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Federal Election Commission | United States of America

Returns and refunds of contributions made

If an SSF receives a refund of a contribution it has made, it must report the refund in one of two ways, depending on the circumstances described:

Contribution made by SSF: Original check not deposited

If a check to a candidate committee or other political committee is not deposited (for example, if it is returned uncashed or is lost), itemize 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.)

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How to report Voided contributions

Contribution made by SSF: 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, "Contribution Refunds."

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How to report Refunded contributions

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This information is not intended to replace the law or to change its meaning, nor does this information create or confer any rights for or on any person or bind the Federal Election Commission or the public.

The reader is encouraged also to consult the Federal Election Campaign Act of 1971, as amended (52 U.S.C. 30101 et seq.), Commission regulations (Title 11 of the Code of Federal Regulations), Commission advisory opinions and applicable court decisions.