Other Receipts and Disbursements: Non-Reportable Other Receipts

There are certain types of activities that are exempt from the definition of contribution and are not required to be reported. Non-reportable other receipts include publications, television or radio commentaries, volunteer activities, corporate/labor organization communications, receptions, certain legal and accounting services, unreimbursed travel expenses, appearances at political forums and vendor discounts on food and beverages.

Publications and Television or Radio Commentaries

News stories, commentaries and editorials distributed through the facilities of a broadcasting station, newspaper, magazine or other periodical publication are not considered contributions unless the facility is owned by a political committee. A publication must be a periodical and be published at regular intervals and with consistent circulation.

However, if a special publication is produced and the purpose of which is to support or oppose a candidate, measure, political party, political committee or chief petitioner committee, the expenditures associated to produce the publication is either an expenditure or contribution and must be reported as an in-kind contribution unless the publication qualifies as an independent expenditure.

If the expenditures are “independent” they are reported by the publisher on the Statement of Independent Expenditures (PC 10). This includes payment to an entity for the publication that is then inserted into another publication for dissemination to the public, either for purchase or given away free of charge.

Additionally, any expenditures made by a broadcasting station, newspaper, magazine or other periodical publication, to facilitate a debate or forum where a candidate or committee representative is invited to be a participant, are not reportable expenditures.

Volunteer Activities

Generally, volunteer activities are non-reportable Other Receipts. An individual may volunteer personal services to a committee without making a contribution as long as the individual is not compensated by anyone for the services. However, if an individual provides services to a committee during paid working hours, the employer thereby makes an in-kind contribution to the committee.

Non-reportable volunteer activity does not include out-of-pocket expenses incurred by the volunteer for the production or creation of an item for which the committee would normally expend funds to purchase or produce. These out-of-pocket expenses by a volunteer are reported as in-kind contributions, or if the volunteer wants reimbursement, as a personal expenditure for reimbursement. See reporting personal expenditures for reimbursement.

Corporate and Labor Membership Organization Communications

Corporations, labor organizations and membership organizations may communicate with members, shareholders or employees without such activity being considered a contribution, if the labor or membership organization or corporation is not organized primarily for the purpose of influencing an election.

Receptions

Individuals may volunteer to hold a reception or coffee for a candidate or political committee. Costs incurred by an individual who is using the individual’s own personal residence, including a community room associated with the individual’s residence, for invitations, food and beverages provided at the reception are non-reportable other receipts. However, costs incurred by any other person who co-hosts or makes expenditures for the reception are reported as in-kind contributions, or, if the volunteer wants reimbursement, as a personal expenditure for reimbursement. See fundraising cautions.

Legal and Accounting Services

Legal and accounting services provided without charge to a candidate or political committee are non-reportable other receipts if both of the following conditions are met:

If the individual personally volunteers legal or accounting services without compensation, the above restrictions do not apply. Compensated legal and accounting services provided to a candidate or political committee to comply with other laws (employment, taxation, etc.) are reported as in-kind contributions.

Travel Expenses

Unreimbursed travel expenses incurred by an individual, including a candidate, made on behalf of a candidate or political committee are non-reportable other receipts. An individual working on a candidate’s or political committee’s campaign (including a candidate, a paid staff member or a volunteer) may voluntarily use the individual’s own funds to pay for transportation expenses without making a contribution.

However, travel services provided free of charge to a candidate or political committee by an individual who does not travel with or on behalf of a candidate or political committee, or travel services provided by any other person, other than an individual, are reported as an in-kind contribution, or if the person wants reimbursement, as a personal expenditure for reimbursement.

See reporting personal expenditures for reimbursement.

Vendor Discounts on Food and Beverages

A vendor of food or beverages may sell food or beverages to a candidate’s or political committee’s campaign at a discount. If the amount charged is at least equal to the vendor’s cost for the food or beverage, this discount is a non-reportable other receipt. If the amount charged is less than the vendor’s cost, the difference must be reported as an in-kind contribution.



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