Once an organization has triggered political committee status, it must begin to file reports of receipts and disbursements on FEC Form 3X and supporting schedules.

This chapter explains when and where to file FEC reports.

The treasurer of a committee has the following reporting responsibilities:

• Signing and filing complete, accurate reports and statements on time. 104.14(a) and (d).

• Making “best efforts” to obtain and report required information (see page 25). 102.9(d) and 104.7(a).

• Retaining a copy of each report (and pertinent backup records) for 3 years. 102.9(c) and 104.14(b).

• Continuing to file required reports until the committee has filed a termination report and the FEC notifies the party committee that the termination report has been accepted. 102.3(a).

In the treasurer’s absence, only an assistant treasurer designated on the committee’s Statement of Organization may sign reports and assume the treasurer’s duties. 102.7(a). See here for more information.

Report on Time

Committee treasurers must file reports on time. The Commission cannot grant extensions to reporting deadlines. Filing reports late or not at all may result in enforcement action, including administrative fines. See below.

Filing Date

Unless sent by registered or certified mail, priority or express mail having a delivery confirmation or an overnight delivery service with an online tracking system, a report is considered to be filed on time if it reaches the appropriate federal and state filing offices by close of business on the filing date. 104.5(e). Thus, reports filed by first class mail or by hand delivery must be received by the FEC by the filing date.

A filing date is not extended even if it falls on a weekend or holiday, when filing offices are closed. In such cases, the report should reach the filing offices by the last working day before the filing date.

Registered, Certified, Priority or Express Mailing Date

If a report is sent by registered or certified mail, or by priority or express mail having a delivery confirmation, it is considered filed on time if postmarked by the filing date. Exception: In the case of a pre-election report, the report must be postmarked at least three days before the filing date. 104.5(e).

Overnight Delivery Date

If a report is sent by overnight delivery service with an online tracking system, it is considered filed on time if delivered to the overnight service by the filing date. Committees should keep the mailing receipt with its postmark, or a similar document if a private overnight delivery service is used, as proof of filing.

Exception: In the case of a pre-election report, the report must be delivered to the overnight service at least three days before the filing date.

Electronic Filing

An electronic report is considered “filed” when it is received and validated by the Commission’s computer system on or before 11:59 p.m. (in Washington, D.C.) on the filing date. Incomplete or inaccurate reports that do not pass the FEC’s validation program will not be considered filed. The Commission will notify the filer if the report is not accepted. If the report is accepted, the Commission will send the filer a receipt.

An electronic filer that files its report on paper, instead of electronically, is considered a nonfiler. 104.18(e)(2).

 

Administrative Fines for Late Filers and Nonfilers

The Commission has implemented an Administrative Fine Program, based on amendments to the Federal Election Campaign Act,[1] for assessing civil money penalties for violations involving:

 

•  Failure to file reports on time;

•  Failure to file reports at all; and

•  Failure to file 48-hour notices (campaign committees). 111.30.

 

If the Commission finds “reason to believe” (RTB) that a committee violated the law, the Commission will notify the committee in writing of its finding and the amount of the civil money penalty.[2] The committee will have 40 days to either pay the penalty or submit a written challenge to the Commission action. If the committee challenges the finding, the Commission will turn the case over to an independent reviewing officer who was not involved in the RTB finding. After the Commission considers the reviewing officer’s recommendation and the committee’s response to it, the Commission will make a final determination whether the committee violated 2 U.S.C. §434(a) and, if so, will assess a civil money penalty based on the schedule of penalties. If the committee does not respond to the Commission’s original RTB finding, the Commission also will make a final determination with an appropriate civil money penalty. The committee will then have 30 days to pay the penalty or seek court review of the case.[3]

Information on Reporting Dates

To ensure timely filing, treasurers (and those who fill out reports) should read the FEC reporting notices mailed two weeks before most reporting deadlines. They should also consult the FEC’s newsletter, the Record, and the FEC’s web site (www.fec.gov) for upcoming reporting dates.

General rules on when to file reports are outlined below. To assist treasurers, the FEC sends committees notices of upcoming report deadlines. Additionally, the Record, the FEC’s monthly newsletter, publishes reporting announcements, as does the FEC’s web site, http://www.fec.gov.

Monthly Reporting

All national party committees and any state, district or local party committee that engages in reportable FEA must file monthly. 300.36(c).

All committees, including those which file monthly, must file a year-end report due January 31st of the next year. Also, in even-numbered years, party committees that generally file monthly reports file pre-general and post-general election reports in lieu of the reports otherwise due in November and December.

Other State, district and local party committees may file quarterly in election years and semiannually in nonelection years. They may also choose to file monthly. 104.5(c).

Election year reporting for Quarterly Filers

Election years are years in which there are regularly scheduled federal elections (i.e., even-numbered years).

Quarterly Reporting

The following reports are required from committees filing on a quarterly schedule during an election year:

 

Three Quarterly Reports

Under the quarterly schedule, a committee must file three quarterly reports, due respectively on the 15th of April, July and October. A quarterly report covers activity that occurred after the closing date of the previous report through the end of the calendar quarter (i.e., through March 31, June 30 and September 30). 104.5(c)(1)(i)(A)–(B).

The Commission will waive a quarterly report if a pre-election report (see below) is due between the 5th through the 15th of the month following the close of the calendar quarter 104.5(c)(1)(i)(C). Committees should check with the FEC to verify a quarterly report waiver.

Primary Election Reporting

 

12-Day Pre-Primary Report

In addition to filing quarterly reports, a committee may have to file pre-primary reports. A pre-primary report is required if the committee makes contributions or expenditures in connection with a primary election during the coverage dates for the primary report: the day following the close of books of the previous report through the 20th day before the primary. The report is due no later than the 12th day before the primary election. If sent by registered, certified mail, or priority or express mail having a delivery confirmation, the report must be postmarked no later than the 15th day before the election. 104.5(a)(1)(i).

To avoid the pre-primary filing obligation, a committee may change from a quarterly to a monthly filing schedule; see here.

Note that the FEC does not automatically send party committee treasurers notices and forms for pre-primary reports. The treasurer is responsible for determining whether the committee must file a pre-election report.

Example

A committee files its first quarterly report, covering activity through the March 31 closing date. On May 17, the committee makes a contribution to a candidate running in a June 7 primary. Because the May 17 contribution falls within the coverage dates for the pre-primary, i.e., from April 1 (day after the closing date of previous report) through May 18 (20 days before election), the committee must file the pre-primary report. The report must reach the appropriate state and federal filing offices by May 26 (12 days before election). If sent by registered or certified mail, or priority or express mail having a delivery confirmation, the report must be postmarked by May 23 (15 days before election).

The committee’s next report is the second quarterly report, due July 15. It should cover activity from May 19 (day after closing date of pre-primary report) through June 30. Because this is not a pre-election report, the report may be postmarked as late as the July 15 filing date if sent by registered or certified mail, or priority or express mail having a delivery confirmation.

 

No Post-Primary Report

There is no requirement for a post-primary report. By contrast, all party committees must file a post-general election report, as explained below.

General Election Reporting

 

12-Day Pre-General Election Report

A committee must file a pre-general election report covering activity that occurred after the closing date of the previous report through the 20th day before the general election if the committee makes contributions or expenditures in connection with the general election during that period. The report is due no later than the 12th day before the general election unless sent by registered or certified mail, or priority or express mail having a delivery confirmation, in which case the report must be postmarked no later than the 15th day before the election. 104.5(c)(1)(ii).

 

30-Day Post-General Election Report

Regardless of its activity, a party committee must file a post-general election report. The report covers activity that occurred after the closing date of the previous report through the 20th day after the general election. The report is due 30 days after the election. 104.5(c)(1)(iii).

Example

A party committee that does not engage in federal election activity files its third quarterly report, covering activity through September 30. On October 1, the committee makes a coordinated party expenditure on behalf of a candidate running in the general election. (For purposes of this example, the general election is on November 5.) The committee must therefore file a pre-general election report to disclose the October 1 expenditure. The report covers activity from October 1 (day after closing date of previous report) through October 16 (20 days before election). It is due by October 24 (12 days before election). Because it is a pre-election report, it must be postmarked no later than October 21 (15 days before election) if sent by registered or certified mail, or priority or express mail having a delivery confirmation.

Although the committee does not make any further contributions or expenditures in connection with the general election, it is still required to file a post-general election report. The report covers activity from October 17 (day after closing date of pre-election report) through November 25 (20 days after the November 5 election). It must be received by the appropriate federal filing office by December 5 (30 days after election) or postmarked by that date if sent by registered or certified mail, or priority or express mail having a delivery confirmation.

                               

Year-End Report

A year-end report, covering activity from the close of the previous report through December 31, is due on January 31 of the following year. 104.5(c)(1)(i)(A)–(B).

Nonelection Year Reporting for Quarterly Filers

Nonelection years are years in which there are no regularly scheduled federal elections (i.e., odd-numbered years).

During a nonelection year, quarterly filers automatically switch to a semiannual reporting schedule. Two semiannual reports are required:

• The mid-year report, covering activity from January 1 through June 30, must be filed by July 31; and

• The year-end report, covering activity from July 1 through December 31, must be filed by January 31 of the following year. 104.5(c)(2)(i).

If the committee makes contributions or expenditures in connection with a special election, it may have additional reporting responsibilities, as explained below.

Monthly Filing Schedule

A committee filing on a monthly schedule files reports covering each month’s activity by the 20th of the following month. For example, January activity is filed in the monthly report due February 20. There are, however, certain exceptions to this schedule in both election and nonelection years. 104.5(c)(3)(ii) and 104.5(k).

Election Year Reporting

In an election year, the last regularly scheduled monthly report is the one covering September activity (due October 20). In lieu of the reports covering October and November activity, the committee files a 12-day pre-general election report and a 30-day post-general election report. The last report of the year, covering activity that occurred from the closing date of the post-general report through December 31, is the year-end report, due by January 31 of the following year. 104.5(c)(3)(ii); see also 2 U.S.C. §434(a)(4)(b).

Nonelection Year Reporting

There may be two exceptions to regular monthly reporting in a nonelection year. First, the last report of the year, normally covering December activity, is called a year-end report and is due January 31. 104.5(c)(3)(i) – (ii); see also 2 U.S.C. 434(a)(4)(B). Second, a monthly report may be waived by the FEC for committee filing special election reports if a monthly report is due within 10 days of the date of the special election report is due. 104.5(h).

Changing the Filing Schedule

Committees that are not required to file monthly may change their filing schedule from quarterly to monthly (or vice versa) only once per calendar year. The treasurer must notify the FEC in writing at the time it files a required report under its current filing schedule before changing its filing schedule. The committee will then be required to file the next report under its new filing schedule. Electronic filers must file this notification electronically. 104.5(c).

Committees making contributions or expenditures in connection with a special election may be required to file special election reports. Filing dates for special elections are published in the Federal Register and the FEC Record. 104.5(h)(1). Committees filing on a monthly basis, however, are not required to file special election reports (see below).

If a regularly scheduled report is due within 10 days of the date a special election report is due, the Commission may waive the regular report for committees required to file the special election report. 104.5(h)(2). Committees should check with the FEC to verify whether a report has been waived.

A committee must file all reports and statements electronically if it receives contributions or makes expenditures that exceed $50,000 in any calendar year, or expects to do so.  Committees that are required to file electronically, but that file on paper or fail to file, will be considered nonfilers and may be subject to enforcement action. 104.18(a)(2). See above, “Administrative Fines for Late Filers and Nonfilers.”

Because electronic filing is more efficient and cost effective than paper filing, even committees that do not meet the $50,000 threshold requirement are encouraged to choose to file their reports electronically. Please note, however, that voluntary electronic filers must continue to file electronically for the remainder of the calendar year unless the Commission determines that unusual circumstances make continued electronic filing impractical. 104.18(b).

Methods of Electronic Filing

Most committees filing electronically find it convenient to do so via an Internet connection with a password (see “Treasurer’s Duties” on page 28).  Committees may, however, submit their electronic reports on 3.5” diskettes (either hand delivered or sent by other means such as U.S. Postal Service). Electronic filers must file all their reports electronically, and the reports must adhere to the FEC’s Electronic Filing Specifications Requirements.[4] 104.18(d). Committees filing electronically on diskette must also submit a written certification - signed by the treasurer or assistant treasurer - either on paper (e.g. a signed first page of FEC Form 3X) or as a separate file with the electronic report, verifying that the treasurer has examined the documents and that, to the best of his or her knowledge, the report is correct, complete and true. 104.18(g)

Calculating the Threshold

Committees should use the following formulas to determine if their total expenditures or total contributions are over $50,000 per calendar year:

 

Total Contributions Received[5]

-  Refunds of Contributions

+ Transfers from Affiliated or Other Party Committees

                = Total Contributions

 

or

                Total Federal Expenditures

+ Federal Contributions Made

+ Transfers to Affiliated Federal Committees or Other Party Committees

+ Independent Expenditures

+ Coordinated Party Expenditures

                = Total Expenditures

 

Have Reason to Expect to Exceed the Threshold

Once committees actually exceed the $50,000 yearly threshold, they have “reason to expect to exceed” the threshold in the following two calendar years. 104.18(a)(3)(i). Consequently, committees must continue to file electronically for the next two calendar years (January through December).

Committees With No History

New committees with no history of campaign finance activity have reason to expect to exceed the $50,000 yearly threshold if:

· The committee receives contributions or makes expenditures that exceed one-quarter of the threshold amount in the first calendar quarter of the calendar year (i.e., exceeds $12,500 by the end of March); or

· The committee receives contributions or makes expenditures that exceed one-half of the threshold amount in the first half of the calendar year (i.e., exceeds $ 25,000 by the end of June).

104.18(a)(3)(ii).

 

Verification Requirements

The political committee’s treasurer must verify the electronically filed reports by:

· Using a personal password from the FEC (see below); 

· Submitting a signed certification on paper along with the diskette; or

· Submitting a digitized copy of the signed certification as a separate file in an electronic submission.

The signed verification must certify that the treasurer or assistant treasurer has examined the submitted report, and that, to the best of his or her knowledge, the report is true, correct and complete. 104.18(g).

Obtaining a Password

Requesting a Password

A committee’s treasurer or assistant treasurer can obtain a password by faxing a request letter to the password office at 202/219-0674. Requests may also be mailed to the Federal Election Commission, 999 E Street N.W., Washington, DC 20463. A password request must:

· Include the committee’s name and nine-digit FEC identification number;

· Be signed by the treasurer and also by the assistant treasurer if the assistant treasurer is the individual requesting the password;

· Include the treasurer’s phone number and, if applicable, the phone number of the assistant treasurer; and

· Be printed on the committee’s letterhead (if the committee has official letterhead).

A sample request can be viewed on the FEC’s web site here.

Requests sent by fax can usually be processed within a few hours. However, committees are encouraged to request a password as early as possible.  Requests received near a filing deadline may take as long as two or three business days to process, which may preclude timely filing.

Assigning the Password

Once the password office receives the letter requesting a password, it will verify that the requester is listed as the treasurer (and assistant treasurer, if applicable) of that committee on that committee’s Statement of Organization (FEC Form 1). Only the committee’s treasurer and assistant treasurer can receive a password. 

If the requester is listed on the Statement of Organization, then a representative from the password office will call the requester and ask him or her to choose a password. This password will be assigned immediately. Passwords are case sensitive and must be entered exactly as initially assigned.

If the requester is not listed on the Statement of Organization (e.g. the committee has a new treasurer), he or she must submit a password request letter, as described below.

New Treasurers

 

When a committee appoints a new treasurer, it must amend its Statement of Organization to disclose the change. In order to do so, the new treasurer may need to request a new password. Since the treasurer’s name and signature do not appear on the committee’s existing Statement of Organization, they must include the following sentence in the password request letter: “I represent that I am the duly appointed treasurer and have authority as such to sign FEC reports for the above committee.”

Once a password is received, the new treasurer can file the amended Form 1 to indicate the change of position.

Lost or Forgotten Password

The Commission cannot provide a treasurer’s password to a treasurer or committee if a treasurer forgets or loses the password because the passwords are encrypted. Instead, the treasurer must ask for a new password, repeating the process described above.

Special Requirements

 

The following documents have special signature and submission requirements:

· Schedule C1 (Loans and Line of Credit), including copies of loan agreements; and

· Form 8 (Debt Settlement Plan).

Schedule C1 and Form 8, in addition to being included in the electronic report, must be submitted on paper or in a digitized format (submitted as a separate file in the electronic report). 104.18(h).

 

Committees must file FEC reports and statements simultaneously with the appropriate federal and state offices.

Federal Filing

Party committees file reports and statements with the Federal Election Commission, 999 E Street, N.W., Washington, DC 20463. 105.4.

Exception: Party committees supporting only Senate candidates file with the Secretary of the Senate, 105.2.

Note also that notices of last-minute independent expenditures on behalf of Senate candidates must be filed with the FEC. However, regularly scheduled reports of independent expenditures must be filed with the Secretary of the Senate. Notices of last-minute expenditures supporting or opposing House or Presidential candidates must be filed with the FEC. 104.4(b) and (c)(1) and (3).

State Filing

 

In addition to filing with the federal government, committees must simultaneously file copies of reports with the Secretary of State (or other designated state officer) only in those states that have not received a waiver from the requirement to maintain copies of FEC statements and reports, as explained below. 108.1.

A list of addresses of state filing offices is available from the FEC.

With respect to FEC forms and statements other than Form 3X and supporting schedules, copies must be filed in the state in which the committee has its headquarters. 108.4.

State Filing Waiver

Committees do not have to file copies of reports and statements with states that:

· Provide the public with the means to electronically access and duplicate the reports available on the FEC web site; and

· Have been granted a waiver by the Commission exempting them from the requirement to receive and maintain copies of FEC reports.[6]

108.1(b).

All reports filed by political committees are available for public inspection and copying in the FEC’s Public Records Office. They are also available on the Commission’s website (www.fec.gov). Copies of reports may also be purchased by mail. For more information, call 800/424-9530 or 202/694-1120.

“Sale or Use” Restriction

The Act prohibits anyone from selling or using the names and addresses of individual contributors copied from FEC reports for commercial purposes or for the purpose of soliciting funds. This “sale or use” restriction, however, does not apply to the names and addresses of political committees that are disclosed in FEC reports. 104.15 and AO 2003-24.

Sale or Use of Committee’s Contributor’s List

The sale or use restriction does not prevent a committee from compiling its own list of contributors and distributing it to others. Under certain conditions, a committee may donate, sell, trade or rent its own contributor list to other committees and organizations. AOs 2002-14, 1982-41 and 1981-53.

“Salting” Reports to Detect Misuse

A committee may “salt” a report with up to 10 fictitious contributors (referred to under the law as “pseudonyms”) to detect impermissible uses of individual contributor information by other organizations. 104.3 (e)(1) and (e)(2).

Using the subtotal of unitemized contributions for the reporting period, the committee allocates some of those funds as itemized contributions from fictitious contributors, providing a real address for each fictitious entry on Schedule A (such as the address of a volunteer or committee staff member). The committee must accordingly adjust its subtotals for itemized and unitemized contributions on the Detailed Summary Page. (The itemized total will be overstated, while the unitemized total will be  understated.) 104.3(e)(3).

On or before the day the committee files the report, it must send the list of the fictitious names used in the report under separate cover directly to the FEC’s Reports Analysis Division, 999 E Street, NW, Washington, DC 20463. (The list should not be sent to any other filing office.) The FEC will not make the list public. 104.3(e)(5).

If a solicitation or commercial mailing is sent to the fictitious names, the committee will know that someone has illegally used the names of contributors disclosed in the report. The committee may then file a complaint with the FEC.