When a party committee disseminates an independent expenditure and pays for it in the same reporting period, the party committee reports the independent expenditure in the report that covers the activity (in addition to any 24 or 48-hour reports filed on Schedule E that may be required).
Reporting on Form 3X
Party committees report disseminating and paying for an independent expenditure in the same reporting period on Form 3X, Schedule E supporting Line 24. The committee itemizes any independent expenditure on Schedule E that exceeds $200, or that, when aggregated on a per-election and per-office sought basis within the calendar year, exceeds $200. This includes independent expenditures that were previously disclosed on 24 and 48-hour reports.
To itemize an independent expenditure, the committee discloses:
- Name and address of payee if the payment or disbursement exceeds the $200 aggregate threshold for itemization
- Date the expenditure was made
- The payment date
- Purpose of the expenditure (e.g. radio, television, or newspaper ad)
- Candidate supported or opposed, including the candidate’s name, office sought , state of election and Congressional district (if applicable), and election for which the disbursement was made
- Aggregate amount during the calendar year per election, per office sought
At the end of Schedule E, enter:
- A subtotal for itemized independent expenditures on Line (a)
- A subtotal for unitemized independent expenditures on Line (b)
- Total independent expenditures on Line (c). Enter this total on Line 24 of the Detailed Summary Page.
Schedule E requires a certification, under penalty of perjury, that the expenditure meets the standards for independence.
Reporting with FECFile
To add independent expenditures to a report, go to the Reports tab and select the report covering the independent expenditure. Next, go to the Summary Page tab, right click on “Line 24 Independent expenditures” and select “new.”