Year-End Reporting FAQs
This article addresses some of the common questions that the Commission receives in the month of January regarding the Year-End filing deadline. Remember that all committees must file a Year-End Report, due on January 31, 2014. For information on future filing deadlines in 2014, visit the 2014 Reporting Dates page on FEC.gov. Should you have further questions after reading this article, please call the Commission’s toll free help line at 800-424-9530. General questions regarding the law and reporting deadlines should be directed to the Information Division (press 6). If you have specific questions, press 5 to speak with the Campaign Finance Analyst assigned to your committee.
There are a lot of forms on your website. Which one do I need to file for my Year-End Report?
The type of form your committee files depends on the type of committee it is: an authorized committee (i.e., a candidate committee) or an unauthorized committee (i.e., a PAC or party committee). Authorized committees of House and Senate candidates use FEC Form 3 to file their regular reports of receipts and disbursements, while PACs and political party committees use FEC Form 3X. (Presidential committees use FEC Form 3P). When filing a Year-End Report, be sure to indicate that it is a Year-End Report by checking the “Year-End Report” box on Question 4 (“Type of Report”).
In 2013, I filed semi-annually, but Form 3X doesn’t have a Year-End Report box for semi-annual filers. What should I do?
You’re actually a quarterly filer. Quarterly filers file on a semi-annual basis in odd-numbered years (i.e., non-election years). On Form 3X you should select “January 31 Year-End Report (YE)” on line 4(a), Quarterly Reports.
How do I become a monthly filer?
To switch your committee's filing frequency in 2014, attach a letter (paper filers only) or a Form 99 to your Year-End Report (due January 31) indicating that you will now be filing reports on the other schedule. Contact your committee’s Campaign Finance Analyst for additional assistance in changing your committee’s filing frequency. Party committees that do not conduct reportable federal election activity and all PACs have the option to choose to file reports on a "monthly" or "quarterly" filing schedule in 2014. Some committees may prefer to file reports on a monthly basis during a federal election year (such as 2014), and on a less-frequent basis during a nonfederal election year (such as 2013 and 2015). Unauthorized committees are permitted to switch filing frequencies one time per year.
What are the coverage dates for the Year-End Report?
The coverage dates for the Year-End Report begin the day after the closing-date of your most recently-filed FEC report and cover all activity through December 31, 2013. For most committees that filed semi-annually in 2013, the coverage dates for the Year-End Report will be July 1, 2013 to December 31, 2013. For most monthly filers, the coverage dates for the Year-End Report will be December 1, 2013 to December 31, 2013. Candidates file on a quarterly schedule, so most will file a Year-End Report covering October 1, 2013 through December 31, 2013. If this is your committee’s first report, the coverage period begins on the date of your initial receipt or disbursement and runs through December 31, 2013.
Our treasurer and email address have changed. How do I notify the Commission of these changes?
If your committee needs to update any information on file with the Commission, the committee should file an amended Statement of Organization (FEC Form 1). Electronic filers must submit this amendment electronically. Please note that Commission regulations require the committee to file this amended form within 10 days of any change in the information.
My committee is no longer active. How do I close it?
If your committee is no longer active and has no outstanding debts or obligations, you should consider terminating the committee. To do this, you will need to file a Termination Report with the Commission. Using your regular reporting form, file a report disclosing any final receipts and disbursements and the purposes for which any remaining committee funds or assets will be used. You will indicate that the report is a termination report by checking the “Termination Report” box on Line 4 of the Summary Page of FEC Form 3, 3P or 3X. The report may be filed at any time, but as long as the committee remains open, it must continue to file regular reports on its normal schedule. Once the committee’s Termination Report is received, the Commission will review the report and notify the committee in writing that the report has been accepted. Only then does the committee’s reporting obligation end. Until the committee receives this notification, it must continue to file reports.
How do I contact my committee’s Campaign Finance Analyst at the Commission?
To find your committee’s analyst, visit the Reports Analysis Division webpage on the Commission’s website and select the box at the top of the page, “Click Here to Find Your Campaign Finance Analyst.” Enter your committee ID number (the number that begins with “C” that the committee was issued by the Commission) or the name of the committee to find the name and contact information of the analyst assigned to review your committee’s reports. Alternatively, you may call the Reports Analysis Division at (202) 694-1130 to speak with your committee’s analyst.
(Posted 1/24/2014; By: Myles Martin)
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