Date of receipt is the date for reporting

The Commission is often asked what date is used for reporting in situations such as earmarking, joint fundraising, and commercial fundraising, where someone other than the treasurer initially receives the contribution and forwards it on to the treasurer. Under FEC regulations, the date of receipt is used for reporting purposes and that date is considered to be the date when that initial recipient (e.g., the conduit, the joint fundraising representative or the commercial fundraiser) receives the contribution. For example, all contributions received for an authorized committee by conduits, joint fundraising representatives and commercial fundraisers as of March 31 must be included on the April Quarterly report due April 15, even if the funds have not yet been transmitted to the committee. To ensure timely and accurate reporting of contributions received, committees should coordinate with those fundraising on their behalf in order to collect the information needed for reporting. For more information, see 11 CFR 102.8, page 23 of the Campaign Guide for Congressional Candidates and this 2015 tip for treasurers.