skip navigation
Here's how you know US flag signifying that this is a United States Federal Government website

An official website of the United States government

Here's how you know

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.


Secure .gov websites use HTTPS
A lock ( ) or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.

How to report

In-kind contributions to candidates

An in-kind contribution is a non-monetary contribution. Goods or services offered free or at less than the usual charge result in an in-kind contribution. Similarly, when a person or entity pays for services on the committee’s behalf, the payment is an in-kind contribution. An expenditure made by any person or entity in cooperation, consultation or concert with, or at the request or suggestion of, a candidate’s campaign is also considered an in-kind contribution to the candidate.

Reporting on Form 3X

Party committees report making an in-kind contribution 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. The party committee reports the date the good or service was provided as the date of the contribution.

In addition, payments for in-kind contributions are often made on a different day than the date the contribution was provided to the campaign. In this case, the party committee will also report the payment made for the in-kind contribution as a memo entry on Schedule B for Line 21(b).

Step 1: Reporting the in-kind contribution

On Line 23, the committee discloses:

  • The vendor, the vendor’s address, the date the in-kind was provided to the candidate, and the amount
  • A clear purpose of disbursement and an “in-kind” notation
  • Information about the candidate receiving the in-kind, including their name, office sought, state and, if applicable, congressional district, and election.
Party committee itemization of an in-kind contribution Form 3X Schedule B

The party committee discloses giving Al Verroes $975 for an in-kind contribution. It discloses the vendor providing meals, the date the meals were provided, information about the vendor, and that Al is a candidate for Texas' 10th congressional district. The contribution is designated for the 2018 general. The committee includes a clear purpose of disbursement, “In-kind: meals.”

Step 2: Reporting the payment as a memo entry

In this case, the party committee paid the vendor after the good or service was provided. This means that the committee will report a memo entry on Line 21(b) that discloses the date the committee paid the vendor.

Party committee itemization of the payment for an in-kind contribution Form 3X Schedule B

The memo entry on Line 21(b) discloses the date that the committee paid the vendor, information about the vendor and the candidate, a clear purpose of disbursement, and a notation that links the memo entry to the originally disclosed in-kind contribution, “In-kind: See Schedule B, Line 23 of Sept. Monthly.”

Reporting with FECFile

To enter an in-kind contribution given to a candidate, go to the Summary Page tab, right click on “Line 23 Contributions to other federal candidates and political committees” and select ”new.”

To enter an in-kind payment as a memo entry, go to the Summary Page tab, right click on “Line 21(b) Other federal operating expenditures” and select ”new.” Check the “memo” box.