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Reporting Contributions for Debt Retirement

Committees that raise funds to retire debts may use the reporting examples below to help them report contributions raised or redesignated for general election debt retirement. These examples are not exhaustive; for more information or for guidance on more complicated transactions, please contact your committee's Campaign Finance Analyst in the Reports Analysis Division.

Reporting Contributions Received for General Election Debt Retirement

A campaign must itemize contributions received for general election debt retirement on Schedule A for the appropriate Line if the aggregate receipts from that donor exceed $200 for the election cycle. (Note: For purposes of aggregation, the election cycle begins the day after the general election.)

In this example, the campaign received a check from a PAC that was designated for 2008 general debt. It has reported the contribution as such by checking the "other" box and noting the specific election, along with a notation of "debt."

reporting example for debt retirement contribution


Reporting Contributions Redesignated for Debt Retirement

A campaign must itemize a redesignation of a contribution on Schedule A for the appropriate Line by itemizing, as a MEMO entry, information on the original contribution and the redesignation. The first part of the memo entry discloses all the infromation on the contribution as originally reported on Schedule A. The second part discloses information on the contribution as redesignated, including the date the redesignation was received, and the election for which it is redesignated. To show that the contribution was redesignated for debt retirement, check the "other" box under type of election, and note the specific election along with "debt."

In this example, the campaign received an undesignated contribution during the Post-General election period and properly attributed it to the 2010 primary. After obtaining a redesignation from the contributor, the campaign reports the redesignation on its Year-End report by first showing as a MEMO entry the contribution as originally reported, followed by the redesignation for 2008 general debt.

reporting redesignation example