If a state, district or local party committee’s combined annual receipts and disbursements for federal election activity (FEA) are $5,000 or more, then it must disclose all receipts and disbursements for FEA, including those of Levin funds. 300.36(b)(2).

State, district and local party committees that have less than $5,000 in receipts and disbursements for FEA are required to disclose only their federal receipts and disbursements for FEA. 300.36(b)(1).

A state, district or local party committee that has had any federal receipts or disbursements for FEA -- or any reportable Levin receipts and disbursements -- must file monthly. 300.36(c). Once a committee triggers the monthly filing requirement, it must file the next regularly scheduled monthly report and must continue to file monthly for the remainder of the calendar year. During the next year, if a committee would like to return to a quarterly filing schedule and is eligible to do so, it must file a request with the Commission. Committees filing electronically must file the request in an electronic format. 104.5(c)(3).

Schedule L – Aggregation Page

Aggregate receipts and disbursements are reported on Schedule L. The L Schedules are memo schedules and do not affect totals on the Summary and Detailed Summary Pages.

Line 1: Receipts from persons

Report total Levin fund donations received from individuals, committees and other entities that aggregate to $200 or more on Line 1(a). 300.36(b)(2)(iv). Unitemized receipts are reported on Line 1(b).

Line 2: Other receipts

Report any receipts which are not donations, such as refunds, interest dividends, etc.

Line 3: Total Receipts

Enter the total of Lines 1 and 2 on Line 3.

Line 4: Transfers to Federal or Allocation Account

Itemize any Levin fund transfers into the federal or allocation account on Schedule L-B. Report the amount for each disbursement category, on Lines 4a-d. Enter the total on Line 4e.

Line 5: Other Disbursements

Enter the total amount of all other Levin fund disbursements. Any disbursements of $200 or more are also itemized on Schedule L-B.

Line 6: Total Disbursements

Enter the total of Lines 4e and 5 on Line 6.

Line 7: Beginning Cash on Hand

Enter the total amount of Levin funds on hand at the beginning of the reporting period. For Column B, enter the total amount of cash on hand as of January 1 of the calendar year.

Line 8: Total Receipts

Repeat the total from Line 3.

Line 9: Subtotal

Add lines 7 and 8.

Line 10: Disbursements

Repeat the total from Line 6

Line 11: Ending Cash on Hand

Subtract Line 10 from Line 9 to determine the Levin funds on hand at the end of the reporting period.

Schedule L-A  - Levin Fund Receipts

Itemize any receipt of $200 or more on Schedule L-A. 300.36(b)(2)(iv).

Committees must categorize their receipts between donations, which are reported on Line 1a of the Levin fund aggregation page, and other receipts such as refunds or uncashed checks which are reported on Line 2. Use separate Schedules for the different categories of receipts and note the Line number in the upper-right corner.

Receipts must be reflected on the Levin Aggregate Page.

Schedule L-B – Levin Fund Disbursements

Itemize any disbursement of $200 or more on Schedule L-B.

Committees must categorize their transfers on Line 4 by what type of federal election activity was allocated – voter registration, voter identification, get out the vote activity or generic campaign activity. Other disbursements must be itemized when they aggregate $200 or more per entity in the calendar year. Use separate Schedules for each category of disbursement and note the Line number in the upper-right corner.

When Allocation is Required                  

If the total disbursements for allocable FEA in a calendar year do not exceed $5,000, then the entire amount may be paid with Levin funds. 300.32(c)(4). However, if a committee’s total allocable FEA disbursements exceed $5,000, the disbursements must be either paid for entirely with federal funds or allocated between federal and Levin funds (if it is allocable FEA).

What Federal Election Activity May Not Be Allocated

Not all FEA may be allocated. Some must be paid for exclusively with federal funds, including:

·       FEA that refers to a clearly identified candidate;

·       Public communications (example) that refer to a clearly identified federal candidate and that promote, attack, support or oppose any federal candidate; and,

·       Services provided by an employee who spends more than 25 percent of his or her compensated time on activities in connection with a federal election. If the employee spends less than 25 percent of his or her compensated time on such activity, his or her services must be paid with funds that comply with state law. 300.33(c). See also AO 2003-11.

Disbursements for direct fundraising costs (example) incurred by state, district and local party committees and organizations for federal funds to be used, in whole or in part, for FEA must be paid for entirely with federal funds. 300.32(a)(3).

What Federal Election Activity May Be Allocated

State, district and local party committees may allocate expenses arising from the following activities:

• Voter registration activity between 120 days before a regularly scheduled federal election and the date of the election; and

• Voter identification, get-out-the-vote activity or generic campaign activity conducted in connection with an election in which a federal candidate appears on the ballot.

Disbursements for direct fundraising costs incurred by state, district and local party committees and organizations for both federal and Levin funds to be used, in whole or in part, for FEA must be paid for in an allocated ratio of federal and Levin funds. 300.33(c)(3). Unlike most activities involving FEA, the allocation should follow the “Funds received” ratio described in the previous chapter..

Disbursements for direct fundraising costs incurred by state, district and local party committees and organizations for Levin funds only may be paid for with either federal funds or Levin funds. 300.32(a)(4).

Allocation Ratio

When allocating FEA, committees must use a fixed minimum percentage of federal funds. The minimum percentage of federal funds depends upon which federal offices appear on the ballot during the election year:

·       If both a Presidential candidate and a Senate candidate appear on the ballot, then at least 36 percent of the expenses must be allocated to the federal account;

·       If a Presidential candidate, but not a Senate candidate, appears on the ballot, then at least 28 percent of the expenses must be allocated to the federal account;

·       If a Senate candidate, but not a Presidential candidate, appears on the ballot, then at least 21 percent of the expenses must be allocated to the federal account; and

·       If neither a Presidential candidate nor a Senate candidate appears on the ballot, then at least 15 percent of the expenses must be allocated to the federal account.

Report disbursements for unallocated FEA (FEA paid for entirely with federal funds) on Schedule B for Line 30(b) of the Detailed Summary Page. This includes payments for public communications that promote, attack, support or oppose any candidate for federal office. See Chapter 12 for further instructions.

Required Forms                 

• Schedule H1 - Allocation Ratio for Administrative, Generic Voter Drive and Exempt Activity Costs and Federal Election Activity;

• Schedule H5 – Transfers of Levin Funds Received for Allocated Federal Election Activity; and

• Schedule H6 – Disbursements of Federal and Levin Funds for Allocated Federal Election Activity.

Allocation Ratio (H1)

A state, district or local party committee uses Schedule H1 to calculate its allocation ratio at the beginning of each calendar year.

Levin Transfers (H5)

Each reporting period, the committee discloses transfers from the Levin account to the federal (or allocation) account to pay the allocated portion of allocable federal election activity costs. Transfers must be made within a 70-day window (no more than 10 days before or 60 days after an allocated payment is made). 300.33(d)(2).

Levin fund transfers are itemized on Schedule L-B and accounted for on the Levin Aggregate Page.

The total amount of transfers itemized on Schedule H5 is entered on Line 18(b) of the Detailed Summary Page.

Payments (H6)

Each reporting period, the committee uses Schedule H6 to itemize all payments for allocable federal election activity costs, showing the allocated federal and Levin shares.

The federal and Levin payment totals that appear on Schedule H6 are entered on Line 30(a) of the Form 3X Detailed Summary Page (federal share on Line 30(a)(i) and Levin share on Line 30(a)(ii)).