National party accounts for certain expenses
On December 16, 2014, President Obama signed into law the Consolidated and Further Continuing Appropriations Act, 2015 (H.R. 83). Provisions of that law enable national party committees to establish accounts to defray certain expenses incurred with respect to:
- Presidential nominating conventions,
- National party headquarters buildings, and
- Election recounts and contests and other legal proceedings.
Until the Commission adopts new regulations, national party committees that establish such accounts should report the activities of those accounts as described.
Although party committees normally disclose their contributions on Form 3X, Line 11(a), the Commission's forms currently do not provide a clear way to distinguish between contributions deposited into the committees' separate accounts. Thus, as described, national party committees should report the contributions deposited into their presidential nominating convention, national party headquarters buildings, or election recounts and contests and other legal proceedings accounts as "other federal receipts," with the appropriate descriptions. Similarly, the committees should report expenditures from these accounts as "other federal operating expenditures" or "other disbursements" (depending upon the account, as explained), with the appropriate descriptions.
Interim reporting instructions for national party committee accounts
Report all receipts and disbursements for all accounts pursuant to the Federal Election Campaign Act, as amended, and Commission regulations.