Reporting Rules for Joint FEC/CA Filings

There are many rules and processes to remember when it comes to filing compliance reports. If you file both FEC and CA reports, things can become even trickier.

Below are some pathways to keep in mind when handling transactions that could impact both FEC and CA reports.

1) IF
a. the financial account is Federal,
b. and the Support/Oppose Memo has a non-federal jurisdiction (either in the Candidate or Committee information)
c. and the Support/Oppose tag is "Support" or "[blank]"
… This will pull to the Schedule D on the 460 as "Non-Monetary Contribution" and the "Support" box will be checked. In addition, the "Description" will say: Expense Made to Support/Oppose State/Local Candidate via Federal Funds. There will be no corresponding expense on Schedule E.

2) IF
a. the financial account is Federal,
b. and the Support/Oppose Memo has a non-federal jurisdiction (either in the Candidate or Committee information),
c. and the Support/Oppose tag is "Independent Expenditure"
… This will pull to the Schedule D on the 460 as "Independent Expenditure" and the "Support" box will be checked. In addition, the "Description" will say: Expense Made to Support/Oppose State/Local Candidate via Federal Funds. There will be no corresponding expense on Schedule E.

3) IF
a. the financial account is Federal,
b. and the Support/Oppose Memo has a non-federal jurisdiction (either in the Candidate or Committee information),
c. and the Support/Oppose tag is "Oppose"
… This will pull to the Schedule D on the 460 as "Independent Expenditure" and the "Oppose" box will be checked. In addition, the "Description" will say: Expense Made to Support/Oppose State/Local Candidate via Federal Funds. There will be no corresponding expense on Schedule E.

4) IF
a. the financial account is NON-Federal,
b. and the Support/Oppose tag is "Independent Expenditure"
… This will pull to the Schedule D on the 460 as "Independent Expenditure" and the "Support" box will be checked. There WILL be a corresponding expense on Schedule E.

5) IF
a. the financial account is NON-Federal,
b. and the parent transaction type is "Non-Monetary Expense",
c. and the Support/Oppose tag is "Support" or "[blank]"
… This will pull to the Schedule D on the 460 as "Non-Monetary" and the "Support" box will be checked. There WILL be a corresponding MEMO expense on Schedule E.

6) IF
a. the financial account is NON-Federal,
b. and the transaction OR parent transaction type is "Loan Made Balance Reduction"
… This will pull to the Schedule D on the 460 as "Non-Monetary" and the "Support" box will be checked.

7) IF
a. the financial account is NON-Federal,
b. and the Support/Oppose tag is "Oppose"
… This will pull to the Schedule D on the 460 as "Independent Expenditure" and the "Oppose" box will be checked. There WILL be a corresponding expense on Schedule E.

8) IF
a. the financial account is NON-Federal,
b. and the Support/Oppose Entity is the same as the Parent Entity (ie: "People for Puppies PAC")
… This will pull to the Schedule D on the 460 as "Monetary" and the "Support" box will be checked. There WILL be a corresponding expense on Schedule E.

9) IF
a. the financial account is NON-Federal,
b. and the Support/Oppose Entity is the Candidate associated (via Relationships) with the Parent Entity (ie: Melanie Smith / Smith for Governor)
… This will pull to the Schedule D on the 460 as "Monetary" and the "Support" box will be checked. There WILL be a corresponding expense on Schedule E.

10) IF
a. the financial account is NON-Federal,
b. and the Support/Oppose Entity is the Ballot Measure associated (via Relationships) with the Parent Entity (ie: Prop A / People for Better Parks - Prop A)
… This will pull to the Schedule D on the 460 as "Monetary" and the "Support" box will be checked. There WILL be a corresponding expense on Schedule E.

11) IF none of these rules apply (ex: Parent transaction is to "ABC Printing", Support/Oppose Memo is to "People for Puppies" and Support/Oppose Tag is "Support" or "[blank]")
… This will pull to the Schedule D on the 460 as "Non-Monetary" and the "Support" box will be checked. There WILL be a corresponding expense on Schedule E.

***It is also possible to have Non-Monetary and Oppose marked on CA Reports***

There is also a tag called: Non-IE to Oppose. This functions much like the "Support" or no tag option. (rather than "IE" or "Oppose"):
* If the new tag is on a Support/Oppose Memo and the parent is a Non-Monetary transaction, this will pull to Schedule D as "Non-Monetary Contribution" and "Oppose".
* If the new tag is on a Support/Oppose Memo and the parent is a different entity than the Support/Oppose Memo, this will also pull to Schedule D as "Non-Monetary Contribution" and "Oppose".
* If the new tag is on a Support/Oppose Memo and the parent is the SAME entity (or the related candidate), this will pull to Schedule D as "Monetary Contribution" and "Oppose".