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Returns and refunds of contributions made to nonconnected PACs

Refunds received by the committee

Itemize refunds of contributions made by the committee on a Schedule A regardless of their amount. Enter the total on Line 16.

If a committee receives a refund of a contribution it has made, it must report the refund in one of two ways, depending on the circumstances.

Original check not deposited

If a check to a candidate committee or other political committee is not deposited (e.g., if it is returned uncashed or is lost), report the amount as a negative entry on a Schedule B for Line 23, “Contributions to Federal Candidates and Other Political Committees.” (The amount is subtracted from the total for Line 23.) If the donor committee’s original check was returned without being deposited during the reporting period in which the contribution was made, the donor committee need not report the attempted contribution or refund.

Refunded by recipient’s check

If the recipient committee deposits the contribution and then refunds it with its own check, itemize the refund, regardless of amount, on a Schedule A for Line 16, “Refunds of Contributions.”

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