Contributions to federal candidates
Reporting on PAC forms
Political action committees report making contributions to federal candidates 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.”