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.

Operating expenses of nonconnected PACs

Administrative expenses include, for example, rent, utilities, salaries and office supplies that are not directly attributable to a clearly identified candidate. Such expenses may be allocated if the committee maintains federal and nonfederal accounts.

Income tax

Include income taxes paid by the committee as other federal operating expenditures on Line 21(b). Itemize income tax payments on Schedule B only if they aggregate over $200 per year to the same payee—i.e., the local, state or federal government.