Form 3X: Allocations

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

Allocations are used when a Federal Committee also has a Non-Federal Committee that share expenses. These expenses can be one of these Allocation Types:

  • Administrative
  • Direct Candidate Support 
  • Direct Fundraising
  • Exempt
  • Public Communications
  • Voter Drive 

The following 4 types are only used by Party Committees that have Levin Accounts.

  • Generic Campaign Activity (Levin)
  • GOTV (Levin)
  • Voter ID (Levin)
  • Voter Registration (Levin)

Some of the above Allocation Types have fixed ratios, depending on the type of election year the Allocation is used for.

  • If both a presidential candidate and a Senate candidate appear on the ballot: 36% 
  • If a presidential candidate, but not a Senate candidate, appears on the ballot: 28%
  • If a Senate candidate, but not a presidential candidate, appears on the ballot: 21%
  • If neither a presidential candidate nor a Senate candidate appears on the ballot: 15%

Fixed Allocation Types are:

  • Administrative
  • Exempt
  • Generic Campaign Activity (Levin)
  • GOTV (Levin)
  • Voter Drive
  • Voter ID (Levin)
  • Voter Registration (Levin)

The other 3 Allocation Types (Direct Candidate Support, Direct Fundraising & Public Communication) have a variable ratio and can be set as appropriate.

How do I add an Allocation?

  1. Ensure your database is set up for Joint State/Federal Filing. If you are unsure, please contact support.
  2. Ensure both the State and Federal Committees have Filer Committees set and each have at least one Financial Account.
  3. Under the Accounting tab select Allocations, then click Add Allocation.
  4. Assign a Name. Each Allocation must have a unique identifying title or code. 
  5. Select the appropriate Allocation Type.
  6. Select Fixed Allocation Ratio -OR- define Federal Share Percentage Amount.
  7. Add a start date. Typically the start date is the first of the year or election cycle unless the Allocation is for a Fundraiser or some other activity that does not encompass the full year.

How do I use an Allocation?

Typically, Allocations are used only on expenses. On rare occasions they are used on inkind contributions. Our help file on Prohibited Inkind Contributions For Allocable Activities covers this.

When adding an expense, ensure the expense is associated with the Federal filer and you select the appropriate Allocation.

How do I add an Allocation Transfer?

A transfer is typically done from the Non-Federal Account to the Federal Account to cover the Non-Federal’s share of the Allocated Expense. Once again, on rare occasions, there is a transfer from Federal to Non-Federal. The Prohibited Inkind Contributions For Allocable Activities help file covers this, as well.

  1. On the Allocations page under the Accounting tab, locate the Allocation you wish to use for the Transfer. Click Add Allocation Transfer on the left side of the Allocation.
  2. In the new window that appears, enter the Non-Federal Share Amount. 

NOTE: Be sure to select the Non-Federal Account for the From Account designation.

How do these transactions appear on the FEC Form 3x Report?

Schedule H1: This schedule typically appears on the 1st report of the year (Feb Monthly or April Quarterly) or if there is a new allocation.

Schedule H2: This schedule only appears if there is a transaction with a new (or updated) Direct Candidate Support or Direct Fundraising allocation in the period.

Schedule H3: This schedule appears if there is a transfer from Non-Federal to Federal with any of the Non-Levin Allocation Types. In addition, Prohibited Inkind Contributions appear on this schedule.

Schedule H4: This schedule itemizes all expenses with the Non-Levin Allocation Types. The report will automatically create the Federal / Non-Federal Amounts as appropriate to the allocation.

Schedule H5: This schedule appears if there is a transfer from Non-Federal to Federal with any of the Levin Allocation Types. This schedule is only available to Party filers.

Schedule H6: This schedule itemizes all expenses with the Levin Allocation Types. This schedule is only available to Party filers.