How Do I Pull a Transaction to a Specific Line on the FEC Form 3?

Applies To: Federal Election Commission – Candidate Committees

FEC Form 3: Line by Line Breakdown

Below is a breakdown of each Receipt and Disbursement line on the Form 3. Due to the complexity of FEC reporting, some nuance is not reflected in this documentation.

Schedule A

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

Transaction Types: Monetary Contributions, Inkind Contributions
Entities: All entities besides Political Committees or The Candidate

Line 11b: Contribution From Political Party Committees

Transaction Types: Monetary Contributions, Inkind Contributions
Entities: Political Party Committees

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

Transaction Types: Monetary Contributions, Inkind Contributions
Entities: All Political Committees besides Party Committees

Line 11d: Contributions from The Candidate

Transaction Types: Monetary Contributions, Inkind Contributions
Entities: The Candidate

Line 12: Transfers From Other Authorized Committees

Group 1: Transfers from Unaffiliated Political Committees

Transaction Types: Monetary Contributions
Transaction Tag: Transfer
Entities: Political Committees

Group 2: Contributions from Related Committees

Transaction Types: Monetary Contributions, Inkind Contributions
Entities: Committees that have a Relationship with the filer

Line 13a: Loans Made or Guaranteed by the Candidate

Transaction Types: Loans Received
Entities: The Candidate

Line 13b: Loans/All Other Loans

Transaction Types: Loans Received
Entities: All entities besides the Candidate

Line 14: Offsets to Operating Expenditures (Refunds, Rebates, etc.)

Transaction Types: Refunded Expenses

Line 15: Other Receipts (Dividends, Interest, etc.)

Group 1: Other Income

Transaction Types: Other Incomes

Group 2: Recounts

Transaction Types: Monetary Contributions, Inkind Contributions
Election Type: Recount

Group 3: Refunded Contributions

Transaction Types: Refunded Expenses
Transaction Tag: Refund of Contribution Made

Group 4: Loan Made Repayments

Transaction Types: Loan Made Repayments

Schedule B

Line 17: Operating Expenditures

Group 1: Standard Expenses

Transaction Types: Expenses, Accrued Expense Payments, Inkind Contributions

Note: Inkind contributions are reported as both contributions and expenses for a net zero cash impact.

Group 2: Accrued Expense Splits

Transaction Types: Accrued Expense – Splits

Note: Group 2 transactions are reported as a memo when paid. If a memo does not appear under the parent transaction on a report, this may be due to the nature of the original Accrued Expense. According to FEC rules, Splits on the original Accrued Expense only pull when the first Accrued Expense Payment is made.

Group 3: Fees to Conduits

Transaction Types: Monetary Contributions
Transaction Tag: Conduit – Conduit Check

Note: ISP automatically calculates processing fees based on the difference between the splits and the main monetary contribution from the conduit.

Line 18: Transfers to Other Authorized Committees

Group 1: Expenses to Related Committee

Transaction Types: Expenses
Entities: Political Committees with a relationship with the Filer

Group 2: Reattribution/Redesignation Expenses to Affiliated

Transaction Types: Expenses
Has Dependent with Tag: Reattribution or Redesignation
Entities: Political Committees with a relationship with the Filer

Note: Group 2 will be reported as memos.

Note: When the reattribution/redesignation happens across
reporting periods, the original transaction gets re-reported as a memo.
That’s why you’ll see the original transaction on the report with a memo
that says Original Contribution as Previously Reported.

Line 19a: Loan Repayments, Individuals/Persons Other than Political Committees

Transaction Types: Loan Received Repayments
Entities: The Candidate

Line 19b: Loan Repayments, Of All Other Loans

Transaction Types: Loan Received Repayments
Entities: All entities besides the Candidate

Line 20a: Refunds of Contributions to Individuals/Persons other than Political Committees

Transaction Types: Refunded Contributions, Inkind Contributions (Reversal)
Entities: All entities besides Political Committees or the Candidate

Line 20b: Refunds of Contributions to Political Party Committees

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

Line 20c: Refunds of Contributions to Other Political Committees (such as PACs)

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

Line 21: Other Disbursements

Group 1: Reporting Code “012”

Transaction Types: Support/Oppose Memos, Non-Monetary Expenses, and Expenses
Reporting Code: 012

Group 2: Recount Disbursement

Transaction Types: Expenses, Accrued Expense Payments
Election Type: Recount

Group 3: Other Disbursement

Transaction Types: Expenses, Accrued Expense Payments, Loans Made, and Inkind Contributions
Transaction Tag: Other Disbursement

Group 4: Contributions Made

Transaction Types: Support/Oppose Memo

Note: When supporting or opposing a candidate, enter the Support/Oppose memo linked to the candidate rather than their committee for proper itemization.

Schedule C: All Loans Received

Group 1: Loans Received

Transaction Types: Loans Received
Financial Account: Not State or Levin

Group 2: Loan Received Guarantees

Transaction Types: Loans Received Guarantee
Financial Account: Not State or Levin

Schedule C1: Loans and Lines Of Credit From Lending Institutions

Transaction Types: Loans Received
Financial Account: Not State or Levin
Entities: Financial Institutions/Credit Card Issuers

Schedule D: Debts and Obligations

Transaction Types: Accrued Expenses
Financial Account: Not State or Levin