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Offsets to nonconnected PAC operating expenditures

Offsets to operating expenditures, such as returns by vendors of deposits, refunds and rebates, are not considered contributions. Note, however, that rebates to committees must be offered in the ordinary course of business and on the same terms and conditions as those offered to nonpolitical entities. Otherwise, the rebate may be considered a contribution—a prohibited contribution if a corporation pays the rebate.

Reporting offsets to operating expenditures

Refunds, rebates and returns of deposits are considered offsets to operating expenditures. Itemize offsets on a Schedule A once the committee receives more than $200 in such offsets from the same source during a calendar year. Enter the total on Line 15 and the itemized entry should indicate the nature of the transaction (refund, rebate, etc). It is also recommended to include the date and/or report of original disbursement.

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