SPAC Page Help

Click on the Start a New Report button to start a new report for an upcoming deadline. Based on several factors (including today's date, your filing records in the TEC database, and the filing schedule), the filing application will suggest the next report it appears you are required to file. Then you will have the opportunity to start the suggested report or start a different report by clicking on the Other Report Options button.

Other Report Options:

In-Progress Reports shows you the following information about the report(s) you have started in the TEC filing application but have not yet filed:

Missing/Late Reports shows you the following information about the report(s) that, according to TEC records, you were required to file with the TEC by a certain deadline but have not yet filed. Note: You may be subject to a late-filing penalty (late fine) for a required report that is not filed by the filing deadline.

Filed Reports shows you the following information about the report(s) you have successfully filed with the TEC:

What kind of report do you want to file? (Report Type): You can only select one of these report types for this report. If you need to file more than one of these report types, you must file each as a separate report. You can select one of the following report types as a stand-alone report or in combination with the "Dissolution" or "10th Day After Campaign Treasurer Termination" reports below, if applicable. Read the information concerning each of the report types. Select the radio button for the report type that applies to the event for which you are filing.

Less Commonly Filed Reports: These reports are only required if you meet certain criteria. You can select one of the following report types as a stand-alone report or in combination with one of the reports listed above, if applicable. Select the radio button for one of these less commonly filed reports only if the report type applies to the event for which you are filing.

Other Reports: These other reports are only required in certain circumstances and cannot be combined with other report types. Read the information concerning each of the report types. Select the radio button for one of these other reports only if the report type applies to the event for which you are filing.

Period Covered: The filing application will calculate the period covered for your report based on the report type you select. You can modify the start and end dates as long as your modified start date does not precede the filing application calculated start date and your modified end date does not extend past the filing application calculated end date. If you need to report activity outside of the filing application calculated date range for this report, you will need to file multiple reports.

A reporting period includes the Start date and the End date. The report due date will be after the end of the period. Generally, a report picks up where the last report left off and there should be no gaps or overlapping periods. The exceptions are Daily Pre-election reports and Special Session reports, which do create overlaps because you are required to report the activity twice.

First Reports. If this is the first campaign finance report that your committee has filed, the start date will be the date your committee's campaign treasurer appointment (Form STA) was filed.

January 15th Semiannual Report Period: The start date is July 1 of the previous year or the day after the last day covered by your committee’s last required report, whichever is later. If this is the first report your committee has filed, please see the "First Reports" section above. The end date is December 31 of the previous year.

July 15th Semiannual Report Period: The start date is January 1 or the day after the last day covered by your committee’s last required report, whichever is later. If this is the first report your committee has filed, please see the "First Reports" section above. The ending date is June 30.

30th Day Before Election Report Period: The start date is the day after the last day covered by your committee’s last required report. If this is the first report your committee has filed, please see the "First Reports" section above. The end date is the 40th day before the election. (This report is not required if your committee is supporting or opposing an unopposed candidate in the election or filing under the modified reporting schedule.)

8th Day Before Election Report Period: The start date is the 39th day before the election if your committee was required to file a 30th Day Before Election Report. If your committee was not required to file the 30th Day Before Election Report, the start date is the day after the last day covered by your committee’s last required report. If this is the first report your committee has filed, please see the "First Reports" section above. The end date is the 10th day before the election. (This report is not required if your committee is supporting or opposing an unopposed candidate in the election or is filing under the modified reporting schedule.)

Exceeded Modified Reporting Limit Report Period: (This report is only required for candidates who selected the modified reporting schedule but exceeded the Modified Reporting Limit after the 30th day before the election. The start date for the report is either the day you appointed your campaign treasurer or the day after the last day covered by your last required report, whichever is later. The end date is the day your committee exceeded the Modified Reporting Limit for contributions or expenditures. (See Exceeded Modified Reporting Limit Report in the "Report Type" section above for more information.)

Runoff Report Period: The start date is the 9th day before the main election if your committee filed an 8th Day Before Election report in connection with the main election. Otherwise, the start date is the day after the last day covered by your committee’s last required report or the day your committee appointed a campaign treasurer, whichever is later. The end date is the 10th day before the runoff election. (This report is not required if your committee is eligible to file under the modified reporting schedule.)

Dissolution Report Period: The start date is the day after the last day covered by your committee’s last required report. The end date is the day you file the dissolution report.

10th Day After Campaign Treasurer Termination Report Period: The start date is either the day after the last day covered by your committee’s last required report or the day your committee appointed a campaign treasurer, whichever is later. The end date is the day the campaign treasurer’s appointment was terminated. This report is due no later than 10 days after the campaign treasurer appointment was terminated.

Daily Pre-election Report of Contributions: The start date is the day your committee accepted the contribution(s) that triggered the reporting requirement. The end date is the day you file the report. A Daily report must be received by the TEC no later than midnight Central Time the first business day after the date your committee accepted the contribution that triggered the reporting requirement. (See Daily Pre-election Report of Contributions in the "Report Type" section for more information.)

Legislative Special Session Report Period: (This report is only required if your specific-purpose committee supports, opposes, or assists a statewide or legislative candidate or officeholder, and your committee accepted contributions during the period covered by the Special Session report.) The start date is the day the governor signs the proclamation calling the special legislative session. The end date is the day of final adjournment of the special legislative session. (See Legislative Special Session Report in the "Report Type" section for more information.)

Committee Purpose: Your specific-purpose committee is required to identify each candidate or ballot measure supported or opposed and each officeholder assisted by the committee in this reporting period. Note: This information should also have been included on your committee's campaign treasurer appointment (Form STA). If there is a change in this information, you must file an amended campaign treasurer appointment (Form ASTA) to report the change within 24 hours of the change.

Changing Status? Sometimes a specific-purpose political committee (SPAC) is organized to support a particular candidate or measure but later broadens its goals to support a variety of candidates who share the group's views on a particular issue or to support a variety of measures related to an issue. In that case, the committee has become a general-purpose political committee (GPAC). Tell Me More About Committees Changing Status

Subject: Select whether your committee’s activity relates to a candidate, officeholder, or measure. You may add more than one subject entry for your committee.

Purpose: Indicate whether your committee supported or opposed the candidate or measure. Note: If Officeholder is selected, the purpose of “assist” will always be selected. You may add more than one purpose entry for your committee.

Candidate or Officeholder Information: (These fields will be activated only if “Candidate” or “Officeholder” is selected for the Subject of your committee’s activity.)

Measure Information: (These fields will be activated only if “Measure” is selected for the Subject of your committee’s activity.)

Schedule A1 is used to itemize incoming monetary political contributions that exceed the Itemization Threshold from one person during the reporting period.

If your committee accepted other types of incoming funds (such as loans or interest) or non-monetary contributions (such as in-kind contributions or pledges), enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Notice to Candidates and Officeholders: If committee makes political expenditures or accepts political contributions in support of a candidate or officeholder, your committee must provide written notice to the candidate or officeholder who benefits from the committee's activity. The notice must be given before the end of the reporting period during which your committee made the political expenditures or accepted the political contributions. The notice must inform the person that the committee has made political expenditures or accepted political contributions on his or her behalf, and it must include the full name and address of the political committee and its campaign treasurer and an indication that the committee is a specific-purpose committee. NOTE: Such notices are not required if the committee is the principal political committee of a political party.

Corporate or Labor Organization Contributions or Support: Do not enter on this schedule contributions or support your committee received from corporations or labor organizations. A specific-purpose committee that supports or opposes measures exclusively may accept monetary and non-monetary (in-kind) contributions from corporations or labor organizations and must report such contributions on Schedules C1, C2, and D. If a committee supports or opposes a candidate or assists an officeholder, the committee may not accept corporate or labor organization contributions.

Contributions List: After you enter and save your first contribution, the filing application will begin a list of all contributions entered on Schedule A1 for this report. The list will display columns showing pertinent information for each contribution:

The contribution list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered contribution. To enter new contributions, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding contribution(s) entered on this schedule.

From Individual or Entity? Indicate whether the contributor is an individual or an entity.

Contributions from Out-of-State Political Committees (These fields will be activated only if "Entity" is selected for the type of contributor.)

NOTE: If your committee accepted contributions from an out-of-state PAC and you do not enter the FEC # or attach a PDF copy of the required information, you must timely file a paper copy of the required information at the time you file your electronic report.

Contribution Date: Enter the date your committee accepted the contribution. Accepting a contribution is different from receiving a contribution. You accept a contribution when you decide to accept it rather than reject it. This may or may not be the same day that you receive the contribution. A decision to accept a contribution must be made by the end of the reporting period during which the contribution is received.

Contribution Amount: Enter the amount of the contribution.

Contributor Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the contributor. If the contributor is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the contributor is an entity, enter the full name of the entity.

Contributor Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the contributor.

Contributor Principal Occupation and Employer Information (These fields will be activated only if "Individual" is selected for the type of contributor.)

Principal Occupation/Job Title: A committee that supports or opposes a candidate for or assists a holder of a statewide office or legislative office must disclose the principal occupation or job title of an individual from whom the candidate or officeholder has accepted contributions (including pledges) equal to or exceeding the Contribution Threshold defined in the "Thresholds Triggering Reporting of Employer and Occupation Information" table (above) during the reporting period. In other circumstances, filers are not required to report this information but may do so.

Employer: A committee that supports or opposes a candidate for or assists a holder of a statewide office or a legislative office must disclose the employer of an individual from whom the committee accepted contributions (including pledges) equal to or exceeding the Contribution Threshold defined in the "Thresholds Triggering Reporting of Employer and Occupation Information" table (above) during the reporting period. In other circumstances, filers are not required to report this information but may do so.

Enter only incoming monetary corporate or labor organization contributions on Schedule C1. (Non-monetary (in-kind) corporate or labor organization contributions are now entered on Schedule C2).

Schedules C1 and C2 are only for specific-purpose committees that support or oppose measures exclusively. Such committees also use Schedule D to disclose corporate or labor organization pledged contributions. If a committee supports or opposes a candidate or assists an officeholder, the committee may not accept corporate or labor organization contributions.

Schedule C1 is used by political committees that support or oppose measures exclusively to itemize all monetary political contributions accepted from corporations or labor organizations during this reporting period. You must itemize all such corporate or labor organization monetary contributions, regardless of the amount, on this schedule. If your committee accepted other types of incoming funds (such as loans or interest) or non-monetary contributions (such as in-kind contributions or pledges), enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Contributions List: After you enter and save your first corporate or labor organization contribution, the filing application will begin a list of all contributions entered on Schedule C1 for this report. The list will display columns showing pertinent information for each contribution:

The contribution list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered contribution. To enter new contributions, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding contribution(s) entered on this schedule.

Contribution Date: Enter the date your committee accepted the contribution. Accepting a contribution is different from receiving a contribution. The committee accepts a contribution when the determination is made to accept it rather than reject it. This may or may not be the same day that the committee receives the contribution.

Contribution Amount: Enter the amount of the contribution.

Contributor Name (Entity Name): Enter the full name of the corporation or labor organization that made the contribution.

Contributor Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the corporation or labor organization that made the contribution.

Schedule E is used to itemize loans made for political purposes by financial institutions or individuals. You must itemize all loans that your committee accepted during the reporting period from financial institutions regardless of the amount.

Additionally, you must itemize loans exceeding the Itemization Threshold from one person that you accepted during the reporting period. The itemization threshold is defined in the "Loan Itemization Thresholds" table above.

NOTE: Only a specific-purpose committee for supporting or opposing measures exclusively may accept a loan from a corporation other than a financial institution.

Loans List: After you enter and save your first loan, the filing application will begin a list of all loans entered on Schedule E for this report. The list will display columns showing pertinent information for each loan:

The loans list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered loan. To enter a new loan, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding loan(s) entered on this schedule.

Loan Date: Enter the date your committee accepted the loan.

Maturity Date: Enter the maturity date of the loan.

Loan Amount: Enter the principal amount of the loan.

Interest Rate: Enter the interest rate of the loan.

From Individual or Entity? Indicate whether the lender is an individual or an entity.

Loans from Out-of-State Political Committees (These fields will be activated only if "Entity" is selected for the type of lender.)

NOTE: If your committee accepted loans from an out-of-state PAC and you do not enter the FEC # or attach a PDF copy of the required information, you must timely file a paper copy of the required information at the time you file your electronic report.

Lender Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the person or financial institution that made the loan. If the lender is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the lender is an entity, enter the full name of the entity.

Lender Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the person or financial institution that made the loan.

Was collateral used for this loan? If there is no collateral for this loan, click on NO. If there is collateral for this loan, click on YES and describe the collateral in the Collateral Description box.

Is this a guaranteed loan? If there are no guarantors for this loan, click on NO. If there are one or more guarantors, click on YES. This will activate the button labeled “Enter Guarantor(s)" at the bottom of the screen. Click on that button to enter guarantor information.

Is this loan from a financial institution?

(This field will be activated only if "Entity" is selected for the type of lender.) If your committee accepted a loan from a corporation that has been legally engaged in the business of making loans for more than one year, click on YES. If the loan was from any other source, click on NO.

Lender Principal Occupation and Employer Information (These fields will be activated only if "Individual" is selected for the type of lender.)

Lender Principal Occupation: A committee that supports or opposes a candidate for or assists an officeholder of a statewide office in the executive branch or a legislative office must disclose the principal occupation or job title of an individual from whom the candidate or officeholder has accepted loans (including pledges) equal to or exceeding the Contribution Threshold defined in the "Thresholds Triggering Reporting of Employer and Occupation Information" table (above) during the reporting period. In other circumstances, filers are not required to report this information but may do so.

Lender Employer: A committee that supports or opposes a candidate for or assists an officeholder of a statewide office in the executive branch or a legislative office must disclose the full name of the employer of each individual from whom the committee has accepted loans (including pledges) equal to or exceeding the Contribution Threshold defined in the "Thresholds Triggering Reporting of Employer and Occupation Information" table (above) during the reporting period. In other circumstances, filers are not required to report this information but may do so.

SPAC: Schedule E – Guarantor Entry

Note: A person who guarantees all or part of a loan makes a reportable contribution in the amount of the guarantee. You must report such a contribution here under "Guarantor Information" on Schedule E, and not on the contributions schedule.

Guaranteed Amount: Enter the dollar amount of the loan that the guarantor has agreed to guarantee.

From Individual or Entity? Indicate whether the guarantor is an individual or an entity.

Name of Guarantor (First, Last, Title, Suffix; or Entity Name): Enter the full name of the person or financial institution that guaranteed the loan. If the guarantor is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the guarantor is an entity, enter the full name of the entity.

Guarantor Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the person or financial institution that guaranteed the loan.

Guarantor Principal Occupation: (This field will be activated only if "Individual" is selected for the type of guarantor.) Enter the principal occupation of the guarantor.

Guarantor Employer: (This field will be activated only if "Individual" is selected for the type of guarantor.) Enter the employer of the guarantor.

Schedule K is used to itemize certain types of incoming funds that you received during the reporting period. There are specific itemization thresholds for reporting these incoming funds:

Schedule K is used to itemize the following types of incoming funds that you received during the reporting period:

Although you are not required to do so, you may also itemize on Schedule K any credit, gain, refund, or interest that does not exceed the Itemization Threshold as stated in the "Schedule K Itemization Thresholds" table. Contributions returned to your committee must be itemized regardless of the amount of the contribution. Unlike other schedules, you are NOT required to enter a lump sum total of unitemized Schedule K activity on the Schedule Subtotals page of this report.

Credits List: After you enter and save your first credit/gain/refund/returned contribution or interest, the filing application will begin a list of all credits/gains/refunds/returned contributions or interest entered on Schedule K for this report. The list will display columns showing pertinent information for each credit/gain/refund/returned contribution or interest:

The credits list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered credit/gain/refund/returned contribution or interest. To enter a new credit/gain/refund/returned contribution or interest, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding any credit/gain/refund/returned contribution or interest entered on this schedule.

From Individual or Entity? Indicate whether the person or business from whom the credit/gain/refund/returned contribution or interest was received is an individual or an entity.

Credit Date: Enter the date the credit/gain/refund/returned contribution was received or the interest was earned, as applicable.

Credit Amount: Enter the exact dollar amount of the credit/gain/refund/returned contribution or interest.

Name of Person from whom Amount is Received (First, Last, Title, Suffix; or Entity Name): Enter the full name of the person or business from whom the credit/gain/refund/returned contribution or interest was received. If the person is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the person or business is an entity, enter the full name of the entity.

Address of Person from whom Amount is Received (Street Address, Country, City, State, Zip Code): Enter the complete address of the person or business from whom the credit/gain/refund/returned contribution or interest was received.

Purpose for which amount received: Enter a brief statement or description of the purpose for which the amount was received (for example, “phone service deposit return,” “returned contribution” or “interest on savings account”).

Effective September 1, 2015, you must disclose committee expenditures charged to a credit card on Schedule F4 and not on this schedule.  When your committee uses political contributions to pay the credit card bill, you will disclose the payment to the credit card company on the appropriate disbursements schedule.  See Expenditures Made by Credit Card for more information.

Schedule F1 is used to itemize outgoing political payments made from political contributions that exceed the Expenditure Threshold to one individual or entity during the reporting period.

If your committee had other types of outgoing funds or activity (such as investment purchases or unpaid incurred expenditure obligations), or expenditures made by credit card, enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Notice to Candidates and Officeholders: If your committee makes political expenditures or accepts political contributions in support of a candidate or officeholder, your committee must provide written notice to the candidate or officeholder who benefits from the committee's activity. The notice must be given before the end of the reporting period during which your committee made the political expenditures or accepted the political contributions. The notice must inform the person that the committee has made political expenditures or accepted political contributions on his or her behalf, and it must include the full name and address of the political committee and its campaign treasurer and an indication that the committee is a specific-purpose committee. NOTE: Such notices are not required if the committee is the principal political committee of a political party.

Important Restrictions Regarding The Use Of Political Funds To Rent Or Purchase Real Property

Reporting Tips to Avoid Common Pitfalls: Outgoing Expenditures

Political Expenditures List: After you enter and save your first political expenditure, the filing application will begin a list of all political expenditures entered on Schedule F1 for this report. The list will display columns showing pertinent information for each payee:

The political expenditures list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered expenditure payment. To enter a new expenditure payment, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding expenditure payment(s) entered on this schedule.

To Individual or Entity? Indicate whether the payee is an individual or an entity.

Expense Date: Enter the date your committee made the expenditure payment. (Remember: Political expenditure obligations your committee incurred in this reporting period but have not yet paid are now entered on Schedule F2 and expenditures made by credit card are now entered on Schedule F4.)

Expense Amount: Enter the amount of the expenditure payment.

Check if Austin, TX officeholder living expense: For expenditures made on or after July 1, 2014, check this box only if the expenditure payment is an officeholder expense for living in Austin, Texas.

Payee Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the payee. If the payee is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the payee is an entity, enter the full name of the entity.

Payee Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the payee.

Expenditure Purpose. You must disclose the purpose of the expenditure in two parts: Category and Description. Merely disclosing the category of goods, services, or other thing of value for which the expenditure is made does not adequately describe the purpose of an expenditure.

Examples of Acceptable Ways to Report Expenditure Purpose

Category: Select a category of goods, services, or other thing of value for which the political payment is made. If none of the listed categories apply, select "Other" and enter your own category.

Description: Enter a brief statement or description of the committee activity conducted by making the political payment. The brief statement or description must include the item or service purchased and must be sufficiently specific, when considered within the context of the description of the category, to make the reason for the expenditure clear. State whether the expenditure was to support or oppose a candidate, officeholder, political party, or ballot measure, and identify the candidate, officeholder, political party, or ballot measure. If the payment was a contribution to a candidate or officeholder, or to another committee, enter “political contribution” and identify the recipient.

Schedule H is used to itemize outgoing payments from political contributions that your specific-purpose committee made to a business in which a candidate supported by your committee or an officeholder assisted by your committee has one or more of the following interests or positions:

1) a participating interest of more than 10%;

2) a position on the governing body of the business;

3) a position as an officer of the business.

Expenditures Made By Credit Card: Effective September 1, 2015, you must disclose committee expenditures charged to a credit card on Schedule F4 and not on this schedule.  When your committee uses political contributions to pay the credit card bill, you will disclose the payment to the credit card company on the appropriate disbursements schedule.  See Expenditures Made by Credit Card for more information.

Itemize such payments on this Schedule H and not on Schedule F1 (used for monetary political expenditure payments). If your committee had other types of outgoing funds or activity (such as investment purchases, other political expenditures, or unpaid incurred expenditure obligations), enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Important Restrictions Regarding Payments To A Business Of The Candidate Or Officeholder

Payment from Political Contributions to Business of C/OH List: After you enter and save your first payment, the filing application will begin a list of all payments entered on Schedule H for this report. The list will display columns showing pertinent information for each payee:

The payments from political contributions to a business of C/OH list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered payment. To enter a new payment, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding payment(s) entered on this schedule.

Expense Date: Enter the date your committee made the expenditure payment.

Expense Amount: Enter the amount of the expenditure payment.

Check if Austin, TX officeholder living expense: For expenditures made on or after July 1, 2014, check this box only if the expenditure payment is an officeholder expense for living in Austin, Texas.

Entity Name: Enter the full name of the payee (the business in which the candidate or officeholder has a participating interest or position).

Entity Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the payee (the business in which the candidate or officeholder has a participating interest or position).

Expenditure Purpose. You must disclose the purpose of the expenditure in two parts: Category and Description. Merely disclosing the category of goods, services, or other thing of value for which the expenditure is made does not adequately describe the purpose of an expenditure.

Examples of Acceptable Ways to Report Expenditure Purpose

Category: Select a category of goods, services, or other thing of value for which the political payment is made. If none of the listed categories apply, select "Other" and enter your own category.

Description: Enter a brief statement or description of the committee activity that is conducted by making the political payment. The brief statement or description must include the item or service purchased and must be sufficiently specific, when considered within the context of the description of the category, to make the reason for the expenditure clear.

Schedule I is used to itemize outgoing non-political payments made from political contributions, regardless of the amount. If your committee had other types of outgoing funds or activity (such as political expenditures, investment purchases, or unpaid incurred expenditure obligations), or expenditures made by credit card, enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

NOTE: As a practical matter, very few expenditures made from political contributions are non-political expenditures. For instance, expenditures for administrative expenses, banking fees, and professional dues are typically political expenditures and should not be disclosed on Schedule I. Remember that you may not convert political contributions to personal use.

Expenditures Made By Credit Card:  Effective September 1, 2015, you must disclose committee expenditures charged to a credit card on Schedule F4 and not on this schedule.  When your committee pays the credit card bill, you will disclose the payment to the credit card company on the appropriate disbursements schedule. See Expenditures Made by Credit Card for more information. 

Payments to a Business of Candidate or Officeholder: Do not report on this schedule non-political expenditures from political contributions that your specific-purpose committee made to a business in which a candidate supported by the committee or an officeholder assisted by the committee has a participating interest of more than 10%, a position on the governing body, or a position as an officer. Report those types of expenditures on Schedule H. See the Schedule H Page Help for more information about these types of expenditures.

Non-Political Expenditures List: After you enter and save your first non-political expenditure, the filing application will begin a list of all non-political expenditures entered on Schedule I for this report. The list will display columns showing pertinent information for each payee:

The non-political expenditures list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered expenditure payment. To enter a new expenditure payment, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding expenditure payment(s) entered on this schedule.

To Individual or Entity? Indicate whether the payee is an individual or an entity.

Expense Date: Enter the date your committee made the expenditure payment. (Remember: Non-political expenditure obligations your committee incurred in this reporting period but have not yet paid are now entered on Schedule F2 and expenditures made by credit card are disclosed on Schedule F4.)

Expense Amount: Enter the amount of the expenditure payment.

Payee Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the payee. If the payee is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the payee is an entity, enter the full name of the entity.

Payee Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the payee.

Expenditure Purpose. You must disclose the purpose of the expenditure in two parts: Category and Description. Merely disclosing the category of goods, services, or other thing of value for which the expenditure is made does not adequately describe the purpose of an expenditure.

Examples of Acceptable Ways to Report Expenditure Purpose

Category: Select a category of goods, services, or other thing of value for which the payment is made. If none of the listed categories apply, select "Other" and enter your own category. Remember, as a practical matter, very few expenditures made from political contributions are non-political expenditures.

Description: Enter a brief statement or description of the committee activity conducted by making the payment. The brief statement or description must include the item or service purchased and must be sufficiently specific, when considered within the context of the description of the category, to make the reason for the expenditure clear.

Schedule F3 is used to itemize any investment your committee purchased with political funds during the reporting period, the amount of which exceeds the investment Itemization Threshold.

If your committee had other types of outgoing funds or activity (such as political expenditures from political funds or unpaid incurred expenditure obligations), enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Purchased Investments List: After you enter and save your first investment purchased with political contributions, the filing application will begin a list of all purchased investments entered on Schedule F3 for this report. The list will display columns showing pertinent information for each payee:

The purchased investments list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered investment purchased with political contributions. To enter a new purchased investment, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding purchased investment(s) entered on this schedule.

From Individual or Entity? Indicate whether the person from whom your committee purchased the investment is an individual or an entity.

Expense Date: Enter the date your committee purchased the investment.

Expense Amount: Enter the amount paid for the investment.

Payee Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the person or business from whom your committee purchased the investment. If the payee is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the payee is an entity, enter the full name of the entity.

Payee Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the person or business from whom your committee purchased the investment.

Description: Enter a brief statement or description of the investment (for example, “ten shares of stock in ABC Company”).

Schedule A2 is used to itemize incoming non-monetary (in-kind) political contributions of goods, services, or other thing of value that exceed the Itemization Threshold from one person during the reporting period.

If your committee accepted other types of incoming funds or activity (such as pledges, monetary contributions, corporate or labor organization contributions or support, loans, or interest) enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Notice to Candidates and Officeholders: If your committee makes political expenditures or accepts political contributions in support of a candidate or officeholder, your committee must provide written notice to the candidate or officeholder who benefits from your committee's activity. The notice must be given before the end of the reporting period during which your committee made the political expenditures or accepted the political contributions. The notice must inform the person your committee has made political expenditures or accepted political contributions on his or her behalf, and it must include the full name and address of the political committee and its campaign treasurer and an indication that the committee is a specific-purpose committee. NOTE: Such notices are not required if the committee is the principal political committee of a political party.

Corporate or Labor Organization Contributions or Support: Do not enter on this schedule contributions or support your committee received from corporations or labor organizations. Only a specific-purpose committee that supports or opposes measures exclusively may accept monetary and non-monetary (in-kind) contributions from corporations or labor organizations and must report such contributions on Schedules C1, C2, and D. If a committee supports or opposes a candidate or assists an officeholder, the committee may not accept corporate or labor organization contributions.

Contribution of Personal Services or Travel: You are not required to include contributions of an individual’s personal services or travel if the individual receives no compensation from any source for the services.

Non-Monetary Contributions List: After you enter and save your first non-monetary (in-kind) contribution, the filing application will begin a list of all contributions entered on Schedule A2 for this report. The list will display pertinent information for each contribution:

The non-monetary contributions list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered contribution. To enter new contributions, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding contribution(s) entered on this schedule.

From Individual or Entity? Indicate whether the contributor is an individual or an entity.

Contributions from Out-of-State Political Committees (These fields will be activated only if "Entity" is selected for the type of contributor.)

NOTE: If your committee accepted contributions from an out-of-state PAC and you do not enter the FEC # or attach a PDF copy of the required information, you must timely file a paper copy of the required information at the time you file your electronic report.

Contribution Date: Enter the date your committee accepted the non-monetary (in-kind) contribution. Accepting a contribution is different from receiving a contribution. You accept a contribution when you decide to accept it rather than reject it. This may or may not be the same day that you receive the contribution. A decision to accept a contribution must be made by the end of the reporting period during which the contribution is received.

Contribution Amount: Enter the fair market value of the non-monetary (in-kind) contribution.

Contributor Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the contributor. If the contributor is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the contributor is an entity, enter the full name of the entity.

Contributor Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the contributor.

Contributor Employer and Occupation Information (These fields will be activated only if "Individual" is selected for the type of contributor.)

Principal Occupation / Job Title: A committee that supports or opposes a candidate for or assists an officeholder of a statewide office or legislative office must report the principal occupation or job title of an individual from whom the committee accepted contributions (including pledges) equal to or exceeding the Contribution Threshold defined in the "Thresholds Triggering Reporting of Employer and Occupation Information" table (above) during the reporting period. In other circumstances, filers are not required to report this information but may do so.

Employer: A committee that supports or opposes a candidate for or assists an officeholder of a statewide office or legislative office must disclose the employer of an individual from whom the candidate or officeholder has accepted contributions (including pledges) equal to or exceeding the Contribution Threshold defined in the "Thresholds Triggering Reporting of Employer and Occupation Information" table (above) during the reporting period. In other circumstances, filers are not required to report this information but may do so.

In-kind Description: Enter a description of the non-monetary (in-kind) contribution. The description should be sufficiently detailed to allow a person reviewing the committee’s report to understand what was contributed.

As always, you must disclose a pledge on Schedule B in the reporting period in which your committee accepted the pledge. Effective January 1, 2015, you must also disclose the receipt of the pledged contribution on Schedule A1 (used for monetary contributions) or A2 (used for non-monetary contributions), as applicable, in the reporting period in which your committee actually receives the pledged money or thing of value. If the pledge is accepted and received in the same reporting period, it is no longer a pledge disclosed here; it becomes a contribution disclosed on the applicable contributions schedule.

Schedule B is used to itemize pledges (monetary or in-kind) that exceed the Itemization Threshold (see Contribution Itemization Thresholds Table above) from one person during the reporting period.

If your committee accepted monetary incoming funds (such as contributions, loans, or interest) or received non-monetary (in-kind) contributions, enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Notice to Candidates and Officeholders: If your committee makes political expenditures or accepts political contributions in support of a candidate or officeholder, your committee must provide written notice to the candidate or officeholder who benefits from the committee's activity. The notice must be given before the end of the reporting period during which your committee made the political expenditures or accepted the political contributions. The notice must inform the person that the committee has made political expenditures or accepted political contributions on his or her behalf, and include the full name and address of the political committee and its campaign treasurer and an indication that the committee is a specific-purpose committee. NOTE: Such notices are not required if the committee is the principal political committee of a political party.

Corporate or Labor Organization Pledged Contributions: Do not enter on this schedule pledged contributions your committee accepted from corporations or labor organizations. Only a specific-purpose committee that supports or opposes measures exclusively may accept contributions from corporations or labor organizations and must report such contributions on Schedules C1, C2, and D. If a committee supports or opposes a candidate or assists an officeholder, the committee may not accept corporate or labor organization contributions.

Pledge of Personal Services or Travel: You are not required to include pledges of an individual’s personal services or travel if the individual receives no compensation from any source for the services.

Pledged Contributions List: After you enter your first pledged contribution, the filing application will begin a list of all contributions entered on Schedule B for this report. The list will display pertinent information for each contribution:

The pledged contributions list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered pledge. To enter new pledged contributions, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding pledged contribution(s) entered on this schedule.

From Individual or Entity? Indicate whether the contributor who made the pledge is an individual or an entity.

Contributions from Out-of-State Political Committees (These fields will be activated only if "Entity" is selected for the type of contributor.)

NOTE: If your committee accepted contributions from an out-of-state PAC and you do not enter the FEC # or attach a PDF copy of the required information, you must timely file a paper copy of the required information at the time you file your electronic report.

Pledge Date: Enter the date your committee accepted the pledge. Accepting a pledge is different from receiving a contribution. You accept a pledge when you decide to accept it rather than reject it. Note that your committee must accept a pledge before you are required to report it. (If the pledge is accepted and received in the same reporting period, it is no longer a pledge disclosed here; it becomes a contribution disclosed on the applicable contributions schedule.)

Pledge Amount: Enter the amount of the pledge or the fair market value of any pledged goods or services or other thing of value, as applicable.

Contributor Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the person who made the pledge. If the contributor is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the contributor is an entity, enter the full name of the entity.

Contributor Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the person who made the pledge.

Contributor Principal Occupation and Employer Information (These fields will be activated only if "Individual" is selected for the type of contributor.)

Principal Occupation / Job Title: A committee that supports or opposes a candidate for or assists an officeholder of a statewide office or legislative office must report the principal occupation or job title of an individual from whom the committee has accepted contributions (including pledges) equal to or exceeding the thresholds defined in the "Thresholds Triggering Reporting of Employer and Occupation Information" table (above) during the reporting period. In other circumstances, filers are not required to report this information but may do so.

Employer: A committee that supports or opposes a candidate for or assists an officeholder of a statewide office or a legislative office must report the employer of an individual from whom the candidate or officeholder has accepted contributions (including pledges) equal to or exceeding the thresholds defined in the "Thresholds Triggering Reporting of Employer and Occupation Information" table (above) during the reporting period. In other circumstances, filers are not required to report this information but may do so.

In-Kind Description: If the pledge was for goods or services or any other thing of value, enter a description of the in-kind pledge of goods or services or other thing of value. The description should be sufficiently detailed to allow a person reviewing the committee’s report to understand what was pledged.

non-monetary (in-kind) corporate or labor organization contributions on Schedule C2. (Monetary corporate or labor organization contributions are now entered on Schedule C1).

Schedules C1 and C2 are only for specific-purpose committees that support or oppose measures exclusively. Such committees also use Schedule D to disclose corporate or labor organization pledged contributions. If a committee supports or opposes a candidate or assists an officeholder, the committee may not accept corporate or labor organization contributions.

Schedule C2 is used to itemize all non-monetary (in-kind) political contributions accepted from corporations or labor organizations during this reporting period. You must itemize all such corporate or labor organization non-monetary (in-kind) contributions, regardless of the amount, on this schedule. If your committee accepted other types of incoming funds or activity (such as monetary contributions, pledges, loans, or interest) enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Non-Monetary Contributions List: After you enter and save your first non-monetary (in-kind) corporate or labor organization contribution, the filing application will begin a list of all contributions entered on Schedule C2 for this report. The list will display pertinent information for each contribution:

The non-monetary contributions list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered contribution. To enter new contributions, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding contribution(s) entered on this schedule.

Contribution Date: Enter the date your committee accepted the contribution. Accepting a contribution is different from receiving a contribution. The committee accepts a contribution when the determination is made to accept it rather than reject it. This may or may not be the same day that the committee receives the contribution.

Contribution Amount: Enter the fair market value of the non-monetary (in-kind) contribution.

Contributor Name (Entity Name): Enter the full name of the corporation or labor organization that made the contribution.

Contributor Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the corporation or labor organization that made the contribution.

In-kind Description: Enter a description of the non-monetary (in-kind) contribution. The description should be sufficiently detailed to allow a person reviewing the committee’s report to understand what was contributed.

Schedule D is only for specific-purpose committees that support or oppose measures exclusively. Such committees also use Schedules C1 and C2 to disclose corporate or labor organization monetary and non-monetary (in-kind) contributions. If a committee supports or opposes a candidate or assists an officeholder, the committee may not accept corporate or labor organization contributions.

As always, you must disclose a corporate or labor organization pledge on Schedule D in the reporting period in which your committee accepted the pledge. Effective January 1, 2015, you must also disclose the receipt of the pledged corporate or labor organization contribution on Schedule C1 (used for monetary corporate or labor organization contributions) or C2 (used for non-monetary corporate or labor organization contributions), as applicable, in the reporting period in which your committee actually receives the pledged money or thing of value. If the pledge is accepted and received in the same reporting period, it is no longer a pledge disclosed here; it becomes a contribution disclosed on the applicable contributions schedule.

Schedule D is used to itemize all pledges (monetary or in-kind) from corporations or labor organizations accepted by your committee during the reporting period. You must itemize all such corporate or labor organization pledges, regardless of the amount, on this schedule. If your committee accepted other types of incoming funds or activity (such as monetary contributions, non-monetary (in-kind) contributions, corporate or labor organization support, loans, or interest) enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Pledge of Personal Services or Travel: You are not required to include pledges of an individual’s personal services or travel if the individual receives no compensation from any source for the services.

Pledged Contributions List: After you enter your first pledged contribution from a corporation or labor organization, the filing application will begin a list of all contributions entered on Schedule D for this report. The list will display pertinent information for each contribution:

The pledged contributions list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered contribution. To enter new pledges, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding contribution(s) entered on this schedule.

Pledge Date: Enter the date your committee accepted the pledge. Accepting a pledge is different from receiving a contribution. You accept a pledge when you decide to accept it rather than reject it. Note that your committee must accept a pledge before you are required to report it.

Pledge Amount: Enter the amount of the pledge or the fair market value of any pledged goods or services or other thing of value, as applicable.

Contributor Name (Entity Name): Enter the full name of the corporation or labor organization that made the pledge.

Contributor Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the corporation or labor organization that made the pledge.

In-Kind Description: If the pledge was for goods or services or any other thing of value, enter a description of the in-kind pledge of goods or services or other thing of value. The description should be sufficiently detailed to allow a person reviewing the committee’s report to understand what was pledged.

Enter only expenditure obligations that your committee has incurred but not yet paid on Schedule F2. (Political expenditures that were paid in this reporting period are disclosed on Schedule F1. Non-political expenditures that were paid in this reporting period are disclosed on Schedule I.) Expenditures made by credit card are disclosed on schedule F4 (used for expenditures made by credit card).

Effective January 1, 2015, you must also disclose when your committee actually pays the incurred expenditure. You must disclose the outgoing payment on Schedule F1 or I, as applicable, in the reporting period in which your committee pays the expenditure.

Expenditures Made By Credit Card: Effective September 1, 2015, you must disclose committee expenditures charged to a credit card on Schedule F4 and not on this schedule.  When your committee pays the credit card bill, you will disclose the payment to the credit card company on the appropriate disbursements schedule. See Expenditures Made by Credit Card for more information. 

Schedule F2 is used to itemize political expenditures your committee has incurred but not yet paid that exceed the Expenditure Threshold to one individual or entity during the reporting period.

Also use this schedule to itemize any non-political expenditures your committee has incurred but not yet paid during the reporting period, regardless of the amount. If your committee had other outgoing funds (such as investment purchases or political payments from political funds), or expenditures made by credit card, enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Notice to Candidates and Officeholders: If your committee makes political expenditures or accepts political contributions in support of a candidate or officeholder, your committee must provide written notice to the candidate or officeholder who benefits from your committee's activity. The notice must be given before the end of the reporting period during which your committee made the political expenditures or accepted the political contributions. The notice must inform the person that your committee has made political expenditures or accepted political contributions on his or her behalf, and it must include the full name and address of the political committee and its campaign treasurer and an indication that the committee is a specific-purpose committee. NOTE: Such notices are not required if your committee is the principal political committee of a political party.

Important Restrictions Regarding The Use Of Political Funds To Rent Or Purchase Real Property

Reporting Tips to Avoid Common Pitfalls: Outgoing Expenditures

Unpaid Incurred Obligations List: After you enter and save your first unpaid incurred obligation, the filing application will begin a list of all unpaid incurred obligations entered on Schedule F2 for this report. The list will display columns showing pertinent information for each payee:

The unpaid incurred obligations list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered unpaid incurred obligation. To enter a new unpaid incurred obligation, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding unpaid incurred obligation(s) entered on this schedule.

To Individual or Entity? Indicate whether the payee is an individual or an entity.

Expense Date: Enter the date your committee incurred the expenditure obligation. (Remember: Expenditure obligations your committee incurred and paid in this reporting period are entered on Schedule F1 or I, as applicable and expenditures made by credit card are disclosed on Schedule F4.)

Tell Me More About Incurred Expenditure Obligations

Expense Amount: Enter the amount of the incurred expenditure obligation.

Type of Expenditure: Select whether the incurred expenditure was political or non-political. NOTE: As a practical matter, very few expenditures made from political contributions are non-political expenditures. For instance, expenditures for administrative expenses, banking fees, and professional dues are typically political expenditures. Remember that you may not convert political contributions to personal use.

Check if Austin, TX officeholder living expense: For expenditures made on or after July 1, 2014, check this box only if the incurred expenditure is an officeholder expense for living in Austin, Texas.

Payee Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the payee of the expenditure obligation. If the payee is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the payee is an entity, enter the full name of the entity.

Payee Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the payee of the expenditure obligation.

Expenditure Purpose. You must disclose the purpose of the expenditure in two parts: Category and Description. Merely disclosing the category of goods, services, or other thing of value for which the expenditure is made does not adequately describe the purpose of an expenditure.

Examples of Acceptable Ways to Report Expenditure Purpose

Category: Select a category of goods, services, or other thing of value for which the incurred expenditure is made. If none of the listed categories apply, select "Other" and enter your own category.

Description: Enter a brief statement or description of the committee activity that is conducted by making the incurred expenditure. The brief statement or description must include the item or service purchased and must be sufficiently specific, when considered within the context of the description of the category, to make the reason for the expenditure clear. State whether the expenditure was to support or oppose a candidate, officeholder, political party, or ballot measure, and identify the candidate, officeholder, political party, or ballot measure. If your incurred expenditure was a contribution to a candidate or officeholder, or to another committee, enter “political contribution” and identify the recipient.

NEW! Effective February 1, 2023, all expenditures made by credit card must be listed with the name of the financial institution that issued the credit card used for the expenditure.

Effective September 1, 2015, you must disclose committee expenditures charged to a credit card on this schedule and identify the individual, entity, or vendor who receives payment from the credit card company.  (When your committee pays the credit card bill, you will disclose the payment to the credit card company on the appropriate disbursements schedule.)

 

Schedule F4 is used to itemize expenditures your committee made by credit card that exceed the Expenditure Threshold to one individual or entity during the reporting period.  

If your committee had outgoing funds (such as investment purchases or political payments from political funds), or obligations that your committee has incurred but not yet paid, enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page. See Expenditures Made by Credit Card for more information.

Notice to Candidates and Officeholders: If your committee makes political expenditures or accepts political contributions in support of a candidate or officeholder, your committee must provide written notice to the candidate or officeholder who benefits from your committee's activity. The notice must be given before the end of the reporting period during which your committee made the political expenditures or accepted the political contributions. The notice must inform the person that your committee has made political expenditures or accepted political contributions on his or her behalf, and it must include the full name and address of the political committee and its campaign treasurer and an indication that the committee is a specific-purpose committee. NOTE: Such notices are not required if your committee is the principal political committee of a political party.

Important Restrictions Regarding The Use Of Political Funds To Rent Or Purchase Real Property

Reporting Tips to Avoid Common Pitfalls: Outgoing Expenditures

NEW! Credit Card Issuer: Before any Schedule F4 Expenditure can be added to the report, the name of the financial institution that issued the credit card must be listed in the Name of issuing financial institution field. Click the Save and Add Another button to save the name of the credit card issuer and clear the field for a new credit card issuer. However, if this is your last credit card issuer to list, then you can select the Save option from the Save and Add Another pulldown menu, then click the Done with Credit Card Issuers button. When you click that button or click the Cancel button, the filing system will change to the financial institutions list.

NEW! Financial Institutions List: After you have entered at least one financial institution, you can begin adding specific expenditure information for each transaction for each credit card used.

From this list, whenever you need to add any expenditures made by credit card, you would click the Add Charges button on the appropriate credit card issuer. You can also use the Edit button to make any changes to the credit card issuer's name or the Delete button to completely delete a credit card issuer. To add additional financial institutions to the list, click on the Add button located at the bottom left of the financial institution list. Clicking on the Done with Credit Card Issuers button will take you directly to the expenditures made by credit card list.

Note: If you delete a credit card issuer ALL expenditures listed with that credit card issuer will be deleted.

Expenditures Made By Credit Card List:  After you enter and save your first expenditure made by credit card, the filing application will begin a list of all credit card expenditures entered on Schedule F4 for this report. The list will display columns showing pertinent information for each payee:

The expenditures made by credit card list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered credit card expenditure. To enter a new credit card expenditure, click the Add button located below the list. Doing this will bring you to the Financial Institution List so that you can select the appropriate credit card issuer.

You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding credit card expenditure(s) entered on this schedule.

To Individual or Entity? Indicate whether the payee is an individual or an entity.

Note:  Disclose the name of the vendor who sold you the goods or services as the payee, NOT the credit card company.   

Expense Date: Enter the date your committee made the expenditure by credit card.

Note:  There is a special reporting rule for expenditures made by credit card.  For reports due 30 days and 8 days before an election (pre-election reports) and for runoff reports, the date of the credit card expenditure is the date the credit card is used.  For other reports, the date of the credit card expenditure is either the date of the charge or the date the credit card statement is received.  A filer can never go wrong by disclosing the date of the expenditure as the date of the charge.  See Reporting Tips to Avoid Common Pitfalls: Outgoing Expenditures for more information. 

Expense Amount: Enter the amount of the credit card expenditure. 

Check if Austin, TX officeholder living expense: For credit card expenditures made on or after July 1, 2014, check this box only if the expenditure is an officeholder expense for living in Austin, Texas.

Type of Expenditure: Select whether the credit card expenditure was political or non-political. NOTE: As a practical matter, very few expenditures made from political contributions are non-political expenditures. For instance, expenditures for administrative expenses, banking fees, and professional dues are typically political expenditures. Remember that you may not convert political contributions to personal use.

Payee Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the payee of the credit card expenditure. If the payee is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the payee is an entity, enter the full name of the entity.  Note:  Disclose the name of the vendor who sold you the goods or services as the payee, NOT the credit card company.  You do not report the name of the credit card company on this schedule. 

Payee Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the payee of the expenditure obligation.

Expenditure Purpose. You must disclose the purpose of the expenditure in two parts: Category and Description. Merely disclosing the category of goods, services, or other thing of value for which the expenditure is made does not adequately describe the purpose of an expenditure.

Examples of Acceptable Ways to Report Expenditure Purpose

Category: Select a category of goods, services, or other thing of value for which the credit card expenditure is made. If none of the listed categories apply, select "Other" and enter your own category.

Note:  Do not select “Credit Card Payment” as the category for an expenditure made by credit card when an individual, entity, or vendor receives payment from the credit card company.  Instead, select the category that corresponds to the goods, services, or other thing of value purchased from the individual, entity, or vendor. 

Description: Enter a brief statement or description of the committee activity that is conducted by making the credit card expenditure. The brief statement or description must include the item or service purchased and must be sufficiently specific, when considered within the context of the description of the category, to make the reason for the expenditure clear. If your credit card expenditure was a contribution to a candidate or officeholder, or to another committee, enter “political contribution” and identify the recipient.

NEW! COH: Schedule F4 – CCI Repayment Date(s)

Date(s) Payments Made to Credit Card Issuer for this Charged Expenditure. This page will let you list ALL (if any) of the date(s) within the reporting period which you made repayments to the credit card issuer for this expenditure. You will not need to list any of the repayment amounts, only the repayment dates.

Repayment Date is where you will state the date a repayment was made. The system will only allow dates within the range of the reporting period. Click Save and Add Another to save the stated date as well as clear the page for a new date to be added. Click the Repayments button to bring you to the Repayments List for the expenditure.

Repayment List: will show all repayment dates listed for the current expenditure. The page will state the name of the expenditure's payee, the expenditure date, and the amount of the expenditure above the list.

You can click on the Edit button to change a repayment date or the Delete button to remove a repayment date. Click on the Add button at the bottom of the list if you need to add more repayment dates. Doing so will return you to the CCI Repayment Date(s) page. If you are done with the repayment dates and wish to return to the expenditure information page, click on the Done with This button.

Schedule Subtotals is a new page of the reporting form intended to supplement the report totals (cover sheet, page 2). This page displays the calculated Subtotal for each report schedule, based on the amounts you entered on the schedule entry screen (reported itemized and reported unitemized) and any other unitemized total you enter as a lump sum amount here (user entered lump sum unitemized).

You are always required to itemize or report detailed information for contributions, expenditures, and loans over a certain monetary threshold. The thresholds vary depending on the type of activity (see "Itemization Thresholds" below). For smaller contributions, expenditures, and loans that do not exceed the threshold (in the aggregate from a single source), you may report them in one of two ways: 1) add them all together and enter the unitemized total as a lump sum; OR 2) enter the detailed information on the schedule entry screen (and choose to itemize or not).

Itemized transactions: You chose to enter the detailed information on the schedule entry screen AND the "itemize" box is checked. The filing application calculates the sum of the entries for each schedule and the amount is displayed in the Reported Itemized column for the applicable schedule.

Unitemized transactions: Depending on your choice of entry, your unitemized transactions are shown under one of the following columns:

Reported Unitemized – You chose to enter the detailed information on the schedule entry screen and the "itemize" box is NOT checked. The transaction will remain unitemized, unless you manually check the "itemize" box or you enter additional transactions from/to the same source which cause the aggregate total to exceed the itemization threshold.

User Entered Lump Sum Unitemized – You chose not to enter the detailed information, but rather to enter the total of all your unitemized transactions as a lump sum for the applicable schedule. You must manually enter the lump sum total. DO NOT INCLUDE in a lump sum total any transactions for which you chose to enter detailed information.

Itemization Thresholds for Each Schedule: To return to the instructions for each schedule, click on the applicable link below.

Monetary Political Contributions (A1) – You are not required to itemize contributions (in the aggregate from a single source) that are less than or equal to the contribution itemization threshold. If not entered on this schedule, you must enter a lump sum.

Monetary Contributions from Corporation or Labor Organization (C1) – This schedule is only for political committees that support or oppose measures exclusively. There is no itemization threshold for this schedule. You must itemize all monetary contributions from a corporation or labor organization.

Loans (E) – You are not required to itemize loans (in the aggregate from a single source) that are less than or equal to the contribution itemization threshold from a person other than a financial institution. If not entered on this schedule, you must enter a lump sum. You must itemize all loans from a financial institution regardless of the amount.

Interest, Credits, Gains, Refunds, and Contributions Returned to Filer (K) – You are not required to itemize such activity (in the aggregate from a single source) that are less than or equal to the Schedule K itemization threshold. You are not required to enter a lump sum for this schedule.

Political Expenditures from Political Contributions (F1) – You are not required to itemize political expenditures (in the aggregate from a single source) that are less than or equal to the expenditure itemization threshold. If not entered on this schedule, you must enter a lump sum.

Payment from Political Contributions to the Business of C/OH (H) – There is no itemization threshold for this schedule. You must itemize all such payments.

Non-political Expenditures from Political Contributions (I) - There is no itemization threshold for this schedule. You must itemize all non-political expenditures from political contributions.

Purchase of Investments from Political Contributions (F3) – You are not required to itemize investments (in the aggregate from a single source) that are less than or equal to the investment itemization threshold. You are not required to enter a lump sum for this schedule. Refer to the "Investment Itemization Thresholds" table:

In-kind Political Contributions (A2) – You are not required to itemize contributions (in the aggregate from a single source) that are less than or equal to the contribution itemization threshold. If not entered on this schedule, you must enter a lump sum. Refer to the "Contribution Itemization Thresholds" table above.

Pledged Contributions (B) – You are not required to itemize pledges (in the aggregate from a single source) that are less than or equal to the contribution itemization threshold. If not entered on this schedule, you must enter a lump sum. Refer to the "Contribution Itemization Thresholds" table above.

Non-monetary (in-kind) Contributions from Corporation or Labor Organization (C2) - This schedule is only for political committees that support or oppose measures exclusively. There is no itemization threshold for this schedule. You must itemize all non-monetary contributions from a corporation or labor organization.

Pledged Contributions from Corporation or Labor Organization (D) - This schedule is only for political committees that support or oppose measures exclusively. There is no itemization threshold for this schedule. You must itemize all monetary and non-monetary pledges from a corporation or labor organization.

Unpaid Incurred Obligations (F2) – You are not required to itemize incurred but not yet paid political expenditures (in the aggregate from a single source) that are less than or equal to the expenditure itemization threshold. If not entered on this schedule, you must enter a lump sum. You are required to itemize all incurred but not yet paid non-political expenditures, regardless of the amount. Refer to the "Expenditure Itemization Thresholds" table above.

Expenditures Made by Credit Card (F4) – You are not required to itemize political expenditures made by credit card (in the aggregate from a single source) that are less than or equal to the expenditure itemization threshold.  If not entered on this schedule, you must enter a lump sum.  You are required to itemize all non-political expenditures made by credit card, regardless of the amount. Refer to the "Expenditure Itemization Thresholds" table above.

Direct Expenditure to Benefit a Candidate/Officeholder: If your committee made a direct campaign expenditure payment to benefit another candidate or officeholder, you must include additional information about the candidate/officeholder. Do not complete this section if the expenditure was not a direct campaign expenditure.

Direct Expenditure Candidate Information List: After you enter and save candidate information for a direct campaign expenditure, the filing application will begin a list of all the candidate information entered for this expenditure. The filing application will display the payee name, date, and amount of the expenditure for which you are entering detailed candidate information. The list will display columns showing pertinent information for each candidate information entry:

The direct expenditure candidate information list will be the first screen you see each time you return to the “Enter Candidate Info” entry screen. From this list, you will be able to Edit or Delete previously entered candidate information. To enter information regarding additional candidates for this expenditure, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column.

Note: At the top of the entry screen, the filing application will display the payee name, date, and amount of the expenditure for which you are entering detailed candidate information. If you need to enter candidate information for a different direct campaign expenditure, check the “Direct Expenditure to Benefit C/OH” box on the entry screen for the expenditure that you wish to edit, and click on the Enter Candidate Info button that activates when you check the box.

Candidate Name (First, Last, Title, Suffix): Enter the full name of the candidate or officeholder who benefits from the direct expenditure. The title is optional.

Office Held: Enter the office currently held by the candidate or officeholder who benefits from the expenditure, if applicable.

District/Place: Enter the district, precinct, or other designation of the office currently held by the candidate or officeholder who benefits from the expenditure, if applicable.

Office Sought: Enter the office sought by the candidate or officeholder who benefits from the expenditure.

District/Place: Enter the district, precinct, or other designation of the office sought by the candidate or officeholder who benefits from the expenditure, if applicable.

You are required to include in your campaign finance report the following total amounts of contributions, expenditures, and loans:

1. Total Unitemized Political Contributions (other than pledges, loans or guarantees of loans): (The total amount is automatically calculated based on your entries.) This is the sum total of the unitemized contribution amounts shown on the Subtotals page under Monetary Contributions (A1) and Non-Monetary (In-kind) Contributions (A2) for:

Reported Unitemized (contributions less than or equal to the contribution itemization threshold in the aggregate from a contributor for which you entered detailed information on the schedule entry screen and did not check the "itemize" box); plus

User Entered Lump Sum Totals (contributions less than or equal to the contribution itemization threshold in the aggregate from a contributor which you entered as a lump sum instead of detailing on the schedule entry screen).

2. Total Political Contributions (other than pledges, loans or guarantees of loans): (The total amount is automatically calculated based on your entries.) This is the sum total of all political contributions you accepted in the reporting period. It includes the total amount shown on Line 1 (total unitemized contributions less than or equal to the contribution itemization threshold) plus the total Reported Itemized (contributions which you itemized on the schedule entry screen) amounts shown on the Subtotals page under Monetary Contributions (A1), Monetary Contributions from Corporation or Labor Organization (C1), Non-Monetary (In-kind) Contributions (A2), and Non-monetary (In-kind) Contributions from Corporation or Labor Organization (C2).

3. Total Unitemized Political Expenditures: (The total amount is automatically calculated based on your entries.) This is the sum total of the unitemized political expenditure amounts shown on the Subtotals page under Political Expenditures (F1), Unpaid Incurred Obligations (F2), Expenditures Made by Credit Card (F4) for:

Reported Unitemized (expenditures less than or equal to the expenditure itemization threshold in the aggregate to a payee for which you entered detailed information on the schedule entry screen and did not check the "itemize" box); plus

User Entered Lump Sum Totals (expenditures less than or equal to the expenditure itemization threshold in the aggregate to a payee which you entered as a lump sum instead of detailing on the schedule entry screen).

4. Total Political Expenditures: (The total amount is automatically calculated based on your entries.) This is the sum total of all political expenditures you made in the reporting period. It includes the total amount shown on Line 3 (total unitemized political expenditures less than or equal to the expenditure itemization threshold) plus the total Reported Itemized (expenditures which you itemized on the schedule entry screen) amounts shown on the Subtotals page under Political Expenditures (F1), Unpaid Incurred Obligations (F2), Expenditures Made by Credit Card (F4), and Payment from Political Contributions to a Business of C/OH (H).

5. Total Political Contributions Maintained as of the Last Day of the Reporting Period: (The total amount is a required field that you must manually enter here.) Enter the total amount of political contributions, including interest or other income on those contributions, maintained as of the last day of the reporting period. Enter "0.00" if your committee does not maintain political contributions, including interest or other income earned on those contributions, as of the last day of the reporting period. (This is different from the total contributions reported on Line 2. Only contributions accepted during the period covered by the report are entered on Line 2.)

The law requires you to disclose the total amount of political contributions accepted, including interest or other income on those contributions, maintained in one or more accounts in which political contributions are deposited as of the last day of the reporting period.

The "total amount of political contributions maintained" includes: the total amount of political contributions maintained in one or more accounts, including the balance on deposit in banks, savings and loan institutions and other depository institutions; the present value of any investments that can be readily converted to cash, such as certificates of deposit, money market accounts, stocks, bonds, treasury bills, etc.; and the balance of political contributions accepted and held in any online fundraising account over which the filer can exercise control by making a withdrawal, expenditure, or transfer.

6. Total Principal Amount of all Outstanding Loans as of the Last Day of the Reporting Period: (The total amount is a required field that you must manually enter here.) Enter the aggregate outstanding principal amount of all loans accepted for political purposes as of the last day of the reporting period. Enter "0.00" if your committee did not accept any loans during the period covered and has no outstanding loans as of the last day of the reporting period. The "total outstanding loans" must include outstanding principal of loans made in this reporting period as well as outstanding principal of loans made previously. (This is different from the information reported on Loans (Schedule E) Only loans accepted during the period covered by the report are entered on Schedule E.)

7. Total Unitemized Pledges: (The total amount is automatically calculated based on your entries. Note: A printed copy of your report will display this total on Schedule B and not on Cover Sheet page 2.) This is the sum total of the unitemized pledge amounts shown on the Subtotals page under Pledged Contributions (B) for:

Reported Unitemized (pledges less than or equal to the contribution itemization threshold in the aggregate from a contributor for which you entered detailed information on the schedule entry screen and did not check the "itemize" box); plus

User Entered Lump Sum Totals (pledges less than or equal to the contribution itemization threshold in the aggregate from a contributor which you entered as a lump sum instead of detailing on the schedule entry screen).

8. Total Unitemized Loans: (The total amount is automatically calculated based on your entries. Note: A printed copy of your report will display this total on Schedule E and not on Cover Sheet page 2.) This is the sum total of the unitemized loan amounts shown on the Subtotals page under Loans (E) for:

CHANGE OF STATUS

A change in political activity may mean that a political committee has changed from a specific-purpose political committee (SPAC) to a general-purpose political committee (GPAC/MPAC) or vice versa. If this happens, the committee is subject to new filing requirements.

SPAC becoming a GPAC/MPAC. If an SPAC engages in activities that make the committee a GPAC/MPAC, the committee must file a new campaign treasurer appointment (on Form GTA) with the TEC before it may accept more than the Committee Treasurer Appointee Threshold in total political contributions or make more than the Committee Treasurer Appointee Threshold in total political expenditures as a GPAC/MPAC. On Form GTA, the committee may choose whether to file according to the regular filing schedule (filer type GPAC) or monthly filing schedule (filer type MPAC).

In addition to filing Form GTA with the TEC, the campaign treasurer of the new GPAC/MPAC must give notice of the change in status to the filing authority with whom the committee filed reports as an SPAC. This notice is due no later than the due date for the next report the committee would have had to file as an SPAC. The notice must state that the committee will file future reports as a GPAC/MPAC and that those reports will be filed with the TEC.

GPAC/MPAC becoming an SPAC. A GPAC or MPAC that chooses to limit its activities to the activities of an SPAC must file a new campaign treasurer appointment (on Form STA) with the appropriate filing authority. See "Where to File an Appointment of Campaign Treasurer" in the PAC guide. Further, the new SPAC may not make expenditures in an election supporting or opposing a candidate for a statewide office, the State Legislature, the State Board of Education, a multi-county district office, or a judicial district office unless it has had its appointment of campaign treasurer as an SPAC on file for at least 30 days before the election.

In addition to filing a new Form STA with the appropriate filing authority, the campaign treasurer of the new SPAC must give notice to the TEC of the change in status. This notice must be given to the TEC no later than the due date for the next report the committee would have had to file with the Ethics Commission if the committee had not become an SPAC. The notice must state that the committee will file future reports as an SPAC and must identify the filing authority with which those reports will be filed.

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Use Of Political Funds To Rent Or Purchase Real Property

A candidate or officeholder or a specific-purpose committee for supporting, opposing, or assisting a candidate or officeholder is prohibited from using political funds to purchase real property or to pay the interest on or principal of a note for the purchase of real property.

A candidate or officeholder a specific-purpose committee for supporting, opposing, or assisting a candidate or officeholder may not knowingly make or authorize a payment from political funds for the rental or purchase of real property from: (1) a person related to the candidate or officeholder within the second degree of consanguinity or affinity as determined under Chapter 573, Government Code; or (2) a business in which the candidate or officeholder (or a person related to the candidate or officeholder within the second degree of consanguinity or affinity) has a participating interest of more than 10 percent, holds a position on the governing body, or serves as an officer. Elec. Code § 253.038 (a-1). This restriction applies to a payment made from political funds on or after September 1, 2007, without regard to whether the payment was made under a lease or other agreement entered into before that date.

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Reporting Tips to Avoid Common Pitfalls: Outgoing Expenditures

You can never go wrong by disclosing the date the credit card was charged as the expenditure date. For 30-day and 8-day pre-election reports, the expenditure date is the date of the credit card charge, not the date of the credit card bill. For all other reports, the expenditure date may be either the date of the charge or the date of receipt of the credit card bill that includes the expenditure.

If you make an expenditure for goods or services to benefit another candidate, officeholder, or committee, disclose the vendor who sold you the goods or services as the payee. DO NOT disclose as the payee the name of the candidate, officeholder, or committee that benefitted from the expenditure. Include that person's name under the purpose description.

Did a staff worker make political payment(s) out of his or her personal funds? How you disclose the payment(s) depends on two things: 1) the aggregate total of those payments in the reporting period; and 2) whether or not you reimburse the staff worker in the same reporting period.

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Payments To A Business Of The Candidate Or Officeholder

A candidate or officeholder or a specific-purpose committee supporting, opposing, or assisting a candidate or officeholder is required to report payments from political funds to a business in which the candidate or officeholder has a participating interest of more than 10 percent; a position on the governing body of the business; or a position as an officer of a business.

A candidate or officeholder or a specific-purpose committee supporting, opposing, or assisting a candidate or officeholder may not make a payment to such a business if the payment is for personal services rendered by the candidate or officeholder or by the spouse or dependent child of the candidate or officeholder. (Nor may the specific-purpose committee make payments out of political contributions directly to the candidate or officeholder (or to the candidate's or officeholder's spouse or dependent children) for personal services rendered to the committee by the candidate or officeholder or by the candidate's or officeholder's spouse or dependent children.) Other payments to such a business are permissible only if the payment does not exceed the amount necessary to reimburse the business for actual expenditures made by the business. See generally Ethics Advisory Opinion No. 35 (1992).

A candidate or officeholder or a specific-purpose committee for supporting, opposing, or assisting a candidate or officeholder may not make or authorize a payment from political funds for the rental or purchase of real property from such a business. A candidate or officeholder or a specific-purpose committee for supporting, opposing, or assisting a candidate or officeholder may not knowingly make or authorize a payment from political funds for the rental or purchase of real property from: (1) a person related to the candidate or officeholder within the second degree of consanguinity or affinity as determined under Chapter 573, Government Code; or (2) a business in which the candidate or officeholder (or a person related to the candidate or officeholder within the second degree of consanguinity or affinity) has a participating interest of more than 10 percent, holds a position on the governing body, or serves as an officer. Elec. Code §253.038 (a-1). This restriction applies to a payment made from political funds on or after September 1, 2007, without regard to whether the payment was made under a lease or other agreement entered into before that date.

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Incurred Expenditure Obligations

The date of an expenditure is not necessarily the date that goods or services are received. It is the date on which you incur the obligation to make a payment, as long as the amount of the payment is "readily determinable." Generally, you know the amount of an expenditure (and therefore it is readily determinable) when the obligation is incurred, but in some cases you may not know the amount until the receipt of a periodic bill. An amount is readily determinable if the vendor can provide the amount at your request.

Example 1: On June 29th, a filer orders political signs. On July 16th, the filer receives the invoice for the signs. The date of the expenditure is June 29th, if on that date the vendor can provide the amount the filer will owe the vendor for the signs. Filers should request a vendor to provide the amount of an obligation at the time the obligation is incurred and disclose that unpaid incurred obligation on Schedule F2 in the July 15 semiannual report covering the period in which the unpaid obligation is incurred. (Note: When the filer makes the payment, he will disclose it as an outgoing payment on Schedule F1 in the report covering the period in which he pays the expenditure.)

Example 2: A filer maintains a campaign office. The filer does not know the cost of the office's June utilities until she receives the periodic monthly bill on July 16th. The filer will not disclose the expense as an unpaid incurred obligation on Schedule F2 in the July 15 semiannual report, since the amount was not readily determinable until after the end of the semiannual reporting period.

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Expenditures Made by Credit Card

Beginning on September 1, 2015, all expenditures made by credit card must be reported on a new schedule:   "Expenditures Made by Credit Card” Schedule (F4). This requirement applies to filers of electronic and paper campaign finance reports, including candidates, officeholders, political committees, political parties, and direct campaign expenditure filers.

When a credit card is used to make a reportable expenditure, the expenditure must be reported on the new schedule by identifying the name and address of the vendor who sold the goods or services, NOT the credit card company that issued the credit card. The date, amount, and purpose of the expenditure must also be disclosed, in addition to other information.

Once the credit card bill is paid, the payment must also be reported using the appropriate existing disbursement schedule (e.g., Schedule F1, Schedule G, Schedule H, or Schedule I) by identifying the credit card company that receives the payment. The date, amount, and purpose of the payment must also be disclosed, in addition to other information.

Please see the following examples of reporting expenditures made by credit card:

Example 1:  Candidate Using Credit Card to Make a Political Expenditure and Using Political Contributions to Pay the Credit Card Bill in the Same Reporting Period:

A candidate for non-judicial office uses her credit card to buy $1,000 in campaign office supplies from an office store. During the same reporting period, the candidate makes a payment from her political contributions account to pay the $1,000 credit card bill.

To report that activity, the candidate would report all of the following on a campaign finance report (Form C/OH) covering the period in which she made the credit card charge and sent the payment to the credit card company:

• For the credit card charge:  a $1,000 expenditure on the “Expenditures Made by Credit Card” Schedule (F4). The schedule identifies the office store as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Office Overhead/Rental Expense,” and a description as “Campaign Office Supplies.” In Section 9 of the schedule, the box for “Political” is also checked.

• For the payment to the credit card company:  a $1,000 expenditure on the “Political Expenditures from Political Contributions” Schedule (F1). The schedule identifies the credit card company as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Credit Card Payment,” and a description as “Payment of credit card bill for campaign office supplies.”

• Both $1,000 amounts reported on each schedule will also be included in the appropriate sections of Cover Sheet Pages 2 and 3.

Example 2:  Candidate Using Credit Card to Make a Political Expenditure and Using Personal Funds to Pay the Credit Card Bill in the Same Reporting Period:

A candidate for non-judicial office uses his credit card to purchase $3,000 in political advertising materials from a print shop. During the same reporting period, the candidate makes a payment from his personal funds account to pay the $3,000 credit card bill.

To report that activity, the candidate would report all of the following on a campaign finance report (Form C/OH) covering the period in which he made the credit card charge and sent the payment to the credit card company:

• For the credit card charge:  a $3,000 expenditure on the “Expenditures Made by Credit Card” Schedule (F4). The schedule identifies the print shop as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Advertising Expense,” and a description as “Political Advertising Materials.” In Section 9 of the schedule, the box for “Political” is also checked.

• For the payment to the credit card company:  a $3,000 expenditure on the “Political Expenditures Made from Personal Funds” Schedule (G). The schedule identifies the credit card company as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Credit Card Payment,” and a description as “Payment of credit card bill for political advertising materials.”  If the candidate intends to seek reimbursement from political contributions, the candidate may also check the appropriate box in Section 6.

• Both $3,000 amounts reported on each schedule will also be included in the appropriate sections of Cover Sheet Pages 2 and 3.

Example 3:  Political Committee Using Credit Card to Make a Political Expenditure and Using Political Contributions to Pay the Credit Card Bill in Different Reporting Periods:

A general-purpose committee uses its credit card to buy $500 in political advertising in a newspaper. The committee receives the statement from the credit card company but does not send a payment until after the reporting period ends. When the committee sends a payment to the credit card company, it makes a $500 payment from its political contributions account.

To report the credit card charge, the committee’s campaign treasurer would report all of the following on a campaign finance report (Form GPAC) covering the period in which it made the credit card charge:

• A $500 expenditure on the “Expenditures Made by Credit Card” Schedule (F4). The schedule identifies the newspaper as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Advertising Expense,” and a description as “Political Advertising.” In Section 9 of the schedule, the box for “Political” is also checked.

• The $500 amount reported on the “Expenditures Made by Credit Card” Schedule (F4) will also be included in the appropriate sections of Cover Sheet Pages 2 and 3.

To report the payment to the credit card company, the committee’s campaign treasurer would also report all of the following on a campaign finance report (Form GPAC) covering the period in which it made the payment to the credit card company:

• A $500 expenditure on the “Political Expenditures from Political Contributions” Schedule (F1). The schedule identifies the credit card company as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Credit Card Payment,” and a description as “Payment of credit card bill for political advertising.”

• The $500 amount reported on the “Political Expenditures from Political Contributions” Schedule (F1) will also be included in the appropriate sections of Cover Sheet Pages 2 and 3.

Example 4: Candidate Using Credit Card to Make a Political Expenditure and Using Political Contributions to Pay the Credit Card Bill in Different Reporting Periods:

A candidate for judicial office uses her credit card to buy $500 in political advertising in a newspaper. The candidate receives the statement from the credit card company but does not send a payment until after the reporting period ends. When the candidate sends a payment to the credit card company, she makes a $500 payment from her political contributions account.

To report the credit card charge, the candidate would report all of the following on a campaign finance report (Form JC/OH) covering the period in which she made the credit card charge:

• A $500 expenditure on the “Expenditures Made by Credit Card” Schedule (F4). The schedule identifies the newspaper as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Advertising Expense,” and a description as “Political Advertising.” In Section 9 of the schedule, the box for “Political” is also checked.

• The $500 amount reported on the “Expenditures Made by Credit Card” Schedule (F4) will also be included in the appropriate sections of Cover Sheet Pages 2 and 3.

To report the payment to the credit card company, the candidate would also report all of the following on a campaign finance report (Form JC/OH) covering the period in which the payment to the credit card company was made:

• A $500 expenditure on the “Political Expenditures from Political Contributions” Schedule (F1). The schedule identifies the credit card company as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Credit Card Payment,” and a description as “Payment of credit card bill for political advertising.”

The $500 amount reported on the “Political Expenditures from Political Contributions” Schedule (F1) will also be included in the appropriate sections of Cover Sheet Pages 2 and 3.