Contributions to federal candidates
Reporting on PAC forms
Political action committees report making contributions to federal candidates in the “contributions to federal candidates/committees and other political committees” category on Form 3X, Line 23. The committee must itemize contributions to federal candidates on Schedule B for Line 23 regardless of the amount of the contribution.
To itemize the contribution, the committee discloses:
- Name of payee
- Address of payee
- Date of disbursement
- Amount of disbursement
In addition, the committee must also itemize information about the candidate receiving the contribution, including:
- The recipient candidate’s name
- The office sought
- The state and, if applicable, congressional district
Including the election for which the contribution was made is strongly suggested. Contributions that are not designated to a specific election by the contributor will be counted as a contribution for the next upcoming election after the contribution is made.
Reporting with FECFile
To enter a contribution to a federal candidate, go to the Summary Page tab, right click on “Line 23 Contributions to other federal candidates and political committees” and select ”new.”