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
Notes:
– Inkind contributions are reported as both contributions and expenses for a net zero cash impact.
–
Only contributions NOT associated with the Recount election are
pulled to this line. For Recount Contributions, see Line 15.
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
Notes:
– Inkind contributions are reported as both contributions and expenses for a net zero cash impact.
– Only inkind contributions NOT associated with the Recount election are pulled to this line. For Recount Inkind Contributions, see Line 21.
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, Inkind Contributions
- 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
