FEC Form 3X: How Do I Pull a Transaction to a Specific Line?

Applies To: Federal Election Commission – Political Action Committees (PACs)

FEC Form 3x: Line by Line Breakdown

Below is a breakdown of each Receipt and Disbursement line on the Form 3x. If you are looking to pull a specific transaction to a specific spot, or want to know how transactions pull to the FEC Form 3x, you will find that information below.

It lists the Transaction Types and Entity Types that can fall on that line.

Line 11ai: Contribution From Individuals/Persons Other Than Political Committees

  • Transaction Types: Monetary Contribution, Inkind Contribution
  • Financial Account: Not State or Carey
  • Entities: All entities besides Political Committees

Line 11b: Contribution From Political Party Committees

  • Transaction Types: Monetary Contribution, Inkind Contribution
  • Financial Account: Not State or Carey
  • Entities: Political Party Committees

Line 11c: Contributions From Other Political Committees (such as PACs)

  • Transaction Types: Monetary Contribution, Inkind Contribution
  • Financial Account: Not State or Carey
  • Entities: All Political Committees besides Party Committees

Line 12: Transfers From Other Authorized Committees

  • Transaction Types: Monetary Contribution + TAG: Transfer
  • Financial Account: Not State or Carey
  • Entities: Political Committees
    -OR-
  • Transaction Types: Monetary Contribution, Inkind Contribution (with or without Dependent TAG: Reattribution or Redesignation)
  • Financial Account: Not State or Carey
  • Entities: Committee that has a relationship with the filer (example: Authorized Committee)

Line 13: All Loans Received

  • Transaction Types: Loan Received
  • Financial Account: Not State or Carey

Line 14: Loan Repayments Received

  • Transaction Types: Loan Made Repayment
  • Financial Account: Not State or Carey

Line 15: Offsets to Operating Expenditures (Refunds, Rebates, etc.)

  • Transaction Types: Refunded Expense WITHOUT TAG: Refund of Contribution Made
  • Financial Account: Not State or Carey

Line 16: Refunds of Contributions Made to Federal Candidates and Other Political Committees

  • Transaction Types: Refunded Expense + TAG: Refund of Contribution Made
  • Financial Account: Not State or Carey

Line 17: Other Receipts (Dividends, Interest, etc.)

  • Transaction Types: Other Income
  • Financial Account: Not State or Carey
    -OR-
  • Transaction Types: Monetary Contribution
  • Financial Account: Carey

NOTE: If your account is set up to support Carey funds and you need to ensure these report correctly on Line 17 instead of 11a, ensure the contributions are deposited into accounts associated with the filer marked as Carey. Any contribution, regardless of entity type, will pull to Line 17 if the above steps are taken.

Line 21a (Sch H4): Allocated Federal/Non-Federal Activity

  • Transaction Types: Expense, Accrued Expense Payment, Refunded Expense
  • Allocation Type: Administrative, Voter Drive, Exempt, Public Communications, Direct Fundraising, Direct Candidate Support
    -OR-
  • Transaction Types: Splits of Accrued Expense
  • Allocation Type: Administrative, Voter Drive, Exempt, Public Communications, Direct Fundraising, Direct Candidate Support
  • Financial Account: Not State or Carey
    Note: Accrued expense splits are reported as a memo (no cash impact) when they are paid.
    -OR-
  • Transaction Types: Inkind Contribution
  • Allocation Type: Administrative, Voter Drive, Exempt, Public Communications, Direct Fundraising, Direct Candidate Support
  • Financial Account: State

Line 21b: Other Federal Operating Expenditures

  • Transaction Types: Expense, Accrued Expense Payment
  • Allocation Type: NONE
  • Financial Account: Not State or Carey
    -OR-
  • Transaction Types: Splits of Accrued Expense
  • Allocation Type: NONE
  • Financial Account: Not State or Carey
    Note: Accrued expense splits are reported as a memo (no cash impact) when they are paid.
    -OR-
  • Transaction Types: Support/Oppose Memo + TAG: IE to Support or IE to Oppose
  • Allocation Type: NONE
  • Financial Account: Not State or Carey
    Note: The original expense pulls to Line 21b ONLY if the original expense date is earlier than the IE date.
    -OR-
  • Transaction Types: Inkind Contribution
    Note: Inkind contributions are reported as both contributions and expenses for a net zero cash impact.
    -OR-
  • Transaction Types: Monetary Contribution + TAG: Conduit – Conduit Check
    Note: ISP automatically calculates processing fees based on difference of total of donations and the deposit amount.

Line 22: Transfers to Other Authorized Committees

  • Transaction Types: Expense
  • Entities: Political Committee that have a relationship with the Filer
    -OR-
  • Transaction Types: Expense with a Dependent tag: Reattribution or Redesignation
  • Entities:Political Committee AND Has relationship with the Filer
    Note: These will be reported as memos.

Line 23: Contributions to Federal Candidates/Committees and Other Political Committees

  • Transaction Types: Support/Oppose Memo + TAG: Non-IE to Support or Non-IE to Oppose or {none}
  • Original Transaction Types: Expense, Non-Monetary Expense, Accrued Expense Payment
  • Allocation Type: NONE
  • Financial Account: Not State or Carey
    Note: The Support/Oppose memo must be to an entity that has a “Federal” jurisdiction
    -OR-
  • Transaction Types: Splits of Accrued Expense
  • Allocation Type: NONE
  • Financial Account: Not State or Carey
    Note: Original Accrued Expense must have a Support/Oppose Memo; the Support/Oppose memo must be to an entity that has a Federal jurisdiction; Accrued expense splits are reported as a memo (no cash impact) when they are paid.

Line 24: Independent Expenditure (Schedule E)

  • Transaction Types: Support/Oppose Memo + TAG: IE to Support or IE to Oppose
  • Original Transaction Types: Expense, Non-Monetary Expense, Accrued Expense
  • Allocation Type: NONE
  • Financial Account: Not State or Levin

Line 25: Coordinated Party Expenditures (Schedule F)

  • Never used on this version of the Form 3X. For a party committee, see FEC Form 3x (Party): Line by Line Breakdown

Line 26: Loan Repayments Made

  • Transaction Types: Loan Received Repayment

Line 27: Loans Made

  • Transaction Types: Loan Made

Line 28a: Refunds of Contributions to Individuals/Persons other than Political Committees

  • Transaction Types: Refunded Contribution, Inkind Contribution (Reversal)
  • Entities: All entities besides Political Committees or The Candidate

Line 28b: Refunds of Contributions to Political Party Committees

  • Transaction Types: Refunded Contribution, Inkind Contribution (Reversal)
  • Entities: Political Party Committees

Line 28c: Refunds of Contributions to Other Political Committees (such as PACs)

  • Transaction Types: Refunded Contribution, Inkind Contribution (Reversal)
  • Entities: All Political Committees except Party Committees

Line 29: Other Disbursements

  • Transaction Types: Support/Oppose Memo + TAG: Non-IE to Support or Non-IE to Oppose or {none}
  • Original Transaction Types: Expense, Non-Monetary Expense, Accrued Expense Payment
  • Allocation Type: NONE
  • Financial Account: Not State or Carey
    Note: The Support/Oppose memo must be to an entity that DOES NOT have a Federal jurisdiction
    -OR-
  • Transaction Types: Expenses, Accrued Expense Payment and Non-Monetary Expense
  • Reporting Code: 012
    -OR-
  • Transaction Types: Non-Monetary Expense
    -OR-
  • Transaction Types: Splits of Accrued Expense when the whole Accrued Expense had Reporting Code 012
  • Allocation Type: NONE
  • Financial Account: Not State or Carey
    Note: Accrued expense splits are reported as a memo (no cash impact) when they are paid.
    -OR-
  • Transaction Types: Splits of Accrued Expense
  • Allocation Type: NONE
  • Financial Account: Not State or Carey
    Note: Original Accrued Expense must have a Support/Oppose Memo; the Support/Oppose memo must be to an entity that DOES NOT have a Federal jurisdiction; Accrued expense splits are reported as a memo (no cash impact) when they are paid.
    -OR-
  • Transaction Types: Expense, Accrued Expense Payment
  • Financial Account: Carey
    -OR-
  • Transaction Types: Support/Oppose Memo
  • Allocation Type: NONE
  • Financial Account: Carey
    Note: Federal or Non-Federal Jurisdiction does not matter if the original (parent) transaction is associated with the Carey account

Line 30a / Sch H6: Allocated Federal / Levin Election Activity

  • Never used on this version of the Form 3X. For a party committee, see FEC Form 3x (Party): Line by Line Breakdown.

Line 30b: Federal Election Activity Paid Entirely With Federal Funds

  • Transaction Types: Expense, Accrued Expense Payment, Non-Monetary Expense
    Allocation Type: NONE
  • Reporting Code: 100% FEA
  • Financial Account: Not State, Levin or Carey
    -OR-
  • Transaction Types: Splits of Accrued Expense
  • Allocation Type: NONE
  • Reporting Code: 100% FEA
  • Financial Account: Not State, Levin or Carey
    Note: Accrued expense splits are reported as a memo (no cash impact) when they are paid.
    -OR-
  • Transaction Types: Support/Oppose Memo + TAG: Non-IE to Support or Non-IE to Oppose or {none}
  • Original Transaction Type: Non-Monetary Expense
  • Allocation Type: NONE
  • Reporting Code: 100% FEA
  • Financial Account: Not State, Levin or Carey
    Note: The Support/Oppose memo must be to an entity that has a Federal jurisdiction

Sch C: All Loans Received

  • Transaction Types: Loan Received
  • Financial Account: Not State or Carey
    -OR-
  • Transaction Types: Loan Received Guarantee
  • Financial Account: Not State or Carey

Sch C1: Loans and Lines Of Credit From Lending Institutions

  • Transaction Types: Loan Received
  • Financial Account: Not State or Carey
  • Entities: Financial Institution/Credit Card Issuer

Sch D: Debts and Obligations

  • Transaction Types: Accrued Expense
  • Financial Account: Not State or Carey

Note: Debts will itemize on Schedule D if it meets one of two conditions:

1. It has been outstanding for 60+ days.

OR

2. It has a beginning/outstanding balance over $500 in the aggregate to the entity.

Sch H1: Method of Allocation

  • Add a new allocation with type Administrative, Exempt, Public Communications, Voter Drive

Sch H2: Allocation Ratios for Allocable Fundraising Events and Direct Candidate Support Activities Appearing on this Report

  • Transaction Types: Allocation Transfer, Expense, Refunded Expense, Accrued Expense Payment, Inkind Contribution
  • Allocation Type: Direct Candidate Support, Direct Fundraising
    Note: Transaction with the Allocation must be on the current report

Sch H3: Transfers from Nonfederal Accounts for Allocated Federal / Nonfederal Activity

  • Transaction Types: Allocation Transfer
  • Allocation Type: Administrative, Voter Drive, Exempt, Public Communications, Direct Fundraising, Direct Candidate Support
    -OR-
  • Transaction Types: Inkind Contribution
  • Allocation Type: Administrative, Voter Drive, Exempt, Public Communications, Direct Fundraising, Direct Candidate Support
  • Financial Account: State

Sch H4: Allocated Federal/Non-Federal Activity

  • See Line 21a (Sch H4)

Sch H5: Transfers from Levin Accounts for Allocated Federal Election Activity

  • Never used on this version of the Form 3X. For a party committee, see FEC Form 3x (Party): Line by Line Breakdown.

Sch H6: Allocated Federal / Levin Election Activity

  • Never used on this version of the Form 3X. For a party committee, see FEC Form 3x (Party): Line by Line Breakdown.

Sch L-A: Itemized Receipts of Levin Funds

  • Never used on this version of the Form 3X. For a party committee, see FEC Form 3x (Party): Line by Line Breakdown.

Sch L-B: Itemized Disbursements of Levin Funds

  • Never used on this version of the Form 3X. For a party committee, see FEC Form 3x (Party): Line by Line Breakdown.

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