse “memo entries” with the “memo 

text” function used to supply additional information 

when filing electronically using FECFile.

IN-KIND CONTRIBUTIONS TO CANDIDATES 
67

Completing FEC Form 3X

REDESIGNATION, APRIL REPORT 

ORIGINAL DESIGNATION, YEAR-END REPORT Refunds Made by the 

Committee

When a committee refunds a 

contribution to a donor, the 

committee must include the 

disbursement in the total for 

the appropriate category of 

refund on the Detailed Summary Page (Line 28(a), (b) or 

(c)). If the committee previously itemized the incoming 

contribution on Schedule A, 

then it must itemize the refund 

on a Schedule B for the appropriate line number. 104.8(d)(4).

(A committee may return a 

contribution to the donor 

without depositing it, although 

the return must be made 

within 10 days of the treasurer’s receipt of the contribution. 

103.3(a). If the contribution 

was not deposited, the committee does not have to report 

either the receipt or the 

return of the contribution.)

Refunds Received by 

the Committee

If a committee receives a 

refund of a contribution it has 

made, it must report the 

refund in one of two ways, 

depending on the circumstances described below. 

104.8(d)(4).

Original Check Not Deposited

If a check to a candidate committee or other political committee is not deposited (e.g., if 

it is returned uncashed or is 

lost), report the amount as a negative entry on a 

Schedule B for Line 23, “Contributions to Federal 

Candidates and Other Political Committees.” (The 
68

Campaign Guide for Nonconnected Committees

CREDIT CARD TRANSACTIONS

RETURNED OR VOIDED CONTRIBUTION

amount is subtracted from the 

total for Line 23.) See first 

example at bottom right.4

Refunded by Recipient’s Check

If the recipient committee 

deposits the contribution 

and then refunds it with 

its own check, itemize the 

refund, regardless of amount, 

on a Schedule A for Line 16, 

“Refunds of Contributions.” 

See example at page 69.

5. Reporting 

Disbursements: 

The Detailed 

Summary Page

Line-by-line instructions for filling out the Disbursements portion of the Detailed Summary 

Page are given below. See page 

64 for information on how to 

itemize disbursements on 

Schedule B.

More information on reporting 

loans, debts and independent 

expenditures appears later in 

this chapter.

Line 21. Operating 

Expenditures

Line 21(a): Allocated Federal/

Nonfederal Activity

Report the total federal and 

nonfederal portions of shared 

operating expenditures separately on Lines 21(a)(i) and (ii). 

The numbers are taken from 

the bottom of Schedule H4. 

4 If the donor committee’s original check was returned 

without being deposited during the reporting period in 

which the contribution was made, the donor committee 

need not report the attempted contribution or refund.
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Completing FEC Form 3X

REFUNDED CONTRIBUTION

Line 21(a) is not used if the committee maintains 

only one account for federal and nonfederal activities or if the committee is not involved in nonfederal election activities. See Chapter 10 for more on 

reporting allocated federal/nonfederal activities.

Line 21(b): Other Federal Operating Expenditures

Report all operating expenditures other than 

shared operating expenditures on Line 21(b).

Itemize them on a Schedule B for Line 21(b) once 

payments to any payee exceed $200 in a calendar 

year.

Line 21(c): Total Operating Expenditures

Report the total of Lines 21(a) and 21(b) on Line 

21(c).

Line 22. Transfers-Out

Itemize transfers to affiliated committees, regardless 

of amount, on a Schedule B for Line 22. Enter the 

total from that schedule on the Detailed Summary 

Page.

Line 23. Contributions to Federal 

Candidates and Other Political 

Committees

Itemize all monetary and in-kind contributions 

made to candidate committees and other political 

committees, regardless of amount, on a Schedule B 

for Line 23. Report the total from that schedule on 

the Detailed Summary Page. 

Examples of itemized contributions to candidates are provided on page 65.

Line 24. Independent 

Expenditures

Unlike other categories of disbursements, independent 

expenditures are itemized on 

Schedule E, as explained on 

pages 65-66. Enter the total 

from Schedule E, Line (c), on 

Line 24.

Line 26. Loan 

Repayments

See page 75 for information on how to itemize the 

payments on Schedules B and C. Enter the total 

paid on loans on Line 26.

Line 27. Loans Made

See page 77 for information on how to report loans 

made by the committee on Schedules B and C. 

Enter the total amount loaned during the reporting 

period on Line 27.

Line 28. Refunds of Contributions

Itemize a refund made by the committee only if the 

original contribution was itemized. Other rules for 

reporting contribution refunds made by the committee are in the directions for Line 16. Enter the 

total amount refunded during the reporting period 

on Line 28.

Line 29. Other Disbursements

“Other disbursements” include donations made by 

the committee to nonfederal candidates and committees. Itemize “other disbursements” on a Schedule B for Line 29 when they exceed $200 to the 

same payee during a calendar year. Enter the total 

of itemized and unitemized other disbursements on 

the Detailed Summary Page. See Example on pages 

70-71.
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Campaign Guide for Nonconnected Committees

DETAILED SUMMARY PAGE OF DISBURSEMENTS

DETAILED SUMMARY PAGE OF DISBURSEMENTS (cont.)

6. Investments

Principal

When the committee invests 

funds in a savings account, 

money market fund, certificate 

of deposit or similar type of 

account, the principal deposited must be included in the 

committee’s cash-on-hand 

total. (Investment properties, 

such as shares of stock, are not 

included in cash on hand.) The 

committee does not report 

this type of investment as a 

disbursement because the 

money is still a committee 

asset. Any other committee 

investments valued at cost are 

also included in cash on hand 

because they would be a conversion of one form of cash on 

hand to another. 104.3(a)(1). 

AOs 1999-8, 1997-6 and 1990-

2. (See page 21 for more information on committee investments.)

Additional Depositories

Funds Invested with Banks

If the committee invests its 

funds in an account at a bank 

that was not previously identified as a campaign depository 

on the committee’s Statement 

of Organization (FEC Form 1), 

the committee must file an 

amended Form 1 disclosing the 

name and address of the additional depository. The amendment must be filed within 10 

days of opening the account. 

102.2(a)(2).
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Completing FEC Form 3X

OPERATING EXPENDITURES

DONATIONS TO NONFEDERAL CANDIDATES

Funds Invested with Other 

Establishments

If committee funds are invested 

in an account that is not operated by a bank (such as a money 

market account operated by a 

brokerage firm), no amendment 

to the Form 1 is required. However, before disbursing the funds 

in the account (principal and 

interest), the committee must 

first transfer them to a committee checking account maintained 

in a designated depository. 

102.10 and 103.3(a). See also 

AOs 1999-08, 1997-06, 1986–18 

and 1980–39. 

Investment Income or 

Loss

Report interest income received 

during the reporting period in 

the “Other Receipts” category 

(Line 17) of the Detailed Summary Page. If investment income 

received from one source aggregates over $200 during a calendar year, itemize the interest on 

a Schedule A for Line 17. To 

report an investment loss, enter 

the amount as a negative entry. 

104.3(a)(4)(vi).

Income Tax

Include income taxes paid by the committee as 

other disbursements on Line 21. Itemize income 

tax payments on Schedule B only if they aggregate 

over $200 per year to the same payee—i.e., the 

local, state or federal government.
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7. Independent Expenditures

Schedule E

Itemize any independent expenditure which, by 

itself or when added to other independent expenditures made to the same payee during the same calendar year, exceeds $200. The date that a communication is publicly disseminated serves as the date 

that a committee must use to determine whether 

the total amount of independent expenditures has, 

in the aggregate, reached or exceeded the threshold reporting amount of $200.

Independent expenditures are itemized on Schedule 

E. A subtotal for itemized independent expenditures is entered on Line (a). Independent expenditures made (i.e., publicly disseminated) prior to payment should be disclosed as memo entries on 

Schedule E and on Schedule D as a reportable debt 

under 104.11.

Independent expenditures of $200 or less do not 

need to be itemized, though the committee must 

report the total of those expenditures on Line (b). 

104.3(b)(3)(vii)(C) and 104.4(a).

Enter the total of itemized and unitemized independent expenditures on Line (c) of Schedule E and on 

Line 24 of the Detailed Summary Page.

48-Hour Independent Expenditure 

Reports

Political committees and other persons who make 

independent expenditures at any time during a calendar year—up to and including the 20th day 

before an election—must disclose this activity 

within 48 hours each time that the expenditures 

aggregate $10,000 or more. This reporting requirement is in addition to the requirement to file 

24-hour reports of independent expenditures each 

time that disbursements for independent expenditures aggregate to or above $1,000 during the last 

20 days—up to 24-hours—before an election. 52 

U.S.C. §§30104(b), (d) and (g). For information on 

such last-minute independent expenditure reports, 

see below.

Note: expenditures that have already been disclosed in a previous report do not have to be 

included on the 48-hour report.

The committee must report a last-minute expenditure a second time on a Schedule E filed with its 

next regular report. 104.4(a). 

Electronic filers must file these reports electronically. Paper filers may file by fax or email. Additionally, electronic filers and paper filers may file 

48-hour reports using the FEC web site’s online 

program.104.4(b)(2), 109.10(c) and 100.19(d)(3).

Independent expenditures aggregating less than 

$10,000.

Committees must report on Schedule E, as part of 

their regularly scheduled filing, independent expenditures that aggregate less than $10,000 with 

respect to a given election during the calendar year 

that are made up to and including the 20th day 

before an election. 104.4(a) and (b)(1).

Independent expenditures aggregating $10,000 and 

above.

Once an individual’s or committee’s independent 

expenditures in connection with a given election 

reach or exceed $10,000 in the aggregate at any 

time up to and including the 20th day before an 

election, they must be reported within 48 hours of 

the date that the expenditure is publicly distributed. 

All 48-hour reports must be filed with and received 

by the Commission at the end of the second day 

after the independent expenditure is publicly distributed. 

Aggregating independent expenditures for reporting 

purposes.

Independent expenditures are aggregated toward 

the various reporting thresholds on a per-election 

and per-office sought basis within the calendar year. 

Consider, as examples, the following scenarios, all of 

which occur outside of the 20-day window before 

an election when 24-hour reports are required: 

• If a committee makes $5,000 in independent 

expenditures with respect to a Senate candidate, and $5,000 in independent expenditures 

with respect to a House candidate, then the 

committee is not required to file 48-hour 
73

Completing FEC Form 3X

INDEPENDENT EXPENDITURES (SCHEDULE E)

reports, but must disclose this activity on its 

next regularly scheduled report.

• If the committee makes $5,000 in independent 

expenditures with respect to a clearly identified 

candidate in the primary, and an additional 

$5,000 in independent expenditures with 

respect to the same candidate in the general, 

then again no 48-hour report is required and 

the expenditures are disclosed on the committee’s next report.

• If the committee makes $6,000 in independent 

expenditures supporting a Senate candidate in 

the primary election and $4,000 opposing that 

Senate candidate’s opponent in the same election, then the committee must 

file a 48-hour report.

The date that a communication 

is publicly disseminated serves 

as the date that a committee 

must use to determine whether 

the total amount of independent 

expenditures has, in the aggregate, reached or exceeded the 

threshold reporting amount of 

$10,000. Independent expenditures publicly disseminated prior 

to payment must be disclosed as 

memo entries on Schedule E 

and on Schedule D as a reportable debt under 104.11. A 

48-hour report is required for 

each additional $10,000 in 

aggregate expenditures. 

The calculation of the aggregate 

amount of the independent 

expenditures must include both 

disbursements for independent 

expenditures and all contracts 

obliging funds for disbursements 

of independent expenditures. 11 

CFR 104.4(f). Expenditures that 

have already been disclosed in a 

previous report do not have to 

be included on the 48-hour 

report. 

Last-Minute 

Independent 

Expenditure Reports (24 Hour Notices)

Any independent expenditures aggregating $1,000 

or more and made after the 20th day but more 

than 24 hours before the day of an election must be 

reported and the report must be received within 

24 hours after the expenditure is made. A 24-hour 

report is required for each additional $1,000 that 

aggregates. The 24-hour report must be filed on a 

Schedule E. 104.4(c) and 104.5(g). The date that a 

communication is publicly disseminated serves as 

the date that a committee must use to determine 

whether the total amount of independent expendi-
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Campaign Guide for Nonconnected Committees

tures has, in the aggregate, reached or exceeded the 

threshold reporting amount of $1,000.

The committee must report a last-minute expenditure a second time on a Schedule E filed with its 

next regular report. 104.4(a).

Electronic filers must file these reports electronically, and paper filers may file by fax or email. Additionally, electronic filers and paper filers may file 

24-hour reports using the FEC web site’s online 

program. 11 CFR 104.4(c) and 109.10(d).

Certification

All 24- and 48-hour reports must contain, among 

other things, a verification under penalty of perjury 

as to whether the expenditure was made in cooperation, consultation or concert with a candidate, a 

candidate’s committee, a political party committee 

or an agent of any of these. 11 CFR 104.4(d)(1) and 

109.10(e)(1)(v).

For reports filed on paper, the treasurer must sign 

the Schedule E. For reports filed by email, the treasurer must type his or her name on the Schedule E 

following the certification.

8. Reporting Loans

Continuously itemize all loans received and made 

by the committee until they are repaid. All repayments made or received on a loan must also be 

itemized. 104.3(a)(4)(iv); 104.3(b)(3)(iii) and (vi); 

104.3(d); 104.11. Procedures for reporting loans 

and loan repayments are explained below.

Reminder: Loans are considered contributions to 

the extent of the outstanding balance of the loan. 

Loans from banks, however, are not considered 

contributions if made in the ordinary course of 

business. Endorsements and guarantees of bank 

loans, however, do count as contributions. 

100.52(b).

Loans Received by the Committee

Schedule A: Initial Receipt of Loan

Itemize the receipt of a loan, regardless of amount, 

on a separate Schedule A for Line 13 (“Loans 

Received”).

Schedule B: Interest and Principal Payments

Report the interest paid on a loan as an operating 

expenditure, itemizing the payment on a Schedule B 

for Line 21(b) (“Operating Expenditures”) once 

interest payments to the payee aggregate over $200 

in a calendar year. 100.111(b) and 104.3(b)(3)(i).

Payments to reduce the principal must be itemized, 

regardless of amount, on a separate Schedule B for 

Line 26 (“Loan Repayments Made”). 104.3(b)(3)(iii).

Schedule C: Continuous Reporting

In addition, report both the original loan and payments made to repay the loan on Schedule C each 

reporting period until the loan is fully repaid. 

104.3(d) and 104.11. Instructions for Schedule C 

explain what information must be disclosed. Use 

separate Schedule C forms to itemize loans 

received and loans made.

The Schedule C balance of the total amount owed 

on loans is entered on Line 10 of the Summary 

Page (“Debts and Obligations Owed by the Committee”) or, if the committee has other debts, the 

balance is carried over to Schedule D (see page 76).
75

Completing FEC Form 3X

INITIAL RECEIPT OF LOAN

LOAN PAYMENT

Schedule C-1: Additional Information for Bank Loans

A committee that obtains a loan from a bank must 

also file Schedule C-1 with the first report due 

after a new loan or line of credit has been established. 104.3(d)(1). A new Schedule C-1 must also 

be filed with the next report after the terms of the 

loan or line of credit are restructured.

Also, a committee that has obtained a line of credit 

must file a new Schedule C-1 with the next report 

whenever the committee draws on the line of 

credit. 104.3(d)(1) and (3).

Line-by-line instructions for filling out Schedule C-1 are 

included with the form. The 

committee treasurer or designated assistant treasurer must 

sign the schedule on Line G and 

attach a copy of the loan agreement. 104.3(d)(2). Electronic filers must submit a signed Schedule C-1 and a copy of the loan 

agreement in addition to filing 

the schedules electronically.

Finally, an authorized representative of the lending institution 

must sign the statement on Line 

I.

Schedule D: Debt and Obligations 

Excluding Loans

A committee that fails to pay 

interest on a loan must report 

the accrued interest on Schedule 

D. 104.3(d) and 104.11. See also 

MUR 3418.

Loans Made by the 

Committee

Schedule B: Outgoing Loan

When making a loan to another 

organization, itemize the disbursement, regardless of amount, 

on a Schedule B for Line 27 

(“Loans Made”). 104.3(b)(3)(vi).

Schedule A: Interest and Principal Payments Received

Report interest received on a loan on a Schedule A 

for Line 17 (“Other Receipts”) if the payments 

aggregate over $200 from the same source during 

the calendar year.

Itemize payments received that reduce the principal 

owed on a separate Schedule A for Line 14 (“Loan 

Repayments Received”).

Schedule C: Continuous Reporting

The original amount loaned and repayments 

received on it must be itemized on Schedule C each 

reporting period until the loan is repaid in full. 
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Campaign Guide for Nonconnected Committees

CONTINUOUS REPORTING OF LOAN

Schedule C instructions explain what information 

must be disclosed. (Note that separate Schedule C 

forms are used to itemize loans received and loans 

made. Filers should label the forms accordingly.)

The Schedule C balance of the total outstanding 

loans owed to a committee is entered on Line 9 of 

the Summary Page (“Debts and Obligations Owed 

to the Committee”) unless other types of debts are 

owed to the committee. In that case, the Schedule 

C total is carried over to Schedule D (see page ).

9. Reporting Debts 

Other Than Loans

Unpaid bills and written 

contracts or agreements 

to make expenditures are 

considered debts. 100.112. 

Regularly recurring administrative 

expenses, like rent and salaries, 

do not have to be treated as 

debts until payment is due. 

104.11(b); see also 116.6.

 Report debts and obligations 

(other than loans) on Schedule D 

according to the following rules:

• A debt of $500 or less is reportable once it 

has been outstanding 60 days from the date 

incurred (the date of the transaction, not the 

date the bill is received). The debt is disclosed 

on the next regularly scheduled report.

• A debt exceeding $500 must be reported on 

the next report filed after the debt is incurred. 

104.3(d); 104.11.

Use separate Schedule D forms for debts owed by 

the committee and debts owed to the committee. 

Label each schedule accordingly.

Debts Owed by the Committee

Use Schedule D to report:

• The outstanding amount owed on a debt or 

obligation including any unpaid interest accrued 

on a loan; and

• Payments made to reduce the debt.

Schedule D instructions explain what additional 

information is required.

Enter the Schedule D total of outstanding debts, 

plus the balance of loans owed by the committee 

(carried over from Schedule C, as explained above) 

on Line 10 of the Summary Page. Note that payments to reduce debts must also be reported 

under the appropriate category of disbursement on 

the Detailed Summary Page (for example, Line 
77

Completing FEC Form 3X

ADDITIONAL INFORMATION ON BANK LOANS AND LINES OF CREDIT 21(b) for a payment on a bill 

for an operating expenditure).

Settlement of Debts

Special rules apply to debts 

that are forgiven or settled for 

less than their full amount. See 

page 93 for more information.

Special Debt Reporting 

Problems

Debts of Unknown Amount

If the exact amount of a debt 

is not known, report the estimated amount of the debt. 

The committee must amend 

the report once a correct figure is known or include the 

correct figure in a later report. 

104.11(b).

Unpayable Debts

If a debt cannot be paid 

because the creditor has gone 

out of business or cannot be 

located, the committee may 

write to the FEC to request 

permission to discontinue 

reporting the debt. The letter 

must demonstrate that the 

debt is at least two years old 

and that efforts to reach the 

creditor have been made. The 

committee must continue to 

report the debt until the Commission determines that the debt is unpayable. 

116.9.

Disputed Debts

A disputed debt is a bona fide disagreement 

between the creditor and the committee as to the 

existence of a debt or the amount owed by the 

committee. 116.10. Until the creditor and committee resolve the dispute (assuming the creditor did 

provide something of value), the committee must 

disclose:

• The amount the committee admits it owes;

• The amount the creditor claims is owed; and

• Any amounts the committee has paid the creditor.

Debts Owed to the Committee

Continuously report a debt owed to a committee 

on Schedule D if the debt exceeds $500 or has 

been outstanding 60 days. 104.3(d) and 104.11. Payments received on the debt are also reported on 

Schedule D until the debt is retired. The payments 

must also be reported on the appropriate line num-
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Campaign Guide for Nonconnected Committees

DEBTS AND OBLIGATIONS (EXCLUDING LOANS) ber of the Detailed Summary 

Page and itemized on Schedule 

A if necessary.

Enter the Schedule D total of 

outstanding debts owed to a 

committee, plus the balance of 

outstanding loans carried over 

from Schedule C, on Line 9 of 

the Summary Page.

10.  The Summary 

Page

Line 1. Name and 

Address

Fill in the committee’s full name 

(including any abbreviations 

used) and mailing address. (See 

page 4, “Naming the Committee.”)

Line 2. ID Number

Enter the committee’s FEC identification number 

on Line 2. If the committee is filing its first report, it 

may not have yet received an ID number; in that 

case, the committee should leave this space blank.

Once a committee has received its FEC identification number, it must include that identification number in all reports, statements, notices and other 

written communications with the FEC.

Line 3. New or Amended Report 

Check the appropriate box to indicate whether the 

report is new (N) or amended (A).

Line 4. Type of Report

Check the appropriate box indicating the type of 

disclosure report being filed (e.g., quarterly; see 

page 51). 

Line 5. Coverage Dates

The period covered by the report begins the day 

after the close of books of the last report filed by 

the committee. If the report is the first one filed by 

a committee, then the reporting period begins with 

the date of the committee’s first activity.

Line 6. Cash on Hand

What Is Cash on Hand

Cash on hand includes funds held in checking and 

savings accounts, certificates of deposit, petty cash 

funds, traveler’s checks, treasury bills and other 

investments valued at cost. 104.3(a)(1).

Line 6(a). On this line enter cash on hand as of January 1st of the reporting year.

Line 6(b) Cash on Hand at Beginning of Reporting Period.

The amount entered on this line should be the 

same as your cash on hand at the close of books of 

your last report.
79

Completing FEC Form 3X

First Report

Beginning cash on hand—i.e., money that the committee had in its possession at the time of registration—is subject to the contribution limits, prohibitions and disclosure requirements of federal law. 

(The committee must exclude any contributions 

that are not permissible under federal law and 

remove such contributions from its federal 

account.) The committee may have to itemize contributions and other receipts included in the beginning cash-on-hand balance. See “When to Itemize 

Receipts,” on page 56. 104.12.

FORM 3X SUMMARY PAGE Multicandidate Status

If the committee qualifies as a multicandidate committee, the treasurer 

must indicate that fact by checking the 

box at the bottom of page 2.

Treasurer’s Name and 

Signature

The treasurer must sign and date 

Form 3X at the bottom of page one. 

Only a treasurer or assistant treasurer 

designated on Form 1 (Statement of 

Organization) may sign the report. 

104.14(a). See Chapter 2 for more 

information on the treasurer’s responsibilities. See also “Electronic Filing” 

on page 48.

11. Filing Amendments

If any of the contributor information is 

received after the contribution has 

been disclosed on a regularly scheduled report the committee shall: 

• File an amended memo Schedule A with the next regularly 

scheduled report listing all contributions for which contributor 

identifications have been received 

during that reporting period; or

• File on or before its next regularly 

scheduled reporting date, amendments to 

the reports originally disclosing the contributions, which include the contributor 

identifications together with the dates and 

amounts of the contributions.5 104.7(b)(4).

5 With respect to contributor information received 

after a report has been filed, paper filers may, as 

an alternative, submit the information on a memo 

Schedule A attached to the next paper report 

filed after the information has been received. See 

“File Amendments If Necessary” on page 44.
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Campaign Guide for Nonconnected Committees

FORM 3X SUMMARY PAGE (cont.)

Paper Filers

When filing an amendment to an original report, 

complete the Summary Page (including the treasurer’s signature), indicating on #3 that the document 

is an amended report. In addition to the Summary 

Page, submit a corrected version of the schedule 

that contained the incomplete or incorrect itemized information in the earlier report, along with a 

revised Detailed Summary Page, if appropriate. 

Transactions originally reported correctly do not 

have to be itemized again. The Commission recommends that the treasurer attach a cover letter 

explaining the change.

Electronic Filers

Electronic filers must electronically resubmit the 

entire report, not just the amended portions. The 

amendments must be formatted to comply with the 

Electronic Filing Specifications Requirements mentioned in Chapter 6, Section 5.
81

This chapter explains rules that apply when a nonconnected committee chooses to support both 

federal and nonfederal candidates. The rules do not 

apply to committees that conduct only activities 

related to federal elections.

As explained below, a committee engaging in both 

federal and nonfederal election activity has two 

options:

• Set up one federal account that supports both 

federal and nonfederal candidates and report all 

activity to the FEC; or

• Set up two accounts—one for federal elections 

and another for state and local elections.

The second option permits the committee to maintain a nonfederal account that has no federal registration or reporting obligations. When conducting 

activities that relate to both federal and nonfederal 

elections, however, the committee must allocate the 

costs between the two accounts.

1. Using One Account

A nonconnected committee may support both federal and nonfederal candidates and committees 

with one (federal) account, but all funds received 

for that account, regardless of how they are used, 

are subject to the limitations, prohibitions and 

reporting requirements of the Act. 102.5(a)(1)(ii) 

and (2).

Reportable Nonfederal Activity by 

Federal Account

The committee must report all the activity of its 

federal account, including any activity related to 

nonfederal candidates. 102.5(a)(1)(ii).

See page 69 for information on how to report nonfederal disbursements made from the federal 

account.

State Law Applies

Any contribution or expenditure made in connection with a nonfederal election is subject to applicable state law. A committee should seek guidance 

from state election officials before engaging in nonfederal campaign activity.

2. Using Two Accounts

Federal Account

If two accounts are used, only the account used for 

federal elections (the federal account) has registration and reporting obligations under the Act. 

102.5(a)(1)(i) and (2).

Nonfederal Account

An account used only for state and local elections 

(the nonfederal account) is generally not subject to 

the Act’s registration and reporting requirements, 

nor is it subject to the Act’s contribution limits or 

solicitation rules. (Nevertheless, federal law prohibits nonfederal committees from accepting contributions from foreign nationals, national banks and federally chartered corporations. 110.20(g) and 

114.2(a) and (d).)

Nonfederal committees are subject to state laws 

with respect to nonfederal election activities.

Transfers from the Nonfederal Account

The committee generally may not transfer (loan or 

contribute) funds from the nonfederal account to 

the federal account. 102.5(a)(1)(i) and 106.6(e)(2)

(iii).

As an exception, the committee may transfer funds 

from a nonfederal account to a federal account to 

cover the nonfederal portion of expenses benefiting 

both federal and nonfederal candidates or committees. 102.5(a)(1)(i) and 106.6(e)(1)(i). The transfer 

CHAPTER 10

Allocated Federal and Nonfederal Activities
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Campaign Guide for Nonconnected Committees

must be made according to the rules described in 

this chapter. 

3. Allocation Between Accounts

When a nonconnected committee uses separate 

accounts for activities connected with both federal 

and nonfederal elections, expenses for shared activities must be allocated between the accounts to 

ensure that the federal account pays its share of the 

costs associated with that activity. Allocation is not 

required, however, if shared expenses are paid 

entirely by the federal account.

Failure to allocate expenses when required could 

result in a contribution by the nonfederal account 

to the federal account—a violation of the Act. 

102.5(a)(1)(i).

Allocable Activities

Generally, nonconnected committees that maintain 

separate federal and nonfederal accounts may allocate the activities discussed below. See “Allocation 

Ratios,” below, for information on how each type of 

expense must be allocated.

Administrative Expenses

Administrative expenses include, for example, rent, 

utilities, salaries and office supplies that are not 

directly attributable to a clearly identified candidate. 

106.6(b)(1)(i). Such expenses must be allocated if 

the committee maintains federal and nonfederal 

accounts. See section 5 for reporting information.

Generic Voter Drives

A generic voter drive is an activity directed at the 

general public that urges support for candidates of 

a particular party or associated with a particular 

issue, but does not refer to particular candidates. 

106.6(b)(1)(iii). Generic voter drive expenses are 

allocated the same way as administrative expenses. 

See section 5 for reporting information.

Generic Public Communications

Public communications that refer to a political party 

but do not refer to any clearly identified federal or 

nonfederal candidate are allocated the same way as 

administrative expenses. 106.6(b)(1)(iv). See section 5 for reporting information.

Fundraising for the Committee

Direct costs of a fundraising program or event are 

allocable if the committee raises funds for both its 

federal and nonfederal accounts through a shared 

event or activity.106.6(b)(1)(ii). See also AO 2001-

14. See section 6 for reporting information.

Direct Candidate Support

A “direct candidate support” activity is an in-kind 

contribution or an independent expenditure that 

supports specific candidates. 106.1(a). In-kind contributions that must be allocated include payments 

for fundraising activities conducted on behalf of 

both federal and nonfederal candidates. See 

106.6(b)(1)(ii). An independent expenditure must 

be allocated if it advocates the election or defeat of 

both federal and nonfederal candidates. 106.6(f)(3).

Allocable direct candidate support also includes 

public communications or voter drives that refer to 

both federal and nonfederal candidates, regardless 

of any reference to a political party. 106.6(f)(3).

As explained above, a nonconnected committee 

must allocate direct candidate support expenses 

only if it uses separate federal and nonfederal 

accounts to pay for them. See Section 7 (page 88) 

for more information about allocating candidate 

fundraising activities. See Section 8 (page 91) for 

more information about allocating communication 

and voter drive costs.
83

Allocated Federal and Nonfederal Activities

Payment of Allocable Activity Expenses

Committees with separate federal and nonfederal 

accounts must use one of the following two methods to pay allocable activity expenses:

Payment from Federal Account

The committee may pay the entire amount from its 

federal account, transferring funds from the nonfederal account to the federal account only to cover 

the nonfederal share of allocable expenses. 106.6(e)

(1)(i).

Payment from Allocation Account

The committee may establish a separate allocation account for the sole 

purpose of paying joint federal and 

nonfederal expenses. 106.6(e)(1)(ii).

Under the second option, the committee transfers funds from both the federal and nonfederal accounts to the 

separate allocation account in amounts 

equal, respectively, to the federal and 

nonfederal shares of each allocable 

expense. The allocation account is 

considered a federal account, and the 

committee must include the account’s 

receipts and disbursements in its FEC 

reports. 106.6(e)(1)(ii).

Timing of Internal Transfers

The committee must transfer funds 

from the nonfederal account to the 

federal account (or to the allocation 

account) within a 70-day “window”—

not more than 10 days before or 60 

days after the original payment to the 

vendor. 106.6(e)(2)(ii)(B). The committee must report each such transfer 

and itemize the activities the transferred funds are intended to pay. 

106.6(e)(2)(ii)(A). (A transfer from the 

federal account to the allocation 

account is permissible at any time and 

is not reported separately.) 

Time limits also apply to adjustments 

of the allocation ratio and corresponding transfers, 

which may be required after an activity where federal and nonfederal funds are raised. 106.6(d)(2). 

See page 87 for more information. 

Activities not Subject to Allocation

Public communications that refer to one or more 

federal candidates, but do not refer to any nonfederal candidates, must be funded exclusively with 

federal funds, even if the communication includes a 

generic reference to a political party. 106.6(b)(2)(iii) 

and 106.6(f)(1)(i).

Voter drives in which the printed materials, scripted 

messages or written instructions refer to one or 

ALLOCATION OF ADMINISTRATIVE EXPENSES
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Campaign Guide for Nonconnected Committees

more federal candidates, but do 

not refer to any nonfederal candidates, must be financed exclusively with federal funds, regardless of any references to a 

political party or a particular 

issue. 106.6(b)(2)(i) and 106.6(f)

(1)(ii).

Public communications that refer 

to nonfederal candidates, but do 

not refer to any federal candidates, may be financed with nonfederal funds, regardless of 

whether the communication 

refers to a political party. 

106.6(b)(2)(iv) and 106.6(f)(2)(i). 

These communications may also 

be funded by the federal account 

if permitted by the relevant state 

law. 

Voter drives in which the printed 

materials, scripted messages or 

written instructions refer to nonfederal candidates, but do not 

refer to any federal candidates, 

may be financed with nonfederal 

funds, regardless of any reference to a political 

party or particular issue. 106.6(b)(2)(ii) and 106.6(f)

(2)(ii). These voter drives may also be funded by 

the federal account if permitted by the relevant 

state law.

4. Allocation Ratios

Committees with separate federal and nonfederal 

accounts must use the following allocation ratios to 

determine the federal and nonfederal share of allocable activity expenses.

Minimum Federal Percentage

Used For:

• Administrative expenses, including rent, utilities, 

office supplies and salaries that are not directly 

attributable to a clearly identified candidate;

• Generic voter drives including voter identification, voter registration and get-out-the-vote 

drives or any other activity that encourages 

support for a political party or a particular 

issue without mentioning any federal or nonfederal candidate; and 

• Public communications that refer to a political 

party but do not refer to any clearly identified 

federal or nonfederal candidate.

Calculation:

These expenses must be paid for with at least 50 

percent federal funds. 106.6(c).

Space / Time Ratio

Used for:

• Public communications that refer to both federal and nonfederal candidates; and

• Voter drives, including voter identification, voter 

registration and get-out-the-vote drives that 

refer to both clearly identified federal and nonfederal candidates.

PAYMENTS (ADMINISTRATIVE EXPENSES)

TRANSFERS (ADMINISTRATIVE EXPENSES)
85

Allocated Federal and Nonfederal Activities

Calculation:

Costs are allocated according to the ratio of space 

or time devoted to federal candidates compared 

with the total space or time devoted to all candidates, federal and nonfederal. In the case of a 

phone bank, the ratio is determined by the number 

of questions or statements devoted to federal candidates compared with the total number of questions or statements for all candidates. 106.6(f)(3).

Funds Received Ratio

Used for:

• Direct fundraising costs for both the PAC’s federal and nonfederal accounts; and

• Direct fundraising costs of events that support 

both specific federal and specific nonfederal 

candidates.

Calculation:

Costs are allocated according to the ratio of funds 

received for the federal account (or candidates) to 

the total funds received through the fundraising 

event. 106.6(d)(1).

5. Allocating 

Administrative, Generic 

Voter Drive Expenses and 

Generic Public 

Communications

When Required

A nonconnected committee using separate 

federal and nonfederal accounts must allocate administrative expenses, costs of 

generic voter drives and costs of public 

communications that refer to a political 

party, but do not mention a specific candidate. 106.6(b)(i), (iii) and (iv).

Note that expenses incurred in connection 

with activities directly supporting candidates (such as advertisements supporting 

or voter drives supporting specific candidates) are considered in-kind contributions 

to or independent expenditures on behalf 

of the candidates. 106.1(a).

Required Forms

• Schedule B—Itemized Disbursements

• Schedule H1—Allocation Ratio for Administrative Expenses, Generic Voter Drive Expenses 

and Generic Public Communications Expenses

• Schedule H3—Transfers from Nonfederal to 

Federal Account

• Schedule H4—Disbursements for Allocated 

Activity

Allocation Ratio

Allocation of administrative, generic voter drive, and 

generic public communications expenses is governed by a fixed minimum percentage. At least 50 

percent of such expenses must be paid for with federal funds. 106.6(c).

 Committees that opt to spend more than 50 percent federal funds for administrative, generic voter 

drive or generic public communication expenses 

must indicate the allocation ratio on Schedule H1. 

If a different ratio is used for one or more catego-

 ADJUSTMENTS TO RATIO (COMMITTEE FUNDRAISING)
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Campaign Guide for Nonconnected Committees

ADJUSTMENTS TO RATIO (COMMITTEE FUNDRAISING) 

ries, a separate H1 must be filed for each report. 

104.10(b)(1).

Payments

The committee makes all allocable payments for 

administrative, generic voter drive and generic public communication expenses from its federal 

account (or separate allocation account). 106.6(e)

(1). Each payment is itemized on Schedule H4, and 

the federal and nonfederal shares are included in 

the total for Line 21(a) (Allocated Federal/Nonfederal Activity) of the Detailed Summary Page. 

104.10(b)(4).

The “event year-to-date” figure entered for each 

payment represents the total spent on all allocated 

administrative, generic voter drive or generic public 

communication expenses as of the date of payment.

Transfers

The committee may transfer the nonfederal portion 

of an administrative, generic voter drive or generic 

public communication expense within the 70-day 

window described in Section 3. 106.6(e)(2)(ii). The 

committee reports these transfers from the nonfederal account to the federal account on Schedule 

H3. The amount is also included on Line 18(a) of 

the Detailed Summary Page. 104.10(b)(3).

6. Allocating Committee 

Fundraising Expenses

When Required

When a nonconnected committee raises 

money for both its federal and nonfederal 

accounts, the costs of the fundraising event 

or activity must be allocated between those 

accounts. 106.6(b)(ii). However, the federal 

account could pay 100 percent of the costs 

without reimbursement and avoid the need 

to allocate.

Note that expenses incurred in connection 

with activities directly supporting candidates 

(such as fundraising for candidates) are not considered the committee’s own fundraising expenses, and 

the committee must report them as in-kind contributions to the candidates. 106.1(a). See Section 7.

Required Forms

• Schedule B—Itemized Disbursements

• Schedule H2—Allocation Ratios

• Schedule H3—Transfers from Nonfederal to 

Federal Account

• Schedule H4—Disbursements for Allocated 

Activity

Unique Identifier

The committee must give each fundraising program 

a unique name or code. 104.10(b)(2). When referring to a fundraising program in subsequent schedules and reports, the committee must continue to 

use that program’s unique name or code. 

Allocation Ratio

If the committee raises money for both its federal 

and nonfederal accounts through the same fundraising program or event, the costs directly associated 

with the program or event are allocated using the 

“funds received” ratio, i.e., the ratio of funds 

received for federal activities to total funds raised 

through the program or event. The committee 

must estimate the ratio prior to beginning the solic-
87

Allocated Federal and Nonfederal Activities

itations and report the ratio on Schedule H2. 

106.6(d)(1).

Payments

The committee pays for fundraising expenses from 

its federal account (or separate allocation account). 

106.6(e)(1). The federal and nonfederal shares of 

the payments are reported on Schedule H4 and 

included in the total for Line 21(a) (Allocated Federal/Nonfederal Activity) of the Detailed Summary 

Page. 104.10(b)(4)

The “year-to-date” figure entered for each fundraising payment represents the total spent on that particular committee fundraising event as of the date 

of payment.

UNIQUE IDENTIFIER AND ALLOCATION RATIO 

(FUNDRAISING FOR CANDIDATES)

PAYMENTS (FUNDRAISING FOR CANDIDATES)

Transfers

The committee may transfer the nonfederal share 

of fundraising expenses to the federal account (or 

separate allocation account) within the 70-day window described in Section 3. 106.6(e)(2)(ii). The 

committee reports transfers from the nonfederal 

account to the federal account for shared fundraising expenses on Schedule H3. 104.10(b)(3),

Adjustments to Ratio

After a particular fundraising program or event, the 

committee may need to adjust the allocation ratio 

reported for the event on Schedule H2 to reflect 

the federal and nonfederal shares of the actual 

receipts. The committee must determine whether 

such an adjustment is necessary within 60 days after 

the date of the fundraising event.1 The 

adjusted ratio should be noted on a Schedule H2 filed with the committee’s next 

report. 106.6(d)(2).

If an adjustment indicates that the nonfederal account paid more than its allocable 

share of expenses for the event, the committee must transfer funds from its federal 

account to its nonfederal account to avoid 

an excessive payment by the nonfederal 

account. Any transfers from the federal 

account to the nonfederal account made as 

a result of the revision must be reported on 

Schedule H4 and included in the total for 

Line 21(a)(i) on the Detailed Summary Page 

in the committee’s next regular report. Further adjustments and transfers from the 

federal account may be necessary if additional federal receipts come in. 106.6(e)(3).

If an adjustment indicates that the federal 

account paid more than its share of allocable expenses, the committee may transfer 

funds from the nonfederal account to make 

up for the excessive nonfederal payment. 

Such transfers, however, may only be made 

within 60 days after the event. 106.6(d)(2). 

Transfers from the nonfederal account are 

itemized on a Schedule H3 and included in 

1 For direct mail fundraising the event date is the 

day on which the final solicitations are mailed.
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Campaign Guide for Nonconnected Committees

PAYMENTS (FUNDRAISING FOR CANDIDATES) cont.

TRANSFERS (FUNDRAISING FOR CANDIDATES)

the total for Line 18(a) on the 

Detailed Summary Page. 106.6(e)(2) 

and (3).

7.Allocating Costs of 

Fundraising for 

Candidates

This section explains how to allocate 

the costs of a direct candidate support 

activity that raises money for both federal and nonfederal candidates. The 

explanation is based on the following 

scenario:

EXAMPLE: Each election year Civil 

Republic PAC, a nonconnected committee with separate federal and nonfederal accounts, sponsors a fundraising dinner-dance to benefit federal and 

nonfederal candidates in a particular 

state.

In 2008, the committee plans to use 

the event to raise money for five candidates—a Senate candidate, a House 

candidate and three candidates for the 

state legislature. In past election years 

the committee has raised about 

$5,000 for all participating candidates, 

and the committee has customarily 

divided the proceeds evenly between 

the federal and the nonfederal candidates. In 2008, Civil Republic PAC 

expects the two federal candidates to 

split half the proceeds, while the three 

state candidates will evenly divide the 

other half.

The total costs of the event are 

expected to be $1,000, which are inkind contributions to the candidates.
89

Allocated Federal and Nonfederal Activities

ADJUSTMENTS (FUNDRAISING FOR CANDIDATES)

On each page, the committee uses “Dinner-Dance 

2008” (the unique identifier) as the name of the 

event. 104.10(a)(1). The “event year-to-date” figure 

represents the aggregate amount spent on the dinner-dance (to all payees) as of the date of payment. 

An illustration is provided here.

Transfer of Funds

To cover the nonfederal share of the costs of the 

dinner-dance, Civil Republic PAC transfers $500.00 

from the nonfederal account to the federal account 

(or separate allocation account). The amount transferred is one half of the $1,000.00 total payments 

for the ballroom. The transfer is made within the 

70-day window described in Section 3 (page 83). 

106.6(e)(2)(ii)(B).

Civil Republic PAC reports the receipt of the transfer on Schedule H3, as illustrated here. The amount 

is also included on Line 18(a) of the Detailed Summary Page. 104.10(a)(2).

Required Forms

• Schedule B: Itemized Disbursements

• Schedule H2: Allocation Ratios

• Schedule H3: Transfers from Nonfederal 

to Federal Account

• Schedule H4: Disbursements for Allocated Activity

Unique Identifier

Every allocable direct candidate support 

activity must be assigned a unique identifying 

name or code. On Schedule H2, Civil Republic PAC uses “Dinner-Dance 2008” as the 

event’s unique identifier. When referring to 

the dinner-dance in subsequent schedules and 

reports, the committee must continue to use 

“Dinner-Dance 2008.” 104.10(a)(1).

Allocation Ratio

Because the dinner-dance is a fundraising 

event for candidates, the committee allocates 

the $1,000 expected total costs according to 

the “funds received ratio” (i.e., funds received 

by federal candidates compared with funds 

received by all candidates). 106.1(a)(1) and 

106.6(d)(1). Since Civil Republic PAC expects that 

half the proceeds will go to federal candidates and 

half to nonfederal candidates, the funds received 

ratio is 1/2. Expressing this ratio in percentages, 

Civil Republic PAC enters 50 percent federal and 

50 percent nonfederal in the appropriate spaces on 

Schedule H2. 104.10(a)(1). To indicate the purpose 

of the event, the committee checks the “Direct 

Candidate Support” box.

Payments

Civil Republic PAC pays the bills for the event from 

its federal account (or separate allocation account) 

and reports the payments on Schedule H4. (See 

illustration.) Because the payments are in-kind contributions, the federal share of the costs is crossreferenced to a Schedule B for Line 23 and included 

in the total figure for Line 23 (Total Contributions 

to Federal Candidates) on the Detailed Summary 

Page. 104.10(a)(3).
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Campaign Guide for Nonconnected Committees

ADJUSTMENTS (FUNDRAISING FOR CANDIDATES) cont.

UNIQUE IDENTIFIER AND ALLOCATION RATIO 

(COMMUNICATION FOR CANDIDATES)

Adjustments

At a later date, Civil Republic PAC may 

have to adjust the allocation ratio for the 

event if the federal candidates receive a 

different proportion of the actual funds 

raised than was originally reported on 

Schedule H2. The adjusted allocation 

ratio must be reported on a new Schedule H2 filed with the next report. 

106.6(d)(2).

As a result of adjusting the allocation 

ratio, the nonfederal account may have 

paid more than its allocable share. In that 

case, the federal account must reimburse 

the nonfederal account for its excessive 

payments and report the reimbursement 

on Schedule H4. The reimbursement 

must also be included in the Line 23 total 

on the Detailed Summary Page and itemized on Schedule B. 106.6(e)(3).

If an adjustment indicates that the federal 

account paid more than its share of allocable expenses, the committee may transfer funds from the nonfederal account to 

make up for the excessive nonfederal 

payment. Such transfers, however, may 

only be made within 60 days after the 

event. 106.6(d)(2). Transfers from the 

nonfederal account are itemized on a 

Schedule H3 and included in the total for 

Line 18(a) on the Detailed Summary 

Page. 106.6(e)(2) and (3).
91

Allocated Federal and Nonfederal Activities

PAYMENTS (COMMUNICATIONS FOR CANDIDATES) 8. Allocating Costs of 

Public Communications 

and Voter Drives for 

Candidates

When a committee makes a public communication or conducts voter drive activity referring to both federal and nonfederal candidates, regardless of whether 

there is a reference to a political party, 

the costs must be allocated whether or 

not the activity qualifies as an in-kind 

contribution or an independent expenditure. 106.1(a). This section’s explanation 

of the rules for allocating these costs is 

based on the following scenario:

EXAMPLE: Civil Republic PAC, a nonconnected committee, maintains a separate 

nonfederal account for use in state and 

local elections. During the 2008 election 

year, Civil Republic PAC plans to purchase 

several advertisements in local newspapers to urge voters to support four candidates: a candidate for governor, a candidate for state treasurer, a candidate for 

secretary of state and a candidate for the U.S. Senate. Equal space in the advertisements will be 

devoted to each candidate. The total cost for running the advertisements is $4,250.

Required Forms

• Schedule B: Itemized Disbursements (if communications are in-kind contributions)

• Schedule E: Itemized Independent Expenditures 

(if communications qualify)

• Schedule H2: Allocation Ratios

• Schedule H3: Transfers from Nonfederal to Federal Account

• Schedule H4: Disbursements for Allocated 

Activity

On each page of its report, the committee uses 

“Dinner-Dance 2008” (the unique identifier) as the 

name of the event. 104.10(a)(1). The “event year-todate” figure represents the aggregate amount spent 

on the dinner-dance (to all payees) as of the date of 

payment. An illustration is provided here.
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Campaign Guide for Nonconnected Committees

TRANSFERS (COMMUNICATIONS FOR CANDIDATES)

Unique Identifier

Every direct candidate support activity must be 

assigned a unique identifying name or code. On 

Schedule H2, Civil Republic PAC lists “Newspaper 

Campaign ’08” as the unique identifier for the activity. The committee will use “Newspaper Campaign 

‘08” to refer to the advertisements in all future 

reports. 104.10(a)(1).

Allocation Ratio

Because “Newspaper Campaign ’08” is a public 

communication, the committee uses a “time and 

space ratio” to allocate the $4,250 total expected 

cost on Schedule H2. 106.6(f)(3)(i). In this case, the 

ratio of space devoted to federal candidates to 

space used for all candidates is 1/4. (The committee 

would base its allocation on time if the advertisements were broadcast.)

Expressing the allocation ratio in percentages, Civil 

Republic PAC enters 25 percent federal and 75 percent nonfederal in the appropriate spaces on 

Schedule H2, as illustrated above. 104.10(a)(1).

Payments

Civil Republic PAC makes all allocable payments 

from its federal account (or separate allocation 

account) and itemizes them on Schedule H4, as 

illustrated. Because the payments are independent 

expenditures, the federal share is itemized on 

Schedule E and included in the total figure 

for Line 24 (Independent Expenditures) of 

the Detailed Summary Page. 104.10(a)(3). 

The “event year-to-date” figure represents 

the aggregate amount paid to all payees for 

“Newspaper Campaign ’08” as of the date 

of payment. An illustration is provided at 

the right.

Transfer of Funds

The nonfederal share is 3/4 of the $4,250 

total cost. The committee transfers 

$3,187.50 from the nonfederal account to 

the federal account (or separate allocation 

account). The transfer is made during the 

permissible 70-day window, as described in 

Section 3. 106.6(e)(2)(ii)(B). 

Civil Republic PAC reports the receipt of 

the transfer on Schedule H3, as illustrated above. 

The amount is also included on Line 18(a) of the 

Detailed Summary Page. 104.10(a)(2).
93

1. Committees with No 

Outstanding Debts

A nonconnected committee may terminate its registration and reporting obligations at any time by filing a termination report, provided that:

• The committee no longer intends to receive 

contributions or make expenditures;

• The committee has no outstanding debts or 

obligations (102.3); and

• The committee is not involved in an enforcement action (MUR), an audit or litigation with 

the FEC.

Termination Report

When filing a termination report, the treasurer 

checks the “Termination Report” box on Line 4(a) 

of the Summary Page of Form 3X.

The termination report must disclose:

• All receipts and disbursements not previously 

reported, including an accounting of debt retirement; and

• The purposes for which any remaining committee funds will be used. 102.3(a).

The committee’s reporting obligation does not end 

until the Commission notifies the committee that 

the termination report has been accepted. Merely 

filing a termination report does not terminate the 

committee’s reporting requirements. The Commission must accept the termination report before the 

committee may cease filing reports.

Disposal of Remaining Funds

A committee may use its remaining funds for any 

lawful purposes, including refunding them to their 

donors or donating them to charity. See AOs 

1992-10, 1991-21,1986-32, 1983-4 and 1979-42.

2. Committees with 

Outstanding Debts: Debt 

Settlement

Eligibility for Debt Settlement

A committee that has outstanding debts but wants 

to terminate may settle its debts for less than the 

full amount owed to the creditors. This option is 

available only to a terminating committee —i.e., a 

committee which no longer intends to support candidates and which receives contributions and makes 

expenditures only for the purpose of paying winding-down administrative expenses (if any) and retiring debts. 116.1(a) and 116.2(a).

An ongoing committee—i.e., a committee that does 

not qualify as a terminating committee—is not eligible for debt settlement and must continuously 

report debts until they are extinguished. 104.3(d), 

116.1(b) and 116.2(b).

Debt Settlement Rules

A commercial vendor (incorporated or unincorporated) may forgive or settle debts owed by a committee without incurring a contribution if:

• Credit was initially extended in the ordinary 

course of business, and the terms of the credit 

are similar to those observed by the vendor 

when extending a similar amount of credit to a 

nonpolitical client of similar risk and size of 

obligation. 116.3 and 116.4(d)(1);

• The committee undertook all reasonable 

efforts to satisfy the outstanding debt, such as 

fundraising, reducing overhead costs and liquidating assets. 116.4(d)(2); and

• The vendor made the same efforts to collect 

the debt as those made to collect debts from a 

nonpolitical debtor in similar circumstances. 

Remedies might include, for example, late fee 

charges, referral to a debt collection agency or 

CHAPTER 11

Termination and Debt Settlement
94

Campaign Guide for Nonconnected Committees

litigation. 116.4(d)(3). If the 

committee or the creditor fails 

to take these steps, the difference between the amount 

owed and the amount actually 

paid may be considered a contribution. 114.2(b).

Creditor’s Rights

No commercial vendor or other 

creditor is required to forgive or 

settle debts owed by committees. 

116.4(e). 

Debt Settlement Plans

Once a terminating committee has 

reached an agreement with a creditor, the treasurer should file a debt 

settlement plan on FEC Form 8. 

Debt settlement plans must include 

the signature of all creditors listed 

in Part II of Form 8. The treasurer 

may use a separate form for each 

debt or may combine several debt 

settlements in one plan.

Debts Subject to Settlement

The types of debts that are subject 

to debt settlement requirements 

include:

• Amounts owed to commercial vendors;

• Debts arising from advances 

by individuals1  (e.g., staff using personal 

funds or credit to purchase goods and 

services on behalf of the committee);

• Salary owed to committee employees; and

• Loans owed to political committees or 

individuals, including candidates. 116.7(b).

1 Advances of personal funds for committee 

expenses are treated as contributions under most 

circumstances. See page 15 for more information.

Debts Not Subject to Settlement

The debt settlement rules do not apply to disputed 

debts, which are covered by other rules. 116.7(c)(2). 

See below. The rules also do not apply to bank 

loans.

Completing Form 8 

Step-by-step instructions for completing Form 8 are 

included with the form. The treasurer must sign 

and date the first page of the completed form.

DEBT SETTLEMENT PLAN (FEC FORM 8)
95

Termination and Debt Settlement

FEC FORM 8 (cont.)

Commission Review

The Commission reviews each debt settlement plan 

to ensure compliance with the rules discussed 

above and with the criteria listed in Commission 

regulations (116.7(f)). Once the plan has been 

reviewed for compliance, the Commission sends a 

written notification to the committee.

The committee must postpone payment to the 

creditor until the Commission has completed its 

review of that plan. 116.7(a).

Reporting Debts Undergoing 

Settlement

General Rule

Debts undergoing settlement must be 

continuously reported until the Commission has completed its review of 

the committee’s debt settlement plan. 

The committee may file a termination 

report once all debts have been paid, 

settled, forgiven or otherwise extinguished. Payments to creditors 

should be disclosed on this report. 

116.4(f).

Disputed Debts

A disputed debt is a bona fide disagreement between the creditor and 

the committee as to the existence of 

a debt or the amount owed by the 

committee. 116.1(d). See page 77 for 

information on how to report a disputed debt on Schedule D.

When filing a debt settlement plan, a 

terminating committee must describe 

any disputed debts and the committee’s efforts to resolve them on Part 

III of Form 8. The committee may 

note on the reports that disclosure 

of a disputed debt does not constitute an admission of liability or a 

waiver of any claims the committee 

may have against the creditor. 116.10(a).

Unpayable Debts

Both terminating and ongoing committees may 

obtain a determination from the Commission that a 

debt is unpayable for purposes of the Act because 

the creditor cannot be located or has gone out of 

business. For a debt to be found unpayable, it must 

be outstanding for at least twenty-four months. 

The committee must demonstrate that it made the 

necessary efforts to locate the creditor and must 

continue to report the debt until the Commission 

determines that the debt is unpayable. 116.9.
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Campaign Guide for Nonconnected Committees

3. Committees with 

Outstanding Debts: 

Administrative 

Termination

An inactive committee that wants to 

terminate but still has outstanding 

debts must make efforts to settle the 

debts under the procedures 

described above. If debt settlement 

efforts fail, however, such a committee may seek administrative termination by the FEC. (The Commission 

may also, at its own initiative, administratively terminate a committee’s 

reporting status.)

Criteria for Administrative 

Termination

When determining a committee’s eligibility for administrative termination, 

the Commission will consider the 

following factors:

• The committee is not involved in 

any matter before the Commission (such as a MUR or an audit).

• The committee’s aggregate 

reported financial activity in 

one year is less than $5,000.

• The committee’s reports 

disclose no receipt of contributions for the previous year.

• The committee’s last report disclosed minimal expenditures.

• The committee’s primary purpose for 

filing its reports has been to disclose 

outstanding debts and obligations.

• The committee has failed to file 

reports for the previous year.

• The committee’s last report disclosed 

that the debts owed to the committee were not substantial.

• The committee’s outstanding debts and 

obligations do not appear to present a 

FEC FORM 8 (cont.)

possible violation of the Act’s contribution prohibitions and limitations.

• The committee’s outstanding debts and 

obligations exceed the total of the committee’s reported cash-on-hand balance.

102.4(a) and FEC Directive 45, available from the 

Public Records Office.

Procedures for Requesting 

Administrative Termination

When requesting administrative termination, the 

committee’s treasurer should set forth the committee’s eligibility in writing, based on the factors listed 
97

Termination and Debt Settlement

above. 102.4(b). In addition, with respect to any outstanding debts, the committee’s request should 

describe:

• The terms and conditions of the initial extension of credit;

• Steps taken by the committee to repay the 

debt; and

• Efforts made by the creditors to obtain payment.

Requests should be addressed to the Commission’s 

Reports Analysis Division.

Once the Commission completes its review of the 

request, the committee will be sent a written notification of the Commission’s approval or disapproval. 

Committees must continue to file regular reports 

until the request for administrative termination has 

been approved.

For more information, see FEC Directive 45.
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Campaign Guide for Nonconnected Committees

APPENDICES
99

A. Support from 

Sponsoring 

Organization

1. Contributions

As explained on page 1, a nonconnected committee 

may be sponsored by a partnership or another type 

of unincorporated organization. However, most 

forms of support received by a committee from 

such an organization are contributions, subject to 

the limitations, prohibitions and reporting requirements of the Act.

Regardless of whether the committee uses the 

sponsoring organization’s contributions to pay for 

its operating expenses or to support candidates, 

monetary and in-kind contributions from the sponsoring organization are subject to an aggregate limit 

of $5,000 per calendar year. See Chapter 4 for 

more information about contribution limits and 

Chapter 9 for reporting instructions. 

Gifts of Money

Subject to the PAC’s contribution limits, the sponsoring organization may contribute permissible 

funds directly to a nonconnected committee for 

any lawful purpose.

In-Kind Contributions

A sponsoring organization makes an in-kind contribution to a nonconnected committee when it:

• Pays a vendor for the committee’s supplies, 

rent, telephone bills, postage, printing, etc.;

• Provides goods or services to the committee at 

its own expense (such as a payroll deduction 

system to collect contributions, see AO 

2005-20); or

• Pays the salary of an individual when he or she 

is working on committee business. (See the 

exception for certain legal and accounting services, discussed below.)

In-kind contributions from the sponsoring organization must be paid for with permissible funds and 

are subject to the same $5,000 annual limit as the 

committee’s direct gifts of money. See page 15 for 

information on how to determine the value of an 

in-kind contribution. See page 58 for information 

on how the committee should report in-kind contributions.

Loans

A sponsoring organization may loan money to a 

nonconnected committee. Loans from the sponsoring organization are contributions to the extent 

that they remain outstanding, and the outstanding 

balance on the principal amount is subject to the 

$5,000 calendar year limit. A loan exceeding that 

amount is illegal even if repaid in full. The committee must itemize a loan on Schedule C on the first 

report filed after the loan is made and continue to 

report the outstanding balance and any payments 

until the debt is extinguished. 100.52(b). See 

“Reporting Loans” on page 74 for more information.

2. Sponsors Affiliated with 

Corporations

Because contributions from corporations are prohibited, a partnership or an LLC with corporate 

members may not attribute any portion of a contribution to the corporate partners. 110.1(e), 

110.1(g)(2) and 114.2(b).

When a political committee is sponsored by a noncorporate entity that is entirely owned by one or 

more corporations (such as a joint venture partnership) and is affiliated with at least one of the corporate owners, the rules generally applicable to nonconnected committees do not apply. 1

 Instead, the 

committee would operate under the rules governing separate segregated funds (SSFs) as explained 

below. See AO 1981-56. Such a committee should 

consult the FEC’s Campaign Guide for Corporations 

and Labor Organizations for more information. 

1 A noncorporate entity owned entirely by 

corporations is prohibited from making 

contributions or expenditures. See Appendix C. 
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Exempt Administrative and 

Fundraising Payments

As noted in Chapter 1, a corporation may use its 

treasury funds to pay the costs of establishing, 

administering and soliciting contributions to its SSF, 

without making a prohibited corporate contribution or expenditure. In several advisory opinions, 

the Commission has applied this provision to permit a corporation that is affiliated with an unincorporated entity to pay the administrative and solicitation expenses of the affiliate’s PAC. In these 

cases, the affiliated corporation functions as the 

connected organization of the committee and the 

committee is the corporation’s SSF (with the appropriate solicitation restrictions). Moreover, when the 

unincorporated entity is wholly owned by corporations and affiliated with at least one of them, the 

unincorporated entity may also pay administration 

and solicitation costs of its own PAC without the 

payments resulting in a contribution to the sponsored committee. (Note that the owner/affiliated 

corporation would be listed as the connected organization of the PAC.) See AOs 2004-42, 2003-28, 

2001-18, 1997-13, 1996-49, 1996-38, 1994-9 and 

1992-17. For more information regarding affiliation 

among corporations and committees, see the Campaign Guide for Corporations and Labor Organizations.

It is important to note that the fact that a sponsoring noncorporate entity is owned by one or more 

corporations does not necessarily result in affiliation with one or more of those corporations. For 

instance, the Commission concluded that a nonconntected political committee sponsored by a limited liability company was not affiliated with any of 

the five corporations that jointly owned the LLC. 

As a result, neither the sponsoring LLC nor any of 

its corporate owners could pay the committee’s 

administrative and solicitation expenses. Instead, 

the committee had to cover these expenses using 

the contributions it received. AO 2001-07. 

Solicitation Restrictions

Under the Act and FEC regulations, SSFs may solicit 

contributions from only a restricted class of individuals. In several advisory opinions, the Commission 

has applied this restriction to political committees 

sponsored by unincorporated entities that are affiliated with corporate SSFs. As a result, this type of 

committee cannot solicit contributions from the 

general public; it may only solicit the restricted class 

of its sponsoring organization and affiliated 

corporation(s). See AOs 1996-49, 1996-38, 1989-8, 

and 1987-34.

3. Legal and Accounting 

Services

A sponsoring organization may provide free legal 

and accounting services to a nonconnected committee if the services are provided solely to help 

the committee comply with federal campaign 

finance laws and if the individuals performing the 

services are regular employees of the organization. 

Unlike other services rendered to a committee, the 

cost of providing such services is not a contribution 

and does not count against the $5,000 limit. 100.86. 

However, the committee must report the receipt of 

the services; see page 22. 

4. Corporate Personnel and 

Nonconnected PACs

Individuals associated with an incorporated entity 

(including an incorporated trade association or 

nonprofit organization) may establish a nonconnected PAC. To do so, the individuals must demonstrate that their PAC is financially and organizationally independent of the incorporated entity by:

• Reimbursing the corporation for any use of 

office facilities within a commercially reasonable 

time and at the usual and normal charge;

• Paying in advance for any use of corporate staff, 

customer/mailing lists, catering services and any 

other goods and services that the corporation 

does not supply in the ordinary course of business; and

• Having a diversified leadership which, for example, ensures that individuals affiliated with a particular incorporated entity will not form the 

majority of the committee’s board.

AOs 2000-20, 1997-26 and 1997-15.
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Note, however, that even if a nonconnected committee demonstrates financial and organizational 

independence, it may nevertheless become affiliated 

with the SSF of the incorporated entity. If this were 

to occur, the nonconnected PAC would become an 

SSF. For information on SSFs, see the FEC’s Campaign Guide for Corporations and Labor Organizations.
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103

B. Joint Fundraising

1. Introduction

What Is Joint Fundraising1

Joint fundraising is election-related fundraising conducted jointly by a political committee and one or 

more other political committees or unregistered 

organizations.

Who Must Observe Joint Fundraising 

Rules 

The rules described in this appendix apply to political committees and unregistered organizations 

engaged in joint fundraising. The participants in 

joint fundraising activity may include 

• Party committees; 

• Party organizations not registered as political 

committees;

• Federal and nonfederal candidate committees;

• Nonparty political committees; and

• Unregistered nonparty organizations. 102.17(a)

(1)(i) and (2).

The rules in this appendix do not apply to fundraising by collecting agents and separate segregated 

funds. 102.17(a)(3). Such organizations may only 

jointly raise funds with another affiliated organization; for more information see Chapter 3, Section 9 

of the FEC’s Campaign Guide for Corporations and 

Labor Organizations. 

Overview of Rules 

All participants in a joint fundraising effort, including 

unregistered organizations, must: 

• Create or select a political committee to act as 

the joint fundraising representative; 

1 Fundraising conducted by a collecting agent 

(an organization that solicits and collects 

contributions for a separate segregated fund) 

is not considered joint fundraising.

• Agree to a formula for allocating proceeds and 

expenses; 

• Sign a written agreement naming the joint fundraising representative and stating the allocation 

formula; 

• Establish a separate account for joint fundraising receipts and disbursements; 

• Notify the public of the allocation formula and 

certain other information (detailed below) 

when soliciting contributions; 

• Screen contributions to make sure they comply 

with the limits and prohibitions of the Act; and 

• Report allocated proceeds and expenses 

(applies to political committees only). 102.17.

The committee named as the fundraising representative has additional responsibilities, as explained 

below. 

2. Joint Fundraising 

Representative

Joint fundraising participants must either establish a 

new political committee (using a Statement of 

Organization, FEC Form 1) or select a participating 

political committee to act as the joint fundraising 

representative. This committee is responsible for 

collecting and depositing joint fundraising contributions; paying expenses; allocating proceeds and 

expenses to each participant; keeping records; and 

reporting overall joint fundraising activity. Any federal candidate participating in the fundraiser must 

designate the joint fundraising representative as an 

authorized committee (by amending the Statement 

of Candidacy, FEC Form 2). 102.17(a)(1)(i), (b)(1) 

and (b)(2). Note that if a federal candidate participates in a joint fundraiser, then the participating 

committees must establish a new political committee to act as the joint fundraising representative 

and may not designate one of the participating 

committees to act as the representative.

New Committee 

If a new committee is established, it collects all the 

contributions. 102.17(b)(1). Note that a new committee may not itself be a participant in any other 
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joint fundraising effort, though it may conduct more 

than one event or activity on behalf of its own participants. 102.17(a)(1)(i).

Participating Committee 

If a participating committee acts as a fundraising 

representative, the other participants may also collect contributions, but they must forward them to 

the fundraising representative as required under 

102.8 of FEC regulations. 102.17(b)(2).

Use of Commercial Firm 

Although participants may hire a commercial fundraising firm or other type of agent to assist with 

organizing and holding the joint fundraiser, they are 

still required to establish or select a political committee to serve as the joint fundraising representative. 102.17(a)(1)(ii).

3. Written Agreement 

Before conducting a joint fundraiser, all participants 

must enter into a written agreement that identifies 

the joint fundraising representative and states the 

allocation formula—the amount or percentage that 

the participants agree to use for allocating proceeds 

and expenses. The joint fundraising representative 

must retain a copy of the written agreement for 

three years and make it available to the FEC upon 

request. 102.17(c)(1).

4. Separate Depository

Establishing the Account 

Joint fundraising participants or the joint fundraising 

representative must establish a separate account 

solely for the receipt and disbursement of all joint 

fundraising proceeds. Each participating political 

committee must amend its Statement of Organization (FEC Form 1) to show the account as an additional depository. 102.17(c)(3)(i).

Depositing Contributions 

The joint fundraising representative must deposit 

contributions into the account within 10 days after 

receiving them. Only contributions permissible 

under the Act may be deposited in the joint fundraising account. If any participant is an unregistered 

organization which may, under state law, accept prohibited contributions, the participants may either 

establish a second account for such contributions 

or forward them directly to the participants that 

may accept them. 102.17(c)(3)(i) and (ii).

5. Statements of Organization

Joint Fundraising Representatives

If the joint fundraising committee is a new committee, it must file a Statement of Organization (FEC 

Form 1) and check box 5(g) or (h) for the type of 

committee. If, on the other hand, the representative 

is an existing committee, it must amend2 its Statement of Organization. In either instance, the Statement of Organization must:

• Identify the committee as the joint fundraising 

representative;

• List the names and addresses of all federal committees participating in the joint fundraising 

effort; and

• Name the depository institution being used by 

the joint fundraising committee. In the case of a 

representative that is an existing committee, 

the depository is named only if it is different 

from the depository named on the committee’s 

current Statement of Organization.

Other Joint Fundraising Participants

Each participant in the joint fundraiser (other than 

the joint fundraising representative) must amend its 

FEC Form 1, Statement of Organization, to provide 

the name and address of the joint fundraising representative – identified as the “JFR” – and to state the 

name and address of the depository institution 

2 Note that, when paper filers amend the 

Statement of Organization (FEC Form 1), only 

the committee’s name, address and the new 

or changed information need be included.
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Joint Fundraising

APPENDICES

holding the joint fundraising account, if that account 

is different from the depository named on its current FEC Form 1. 

6. Start-Up Costs 

Participants may advance funds to the joint fundraising representative for start-up costs of the fundraiser. The amount advanced by a participant 

should be in proportion to the agreed upon allocation formula. Any amount advanced in excess of a 

participant’s proportionate share is considered a 

contribution to the other participants and must not 

exceed the amount the participant may contribute 

to the other participants. 102.17(b)(3)(i) and (ii). 

(However, an exception is made for party committees and affiliated committees under 110.3.)

Example

Committees A, B and C determine they need 

$2,000 in start-up costs. According to their allocation formula (Committees A and B, 25 percent each; 

Committee C, 50 percent), Committees A and B 

each advance $500 to the joint fundraising representative, and Committee C, $1,000. If, however, 

Committee C advances the entire $2,000, it has 

made a $500 contribution to each of the other 

committees.

Unregistered Organizations 

An unregistered organization (such as a party organization that has not yet qualified as a political committee) must use permissible funds when advancing 

money for start-up costs. 102.17(c)(3)(i). If an 

unregistered participant advances more than its 

share of start-up costs and thus makes a contribution, the contributed amount may trigger registration and reporting requirements under the Act. 

100.5.

7. Joint Fundraising Notice

General Rule 

In addition to any notice required under “Disclaimer Notices on Solicitations” (page 11), participants or the joint fundraising representative must 

include a joint fundraising notice with every solicitation for contributions. The notice must contain the 

following information: 

• The names of all participants, regardless of 

whether they are registered political committees or unregistered organizations; 

• The allocation formula (the amount or percentage of each contribution that will be allocated 

to each participant); 

• A statement informing contributors that they 

may designate contributions for a particular 

participant (notwithstanding the formula); and 

• A statement that the allocation formula may 

change if any contributor makes a contribution 

which would exceed the amount he or she may 

lawfully give to any participant. 

102.17(c)(2)(i).

Special Situations 

In two situations, participants must include additional information in the joint fundraising notice: 

• If a participant is engaging in the joint fundraiser 

to pay off outstanding debts, the notice must 

state that the allocation formula may change if 

the participant receives enough funds to pay its 

debts.

• If, under state law, any unregistered participant 

is permitted to receive contributions prohibited 

under the Act, the notice must state that such 

contributions will be given only to participants 

that may legally accept them.

102.17(c)(2)(ii).

8. Screening Contributions

The joint fundraising representative and participants 

must screen all contributions to make sure they are 
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APPENDICES

neither prohibited by the Act nor in excess of the 

Act’s contribution limits. (Contributions otherwise 

prohibited by the Act that are received by unregistered organizations do not have to be screened.) 

The maximum amount a contributor may give to a 

joint fundraiser is the total amount he or she may 

contribute to all participants without exceeding any 

limits. 

To facilitate screening, participants must provide the 

fundraising representative with records of past contributions so that the representative may determine 

whether a donor has exceeded the contribution 

limits. 102.17(c)(4)(i) and (c)(5).

Fundraising Communications that 

Promote or Oppose Federal Candidates

If a solicitation indicates that any portion of the 

funds received will be used to support or oppose 

the election of any clearly identified federal candidate, then at least 50 percent of those funds are 

contributions and must comply with federal law.

9. Recordkeeping 

Receipts

With regard to gross proceeds, the joint fundraising 

representative must collect the following contributor information and later forward it to the participating political committees: 

• For contributions exceeding $50, the amount, 

date of receipt and the contributor’s name and 

address. 

• For contributions exceeding $200, the amount, 

date of receipt and the contributor’s name, 

address, occupation and employer. 

100.12, 102.8(b) and 102.17(c)(4)(ii). 

The date of receipt is the date the joint fundraising 

representative receives the contribution. 102.17(c)

(3)(iii).

Prohibited Contributions 

The joint fundraising representative must also keep 

a record of the total amount of prohibited contributions received, if any, and of all transfers containing prohibited funds made to participants that may 

accept them. 102.17(c)(4)(ii).

Disbursements 

The joint fundraising representative must retain, for 

three years, records on all disbursements made for 

the joint fundraiser. 102.9. If a commercial fundraising firm or agent is used, it must forward required 

records on disbursements to the joint fundraising 

representative. 102.17(c)(4)(iii).

10. Paying Expenses: Step 1— 

Allocating Gross Proceeds

The joint fundraising representative may make payments for fundraising expenses from gross proceeds collected at the fundraiser (and from funds 

advanced by the participants). 102.17(c)(7)(iii). 

Nevertheless, it must allocate (but not transfer) 

gross proceeds among the participants. 

Generally, the joint fundraising representative must 

allocate gross proceeds according to the allocation 

formula. However, as stated in the fundraising 

notice, the formula may change if the allocation 

results in: 

• An excessive contribution from a contributor 

to one of the participating committees; or 

• A surplus for a participant raising money solely 

to pay off campaign debts. 

Reallocation under these circumstances must be 

based on the other participants’ proportionate 

shares under the allocation formula. If reallocation 

results in a contributor’s exceeding the contribution limits for the remaining participants, the joint 

fundraising representative must return the excess 

amount to the contributor. 102.17(c)(6)(i).
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Joint Fundraising

APPENDICES

Example 

Using the same example mentioned above (allocation formula: Committees A and B, 25 percent each; 

Committee C, 50 percent), the participants receive 

a $2,000 contribution from a donor who had previously contributed up to his limit to Committee C. 

If the joint fundraising representative were to divide 

the contribution according to the allocation formula, Committee C would receive an excessive 

contribution of $1,000. Instead, the excess $1,000 

is divided equally between Committees A and B, 

since their proportionate shares under the allocation formula are equal. Each receives an extra $500, 

bringing their total allocation to $1,000 apiece. 

If, however, Committee A can accept only $800 

from the contributor without exceeding the limit, 

the excess $200 is allocated to Committee B. If 

Committee B cannot accept the money for the 

same reason, the $200 must be returned to the 

contributor.

Designated Contributions 

Designated or earmarked contributions that exceed 

the contributor’s limit for a participant may not be 

reallocated without the prior written consent of 

the contributor. 102.17(c)(6)(ii).

Prohibited Contributions 

Prohibited contributions must be distributed only 

to the unregistered participants that may lawfully 

accept them; they do not have to be distributed 

according to the allocation formula. 102.17(c)(6)(iii).

11. Paying Expenses: Step 2— 

Allocating Expenses

After gross proceeds are allocated, the joint fundraising representative must calculate each participant’s share of expenses based on its actual share of 

gross proceeds. This allocation may differ from the 

original formula—see example below. (Prohibited 

contributions may be excluded from the gross proceeds when determining the ratio.) 102.17(c)(7)(i)

(A). Expenses for a series of fundraising events 

must be allocated on a per-event basis. 102.17(c)(7)

(i)(C). 

Example 

At the start of the fundraiser, Committees A, B and 

C agree to allocate 25 percent of proceeds and 

expenses to Committee A, 25 percent to Committee B and 50 percent to Committee C. However, 

because the joint fundraising representative must 

reallocate some contributions, Committee A is 

actually allocated 20 percent of gross proceeds; 

Committee B, 35 percent; and Committee C, 45 

percent. The joint fundraising representative must 

allocate the joint fundraising expenses, $10,000, on 

the same basis: $2,000 to Committee A, $3,500 to 

Committee B and $4,500 to Committee C.

Excess Payment 

If a participant pays for more than its allocated 

share of expenses, the excess payment is considered a contribution, subject to the Act’s limitations 

and prohibitions (see “Start-Up Costs,” page 105). 

102.17(c)(7)(i)(B). (Party committees are excepted 

from this rule under certain circumstances; see 

“Exception for Political Parties” below.) 

Remember, if an unregistered participant makes 

such a contribution, the payment may trigger registration and reporting requirements for that organization. 100.5.

12. Paying Expenses: Step 3— 

Calculating Net Proceeds

The fundraising representative may delay transferring net proceeds to participants until after it 

receives all contributions and pays all expenses for 

the fundraiser. To determine net proceeds, the joint 

fundraising representative subtracts the participant’s 

share of expenses from its share of gross proceeds. 

102.17(c)(3)(ii) and (c)(7)(i)(A). 

Example

Committees A, B and C raise $50,000 in gross proceeds and spend $10,000 in expenses, leaving 

$40,000 in net proceeds. The joint fundraising rep-
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Campaign Guide for Nonconnected Committees

APPENDICES

resentative allocates $10,000 (20 percent) in gross 

proceeds to Committee A and $2,000 (20 percent) 

in expenses; Committee A’s net proceeds equal 

$8,000.

13. Reporting

Joint Fundraising Representative 

The fundraising representative reports all joint 

fundraising proceeds in the reporting period in 

which they are received. If any prohibited contributions are received for a participating unregistered 

organization, the fundraising representative must 

report them as a memo entry. Any Schedules A 

used to itemize contributions must clearly indicate 

on the schedule that the receipts are joint fundraising proceeds. 102.17(c)(3)(iii) and (c)(8)(i)(A). 

The fundraising representative must also report all 

disbursements made for the joint fundraiser in the 

reporting period in which they are made. 102.17(c)

(8)(ii). Transfers of net proceeds to the joint fundraising participants are reported as transfers to 

affiliated committees and itemized on a separate 

Schedule B for that category.

Electronic Filing

A joint fundraising representative must file electronically if its total yearly contributions or total 

yearly expenditures exceed, or are expected to 

exceed, $50,000. 104.18. For more information on 

electronic filing, see page 51.

Participants

After the joint fundraising representative distributes 

the net proceeds, each participating political committee reports its share as a transfer-in from the 

fundraising representative. Using the records 

received from the fundraising representative, a participating committee itemizes its share of gross 

receipts as contributions from the original donors 

on a memo entry Schedule A (to the extent 

required by the rules on itemization—see page 56). 

When itemizing gross contributions, the participant 

must report the date of receipt as the day the fundraising representative received the contribution. 

102.17(c)(3)(iii) and (c)(8)(i)(B). 

Note that, if the fundraising representative is one of 

the participating committees (rather than a committee established solely for the joint fundraiser), it 

must itemize its own share of gross receipts in 

addition to reporting total fundraising proceeds.

14. Exception for Political 

Parties

Payments by Party Committees

Payments made by a party committee on behalf of 

another party committee are considered transfers 

of funds rather than contributions. Because there is 

no limit on transfers between party committees of 

the same political party, a party committee may pay 

any amount of another party committee’s allocated 

start-up costs and fundraising expenses. Moreover, 

if all the participants in the fundraiser are party 

committees, start-up costs and fundraising expenses 

need not be allocated at all. 102.6(a)(1)(i) and (ii); 

102.17(b)(3)(iii) and (c)(7)(ii). 

Payments by Unregistered Party 

Organizations

The same exception also applies to unregistered 

party organizations. They must, however, use permissible funds when making payments for start-up 

costs and fundraising expenses. Furthermore, such 

payments by a party organization on behalf of a registered party committee count against the $1,000 

contribution/expenditure threshold for registration 

as a political committee. 100.5(c); 102.6(a)(2); and 

102.17(c)(7)(ii).
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Partnership Contributions

APPENDICES

C. Partnership 

Contributions

Outlined below are special rules concerning contributions from partnerships to nonconnected committees.

In some cases, limited liability companies (LLCs) are 

treated as partnerships. For the purposes of contribution limitations and prohibitions, an LLC is 

treated as a partnership if:

• It does not have publicly traded shares; and

• It has chosen to file, under IRS rules, as a partnership; or

• It has made no choice, under IRS rules, as to 

whether it is a corporation or a partnership. 

110.1(g)(2) and (3).

Under these conditions, this appendix would apply 

to those LLCs.

1. Contribution Limits

Contributions Made by Partnership

A partnership may make monetary or in-kind contributions aggregating up to $5,000 per calendar 

year to a nonconnected committee.1 In addition, a 

contribution from a partnership counts proportionately against each participating partner’s own limit 

with respect to the same committee. 110.1(d) and 

(e).

Contributions Made by 

Individual Partners

Each partner may make monetary or in-kind contributions aggregating up to $5,000 per calendar year 

to a nonconnected committee. 110.1(d). Although 

contributions made by the partnership as a whole 

count proportionately against each partner’s $5,000 

1 A partnership may make contributions to other 

political committees—including candidate committees 

and party committees—subject to applicable limits. 

See the ‘Contribution Limits’ chart on page 17.

limit, contributions made by individual participating 

partners from their own funds do not count against 

the partnership’s limit. 110.1(e).

2. Attribution Among Partners

Formula

A portion of the partnership contribution must be 

attributed to each contributing partner. If all partners within the organization are contributing, the 

partnership may attribute the contribution according to each partner’s share of the firm’s profits. 

However, if the partnership attributes a contribution on another basis agreed to by the partners, or 

if it attributes contributions only to certain partners, the following rule must be observed:

• The profits of only the partners to whom the 

contribution is attributed are reduced (or their 

losses increased) in the amount of the contribution attributed to them. 

The portion attributed to each partner must not 

exceed the individual partner’s contribution limit 

when aggregated with other contributions from 

that person. 110.1(e)(2).

Notice to Recipient Committee

Because a contribution from a partnership is a joint 

contribution, the partnership must provide to the 

recipient committee, along with the contribution, a 

written notice listing the names of the contributing 

partners and the amount to be attributed to each. 

However, unlike other joint contributions, the signature of each contributing partner is not required. 

110.1(k)(1) and (2).
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APPENDICES

3. Prohibited Partnership 

Contributions

Partnerships with Corporate Partners 

or Members

Because contributions from corporations are prohibited, a partnership with corporate partners or 

members may not attribute any portion of a contribution to the corporate partners.2

 110.1(e)(2) and 

114.2(b)(1). A partnership composed solely of corporate partners or members may not make any 

contributions. AO 1981-56.

Professional Corporations 

Although law firms, doctors’ practices and similar 

groups are often organized as partnerships, some of 

these groups may instead be organized as professional corporations. Unlike a partnership, a professional corporation is prohibited from making any 

contributions. 114.2(b). See also 114.7(d).

Partnerships with Foreign National 

Members

Because contributions from foreign nationals are 

prohibited, a partnership may not attribute any portion of a contribution to a partner who is a foreign 

national. 110.20(b).

Partnerships with Federal Government 

Contracts

A partnership which is negotiating a contract with 

the federal government or which has not completed performance of such a contract is prohibited 

from making contributions. However, an individual 

partner in such a firm may make contributions from 

personal funds (rather than from funds drawn on 

the partnership’s accounts). 115.4. See also AOs 

2005-20 and 1991-1. Also, an individual who is in 

his or her own right, or as a sole proprietor, a federal government contractor may not make contributions using any funds (business or personal) 

2 Partnerships that reorganize as corporations are 

subject to FEC rules that apply to corporations. See the 

Campaign Guide for Corporations and Labor Organizations.

under his or her control (however the individual’s 

spouse is not prohibited from making a personal 

contribution). 115.5.

4. Reporting Partnership 

Contributions

Included in Total Figure

Partnership contributions are included in the total 

figure reported for “Contributions from Individuals/

Persons Other Than Political Committees” on the 

Detailed Summary Page of Form 3X.

Itemization

If a partnership contribution exceeds $200 or 

causes the partnership’s contributions to a candidate or committee to aggregate to over $200 during a calendar year, the committee must itemize the 

contribution on a Schedule A used for “Contributions from Individuals/Persons Other Than Political 

Committees” (Line 11a(i)).

Additionally, if an individual partner’s share of the 

contribution exceeds $200 when combined with 

other contributions received from that partner in 

the same calendar year, the committee must disclose, as a memo entry, itemized information on the 

partner (name, address, occupation, date contribution received, partner’s share of contribution and 

aggregate year-to-date total of contributions made 

by that partner). 104.8 and 110.1(e).

In-Kind Contributions

A committee reports the value of an in-kind contribution from a partnership in the same way it 

reports a monetary contribution. In addition, as 

with all in-kind contributions, the committee must 

report the value of the in-kind contribution as an 

operating expenditure. Moreover, an in-kind contribution itemized on Schedule A must also be itemized on a Schedule B for operating expenditures. 

104.13 and 110.1(e). However, any information 

about a partner itemized as a memo entry on 

Schedule A does not have to be reported on Schedule B. See page 58.
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Partnership Contributions

APPENDICES

5. Partnership Contribution 

Plans

In several advisory opinions, the Commission has 

said that a partnership may set up an internal plan 

to facilitate contributions from individual partners 

or the partnership as a whole to candidates or 

political committees (other than a nonconnected 

committee sponsored by the firm). In several advisory opinions, the Commission has said that incidental expenses incurred to administer such plans 

do not trigger a requirement, on the part of the 

firm, to register as a political committee. See AOs 

1984-18, 1984-10, 1982-13, 1981-50 and 1980-72 

for more information.

PARTNERSHIP CONTRIBUTIONS
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113

Earmarked and Bundled Contributions

APPENDICES

D. Earmarked 

and Bundled 

Contributions

An earmarked contribution is one which the contributor directs (either orally or in writing) to a 

clearly identified candidate or candidate’s committee through an intermediary or conduit. Earmarking may take the form of a designation, instruction 

or encumbrance and may be direct or indirect, 

express or implied, written or oral. 110.6(b)(1). 

Earmarked contributions require additional disclosure, as summarized below. In addition, under the 

provisions of the Honest Leadership and Open 

Government Act of 2007 (HLOGA), Pub. Law No. 

110-81, 121 Stat. 735, signed into law September 14, 

2007, certain “bundled” contributions may trigger 

additional disclosure of the identity of the “bundler,” 

as summarized in section 6 of this Appendix. As of 

this Guide’s publication, regulations implementing 

these provisions of HLOGA had not taken effect.

1. Earmarked Contributions

Conduit/Intermediary

Anyone who receives and forwards an earmarked 

contribution to a candidate or a candidate committee is considered a conduit or intermediary. 

110.6(b)(2). (The terms “conduit” and “intermediary” are interchangeable; “conduit” will be used in 

the remainder of this appendix.).

Individuals, political committees, unregistered PACs 

and partnerships may act as conduits for earmarked 

contributions.

Persons Not Considered Conduits

For the purposes of the earmarking rules, certain 

individuals and organizations are not considered 

conduits even though they may participate in activities to raise money for a candidate. These persons 

include:

• An employee or full-time volunteer working for 

a candidate committee;

• An individual who occupies a significant position in a candidate’s campaign and who is 

expressly authorized to raise money on behalf 

of the candidate;

• A committee affiliated with the candidate committee; and

• A commercial fundraising firm retained by the 

candidate committee.

110.6(b)(2)(i).

Prohibitions Apply

No corporation, labor organization or other entity 

prohibited from making contributions in connection 

with federal elections may act as a conduit for an 

earmarked contribution. A nonconnected committee or a separate segregated fund, however, may act 

as a conduit. 110.6(b)(2)(ii); 114.2(f)(3).

Furthermore, no individual may receive a contribution on behalf of a candidate (as a conduit or otherwise) while acting as the representative of a corporation, labor organization or other entity prohibited 

from making contributions. 110.6(b)(2)(i)(A) and 

(E). See also AOs 2004-19 and 1986-4.

2. Effect on Contribution Limits

Contributor’s Limit

An earmarked contribution counts against the contributor’s contribution limit for the recipient candidate. 110.6(a).

Conduit’s Limit

Direction or Control

The conduit’s contribution limit is affected when 

the conduit exercises direction or control over the 

contributor’s choice of the recipient candidate. In 

that case, the full amount of the contribution 

counts against the limits of both the original contributor and the conduit, even though the candidate 

receives only one check. Also, if the conduit solicits 

contributions to the candidate’s campaign through 
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the conduit, then the conduit’s direct costs of solicitation are either an in-kind contribution to the candidate or an independent expenditure. For examples of how the Commission has viewed the 

“direction or control” rule in specific situations, see 

AOs 2006-30, 2003-23, 1986-4, 1981-57 and 

1980-46.

Effect on Unregistered Organization

An unregistered organization acting as a conduit 

should be aware that conduit activity could result in 

a contribution by the organization, under the circumstances described above. In such a case, the 

activity may trigger registration requirements for 

the unregistered organization.

3. Forwarding Earmarked 

Contributions

10-Day Limit

The committee must forward an earmarked contribution, along with a report (see below), to the 

recipient candidate committee within 10 days of 

receiving the contribution. 102.8(a) and (c); 110.6(c)

(1)(iii). However, in certain situations, the Commission has concluded that the 10-day forwarding 

requirement is tolled until a potential candidate’s 

identity and candidacy status are determined. See, 

e.g., AOs 2006-30 and 2003-23.

4. Transmittal Report

Along with the funds, the conduit must forward to 

the recipient candidate committee a transmittal 

report containing information that the candidate’s 

campaign committee will need for its own records 

and reports. 110.6(c)(1).

Contributions Exceeding $50

When an earmarked contribution exceeds $50, the 

accompanying report must contain the full name 

and mailing address of the original contributor, the 

date the contribution was received by the conduit 

and the amount. 102.8(a) and 110.6(c)(1)(iv)(A). 

The report should also state the election designated by the contributor, if any. 110.1(b)(3).

Contributions Exceeding $200

When an earmarked contribution exceeds $200, 

the accompanying report must contain the full 

name and mailing address of the contributor, the 

contributor’s occupation and employer, the date the 

contribution was received by the conduit and the 

amount. 102.8(a) and 110.6(c)(1)(iv). The report 

should also state the election designated by the 

contributor, if any. 110.1(b)(3).

5. Reporting Conduit Activity 

on Form 3X

The conduit must comply with special reporting 

rules, which vary depending on whether the contribution was deposited in the conduit’s bank account 

or was passed on directly to the campaign in the 

form of the original contributor’s check. 110.6(c)(1)

(v).

A nonconnected committee acting as a conduit 

must disclose its activity on its next regularly scheduled FEC report. 110.6(c)(1)(ii).

Contributions Deposited in 

Committee’s Account

Schedule A

If a nonconnected committee deposits an earmarked contribution, the committee reports the 

following information on Schedule A:

• The name and mailing address of each person 

making an earmarked contribution (including 

earmarked contributions of $200 or less) 

(110.6(c)(1)(iv)(A));

• The occupation and employer of each individual 

making an earmarked contribution exceeding 

$200 (110.6(c)(1)(iv)(A));

• The candidate designated by the contributor as 

the recipient of the contribution (110.6(c)(1)(iv)

(B));

• The amount of the earmarked contribution 

(110.6(c)(1)(iv)(B)); 
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• The election designated by the contributor, if 

any (110.1(b)(3)); and 

• The date the contribution was received by the 

conduit (110.6(c)(1)(iv)(B)).

Schedule B

Once the committee has forwarded the contribution to the candidate (after depositing it in its own 

account), the committee reports on Schedule B:

• The candidate designated by the contributor 

(110.6(c)(1)(iv)(B));

• The date the contribution was forwarded 

(110.6(c)(1)(iv)(C)); 

• The amount forwarded to the candidate 

(110.6(c)(1)(iv)(B));

• The election designated by the contributor, if 

any (110.1(b)(3)); 

• The name of the contributor (110.6(c)(1)(iv)

(A));

• A notation that the contribution was forwarded 

in the form of a check drawn on the conduit’s 

account (110.6(c)(1)(iv)(C)); and 

• A statement indicating that the conduit’s limit 

was also affected, if appropriate. (110.6(d)(2)).

Undeposited Contributions

If the committee forwards the contribution without 

depositing it first (i.e., in the form of the contributor’s original check), the committee must itemize 

the same information listed above in memo entries 

on Schedules A and B. 110.6(c)(1)(v). The entries 

should indicate that the contribution was passed on 

in the form of the contributor’s original check and, 

if appropriate, should indicate that the conduit’s limits for that candidate were affected. 110.6(d)(2).

6. Contributions Bundled by 

Lobbyists/Registrants and 

Lobbyist PACs

Under the provisions of HLOGA, additional disclosure is required for certain “bundled” contributions. 

“Bundled” contributions include contributions 

physically collected and forwarded by a lobbyist/

registrant or lobbyist PAC, as well as contributions 

for which the lobbyist/registrant or lobbyist PAC 

receives credit by the recipient authorized committee, through record, designation or other form of 

recognition. The Commission is currently undertaking a rulemaking to implement the new law. For 

more information, visit http://www.fec.gov/law/law_

rulemakings.shtml#bundling.1

1 The requirements of HLOGA apply to the 

first reports required to be filed after a 90-day 

period following promulgation of the FEC’s 

new regulations implementing the law. 
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117

E. Compliance with 

Other Laws

In addition to complying with the Federal Election 

Campaign Act, nonconnected committees must 

observe laws and rules outside the Commission’s 

jurisdiction.

1. Tax Laws

Nonconnected committees should be aware that 

they have to comply with federal and state laws on 

income tax. For information on federal tax laws, 

see the Internal Revenue Service web site at www.

irs.gov/polorgs. Questions may be directed to the 

IRS by telephone (toll-free) at 1-877/829-5500.

Committees also need to obtain a taxpayer ID 

number. The IRS web site provides information on 

how to do this, including online filing information; 

go to www.irs.gov and type “EIN” in the search box 

on any page. Committees seeking a taxpayer ID 

number may also call the IRS at 800/TAX-FORM 

(1-800/829-3676) for information. Nonconnected 

committees should also consult the appropriate 

state agency for information on state income tax 

laws.

Note that, under the Internal Revenue Code, a 

committee may have to include a special solicitation 

notice in any fundraising solicitation. See “IRS 

Notice Requirements,” page 11.

2. Communications Act

For information on rules concerning rates for purchasing broadcast time, equal access to broadcast 

media and procedures for filing complaints in this 

area, contact the Federal Communications Commission, Mass Media Bureau, Political Programming 

Staff, 445 12th Street, SW, Washington, DC 20554 

(202/418-1440 or 1-888/225-5322, or online at 

www.fcc.gov/mb/policy/political).

3. Hatch Act 

For information on the Hatch Act, which regulates 

political activity by federal employees, contact the 

U. S. Office of Special Counsel, 1730 M Street, NW, 

Suite 218, Washington, DC 20036-4505 

(1-800/854-2824 or 202/254-3650 or at http://

www.osc.gov/hatchact.htm).
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119

F. Definitions

Act – The Federal Election Campaign Act of 1971as 

amended (52 U.S.C. §§3101–30146). 100.18.

Administrative Expenses – The costs of operating 

a nonconnected committee, including salaries, rent 

and supplies, and other operating costs. 114.1(b).

Advisory Opinion (AO) – A formal ruling from the 

Commission regarding the legality of a specific 

activity proposed in an advisory opinion request 

(AOR). Part 112. For information on requesting an 

AO, see page i

Affiliated Committees – All political committees 

established, financed, maintained or controlled by 

the same person, group of persons or organization. 

Affiliated political committees are considered one 

political committee for purposes of contribution 

limits. 100.5(g); 110.3(a).

Authorized Committee – Any political committee, 

including the principal campaign committee, authorized in writing by a federal candidate to receive 

contributions and make expenditures on his or her 

behalf. 100.5(f)(1). Authorized committees are 

often referred to as “candidate committees” or 

“campaign committees.”

Bank – A state bank; a federally chartered depository institution (including a national bank); or a 

depository institution insured by the Federal 

Deposit Insurance Corporation or the National 

Credit Union Administration. 100.82(a)-(d); 

100.142(a)-(d) and 103.2.

Candidate – An individual seeking nomination or 

election to federal office becomes a candidate when 

he or she, or agents acting on his or her behalf, 

raise contributions that exceed $5,000 or make 

expenditures that exceed $5,000. 100.3.

Candidate Committee – See Authorized Committee.

Clear and Conspicuous – A disclaimer is clear and 

conspicuous if the print is not difficult to read and 

the placement cannot be easily overlooked. 

110.11(c)(1). 

Clearly Identified Candidate – A candidate is 

clearly identified when his or her name, nickname, 

photograph or drawing appears or when his or her 

identity is apparent by unambiguous reference. 

100.17; 106.1(d).

Commercial Vendor – Any persons providing goods 

or services to a candidate or political committee 

whose usual and normal business involves the sale, 

rental, lease or provision of those goods or services. 116.1(c).

Connected Organization – An organization that 

uses its treasury funds to establish, administer or 

solicit contributions to a separate segregated fund. 

100.6.

Contribution – A payment, service or anything of 

value given to influence a federal election or the 

payment by any person of compensation to another 

person if those services are rendered without 

charge to a political committee for any purpose. 

100.52(a) and 100.54.

Coordinated – Made in cooperation, consultation 

or concert with, or at the request or suggestion of, 

a candidate, a candidate’s authorized committee or 

their agents, or a political party committee or its 

agents. 109.20(a).

Coordinated Communication – A communication 

that satisfies a three pronged test:

• The communication must be paid for by a person other than a federal candidate, authorized 

committee, or a political party committee, or 

any agents of the aforementioned entities with 

whom the communication is coordinated. (See, 

Party Coordinated Communication, below);

• One or more of the four content standards set 

forth in 109.21(c) must be satisfied; and

• One or more of the five conduct standards set 

forth in 109.21(d).

A payment for a communication satisfying all three 

prongs is an in-kind contribution to the candidate 

or political party committee with which it was 

coordinated. 109.21. See Chapter 6.

Corporation – Any separately incorporated entity 

(other than a political committee that has incorporated for liability purposes only). 100.134(l) and 

114.12(a). The term corporation covers both forprofit and nonprofit incorporated organizations and 
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includes nonstock corporations, incorporated 

membership associations and incorporated cooperatives. 100.134(I).

Date Contribution Is Made – The date the contributor relinquishes control over a contribution; in 

the case of an in-kind contribution, the date the 

goods or services are provided by the contributor. 

110.1(b)(6). 

Date Contribution Is Received – The date the 

campaign (or campaign agent) takes possession of 

the contribution. This date is used for FEC reporting. 102.8(a).

Delegate – An individual who is or seeks to 

become a delegate to a national nominating convention or to a state, district or local convention, caucus or primary held to select delegates to a 

national nominating convention. 110.14(b)(1). 

Delegate Committee – A group organized for the 

purpose of influencing the selection of delegates. 

The term includes a group of delegates, a group of 

individuals seeking to become delegates and a 

group of individuals supporting delegates. 110.14(b)

(2). 

Direct Mail – A communication to the general public using either a commercial mailing firm or mailing 

lists purchased from a commercial vendor. 

100.87(a), 100.89(a), 100.147(a) and 100.149(a).

Disbursement – Any purchase or payment made by 

a political committee or any other person that is 

subject to the Act. 300.2(d).

Draft Committee –  A political committee established solely to draft an individual or to encourage 

him or her to become a candidate. 102.14(b)(2).

Earmarked Contribution – A contribution that the 

contributor directs (either orally or in writing) to a 

clearly identified candidate or authorized committee through an intermediary or conduit. Earmarking may take the form of a designation, instruction 

or encumbrance, and it may be direct or indirect, 

express or implied. 110.6. See Appendix D. 

Election – Any one of several processes by which 

an individual seeks nomination for election, or election, to federal office. They include: a primary election, including a caucus or convention that has 

authority to select a nominee; a general election; a 

runoff election; and a special election held to fill a 

vacant seat. 100.2. 

Election Cycle –  The period beginning the day 

after the previous general election for a given federal office and ending on the date of the general 

election for that office. The number of years in an 

election cycle differs according to the federal office 

sought. The election cycle spans:

• Two years for House candidates; 

• Four years for Presidential candidates; and

• Six years for Senate candidates.

See 100.3(b).

Electioneering Communication – Any broadcast, 

cable or satellite communication that 1) refers to a 

clearly identified candidate for federal office; 2) is 

publicly distributed within certain time periods 

before an election and 3) is targeted to the relevant electorate. 100.29(a).

Election Year – A year in which there are regularly 

scheduled elections for federal office (i.e., evennumbered years).

Expenditure – A purchase or payment made in 

connection with or for the purpose of influencing a 

federal election. A written agreement to make an 

expenditure is also considered an expenditure. 

100.111(a); 100.112; 114.1(a).

Express Advocacy – Unambiguously advocating the 

election or defeat of a clearly identified federal candidate. There are two ways that a communication 

can be defined as express advocacy (candidate 

advocacy): by use of certain “explicit words of advocacy of election or defeat” and by the “only reasonable interpretation” test. 100.22. See Chapter 6 

for further detail.

FECA – The Federal Election Campaign Act of 1971, 

as amended (52 U.S.C. §§30101–30146). 100.18. 

Sometimes referred to as “the Act.” 

FEC Identification Number – Number assigned to 

a political committee upon registration with the 

FEC. Used for identification purposes with the FEC 

only, this number is not a taxpayer identification 

number.

Federal Funds – Funds that comply with the limitations, prohibitions and reporting requirements of 

the Federal Election Campaign Act (FECA). 300.2(g). 
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Definitions

APPENDICES

Corporations, unions, foreign nationals, national 

banks and federal government contractors are prohibited from making contributions or expenditures 

in connection with a federal election. 52 U.S.C. §§ 

30118, 30119 and 30121. See also 52 U.S.C. §30122 

prohibiting contributions in the name of another. 

Permissible sources of funds for contributions to 

federal political committees include individuals and 

entities that are not otherwise prohibited.

Federal Office – Includes President, Vice President, 

Senator and the following members of the House 

of Representatives: Representative, Delegate (the 

District of Columbia, American Samoa, Guam, Virgin 

Islands) and Resident Commissioner (Puerto Rico). 

100.4.

Federal Officeholder – An individual elected to or 

serving in the office of President or Vice President 

of the United States, or a Senator or Representative in, or a Delegate or Resident Commissioner to, 

the Congress of the United States. 113.1(c) and 

300.2(o).

Foreign National – (1) an individual who is not a 

citizen of the United States or a national of the 

United States and has not been lawfully admitted to 

the U.S. for permanent residence, as defined in 8 

U.S.C. §1101(a)(20); or (2) a foreign principal, as 

defined in 22 U.S.C. §611(b). 110.20(a)(3).

Generic Voter Drive – Voter identification, voter 

registration and get-out-the-vote drives, or any 

other activities that urge the general public to register, vote or support candidates of a particular 

party or associated with a particular issue, without 

mentioning a specific candidate. 106.6(b)(1)(iii).

Government Contractor – A person who enters 

into a contract, or is bidding on such a contract, 

with any agency or department of the United States 

government and is paid, or is to be paid, for services, materials, equipment, supplies, land or buildings with funds appropriated by Congress. 115.1.

HLOGA – The Honest Leadership and Open Government Act of 2007, Pub. Law No. 110-81, 121 Stat. 

735, which amended parts of the FECA.

Identification – For purposes of recordkeeping and 

reporting, a person’s full name and address and, in 

the case of an individual, his or her occupation 

(principal job title or position) and employer (organization or person by whom an individual is 

employed) as well. 100.12, 100.20 and 100.21.

Independent Expenditure – An expenditure for a 

communication which expressly advocates the election or defeat of a clearly identified candidate and 

that is not made in cooperation, consultation or 

concert with, or at the request or suggestion of, any 

candidate, or his or her authorized committees or 

agents, or a political party committee or its agents. 

100.16. See Chapter 6.

In-Kind Contribution – A contribution of goods, 

services or property offered free or at less than the 

usual and normal charge. The term also includes 

payments made on behalf of, but not directly to, 

candidates and political committees. 100.52(d).

Joint Contribution – A contribution made by more 

than one person on a single check or other written 

instrument. 110.1(k)(1). 

Joint Fundraising – Fundraising conducted jointly 

by a political committee and one or more other 

committees. 102.17. See Appendix B.

Labor Organization – An organization, agency or 

employee representative committee or plan in 

which employees participate and which deals with 

employers on grievances, labor disputes, wages, 

hours of employment or working conditions. 

114.1(d).

Leadership PAC – A political committee that is 

directly or indirectly established, financed, maintained or controlled by a federal candidate or 

officeholder which is neither an authorized committee nor affiliated with the candidate’s authorized 

committee. 52 U.S.C. §30104(i)(8)(B). 

Limited Liability Company (LLC) – A business 

entity that is recognized as a limited liability company under the laws of the state in which it is 

established. LLCs that are treated as partnerships 

under the IRS code may make contributions. LLCs 

that have publicly traded stock or are treated as 

corporations under the IRS code are prohibited 

from making contributions or expenditures. 

110.1(g).

Mass Mailing – A mailing by U.S. mail or facsimile of 

more than 500 pieces of mail matter of an identical 

or substantially similar nature within any 30-day 

period. This does not include e-mail or other Inter-
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net communications. 100.27. See Public Communication.

Memo Entry – Supplemental or explanatory information on a reporting schedule. The dollar amount 

of a memo entry is not included in the total figure 

for the schedule. A memo entry is often used to 

disclose additional information about an itemized 

transaction that is included in the total receipts or 

disbursements for the current report or a previous 

report.

Multicandidate Committee – A political committee that has been registered at least 6 months, has 

more than 50 contributors and, with the exception 

of state party committees, has made contributions 

to at least 5 candidates for federal office. 100.5(e)

(3).

MUR (Matter Under Review) – An FEC enforcement action, initiated by a sworn complaint or by an 

internal administrative action. 

National Party Committees – Political committees 

established and maintained by a national political 

party. A party’s national committee, House campaign committee and Senate campaign committee 

are defined as national party committees. 110.1(c)

(2). See also Advisory Opinion 2006-36.

Negative Entry – A negative amount, shown in 

parentheses on a reporting schedule. The amount 

is subtracted from the total for that Schedule.

Net Debts Outstanding – The total of a candidate 

committee’s unpaid debts incurred with respect to 

a particular election, including estimated costs to 

liquidate the debts plus costs of terminating political activity (if appropriate) minus cash on hand and 

receivables. 110.1(b)(3)(ii); 110.2(b)(3)(ii).

Nonconnected Committee – A political committee 

that is not established or administered by a candidate, a candidate’s authorized committee, political 

party, corporation or labor organization. 106.6(a).

Nonelection Year – A year in which there is no regularly scheduled federal election (i.e., an odd-numbered year).

Nonfederal Account or Committee – An account 

or organization established solely for activity in 

connection with nonfederal (state and local) elections. Distinguished from political committee.

Nonfederal Election – An election for state or 

local office.

Ongoing Committee – A political committee that 

has not terminated and does not qualify as a terminating committee. 116.1(b).

Operating Expenditures – A committee’s day-today expenditures for items such as rent, overhead, 

administration, personnel, equipment, travel, advertising and fundraising. 106.1(c).

PAC – Acronym for political action committee.

Party Committee – A political committee which 

represents a political party and is part of the official 

party structure at the national, state or local level. 

100.5(e)(4).

Party Coordinated Communication – A communication that satisfies a similar three-pronged test as 

for a “coordinated communication” (see above), 

except that the first prong requires that the communication be paid for by a political party committee or its agents. A payment for a communication 

satisfying all three prongs is either an in-kind contribution to, or a “coordinated party expenditure” on 

behalf of, the candidate with whom it was coordinated. 109.37.

Permissible Funds – Funds which do not violate 

the Act’s limits or prohibitions. See Federal Funds.

Person – An individual, partnership or any group of 

persons (such as a political committee, corporation 

or labor organization), not including the federal 

government. 100.10.

Political Action Committee (PAC) – Popular term 

for a political committee that is neither a party 

committee nor a candidate committee. PACs sponsored by a corporation or labor organization are 

called separate segregated funds (SSFs); PACs without a corporate or labor sponsor are called nonconnected committees.

Political Committee – An entity that meets one of 

the following conditions:

• Any separate segregated fund upon its establishment. 

• A state party committee or nonparty committee, club, association or other group of persons 

that receives contributions or makes expenditures, either of which aggregate over $1,000 

during a calendar year.
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APPENDICES

• A local unit of a political party that: (1) receives 

contributions aggregating over $5,000 during a 

calendar year; (2) makes contributions or 

expenditures aggregating over $1,000 during a 

calendar year; or (3) makes payments aggregating over $5,000 during a calendar year for 

exempt party activities (100.80, 100.87 and 

100.89; 100.140, 100.147 and 100.149).

• An authorized committee of a candidate (see 

candidate committee).

100.5.

Political Party – An organization that nominates or 

selects a candidate for election to federal office 

whose name appears on the election ballot as the 

candidate of the organization. 100.15.

Principal Campaign Committee – An authorized 

committee designated by a candidate as the principal committee to raise contributions and make 

expenditures for his or her campaign for federal 

office. 100.5(e)(1). See Authorized Committee.

Prohibited Sources – Those entities that are prohibited from making contributions or expenditures 

in connection with, or for the purpose of influencing, a federal election. 110.4, 110.20, 114.2 and 

115.2. See Chapter 4.

Public Communication – A communication by 

means of any broadcast, cable or satellite communication, newspaper, magazine, outdoor advertising 

facility, mass mailing (500 pieces of mail of substantially similar nature within any 30-day period) or 

telephone bank (500 calls of a substantially similar 

nature within any 30-day period) to the general 

public, or any other form of general public political 

advertising. The term general public political advertising does not include communications over the 

Internet, except for communications placed for a 

fee on another person’s web site. 100.26, 100.27 

and 100.28. 

Reattributed Contribution – The portion of an 

excessive contribution that has been attributed in 

writing to another contributor and signed by both 

contributors. 110.1(k)(3)(ii). See Chapter 3.

Receipt – Anything of value (money, goods, services 

or property) received by a political committee.

Redesignated Contribution – With regard to contributions made to candidates, the portion of a contribution (usually excessive) that has been designated by the contributor, in writing, to an election 

other than the one for which the funds were originally given. 110.1(b)(5).

Refunded Contribution – A contribution is 

refunded when the recipient committee deposits 

the contribution and sends the contributor a check 

for the amount (or a portion) of the contribution. 

103.3(a). Compare with the definition of returned 

contribution.

Restricted Class – The executive and administrative 

personnel, and stockholders or members (and the 

families of each) of a corporation or labor organization. 114.1(j).

Returned Contribution – A contribution is 

returned when the recipient committee sends the 

original check (or other negotiable instrument) 

back to the contributor, without depositing it. 

103.3(a). Compare with the definition of refunded 

contribution.

Runoff Election – An election held after a primary 

or a general election when no candidate wins the 

previous election. 100.2(d).

Separate Segregated Fund (SSF) – A political committee established, administered or financially supported by a corporation or labor organization, popularly called a corporate or labor political action 

committee or PAC. 114.1(a)(2)(iii).

Special Election – A primary, general or runoff 

election which is not a regularly scheduled election 

and which is held to fill a vacancy in the House of 

Representatives or Senate. 100.2(f).

State Party Committee – A political committee 

which, by virtue of the bylaws of a political party or 

the operation of state law, is responsible for the 

day-to-day operation of the party at the state level, 

including an entity that is directly or indirectly 

established, financed, maintained or controlled by 

that organization, as determined by the Commission. 100.14(a).

Telephone Bank – More than 500 telephone calls 

of an identical or substantially similar nature within 

any 30-day period. This does not include e-mail or 

other Internet communications transmitted over 

telephone lines. 100.28. See Public Communication.
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Terminating Committee – A political committee 

that is winding down its activities in preparation for 

filing a termination report. A terminating committee has ceased to make or receive contributions 

(other than to receive contributions for debt retirement purposes) or make expenditures (other than 

for payment of debts and obligations or for winding-down costs). 116.1(a).

Trade Association – A membership organization 

consisting of persons engaged in a similar or related 

line of commerce. A trade association is organized 

to promote and improve business conditions and 

does not engage in regular business for profit; the 

net earnings of a trade association do not accrue to 

the benefit of any member. 114.8(a). 

Transfer – With regard to nonconnected committees, a payment by one committee to an affiliated 

committee. 102.6(a).

Unauthorized Single-Candidate Committee – A 

political committee not authorized by any candidate, which makes contributions or expenditures 

on behalf of only one candidate. 100.5(e)(2) and (f)

(2).

Usual and Normal Charge – With regard to goods 

provided to a political committee, the term refers 

to the price of those goods in the market from 

which they ordinarily would have been purchased at 

the time they were provided. With regard to services, the term refers to the hourly or piecework 

charge for the services at a commercially reasonable rate prevailing at the time the services were 

rendered. 100.52(d)(2). 
For more information, or to obtain 

additional copies, write to us at

Information Division

Federal Election Commission

1050 First Street, N.E.

Washington, D.C. 20463

or call us at

1-(800) 424-9530

or visit our website

www.fec.gov

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