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Refunds of contributions

Refunds made by the committee

When a committee refunds a contribution to a donor, the committee must include the disbursement in the total for the appropriate category of refund on the Detailed Summary Page (Line 28(a), (b) or (c)). If the committee previously itemized the incoming contribution on Schedule A, then it must itemize the refund on a Schedule B for the appropriate line number.

A committee may return a contribution to the donor without depositing it, although the return must be made within 10 days of the treasurer’s receipt of the contribution. In this case, the committee does not have to report either the receipt or the return of the contribution.

Refunds received by the committee

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 previously reported 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.)

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.”