SEEC Form 40 Itemized Campaign Finance Disclosure Statement for Independent Expenditure Political Committee
The CT Form 40 is used by political committees that have been registered with the SEEC Form 8 for making independent expenditures only. Form 40 will need to be filed if an independent expenditure exceeds $1,000 in the aggregate for one or more candidates for Governor, Lieutenant Governor, Secretary of State, State Comptroller, Attorney General, State Senator, or State Representative.
The Campaign Finance Disclosure Statement is a paper-only report, and statements filed with the State Elections Enforcement Commission must be filed by hand delivery or delivered by the United States Postal Service, a courier service or a parcel service and received by 5:00 p.m. of the required filing day.
Reports that are filed with the State Elections Enforcement Commission:
55 Farmington Ave
Attn. Campaign Finance Disclosure Unit
Hartford CT 06105
Reports that are filed with the town clerk must be filed by 4:30 p.m. or postmarked before midnight of the required filing day.
Report Parameters:
- Version: There are two versions of this report
- Durational: Use this version if the committee is only active for the duration of one election. This version calculates aggregates from the date of committee’s inception.
- Ongoing: Use this version if your committee is an ongoing committee and will be active for more than one election. This version calculates aggregates from the first of the year.
- Date Range: Please ensure that your date range lines up with either standard CT reporting dates or dates that are specific to your report. i.e. January 10 filing, 7th day preceding election, etc.
- Current Election: Please select the current election as appropriate from the drop down. Make sure that the date associated with your election matches a CT election date.
- Date of Committee’s Inception: This is only shown if the version is Durational. Please supply date of the committee’s inception for aggregation purposes.
- Amended: Check this box if you are filing an amended report. Select the report you are amending from the Amended Compliance Report drop down.
- Type of Report: The available report periods will appear in the drop down.
- All Caps: This will generate your entire report in all caps.
- Sort Order: Please select the sort order as appropriate.
Important Notes:
- We recommend upon completion of generating your report, that you save it as a PDF for your records or to compare to other reports. This must be done at the time of generation, or you will not be able to save it as a PDF without generating it.
- Due to the limitations of the paper form, you will get warnings about critical cash conflict if the total of splits and/or the total of Support/Oppose Memos does not equal the whole amount on Expenses & Accrued Expenses
- Please ensure Support/Oppose Memos are on EITHER the parent Expense/Accrued Expense or on one or more splits, not both
- If the Accrued Expense is associated with a Credit Card from a Bank, please ensure all Support/Oppose Memos are associated with a split, not the parent transaction from the Bank.
- If the Accrued Expense is NOT associated with a Credit Card from a Bank, please ensure all Support/Oppose Memos are associated with the parent transaction, as splits are not supported on Schedule I.
Line-by-Line Description
Schedule A: Total Contributions from Small Individual Contributors
- Transaction Types: Monetary Contribution
- Entity Types: Individual, Sole Proprietor, Anonymous
- NOTE: This is a total of all contributions in the aggregate of $50 or less
Schedule B: Itemized Monetary Receipts
GROUP 1:
- Transaction Types: Monetary Contribution
- Entity Types: Individual, Sole Proprietor
- NOTE: These are itemized contributions for entities that have an aggregate total of $50.01 or more
GROUP 2:
- Transaction Types: Accrued Income Payment, Allocation Transfer, Appreciation, Asset Purchase, Asset Sale, Dues, Enforceable Pledge Payment, Loan Made Repayment, Monetary Contribution, Other Income, Pass-thru Receipts, Refunded Expense
- Entity Types: All EXCEPT Individual, Sole Proprietor
- NOTE: All other receipts beyond monetary contributions from Individuals and Sole Proprietor are itemized regardless of amount
GROUP 3:
- Transaction Types: Accrued Expense Payment, Depreciation, Expense, Loan Received Repayment, Pass-thru Disbursements, Refunded Contribution, Refunded Dues
- Reversal: Required
- Entity Types: -all-
- NOTE: All other receipts beyond monetary contributions from Individuals and Sole Proprietor are itemized regardless of amount
For Schedules B & D checkboxes
For Source Code checkboxes:
- To check Individual/Sole Proprietorship: ensure the entity is an Individual -or- business type Sole Proprietor
- To check Committee: ensure the entity is NOT affiliated with the filer, and the entity type is Political Committee
- To check Bank: ensure the entity is NOT affiliated with the filer, and the entity is business type Financial Institution/Credit Card Issuer
- To check Affiliated Business Entity: ensure the entity is affiliated with the filer, and the entity business type is NOT Association, Non-Profit, Tribal Organization or Union
- To check Affiliated Organization: ensure the entity is affiliated with the filer, and the entity type is Political Committee -or- Business Type Association, Non-Profit, Tribal Organization or Union
- All other entities will check Other
For Type of Receipt checkboxes:
- To check Contribution: ensure entity is NOT affiliated with the filer, and the transaction type is Monetary Contribution
- To check Reimbursement for Shared Expense: ensure the transaction type is Other Income, and the transaction tag is Reimbursement for Shared Expense
- To check Bank Interest: ensure the transaction type is Other Income, and the transaction tag is Interest
- To check Contribution from Affiliated Treasury: ensure entity is affiliated with the filer, and the transaction type is Monetary Contribution
- All other transaction types not specified above will check the Miscellaneous; at this time the Surplus Distribution is not supported
For Event Information:
- To pull the associated with an event information, please ensure the event is created in your database, and the transaction in question has the event selected from the dropdown on the transaction
For Method of Receipt checkboxes:
- To check Cash: ensure the method selected on the transaction is Cash
- To check EFT: ensure the method selected on the transaction is ACH or Wire Transfer -or- is NOT Cash, Check, Credit Card, Debit, or Money Order
- To check Check: ensure the method selected on the transaction is Check
- To check Credit/Debit Card: ensure the method selected on the transaction is either Credit Card or Debit
- To check Money Order: ensure the method selected on the transaction is Money Order
- At this time the Payroll Deduction is not supported
For Additional Contributor Information checkboxes:
- To check Lobbyist/Lobbyist Family: ensure the Lobbyist Contribution box is checked on the bottom of the appropriate transaction
- To check Executive State Branch Contract Holder: ensure the State Contractor – Executive Branch box is checked on the bottom of the appropriate transaction. This will also check Yes
- To check Legislative State Branch Contract Holder: ensure the State Contractor – Legislative Branch box is checked on the bottom of the appropriate transaction. This will also check Yes
Schedule C: Loans Received this Period
- Transaction Types: Loan Received, Loan Received Guarantee
- Entity Types: -all-
- NOTE: All loans received are itemized regardless of amount
For Schedule C checkboxes
For Source of Loan checkboxes:
- To check Bank: ensure the entity is business type Financial Institution/Credit Card Issuer
- To check Individual: ensure the entity is an Individual
- To check Committee: ensure the entity type is Political Committee
- All other entities will check Other
Schedule D: In-Kind Contributions
- Transaction Types: Inkind Contribution
- Entity Types: -all-
- NOTE: All inkind contributions received are itemized regardless of amount
Please see Schedule B for checkbox information
Schedule E: Refundable Deposit to Telephone Company
This schedule is not supported at this time.
Schedule F: Event Information
Create Events as found under Tools > Events
Schedule G: Expenses Paid by Committee
GROUP 1:
- Transaction Types: Accrued Expense Payment, Depreciation, Expense, Loan Received Repayment, Pass-thru Disbursements, Refunded Contribution, Refunded Dues
- Entity Types: -all-
- NOTE: Splits of Expenses and Support/Oppose Memos associated with Expenses are handled slightly differently – see below
GROUP 2:
- Transaction Types: Support/Oppose Memo
- Parent/Original Transaction Type: Expense
- Entity Types: -all-
- NOTE: To ensure proper information is supplied, the each Support/Oppose Memos will be treated like cash-impact and will create its own transaction. Support/Oppose Memos can be on either the parent expense -or- the split of an expense, but not both
GROUP 3:
- Parent/Whole Transaction Types: Expense
- Entity Types: -all-
- Parent/Whole Reporting Code: any except RMB or CNSLT
- NOTE: To ensure proper information is supplied, the splits will be treated like cash-impact transactions. Support/Oppose Memos can be on either the parent expense -or- the split of an expense, but not both
GROUP 4:
- Transaction Types: Accrued Income Payment, Allocation Transfer, Appreciation, Asset Purchase, Asset Sale, Dues, Enforceable Pledge Payment, Loan Made Repayment, Monetary Contribution, Other Income, Pass-thru Receipts, Refunded Expense
- Reversal: Required
- Entity Types: -all-
For Schedule G checkboxes
For Method of Payment checkboxes:
- To check Check: ensure the method selected on the transaction is Check, and ensure the check number is supplied in the Number field on the transaction
- To check Debit Card: ensure the method selected on the transaction is Debit
- To check EFT: ensure the method selected on the transaction is ACH or Wire Transfer -or- is NOT Check or Debit
For Event Information:
- To pull the associated with an event information, please ensure the event is created in your database, and the transaction in question has the event selected from the dropdown on the transaction
For Independent Expenditure checkboxes:
- The checkbox to indicate if on behalf of more than one candidate: If the transaction has a Support/Oppose Memo, and the transaction tag is NOT IE to Support or IE to Oppose, the checkbox will not check. If the transaction tag is IE to Support or IE to Oppose, the checkbox will check No
- The checkbox to indicate more than one expenditure code: If the transaction has a Support/Oppose Memo, the checkbox will check No. Otherwise neither checkbox will check
- To check Supported: ensure the transaction tag on the Support/Oppose Memo is blank or IE to Support
- To check Opposed: ensure the transaction tag on the Support/Oppose Memo is IE to Oppose
- To check Associated with Referendum: If the transaction has a Support/Oppose Memo that is associated with a Ballot Measure, the Yes box will check. If the transaction has a Support/Oppose Memo that is NOT associated with a Ballot Measure, the No box will check. Otherwise neither checkbox will check
For Payment on Previous Expense checkboxes:
- To check payment on a previous incurred expense: If the transaction type is Accrued Expense Payment, and the Accrued Expense had a balance at the beginning of the reporting period, the Yes box will check. If the transaction type is Accrued Expense Payment, and the Accrued Expense DID NOT have a balance at the beginning of the reporting period, the No box will check. Otherwise neither checkbox will check
- For incurred expense payment type: If the transaction type is Accrued Expense Payment, and the Accrued Expense does not have a balance at the end of the reporting period, the Final or Full Payment box will check. If the transaction type is Accrued Expense Payment, and the Accrued Expense has a balance at the beginning of the reporting period, the Partial with Balance Owing box will check. Otherwise neither checkbox will check
Schedule H: Expenses Incurred on Committee Credit Card
- Parent/Whole Transaction Types: Accrued Expense
- Parent/Whole Entity Types: Financial Institution/Credit Card Issuer
- NOTE: To ensure proper information is supplied, the each Support/Oppose Memos will be treated as its own transaction. Support/Oppose Memos MUST be on the split of an accrued expense, not on the parent accrued expense
For Schedule H checkboxes
For Type of Credit Card checkboxes:
- To check Visa: ensure the Credit Card: Visa box is checked on the bottom of the Parent/Whole Accrued Expense transaction
- To check Master Card: ensure the Credit Card: Master Card box is checked on the bottom of the Parent/Whole Accrued Expense transaction
- To check Discover: ensure the Credit Card: Discover box is checked on the bottom of the Parent/Whole Accrued Expense transaction
- To check American Express: ensure the Credit Card: American Express box is checked on the bottom of the Parent/Whole Accrued Expense transaction
- To check Other: ensure there is a value provided in the Credit Card: Other box on the bottom of the Parent/Whole Accrued Expense transaction
For Event Information:
- To pull the associated with an event information, please ensure the event is created in your database, and the parent/whole transaction in question has the event selected from the dropdown on the transaction
For Independent Expenditure checkboxes:
- The checkbox to indicate if on behalf of more than one candidate: If the transaction has a Support/Oppose Memo, and the transaction tag is NOT IE to Support or IE to Oppose, the checkbox will not check. If the transaction tag is IE to Support or IE to Oppose, the checkbox will check No
- The checkbox to indicate more than one expenditure code: If the transaction has a Support/Oppose Memo, the checkbox will check No. Otherwise neither checkbox will check.
- To check Supported: ensure the transaction tag on the Support/Oppose Memo is blank or IE to Support
- To check Opposed: ensure the transaction tag on the Support/Oppose Memo is IE to Oppose
- To check Associated with Referendum: If the transaction has a Support/Oppose Memo that is associated with a Ballot Measure, the Yes box will check. If the transaction has a Support/Oppose Memo that is NOT associated with a Ballot Measure, the No box will check. Otherwise neither checkbox will check.
Schedule I: Expenses Incurred by Committee but Not Paid During this Period
GROUP 1:
- Transaction Types: Accrued Expense
- Entity Types: all EXCEPT Financial Institution/Credit Card Issuer
GROUP 2:
- Transaction Types: Support/Oppose Memo
- Parent/Original Transaction Type: Accrued Expense
- Parent/Original Entity Types: all EXCEPT Financial Institution/Credit Card Issuer
- NOTE: To ensure proper information is supplied, the each Support/Oppose Memos will be treated as its own transaction. Support/Oppose Memos MUST be on the accrued expense, not on the split of an accrued expense
For Schedule I checkboxes
For Event Information:
- To pull the associated with an event information, please ensure the event is created in your database, and the transaction in question has the event selected from the dropdown on the transaction
For Independent Expenditure checkboxes:
- The checkbox to indicate if on behalf of more than one candidate: If the transaction has a Support/Oppose Memo, and the transaction tag is NOT IE to Support or IE to Oppose, the checkbox will not check. If the transaction tag is IE to Support or IE to Oppose, the checkbox will check No
- The checkbox to indicate more than one expenditure code: If the transaction has a Support/Oppose Memo, the checkbox will check No. Otherwise neither checkbox will check.
- To check Supported: ensure the transaction tag on the Support/Oppose Memo is blank or IE to Support
- To check Opposed: ensure the transaction tag on the Support/Oppose Memo is IE to Oppose
- To check Associated with Referendum: If the transaction has a Support/Oppose Memo that is associated with a Ballot Measure, the Yes box will check. If the transaction has a Support/Oppose Memo that is NOT associated with a Ballot Measure, the No box will check. Otherwise neither checkbox will check.
Schedule J: Itemization of Reimbursements and Secondary Payees
- Transaction Types: Accrued Expense, Expense
- Parent/Whole Entity Types: all EXCEPT Financial Institution/Credit Card Issuer
- Parent/Whole Reporting Code: RMB or CNSLT
For Schedule J checkboxes
For Payment to Reimburse checkboxes:
- To check Check: ensure the method selected on the parent/whole transaction is Check, and ensure the check number is supplied in the Number field on the parent/whole transaction
- To check Debit Card: ensure the method selected on the parent/whole transaction is Debit
- To check EFT: ensure the method selected on the parent/whole transaction is ACH or Wire Transfer -or- is NOT Check or Debit
For Event Information:
- To pull the associated with an event information, please ensure the event is created in your database, and the parent/whole transaction in question has the event selected from the dropdown on the transaction
Schedule K: Five Largest Contributions Disclosed in Communication
- Transaction Types: Inkind Contribution, Monetary Contribution
- Entity Types: -all-
- NOTES:
- This schedule will look at all inkind and monetary contributions for 1 year prior to the election selected as Current Election on the report generation screen
- This schedule will limit to one transaction per entity that is over $5000
- This schedule will also limit to the top 5 entities by total aggregate
- To supply the Name of Individual who Signed Check or Authorized Contribution, please ensure the donor entity has relationship marked as primary with the authorizer
Schedule L: “Nesting Dolls” Provision for Top 5 Contributions Disclosed in Communication
This schedule is not supported at this time.
