Introduction
A Brief History of Money and Politics
Political Actors and their Activities
Regulation of Political Advertising
Presidential Public Funding System
The Federal Election Commission
Resources: Where to Go for More Information on Campaign Finance
Glossary
Acknowledgements
About the Campaign Legal Center
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Reporting Requirements (Public Disclosure)

Glossary Definition:

Disclosure: Certain contributions and expenditures to influence federal elections must be reported to a federal authority, usually the Federal Election Commission. The authority then makes these reports available to the public. The FEC, for example, posts the disclosure reports it receives online and makes them available at its office for public inspection.

Statutes and/or Regulations:

See Generally: Part 104--Reports by Political Committees

Acknowledgement of Receipt of Report: 11 C.F.R. § 104.14(c)

Amending a Previous Report: 11 C.F.R. § 104.7(b)(4)

Audit of Reports: 11 C.F.R. § 104.16

Cash-on-hand: 11 C.F.R. §§ 104.3(a)(1), 104.12

Compulsory Reporting: 11 C.F.R. § 104.1(a)

Computerized Reporting: 11 C.F.R. § 104.2(d)

Content of Reports: 11 C.F.R. § 104.3

Cumulative Reporting: 11 C.F.R. §104.3(i)

Election-Year Reporting: 11 C.F.R. §§ 104.5(a)(1), (b)(1) and (c)(1)

Electronic Filing: 11 C.F.R. § 104.18

Failure to Report: 11 C.F.R. § 111.8(c)

Gross Receipts: 11 C.F.R. § 104.19

Non-Election Year Reporting: 11 C.F.R. §§ 104.5(b)(2) and (c)(2)

Reporting the Aggregate of Contributions: 11 C.F.R. § 104.8(b)

Reporting Contributions by Check: 11 C.F.R. §§ 104.8(c) and (d)

Reporting Communications by Membership Organizations, Corporations, and Labor Organizations: 11 C.F.R. §§ 100.134(a), 104.6, 105.4, 114.3(b), 114.5(e)(2)(i)

Reporting Contributions Exceeding $200: 11 C.F.R. § 104.8(a)

Reporting Contributions that Appear Illegal: 11 C.F.R. § 103.3(b)

Reporting Debts and Obligations: 11 C.F.R. §§ 104.3(d), 104.11

Reporting Disbursements: 11 C.F.R. §§ 104.3(b)(1), 104.9

Reporting Earmarked Contributions: 11 C.F.R. §§ 104.3(j), 110.6(c)

Reporting Expenditures: 11 C.F.R. §§ 104.9, 109.33, 104.19, 104.3(c)

Reporting In-Kind Contributions: 11 C.F.R. §§ 104.13, 106.1(b)

Reporting Interest Income: 11 C.F.R. §§ 103.3(a), 104.3(a)(4)(vi)

Reporting Joint Contributions: 11 C.F.R. § 104.8(d)(1)

Reporting Joint Fundraising Activity: 11 C.F.R. §§ 102.17(c)(3)(iii) and (8)

Reporting "Levin" Funds Used for Federal Election Activity, by Registered Party Organization: 11 C.F.R. § 300.36(b)

Reporting "Levin" Funds Used for Federal Election Activity, by Unregistered Party Organization: 11 C.F.R. § 300.35(a)

Reporting Loans: 11 C.F.R. § 104.3(d)

Reporting Reattributed Contributions: 11 C.F.R. § 104.8(d)(3)

Reporting Receipts: 11 C.F.R. §§ 104.3(a), 104.8, 104.12

Reporting Redesignated Contributions: 11 C.F.R. § 104.8(d)(2)

Reporting Refunded Contributions: 11 C.F.R. § 104.8(d)(4)

Separate Segregated Fund Reports: 11 C.F.R. § 114.5(e)

Special Election Reports: 11 C.F.R. § 104.5(h)

Termination Report: 11 C.F.R. § 102.3(a)

Voluntary: 11 C.F.R. § 104.1(b)

Waivers: 11 C.F.R. §§ 104.5(h)(2), 104.5(b)(1)(i)(c) and (c)(3)(ii), 104.5(a)(1)(iii) and (c)(1)(i)(C)

24 Hour Report of Independent Expenditure: 11 C.F.R. §§ 104.4(c), 104.5(g)(1), 109.10(d)

48 Hour Notification of Contribution: 11 C.F.R. § 104.5(f)

48 Hour Report of Independent Expenditure: 11 C.F.R. §§ 104.4(b)(2), 104.5(g)(2)

BCRA Regulations:

Reporting

Related Forms:

FEC Statement of Organization for PACs: Form 1 and Instructions

FEC Notification of Multicandidate Status for PACs: Form 1M and Instructions

FEC Disclosure Form for Candidate Committees of House and Senate Candidates: Form 3 and Instructions

FEC Post-Election Detailed Summary for Form 3: Form and Instructions

FEC Disclosure Form for Candidate Committees of Presidential Candidates: Form 3P and Instructions

FEC Post-Election Detailed Summary for Form 3P: Form and Instructions

FEC Disclosure Form for PACs: Form 3X and Instructions

FEC Disclosure Form to Report Independent Expenditures: Form 5 and Instructions

FEC Disclosure Form to Report Candidate Committee Last-Minute Receipts of $1,000 or More: Form 6 and Instructions

FEC Disclosure Form to Report Communications Costs by Corporations and Membership Organizations: Form 7 and Instructions

FEC Disclosure Form Filed by Committees Attempting to Settle Debt for Less than Full Amount Owed: Form 8 and Instructions

FEC Disclosure Form to Report Electioneering Communications: Form 9 and Instructions

FEC Disclosure Form Filed by Candidates to Disclose Personal Expenditures Exceeding Certain Threshold Limits: Form 10 and Instructions

FEC Disclosure Form Filed by Candidates to Disclose Their Opposition Personal Funds Amount: Form 11 and Instructions

FEC Disclosure Form Filed by Candidates to Give Notice of Suspension of Increased Limits: Form 12 and Instructions

Other General Reference Materials:

Information on Electronic Filing from the FEC

Current FEC Reporting Schedule

Guide to 2004 Reporting: 48- and 24-Hour Reports of Independent Expenditures

Tax Information for Political Organizations, IRS
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