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How to report

Reimbursements from the connected organization


If the separate segregated fund (SSF) pays for an operating expenditure and the connected organization reimburses the committee, the SSF will report both the operating expenditure and the reimbursement. The reimbursement must take place no later than 30 calendar days after the expense was made.

Reporting on PAC forms

Step 1: Reporting the operating expenditure

SSFs report making disbursements for operating expenditures on Form 3X, Line 21(b). An operating expenditure is itemized on Schedule B, supporting Line 21(b), when it:

  • Exceeds $200 or
  • Aggregates over $200 when added to other disbursements made to the same payee during the calendar year
FE161_OperatingExpenditureSSF.jpg

The committee reports spending $500.00 on developing a website on Line 21(b). It includes the vendor's name, Graphos Printing, address, date of disbursement, and the amount spent. The committee also includes a clear purpose of disbursement, "PAC website development."

Step 2: Reporting the reimbursement

SSFs report receiving the reimbursement from their connected organization in the “Offsets to Operating Expenditures” category on Form 3X, Line 15. The reimbursement must take place no later than 30 calendar days after the expense was made.

FE166_ReimbFromConnectedOrgSSF.jpg

The SSF’s connected organization, Critical Reason, reimbursed the PAC for the $500 spent on developing the website. On Line 15, the SSF discloses Critical Reason, address, date of reimbursement, and the amount spent. The committee also includes a clear notation, "Reimbursement for 11/12/17 website development."

Reporting with FECFile

To enter an operating expenditure, go to the Summary Page tab, right click on “Line 21(b) Other federal operating expenditures” and select ”new.”

To enter the connected organization’s reimbursement, go to the Summary Page tab, right click on “Line 15 Offsets to operating expenditures” and select ”new.”