Applies To: Massachusetts Office of Campaign and Political Finance (OCPF) – Independent Expenditure PACs
Below is a breakdown of each schedule on the MA IEPAC 7 Day / 24 Hour Report. If you want to pull a specific transaction to a particular schedule or know how transactions pull to the report, you will find that information below.
Receipts
- Transaction Types: Monetary Contribution, Enforceable Pledge, Loan Received
- Entities: Individuals, Unions/Associations, Businesses/Corporations, Political Committees
- Reversed: excluded
- Splits: converted to wholes
A unique Record Type ID is assigned for efiling based on the entity type. Occupation and Employer are required when an entity’s year-to-date total exceeds $200. Transactions already filed on this same form are excluded. Loans received by your committee are reported here and as Liabilities Incurred.
Inkind Contributions
- Transaction Types: Inkind Contribution, Loan Received Balance Reduction, Accrued Expense Balance Reduction
- Entities: Individuals, Unions/Associations, Businesses/Corporations, Political Committees
- Reversed: excluded
- Splits: converted to wholes
A unique Record Type ID is assigned for efiling based on the entity type. Transactions already filed on this same form are excluded.
Independent Expenditures
- Transaction Types: Support/Oppose Memo attached to an Expense
- Reversed: excluded
- Splits: converted to wholes
This schedule is for independent expenditures made by your committee. Support/Oppose Memos attached to Accrued Expenses report on the Liabilities Incurred schedule instead. The original transaction must fall within the reporting period, and transactions already filed on this same form are excluded.
Liabilities Incurred
Group 1: Liabilities Incurred
- Transaction Types: Accrued Expense, Loan Received
- Excludes transactions with a Support/Oppose Memo
- Reversed: excluded
- Splits: converted to wholes
Group 2: Support/Oppose Liabilities
- Transaction Types: Support/Oppose Memo attached to an Accrued Expense
- Reversed: excluded
- Splits: converted to wholes
This schedule covers liabilities incurred by your committee. The Support/Oppose Liabilities group also triggers this report when a transaction exceeds $250. The original transaction must fall within the reporting period, and transactions already filed on this same form are excluded.
For more on filing in Massachusetts, see the Massachusetts Campaign, Party, & PAC Filing FAQ and Resources page.
