How Do I Report Independent Expenditures With Corresponding Inkind Contributions?

In some rare cases, a PAC may have an affiliated committee or parent organization assist in making an Independent Expenditure (IE) on behalf of the Filer – for example, the affiliated or parent may pay for Filer Committee Staff to do IE work like phone banking.

In these cases, the filer must report the inkind contribution received from the affiliated/parent organization as well as report the IE made. However, since the filer spent no money on the IE made, there is some specific data entry.

1. Create an Inkind Contribution from the affiliated committee/parent organization. Be sure to add tag For Independent Expenditure
2. Create a Non-Monetary Expense to the affiliated committee/parent organization.
3. Add Support/Oppose Memos (S/O Memo) to all candidates/committees the IEs were made. Ensure either the IE to Support or IE to Oppose tag is selected on the S/O Memo – those tags will ensure the transaction pulls to Sch E / Line 24.

When the Inkind Contribution has tag For Independent Expenditure, the inkind will not pull as cash-impact to both Sch A and Sch B; it will only pull as memo to Sch A.

Adding the IEs to a Non-Monetary Expense will ensure that there is no cash-impact to the report or your register, thereby ensuring your cash on hand will not be effected by either transaction.