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Investment income

In addition to collecting contributions, an SSF may invest its funds. For example, an SSF may invest contributions it has received in a savings account, money market fund or certificate of deposit. Interest and other earnings (or losses) on invested funds are not contributions but must be reported.

Funds invested with banks

If the committee invests its funds in an account at a bank that was not previously identified as a campaign depository on the SSF’s Statement of Organization (FEC Form 1), the SSF must file an amended Statement disclosing the name and address of the additional depository. The amendment must be filed within 10 days of opening the account.

Funds invested with other establishments

If committee funds are invested in an account that is not operated by a bank (such as a money market account operated by a brokerage firm), no amendment to the Statement of Organization is required. However, before disbursing the funds in the account (principal and interest), the committee must first transfer them to a designated campaign checking or transaction account.



When the committee invests funds in a savings account, money market fund, certificate of deposit or similar type of account, the principal deposited must be included in the committee’s cash on hand total. (Investment properties, such as shares of stock, are not included in cash on hand.) The committee does not report this type of investment as a disbursement because the money is still a committee asset.

Investment income

Report interest income received during the reporting period in the “Other Receipts” category (Line 17) of the Detailed Summary Page. If investment income received from one source aggregates over $200 during a calendar year, itemize the interest on a Schedule A for Line 17.