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How to report

Allocated administrative expenses

Administrative expenses for rent, personnel, overhead and other day-to-day costs of running the committee are not considered contributions or coordinated party expenditures as long as the expenses are not directly attributable to a clearly identified candidate. Some of these expenses are allocable between federal and nonfederal accounts.

Freedom Party State Committee allocates some of their administrative expenses between their nonfederal and federal accounts, including their $5,000 monthly rent payment.

Allocation ratio (Schedule H1)

A state or local party committee uses Schedule H1 to state its fixed percentage allocation ratio at the beginning of each calendar year. Under the Fixed Percentage allocation ratio, the minimum percentage of federal funds depends upon which federal offices appear on the ballot during the relevant even-numbered election year (and in the preceding year).

Party committee itemization of administrative allocation on Form 3X Schedule H1

Freedom State Party Committee selects “Presidential and Senate Election Year,” because both a presidential candidate and a Senate candidate will appear on the ballot in the scheduled next general election in their state.

Payments (Schedule H4)

Each reporting period, the committee uses Schedule H4 to itemize all payments for administrative, voter drive and exempt activity costs, showing the allocated federal and nonfederal shares.

Party committee itemization for administrative allocation Form 3X Schedule H4

Freedom State Party Committee reports the federal and nonfederal share of their rent payment on Schedule H4, allocating at least 36% of their expenses to the federal account according to their allocation ratio.

(The federal and nonfederal payment totals that appear on Schedule H4 are entered on Lines 21(a)(i) and (ii) of the Form 3X Detailed Summary Page.)

Transfers from nonfederal account (Schedule H3)

Each reporting period, the committee discloses transfers from the nonfederal account to the federal (or allocation) account to pay the allocated nonfederal portion of administrative, voter drive and exempt activity costs. All such transfers must occur not more than 10 days before or 60 days after the payments for which they are intended are made, and must be itemized on Schedule H3.

Party committee itemization for administrative allocation on Form 3X Schedule H3

Using Schedule H3, Freedom Party State Committee reports the transfer received from the nonfederal account to pay the nonfederal portion of their allocated rent payment ($3,200).

(The total amount of transfers itemized on Schedule H3 is entered on Line 18(a) of the Detailed Summary Page.)

Reporting with FECFile

Allocation ratio (Schedule H1)

To create a Schedule H1 go to the Summary Page tab, right click on “H1 Method of Allocation for shared expenses” and select ”new.” Choose "State / Local Party Committee" and the applicable fixed allocation ratio.

Disbursements (Schedule H4)

To create a allocable disbursement on Schedule H4 go to the Summary Page tab, right click on “Line 21(a) Allocable expenditures" and select ”new.” Enter the payee, date, total amount and selected "Administrative" from the list of events. Click the "calc" button to automatically calculate the federal share of the disbursement based on the ratio defined on Schedule H1.

Transfers from nonfederal accounts (Schedule H3)

To create a transfer from the nonfederal account to the federal account on Schedule H3 go to the Summary Page tab, right click on "Line 18(a) Transfers from Nonfederal account (H3)" and select "new." Choose the account name, enter the date, and amount of the transfer. For administrative expenses, click "Breakdown" and choose "Administrative."

Learn more about reporting allocated party committee administrative expenses in FECFILE