Reporting Rules for Joint FEC/CA Filings
There are many rules and processes to remember when it comes to filing compliance reports. If you file both FEC and CA reports, things can become even trickier.
Below are some pathways to keep in mind when handling transactions that could impact both FEC and CA reports.
IF
a. the financial account is Federal,
b. and the Support/Oppose Memo has a non-federal jurisdiction (either in the Candidate or Committee Info section in the record)
c. and the Support/Oppose tag is Support or [blank]
- This will pull to Schedule D on the 460 as a Non-Monetary Contribution and the Support box will be checked. There will be no corresponding expense on Schedule E. In addition, the Description will say: Expense Made to Support/Oppose State/Local Candidate via Federal Funds.
IF
a. the financial account is Federal,
b. and the Support/Oppose Memo has a non-federal jurisdiction (either in the Candidate or Committee Info section in the record),
c. and the Support/Oppose tag is Independent Expenditure
- This will pull to Schedule D on the 460 as a Non-Monetary Contribution and the Support box will be checked. There will be no corresponding expense on Schedule E. In addition, the Description will say: Expense Made to Support/Oppose State/Local Candidate via Federal Funds.
IF
a. the financial account is Federal,
b. and the Support/Oppose Memo has a non-federal jurisdiction (either in the Candidate or Committee Info section in the record),
c. and the Support/Oppose tag is Oppose
- This will pull to Schedule D on the 460 as a Non-Monetary Contribution and the Support box will be checked. There will be no corresponding expense on Schedule E. In addition, the Description will say: Expense Made to Support/Oppose State/Local Candidate via Federal Funds.
IF
a. the financial account is Non-Federal,
b. and the Support/Oppose tag is Independent Expenditure
- This will pull to the Schedule D on the 460 as Independent Expenditure and the Support box will be checked. There will be a corresponding expense on Schedule E.
IF
a. the financial account is Non-Federal,
b. and the parent transaction type is Non-Monetary Expense,
c. and the Support/Oppose tag is Support or [blank]
- This will pull to the Schedule D on the 460 as Non-Monetary and the Support box will be checked. There will be a corresponding memo expense on Schedule E.
IF
a. the financial account is Non-Federal,
b. and the transaction OR parent transaction type is Loan Made Balance Reduction
- This will pull to the Schedule D on the 460 as Non-Monetary and the Support box will be checked.
IF
a. the financial account is Non-Federal,
b. and the Support/Oppose tag is Oppose
- This will pull to the Schedule D on the 460 as Independent Expenditure and the Oppose box will be checked. There will be a corresponding expense on Schedule E.
IF
a. the financial account is Non-Federal,
b. and the Support/Oppose Entity is the same as the Parent Entity
- This will pull to the Schedule D on the 460 as Monetary and the Support box will be checked. There will be a corresponding expense on Schedule E.
IF
a. the financial account is Non-Federal,
b. and the Support/Oppose Entity is the Candidate associated (via Relationships) with the Parent Entity
- This will pull to the Schedule D on the 460 as Monetary and the Support box will be checked. There will be a corresponding expense on Schedule E.
IF
a. the financial account is Non-Federal,
b. and the Support/Oppose Entity is the Ballot Measure associated (via Relationships) with the Parent Entity
- This will pull to the Schedule D on the 460 as Monetary and the Support box will be checked. There will be a corresponding expense on Schedule E.
IF
a. none of these rules apply
- This will pull to the Schedule D on the 460 as Non-Monetary and the Support box will be checked. There will be a corresponding expense on Schedule E.
Note it is also possible to have Non-Monetary and Oppose marked on CA Reports.
There is also a tag called Non-IE to Oppose. This functions much like the Support or no tag option.
- If the new tag is on a Support/Oppose Memo and the parent is a Non-Monetary transaction, this will pull to Schedule D as Non-Monetary Contribution and Oppose.
- If the new tag is on a Support/Oppose Memo and the parent is a different entity than the Support/Oppose Memo, this will also pull to Schedule D as Non-Monetary Contribution and Oppose.
- If the new tag is on a Support/Oppose Memo and the parent is the same entity (or the related candidate), this will pull to Schedule D as Monetary Contribution and Oppose.
