skip navigation
How to report

Credit card disbursements

Reporting on PAC forms

Political action committees report operating expenditures that were charged to a credit card on Form 3X, Line 21(b). Committees must itemize the credit card payment if payments exceed the $200 aggregate threshold during the calendar year.

The committee must also itemize, as a memo entry, any specific transactions charged on a credit card if payments to the actual vendor exceed the $200 aggregate threshold during the calendar year. The memo entry must include the name and address of the vendor, the purpose of the disbursement, date the services were received, and the amount of the disbursement.

FE159_CreditCardDisbursementNC.jpg

The PAC reports paying Credit Card Co. on Line 21(b), and includes the credit card company's address, the date that the credit card was paid, the amount that was paid, and the purpose of disbursement "Credit card payment (see below)"

Next, the committee includes memo entries for its original vendors, Prime Cut Steakhouse and Big Box Office. The memo entries show the vendors' addresses, dates the services were received, and the amounts paid. Both memos also show clear purposes of disbursement - "PAC fundraising luncheon" and "PAC fundraising printing" - so that the public knows why the funds were spent.

Reporting with FECFile

To enter a credit card payment, go to the Summary Page tab, right click on “Line 21(b) Other federal operating expenditures” and select “new.” To add memo entries to this payment, go to the “disbursements” tab and find the credit card payment. Right click on the credit card payment, select “Transaction Split.” Enter each vendor by clicking “add new.”

Learn more about reporting disbursements in FECFile

}