PDF Version      TEXAS ETHICS COMMISSION

MONTHLY FILING GENERAL-PURPOSE COMMITTEE
CAMPAIGN FINANCE REPORT

FORM MPAC - INSTRUCTION GUIDE

Revised April 19, 2013


TABLE OF CONTENTS

These instructions are for the MONTHLY FILING GENERAL-PURPOSE COMMITTEE CAMPAIGN FINANCE REPORT (Form MPAC). Form MPAC includes a two-sided cover sheet and Schedules A, B, C-1, C-2, D, E, F, I, J, K, T, and PAC-DR. All filers must submit the cover sheet, but only the schedules on which there is information to report need to be included.

GENERAL INSTRUCTIONS

Electronic Filing

Filling Out the Forms

Ethics Commission Guides

Photocopies of Forms

Filing Date

FORM MPAC: MONTHLY FILING GENERAL-PURPOSE COMMITTEE CAMPAIGN FINANCE REPORT

General Information

Completing the Cover Sheet

Schedule A: Political Contributions Other than Pledges or Loans

Schedule B: Pledged Contributions

Schedule C-1: Corporate or Labor Organization Contributions Other than Pledges or Loans

Schedule C-2: Corporate/Labor Organization Support

Schedule D: Pledged Corporate or Labor Organization Contributions

Schedule E: Loans

Schedule F: Political Expenditures

Schedule I: Non-political Expenditures Made From Political Contributions

Schedule J: Political Contributions Returned To Committee

Schedule K: Interest Earned, Other Credits/Gains/Refunds, and Purchase of Investments

Schedule T: In-Kind Contribution or Political Expenditure for Travel Outside of Texas

FORM PAC-DR – POLITICAL COMMITTEE AFFIDAVIT OF DISSOLUTION

EXAMPLES OF EXPENDITURES


GENERAL INSTRUCTIONS

These general instructions apply to all forms required to be filed under title 15, Texas Election Code.

ELECTRONIC FILING

All persons filing campaign finance reports with the Texas Ethics Commission are required to file those reports electronically unless the person is eligible to claim an exemption. For more detailed information about electronic filing, please check the Texas Ethics Commission’s website at http://www.ethics.state.tx.us.

FILLING OUT THE FORMS

All reports filed on paper must be either handwritten in ink or typewritten. If you complete the report by hand, please print everything other than your signature.

If you are filing with the Ethics Commission, you may use your own computer-generated form if it provides for disclosure of all the information required on the commission’s form and it is substantially identical in paper size, color, layout, and format. A substitute form that is substantially identical to the commission’s prescribed form may be submitted for pre-approval by the commission’s executive director.

Always file the cover sheet of the campaign finance report form. You need to file only those schedules on which you have information to report.

You must keep an exact copy of each report filed and all records necessary to complete the report for at least two (2) years after the deadline for filing the report.

If you have questions, please call our office at (512) 463-5800.

ETHICS COMMISSION GUIDES

The Ethics Commission publishes a campaign finance guide for each type of filer. These guides are designed to explain your responsibilities as a filer. The commission encourages you to read the appropriate guide before you begin accepting political contributions or making or authorizing political expenditures.

PHOTOCOPIES OF FORMS

You may use photocopies of Ethics Commission forms. For example, if the space provided on Schedule A is insufficient, you may make copies of a blank Schedule A form and attach more pages as needed.

FILING DATE

For most reporting deadlines, a document is considered timely filed if it is properly addressed with postage or handling charges prepaid and bears a postmark or receipt mark of a common or contract carrier indicating a time on or before the deadline.

Pre-Election Reports. A report due 30 days before an election and a report due 8 days before an election must be received by the appropriate filing authority no later than the report due date.

If you are filing with the Ethics Commission, please address your reports and correspondence to the Texas Ethics Commission, P.O. Box 12070, Austin, Texas 78711-2070. For hand-deliveries, the commission’s street address is 201 East 14th Street, Sam Houston Building, 10th Floor, Austin, Texas78701.

If the due date for a report falls on a Saturday, Sunday, or legal holiday, the report is due on the next regular business day.


MONTHLY FILING GENERAL-PURPOSE COMMITTEE
CAMPAIGN FINANCE REPORT

GENERAL INFORMATION

These instructions are for general-purpose committee campaign treasurers using the MONTHLY FILING GENERAL-PURPOSE COMMITTEE CAMPAIGN FINANCE REPORT (Form MPAC). (Committees reporting under the regular filing schedule use Form GPAC.) A complete report includes the two-sided Form MPAC Cover Sheet, and any of the following schedules on which there is information to report: A, B, C-1, C-2, D, E, F, I, J, K, and T. (You are not required to file Schedule G, H, L, M, or N.)

Use Form MPAC for filing the following reports:

See the instructions for Sections 9 and 11 of the cover sheet for help in deciding which reports you should file.

Do not use Form MPAC for reports filed under the regular filing schedule. Use Form GPAC.

For more information, see the Campaign Finance Guide for Political Committees.


COMPLETING THE COVER SHEET

Each numbered item in these instructions corresponds to the same numbered item on the form.

page 1

1. ACCOUNT #: The Ethics Commission assigned a filer account number when the initial campaign treasurer appointment was filed. The campaign treasurer should have received a letter acknowledging receipt of the campaign treasurer appointment and showing the committee’s account number. Enter this number wherever you see "ACCOUNT #."

2. TOTAL PAGES FILED: After you have completed the form, count the total number of pages of this form and any attached schedules. Enter that number where indicated on the top line of Page 1 only. Each side of a two-sided form counts as one page.

3. COMMITTEE NAME: Enter the committee’s full name. Your entry here should be the same as on the committee’s campaign treasurer appointment.

4. COMMITTEE ADDRESS: Enter the committee’s complete mailing address. If the mailing address has changed since the committee last gave notice of the address, check the "Address Change" box.

5. CAMPAIGN TREASURER NAME: Enter the full name of the committee’s campaign treasurer.

6. CAMPAIGN TREASURER’S STREET ADDRESS: Enter the complete business or residential street address of the committee’s campaign treasurer. Please do not enter a P.O. Box.

7. CAMPAIGN TREASURER’S MAILING ADDRESS: Enter the complete mailing address of the committee’s campaign treasurer. If the mailing address has changed since the committee last gave notice of the address, check the "Address Change" box.

8. CAMPAIGN TREASURER PHONE: Enter the phone number of the campaign treasurer, including the area code and, if applicable, the extension.

9. REPORT TYPE: Check the box that describes the type of report you are filing, according to the descriptions below. See the instructions for Section 11 for the periods covered by each type of report.

Monthly Report: General-purpose committees filing under the monthly filing schedule must file a report by the 5th of each month to cover the previous month’s activities.

If you are filing a monthly report, you must also complete Section 10 to indicate the reporting deadline.

10th Day After Campaign Treasurer Termination Report: A general-purpose committee campaign treasurer must file this report if his or her campaign treasurer appointment is terminated. This report is due no later than the 10th day after the termination is filed. If the termination takes place on the last day of a reporting period, no separate termination report is required.

Dissolution Report: General-purpose committees file this report when no further reportable activity is expected. This report must include a completed "POLITICAL COMMITTEE AFFIDAVIT OF DISSOLUTION" (Form PAC-DR). There is not a fixed deadline for filing this report.

10. MONTHLY REPORT DEADLINE: Complete this section only if you are filing a monthly report. Monthly reports are due on the 5th of each month. A report covering the month preceding an election in which the committee is involved must be received by the Ethics Commission no later than the report due date. Check the box with the applicable filing deadline. For example, if you are filing the monthly report due on July 5th, check the "July" box (even though the report covers activity that occurred during May and June).

11. PERIOD COVERED: A reporting period includes the beginning date and the ending date. For monthly reports, the due date (the 5th of each month) is 10 or 11 days after the ending date of the reporting period (the 25th of the previous month). You should never leave gaps between the periods covered, and generally, you should not have an overlap of time periods. Special pre-election reports (formerly known as telegram reports) do create overlaps. Please consult your Campaign Finance Guide for Political Committees for further explanation regarding special pre-election reports.

First Reports. If this is the committee’s first report of contributions and expenditures, the period covered depends on the date the committee filed its initial campaign treasurer appointment and when it chose to file under the monthly filing schedule.

  • If the committee filed its initial campaign treasurer appointment before the 25th of the month and it chose to file monthly at that time, the beginning date is the date the initial campaign treasurer appointment was filed. The ending date is the 25th day of the same month.

Example: A general-purpose committee files its initial campaign treasurer appointment and chooses monthly filing on May 15. Its first monthly report is due June 5, covering the period beginning May 15 and ending May 25.

  • If the committee filed its initial campaign treasurer appointment on or after the 25th of the month, and it chose to file monthly at that time, the beginning date is the date the initial campaign treasurer appointment was filed. The ending date is the 25th day of the next month.

Example: A general-purpose committee files its initial campaign treasurer appointment and chooses monthly filing on May 27. Its first monthly report is due July 5, covering the period beginning May 27 and ending June 25.

  • If the committee has been filing under the regular filing schedule, and chooses monthly filing between January 1 and January 15 of a particular year, the beginning date for the first monthly report (due February 5) is January 1. The ending date is January 25.

Monthly Reports: For monthly reports other than the first monthly report, the beginning date is the 26th of one month or the day after the last day covered by the last required report, whichever is later. Except for a dissolution report, the ending date is the 25th of the next month.

10th Day After Campaign Treasurer Termination Report: The beginning date is the day after the last day covered by the last required report. If this is the committee’s first report, please see the "First Reports" section above. The ending date is the day the termination is filed. This report is due no later than 10 days after the termination is filed with the Ethics Commission.

Dissolution Report: The beginning date is the day after the last day covered by the last required report. If this is the committee’s first report, please see the "First Reports" section above. The ending date is the day the dissolution report is filed.

Note: If you need additional information, see the Campaign Finance Guide for Political Committees.

PAGE 2

12. COMMITTEE NAME and ACCOUNT #: Enter the name of the committee and the account number assigned by the Ethics Commission.

13. COMMITTEE ACTIVITY:

Line 1A. Identify each candidate supported by the committee during the reporting period. If the committee’s support was based on the candidates’ political party, simply identify the political party.

Line 1B. Identify each candidate opposed by the committee during the reporting period. If the committee’s opposition was based on the candidates’ political party, simply identify the party.

Line 2A. Identify each ballot measure supported by the committee during the reporting period. Give the date and location of the election and the nature of the issue on the ballot.

Line 2B. Identify each ballot measure opposed by the committee during the reporting period. Give the date and location of the election and the nature of the issue on the ballot.

Line 3. Identify each officeholder assisted by the committee during the reporting period. If the committee’s assistance was based on the officeholders’ political party, simply identify the political party.

14. TOTALS: Complete this section only after you have completed any applicable schedules.

Line 1. Enter the total of all unitemized contributions (other than pledges or loans or guarantees of loans) of $10 or less. Do not include any contributions itemized on Schedule A. If you completed Schedule C-1 or C-2, do not include any of those contributions in the total entered on Line 1. Enter a “0” if you did not receive any unitemized contributions during the period covered.

On Schedule A, you were required to itemize political contributions that totaled more than $10 from one person. (Remember: If the committee received contributions totaling more than $10 from one person during the reporting period, you were required to itemize all of those contributions, even if individual contributions were $10 or less.) You also had the option of itemizing contributions of $10 or less from one person. Do not include any itemized contributions in the total entered on Line 1, regardless of amount.

Alternate Reporting Requirement For Certain Committees. For a report due on or after September 1, 2005, a general-purpose committee filing monthly with less than $20,000 in total political contributions maintained as of the last day of the preceding reporting period may choose to enter on Line 1 the total of all unitemized political contributions (other than pledges or loans or guarantees of loans) of $20 or less. If the committee is eligible and you choose this alternative, you are required to itemize political contributions that totaled more than $20 from one person on Schedule A. Do not include any itemized contributions in the total entered on Line 1, regardless of amount.

Line 2. Add the total contributions listed on Schedule A and on Schedule C-1 or Schedule C-2 to the amount you entered on Line 1. Enter that total on Line 2. Enter a “0” if you did not receive any contributions during the period covered.

Line 3. Enter the total of all unitemized political expenditures of $10 or less. Do not include any expenditures itemized on Schedule F. Enter a “0” if you did not make any unitemized expenditures during the period covered.

On Schedule F, you were required to itemize political expenditures that totaled more than $10 to one payee. (Remember: If the committee made expenditures totaling more than $10 to one person during the reporting period, you were required to itemize all of those expenditures, even if individual expenditures were $10 or less.) You also had the option of itemizing expenditures totaling $10 or less to one payee. Do not include any expenditures itemized on Schedule F in the total entered on Line 3, regardless of amount.

Line 4. Add the following:

(a) the total expenditures listed on Schedule F; and

(b) the amount you entered on Line 3.

Enter that total on Line 4.

Enter a “0” if you did not make any expenditures during the period covered.

Line 5. Enter the total amount of political contributions, including interest or other income on those contributions, maintained as of the last day of the reporting period. This is different from the total contributions reported on Line 2. Only contributions accepted during the period covered by the report are entered on Line 2.

The law requires you to disclose the total amount of political contributions accepted, including interest or other income on those contributions, maintained in one or more accounts in which political contributions are deposited as of the last day of the reporting period. The “total amount of political contributions maintained” includes: the total amount of political contributions maintained in one or more accounts, including the balance on deposit in banks, savings and loan institutions and other depository institutions and the present value of any investments that can be readily converted to cash, such as certificates of deposit, money market accounts, stocks, bonds, treasury bills, etc.

Line 6. Enter the aggregate outstanding principal amount of all loans accepted for political purposes as of the last day of the reporting period. This is different from the information reported on Schedule E. Include outstanding principal of loans made in this reporting period as well as outstanding principal of loans made previously. Enter a “0” if you did not accept any loans during the period covered and have no outstanding loans.

15. AFFIDAVIT: Complete this section only after you have completed all applicable sections and schedules. Only the committee’s campaign treasurer or the assistant campaign treasurer may sign the affidavit.

For more information, see the Campaign Finance Guide for Political Committees.


SCHEDULE A: POLITICAL CONTRIBUTIONS OTHER THAN PLEDGES OR LOANS

These instructions are for general-purpose committee campaign treasurers filing monthly. Enter on SCHEDULE A: POLITICAL CONTRIBUTIONS OTHER THAN PLEDGES OR LOANS only information about political contributions accepted during the reporting period. You are not required to include contributions of an individual’s personal services or travel. Do not enter on this schedule information on pledges, loans, or guarantees of loans. (Report pledges on Schedules B and D; loans and guarantees of loans on Schedule E.)

Corporate or Labor Organization Contributions. Do not enter on this schedule contributions from labor organizations or any of the following business associations:

(1) corporations that are organized under the Texas Business Corporation Act, the Texas For-Profit Corporation Law, the Texas Non-Profit Corporation Act, the Texas Nonprofit Corporation Law, federal law, or law of another state or nation; or

(2) the following associations, whether incorporated or not: banks, trust companies, savings and loan associations or companies, insurance companies, reciprocal or interinsurance exchanges, railroad companies, cemetery companies, government-regulated cooperatives, stock companies, and abstract and title insurance companies.

A general-purpose committee may accept corporate or labor organization contributions only in limited circumstances. A political committee that supports or opposes measures exclusively may accept contributions from corporations and labor organizations and must report such contributions on Schedule C-1 and D. Other general-purpose political committees use Schedule C-2 to report information about expenditures made by a corporation or labor organization to establish or administer the committee or to solicit contributions to the committee from certain sources.

Itemizing Contributions. You must enter contributions that exceed $10 from one person during a reporting period on this schedule. If the committee accepted two or more contributions from the same person, the total of which exceeds $10, enter each contribution separately. Although you are not required to do so, you may also report contributions from one person that do not exceed $10 in the period on this schedule. If you do not itemize contributions of $10 and less on this schedule, you must total all such contributions and report them on Form MPAC, Page 2, Section 14, Line 1.

Alternate Reporting Requirement For Certain Committees. For a report due on or after September 1, 2005, a general-purpose committee filing monthly with less than $20,000 in total political contributions maintained as of the last day of the preceding reporting period may choose to itemize political contributions that exceed $20 (instead of $10) from one person during a reporting period on this schedule. If the committee accepted two or more contributions from the same person, the total of which exceeds $20, enter each contribution separately. If you do not itemize contributions of $20 and less on this schedule, you must total all such contributions and report them on Form GPAC, Page 2, Section 14, Line 1.

Each numbered item in these instructions corresponds to the same numbered item on the form.

1. TOTAL PAGES SCHEDULE A: After you have completed Schedule A, count the total number of pages. A "page" is one side of a two-sided form.

2. COMMITTEE NAME: Enter the committee’s full name.

3. ACCOUNT #: Enter the account number assigned by the Ethics Commission.

4. DATE: Enter the date the committee accepted the contribution.

Accepting a contribution is different from receiving a contribution. The committee accepts a contribution when the determination is made to accept it rather than reject it. This may or may not be the same day that the committee receives the contribution.

5. FULL NAME OF CONTRIBUTOR: Enter the full name of the contributor.

“Out-of-State PAC” box: If the contributor is an out-of-state political committee, check the box. If the contributor is an out-of-state political committee from which you accepted more than $500 in the reporting period (including pledges or loans from sources other than financial institutions that have been in business for more than a year), you must include one of the following with your report:

If the contributor is an out-of-state political committee from which you accepted $500 or less (including pledges) during the reporting period, you must include one of the following with your report:

ID #” Line (Electronic Filing Only): If you are filing your report electronically, you may enter in this field the out-of-state committee's Federal Election Commission (FEC) identification number.

Note: See the Campaign Finance Guide for Political Committees for detailed information on accepting and reporting contributions from out-of-state political committees.

6. CONTRIBUTOR ADDRESS: Enter the complete address of the contributor.

7. AMOUNT OF CONTRIBUTION: Enter the amount of the contribution or the fair market value of an in-kind contribution, as applicable.

8. IN-KIND CONTRIBUTION DESCRIPTION: Enter a description of the contribution, if it was an in-kind contribution. The description should be sufficiently detailed to allow a person reviewing the committee’s report to understand what was contributed.

In-kind Contribution For Out-of-State Travel:The description of an in-kind contribution for travel outside of the state of Texas must include detailed information. Please report this information on Schedule T.

9. PRINCIPAL OCCUPATION: You must enter the contributor’s principal occupation in this section.

10. EMPLOYER (Optional): You may enter the employer of the contributor in this section.


SCHEDULE B: PLEDGED CONTRIBUTIONS

These instructions are for general-purpose committee campaign treasurers filing monthly. Enter on SCHEDULE B: PLEDGED CONTRIBUTIONS only information about pledges accepted during the reporting period for political purposes. You are not required to include pledges of an individual’s personal services or travel. Do not enter on this schedule information on contributions actually received, loans or guarantees of loans. (Report contributions actually received on Schedules A, C-1, and C-2; loans and guarantees of loans on Schedule E.)

If the committee accepts a pledge from a person for money, goods, services, or anything of value, that pledge is a reportable contribution. Note that the committee must accept the pledge before you are required to report the pledge.

If the committee accepts a pledge for money, goods, services, etc., you must include the pledge on this schedule for the report covering the period in which the committee accepts the pledge.

A political committee that supports or opposes measures exclusively may accept contributions (including pledges) from corporations and labor organizations, and must report such contributions on Schedule D.

Each numbered item in these instructions corresponds to the same numbered item on the form.

1. TOTAL PAGES SCHEDULE B: After you have completed Schedule B, count the total number of pages. A "page" is one side of a two-sided form.

2. COMMITTEE NAME: Enter the committee’s full name.

3. ACCOUNT #: Enter the account number assigned by the Ethics Commission.

4. TOTAL OF UNITEMIZED PLEDGES: Enter the total amount of pledges that the committee accepted during the period from each person that did not exceed $10 in the aggregate. Although you are not required to do so, you may also itemize pledges of $10 or less on this schedule. If you itemize some pledges of $10 or less, do not include those pledges in the total entered here. If you choose to itemize all pledges of $10 or less, do not enter a total amount here.

Sections 5 - 11 pertain to itemized pledges. You must itemize pledges that exceed $10 in the aggregate from one person during the reporting period. If the committee received pledges totaling more than $10 from one person during the reporting period, you must itemize all of those pledges, even if individual pledges were for $10 or less. Although you are not required to do so, you may also itemize pledges totaling less than $10 from one person.

5. DATE: Enter the date the committee accepted the pledge.

6. FULL NAME OF PLEDGOR: Enter the full name of the person who made the pledge.

"Out-of-State PAC" box: See instructions for Schedule A, box 5.

7. PLEDGOR ADDRESS: Enter the complete address of the person who made the pledge.

8. AMOUNT OF PLEDGE: Enter the amount of the pledge or the fair market value of any pledged goods or services or other thing of value, as applicable.

9. IN-KIND DESCRIPTION: If the pledge was for goods or services or any other thing of value, enter a description of the pledged goods or services or other thing of value. The description should be sufficiently detailed to allow a person reviewing the committee’s report to understand what was pledged.

In-kind Contribution For Out-of-State Travel:The description of an in-kind contribution for travel outside of the state of Texas must include detailed information. Please report this information on Schedule T.

10. PRINCIPAL OCCUPATION: Enter the contributor’s principal occupation in this section.

11. EMPLOYER (Optional): You may enter the employer of the contributor in this section.


SCHEDULE C-1: CORPORATE OR LABOR ORGANIZATION CONTRIBUTIONS
OTHER THAN PLEDGES OR LOANS

This schedule is only for general-purpose committees that support or oppose measures exclusively.

These instructions are for general-purpose committee campaign treasurers using SCHEDULE C-1: CORPORATE OR LABOR ORGANIZATION CONTRIBUTIONS OTHER THAN PLEDGES OR LOANS. Enter on this schedule only information about political contributions accepted during the reporting period from corporations, labor organizations, and the business associations listed below. Do not enter on this schedule information on pledges, loans or guarantees of loans from corporations. (Report corporate pledges on Schedule D; loans and guarantees of loans on Schedule E.)

Note: Campaign treasurers of other general-purpose political committees use Schedule C-2 to report information about expenditures made by corporations or labor organizations to establish or administer the committee or to solicit contributions to the committee.

Enter only political contributions accepted during the period from labor organizations and the following business associations:

(1) corporations that are organized under the Texas Business Corporation Act, the Texas For-Profit Corporation Law, the Texas Non-Profit Corporation Act, the Texas Nonprofit Corporation Law, federal law, or law of another state or nation; or

(2) the following associations, whether incorporated or not: banks, trust companies, savings and loan associations or companies, insurance companies, reciprocal or interinsurance exchanges, railroad companies, cemetery companies, government-regulated cooperatives, stock companies, and abstract and title insurance companies.

Each numbered item in these instructions corresponds to the same numbered item on the form.

1. TOTAL PAGES SCHEDULE C-1: After you have completed Schedule C-1, count the total number of pages. A "page" is one side of a two-sided form.

2. COMMITTEE NAME: Enter the committee’s full name.

3. ACCOUNT #: Enter the account number assigned by the Ethics Commission.

4. DATE: Enter the date the committee accepted the contribution.

Accepting a contribution is different from receiving a contribution. The committee accepts a contribution when the determination is made to accept it rather than reject it. This may or may not be the same day that the committee receives the contribution.

5. CORPORATION/LABOR ORGANIZATION NAME: Enter the full name of the corporation or labor organization that made the contribution.

6. CORPORATION/LABOR ORGANIZATION ADDRESS: Enter the complete address of the corporation or labor organization that made the contribution.

7. AMOUNT OF CONTRIBUTION: Enter the amount of the contribution or the fair market value of an in-kind contribution, as applicable.

8. IN-KIND CONTRIBUTION DESCRIPTION: Enter a description of the contribution, if it was an in-kind contribution. The description should be sufficiently detailed to allow a person reviewing the committee’s report to understand what was contributed.

In-kind Contribution For Out-of-State Travel:The description of an in-kind contribution for travel outside of the state of Texas must include detailed information. Please report this information on Schedule T.


SCHEDULE C-2: CORPORATE/LABOR ORGANIZATION SUPPORT

These instructions are for general-purpose committee campaign treasurers using SCHEDULE C-2: CORPORATE/LABOR ORGANIZATION SUPPORT. (Political committees that support or oppose measures exclusively use Schedules C-1 and D to report corporate and labor organization support. These committees do not use Schedule C-2.) Enter on this schedule only information about expenditures made by corporations or labor organizations to establish or administer the committee or to finance the solicitation of political contributions to the committee under section 253.100 of the Election Code.

Note: The campaign treasurer of a political committee that supports or opposes measures exclusively uses Schedules C-1 and D to report contributions from corporations and labor organizations.

Each numbered item in these instructions corresponds to the same numbered item on the form.

1. TOTAL PAGES SCHEDULE C-2: After you have completed Schedule C-2, count the total number of pages. A "page" is one side of a two-sided form.

2. COMMITTEE NAME: Enter the committee’s full name.

3. ACCOUNT #: Enter the account number assigned by the Ethics Commission.

4. DATE OF EXPENDITURE: Enter the date of the expenditure. An expenditure occurs when the corporation or labor organization incurs the obligation to make a payment. The date of an expenditure is not necessarily the date goods or services are received. It is the date on which the obligation to make a payment is incurred, as long as the amount of the payment is "readily determinable". Generally, the amount of an expenditure is known (and therefore readily determinable) when the obligation is incurred, but in some cases the amount is not known until the receipt of a bill. For example, filers will generally not know the cost of a long-distance telephone call until receipt of a monthly bill. In that case, the date of the expenditure for the telephone call would be the date the bill was received.

Credit card expenditures. There is a special reporting rule for expenditures made by credit card. For reports due 30 and 8 days before an election and for runoff reports, the date of a credit card expenditure is the date the credit card is used. For other reports, the date of a credit card expenditure is the date the credit card statement is received.

5. CORPORATION/LABOR ORGANIZATION NAME: Enter the name of the corporation or labor organization that made the expenditure.

6. AMOUNT: Enter the amount of the expenditure.


SCHEDULE D: PLEDGED CORPORATE OR LABOR ORGANIZATION CONTRIBUTIONS

This schedule is only for general-purpose committees that support or oppose measures exclusively.

These instructions are for general-purpose committee campaign treasurers using SCHEDULE D: PLEDGED CORPORATE OR LABOR ORGANIZATION CONTRIBUTIONS. Enter on this schedule only information about pledges accepted during the period from corporations, labor organizations, and the business associations listed below. Do not enter on this schedule information on contributions actually received, loans, or guarantees of loans from corporations. (Report corporate contributions actually received on Schedule C-1 and loans and guarantees of loans on Schedule E.)

Enter only pledges accepted during the period from labor organizations and the following business associations:

(1) corporations that are organized under the Texas Business Corporation Act, the Texas For-Profit Corporation Law, the Texas Non-Profit Corporation Act, the Texas Nonprofit Corporation Law, federal law, or law of another state or nation; or

(2) the following associations, whether incorporated or not: banks, trust companies, savings and loan associations or companies, insurance companies, reciprocal or interinsurance exchanges, railroad companies, cemetery companies, government-regulated cooperatives, stock companies, and abstract and title insurance companies.

If the committee accepts a pledge from a corporation or labor organization for money, goods, services, or anything of value, that pledge is a reportable contribution. Note that the committee must accept the pledge before you are required to report the pledge. You must include the pledge on this schedule for the report covering the period in which the committee accepts the pledge.

Each numbered item in these instructions corresponds to the same numbered item on the form.

1. TOTAL PAGES SCHEDULE D: After you have completed Schedule D, count the total number of pages. A "page" is one side of a two-sided form.

2. COMMITTEE NAME: Enter the committee’s full name.

3. ACCOUNT #: Enter the account number assigned by the Ethics Commission.

4. DATE: Enter the date the committee accepted the pledge.

5. CORPORATION/LABOR ORGANIZATION NAME: Enter the full name of the corporation or labor organization that made the pledge.

6. CORPORATION/LABOR ORGANIZATION ADDRESS: Enter the complete address of the corporation or labor organization that made the pledge.

7. AMOUNT OF PLEDGE: Enter the amount of the pledge or the fair market value of any pledged goods or services or other thing of value, as applicable.

8. IN-KIND DESCRIPTION: Enter a description of the pledged goods or services or other thing of value, if the pledge was for goods or services or any other thing of value. The description should be sufficiently detailed to allow a person reviewing the committee’s report to understand what was pledged.

In-kind Contribution For Out-of-State Travel:The description of an in-kind contribution for travel outside of the state of Texas must include detailed information. Please report this information on Schedule T.


SCHEDULE E: LOANS

These instructions are for general-purpose committee campaign treasurers filing monthly. Enter on SCHEDULE E: LOANS only information about loans, and guarantees of loans, accepted during the reporting period for political purposes.

You must itemize loans that exceed $10 that the committee accepted during the period from one person. If the committee accepted two or more loans from the same person, the total of which exceeds $10, itemize each loan separately. Although you are not required to do so, you may also itemize loans that do not exceed $10.

Each numbered item in these instructions corresponds to the same numbered item on the form.

1. TOTAL PAGES SCHEDULE E: After you have completed Schedule E, count the total number of pages. A "page" is one side of a two-sided form.

2. COMMITTEE NAME: Enter the committee’s full name.

3. ACCOUNT #: Enter the account number assigned by the Ethics Commission.

4. TOTAL OF UNITEMIZED LOANS: Enter the total amount of loans accepted during the reporting period that did not exceed $10 in the aggregate per person and were not from financial institutions. Only a general-purpose committee for supporting or opposing measures exclusively may accept a loan from a corporation other than a financial institution that has been legally engaged in the business of making loans for more than one year.

Although you are not required to do so, you may also itemize loans of $10 or less from persons other than financial institutions on this schedule. If you itemize some loans of $10 or less, do not include those loans in the total you enter here. If you choose to itemize all loans of $10 or less, do not enter a total amount here.

5. DATE OF LOAN: Enter the date the committee accepted the loan.

6. IS LENDER A FINANCIAL INSTITUTION?: If the committee accepted the loan from a corporation that has been legally engaged in the business of making loans for more than one year, circle the "Y" for yes. If the committee accepted the loan from any other source, circle "N" for no. Remember that a loan from a corporation is an illegal corporate contribution unless it is from a corporation that is a financial institution that has been legally engaged in the business of making loans for more than one year.

7. NAME OF LENDER: Enter the full name of the person or financial institution that made the loan.

"Out-of-State PAC" box: See instructions for Schedule A, box 5.

8. LENDER ADDRESS: Enter the complete address of the person or financial institution that made the loan.

9. LOAN AMOUNT: Enter the principal amount of the loan.

10. INTEREST RATE: Enter the interest rate.

11. MATURITY DATE: Enter the maturity date.

12. PRINCIPAL OCCUPATION OR JOB TITLE: You must enter the lender's principal occupation if the lender is not a corporation legally engaged in the business of lending money as described by Section 251.001(2) (A), Election Code.

13. EMPLOYER (Optional): You may enter the employer of the lender in this section.

14. DESCRIPTION OF COLLATERAL If there is no collateral for the loan, check the “none” box and go to Section 13. If there is collateral for the loan, enter a description of the collateral for the loan.

15. GUARANTOR INFORMATION: If there are no guarantors for the loan, check the “NOT APPLICABLE” box and go to the next loan. If you have no further loans to report, go to the next applicable schedule.

Note: A person who guarantees all or part of a loan makes a reportable contribution in the amount of the guarantee. You must report such a contribution on this schedule, and not on Schedule A.

16. NAME OF GUARANTOR Enter the full name of the guarantor.

17. GUARANTOR ADDRESS Enter the complete address of the guarantor.

18. AMOUNT GUARANTEED Enter the dollar amount of the loan that the guarantor has agreed to guarantee.

19. PRINCIPAL OCCUPATION Enter the principal occupation of the guarantor.

20. EMPLOYER Enter the employer of the guarantor.


SCHEDULE F: POLITICAL EXPENDITURES

These instructions are for general-purpose committee campaign treasurers filing monthly. Enter on SCHEDULE F: POLITICAL EXPENDITURES only information about political expenditures made or authorized during the reporting period.

You must enter political expenditures made to an individual or entity during a reporting period that exceed $10 under this schedule. If the committee made more than one expenditure to the same payee, the total of which exceeded $10, enter each expenditure separately. Although you are not required to do so, you may report expenditures to one person that do not exceed $10 on this schedule. If you choose not to itemize expenditures of $10 and less on this schedule, you must total all unitemized expenditures and report them on Form MPAC, Page 2, Section 14, Line 3.

Each numbered item in these instructions corresponds to the same numbered item on the form.

1. TOTAL PAGES SCHEDULE F: After you have completed Schedule F, count the total number of pages. A "page" is one side of a two-sided form.

2. COMMITTEE NAME: Enter the committee’s full name.

3. ACCOUNT #: Enter the account number assigned by the Ethics Commission.

4. DATE: Enter the date the expenditure was made. The date of an expenditure is not necessarily the date goods or services are received. It is the date on which the obligation to make a payment is incurred, as long as the amount of the payment is "readily determinable." Generally, the amount of an expenditure is known (and therefore readily available) when the obligation is incurred, but in some cases the amount is not known until the receipt of a bill. An amount is readily determinable if the vendor can provide the amount at the filer's request.

Example:  On June 29th, a filer orders political signs. On July 16th, the filer receives the invoice for the signs.  The date of the expenditure is June 29th if on that date the vendor can provide the amount the filer will owe the vendor for the signs. Filers should request a vendor to provide the amount of an obligation at the time the obligation is incurred.

Example:  Filers will generally not know the cost of a long-distance telephone call until receipt of a monthly (periodic) bill.  In that case, the date the expenditure for the telephone call would be the date the bill was received.

Credit card expenditures. There is a special reporting rule for expenditures made by credit card. For reports due 30 days and 8 days before an election, the date of a credit card expenditure is the date the charge is made. For other reports, the date of a credit card expenditure is the date the credit card statement is received or the date the charge is made. In other words, it is always permissible to report the “date the charge is made” as the date of the expenditure.

5. PAYEE NAME: Enter the full name of the person to whom the expenditure was made.

Note: If the expenditure was by credit card, enter the name of the vendor who sold you the goods or services, not the name of the credit card issuer.

Note: If you make an expenditure for goods or services to benefit a candidate, officeholder, or other committee, enter the name of the vendor who sold the goods or services to the committee. Do not enter the name of the person for whose benefit the committee made the expenditure. Include that information under Section 8, "Purpose of Expenditure."

6. AMOUNT: Enter the exact amount of the expenditure.

"Expenditure From Corporate Funds"box: Check this box to indicate an expenditure paid in full or in part from corporations or labor organizations.

7. PAYEE ADDRESS: Enter the complete address of the person to whom the expenditure was made.

8. PURPOSE OF EXPENDITURE: In describing the purpose of an expenditure, state whether the expenditure was to support or oppose a candidate, officeholder, political party, or ballot measure. Identify the candidate, officeholder, political party, or ballot measure.  Also include the nature of the goods or services purchased.  For expenditures made on or after July 1, 2010, you must disclose the purpose of the expenditure in two parts:

(a) Category: Select a category of goods, services, or other thing of value for which an expenditure is made. Examples of acceptable categories include:

Advertising Expense
Accounting/Banking
Consulting Expense
Contributions/Donations Made By Candidate/Officeholder/Political Committee
Event Expense
Fees
Food/Beverage Expense
Gifts/Awards/Memorials Expense
Legal Services
Loan Repayment/Reimbursement
Office Overhead/Rental Expense
Polling Expense
Printing Expense
Salaries/Wages/Contract Labor
Solicitation/Fundraising Expense
Transportation Equipment and Related Expense
Travel In District
Travel Out Of District
Other (Enter your own category, if none of the listed categories apply.)

(b) Description:Enter a brief statement or description of the political committee activity that is conducted by making the expenditure.  The brief statement or description must include the item or service purchased and must be sufficiently specific, when considered within the context of the description of the category, to make the reason for the expenditure clear.  Merely disclosing the category of goods, services, or other thing of value for which the expenditure is made does not adequately describe the purpose of an expenditure.

Description of Expenditure For Out-of-State Travel: The description of a political expenditure for travel outside of the state of Texas must include detailed information. Please report this information on Schedule T.

For examples of acceptable ways to disclose the purpose of an expenditure, including both a description of the category of goods or services received in exchange for the expenditure and a brief statement or description of the candidate or officeholder activity that is conducted by making the expenditure, please see the "Examples of Expenditures".

9. DIRECT CAMPAIGN EXPENDITURE TO BENEFIT CANDIDATE/OFFICEHOLDER: If the committee made a direct campaign expenditure to benefit a candidate or officeholder, enter the full name of the candidate or officeholder and the name of the office sought or held, including the district, precinct, or other designation of the office, as applicable. Do not complete this section if the committee is the principal political committee of political party. (Attach additional sheets to list multiple candidates.) Do not complete this section if the expenditure was not a direct campaign expenditure.

A "direct campaign expenditure" to benefit a candidate is not a "political contribution" to that candidate. A direct campaign expenditure is a campaign expenditure that the committee makes on someone else’s behalf and without the prior consent or approval of that person. This is in contrast to a political contribution, which the person has the opportunity to accept or reject.

Example: If the committee made expenditures to prepare and distribute an endorsement letter in support of a candidate after first asking for and getting the candidate’s approval, the committee made an in-kind contribution. However, if the committee did not get the candidate’s approval before it made the expenditure, the committee made a direct campaign expenditure.

If the committee makes political expenditures or accepts political contributions in support of a candidate, officeholder or other political committee, the committee must provide written notice to the candidate, officeholder, or committee who benefits from the committee’s activity. The notice must inform the person that the committee has made political expenditures or accepted political contributions on his or her behalf, and it must include the committee’s full name and complete address (street address or P.O. Box, city, state, and zip code). The notice must be given before the end of the reporting period during which the committee made the political expenditures or accepted the political contributions.

You Do Not Need Schedule G or H: Schedule G is for candidates and officeholders. Schedule H is for candidates, officeholders, and specific-purpose committees.


SCHEDULE I: NON-POLITICAL EXPENDITURES MADE FROM
POLITICAL CONTRIBUTIONS

These instructions are for general-purpose committee campaign treasurers using SCHEDULE I: NON-POLITICAL EXPENDITURES MADE FROM POLITICAL CONTRIBUTIONS. Enter on this schedule only information about non-political expenditures from political contributions that were made or authorized during the reporting period. Do not enter political expenditures on this schedule. (Report political expenditures on Schedule F.)

You must enter all non-political expenditures from political contributions on this schedule, regardless of the amount. A non-political expenditure is an expenditure that is neither a campaign expenditure nor an officeholder expenditure. Expenditures for administrative expenses, banking fees, and professional dues are typically political expenditures. As a practical matter, very few expenditures made from political contributions are non-political expenditures.

Each numbered item in these instructions corresponds to the same numbered item on the form.

1. TOTAL PAGES SCHEDULE I: After you have completed Schedule I, count the total number of pages. A "page" is one side of a two-sided form.

2. COMMITTEE NAME: Enter the committee’s full name.

3. ACCOUNT #: Enter the account number assigned by the Ethics Commission.

4. DATE: Enter the date the expenditure was made. See instructions to Schedule F, box 4.

5. PAYEE NAME: Enter the full name of the person to whom the expenditure was made.

6. AMOUNT: Enter the exact amount of the expenditure.

"Expenditure From Corporate Funds"box: Check this box to indicate an expenditure paid in full or in part from corporations or labor organizations.

7. PAYEE ADDRESS: Enter the complete address of the person to whom the expenditure was made.

8. PURPOSE OF EXPENDITURE: In describing the purpose of an expenditure, state whether the expenditure was to support or oppose a candidate, officeholder, political party, or ballot measure. Identify the candidate, officeholder, political party, or ballot measure.  Also include the nature of the goods or services purchased.  For expenditures made on or after July 1, 2010, you must disclose the purpose of the expenditure in two parts: 

(a) Category: Select a category of goods, services, or other thing of value for which an expenditure is made. Examples of possible categories of non-political expenditures are listed below. Remember, as a practical matter, very few expenditures made from political contributions are non-political expenditures.

Advertising Expense
Accounting/Banking
Consulting Expense
Contributions/Donations Made By Candidate/Officeholder/Political Committee
Event Expense
Fees
Food/Beverage Expense
Gifts/Awards/Memorials Expense
Legal Services
Loan Repayment/Reimbursement
Office Overhead/Rental Expense
Polling Expense
Printing Expense
Salaries/Wages/Contract Labor
Solicitation/Fundraising Expense
Transportation Equipment and Related Expense
Travel In District
Travel Out Of District
Other (Enter your own category, if none of the listed categories apply.)

(b) Description:Enter a brief statement or description of the political committee activity that is conducted by making the expenditure.  The brief statement or description must include the item or service purchased and must be sufficiently specific, when considered within the context of the description of the category, to make the reason for the expenditure clear.  Merely disclosing the category of goods, services, or other thing of value for which the expenditure is made does not adequately describe the purpose of an expenditure.

For examples of acceptable ways to disclose the purpose of an expenditure, including both a description of the category of goods or services received in exchange for the expenditure and a brief statement or description of the candidate or officeholder activity that is conducted by making the expenditure, please see the "Examples of Expenditures".


SCHEDULE J: POLITICAL CONTRIBUTIONS RETURNED TO COMMITTEE

These instructions are for general-purpose committee campaign treasurers using SCHEDULE J: POLITICAL CONTRIBUTIONS RETURNED TO COMMITTEE. Enter on this schedule only information about political expenditures that were originally made as political contributions and were returned to the committee during the reporting period.

Each numbered item in these instructions corresponds to the same numbered item on the form.

1. TOTAL PAGES SCHEDULE J: After you have completed Schedule J, count the total number of pages. A "page" is one side of a two-sided form.

2. COMMITTEE NAME: Enter the committee’s full name.

3. ACCOUNT #: Enter the account number assigned by the Ethics Commission.

4. DATE RETURNED: Enter the date the contribution was returned to the committee or an agent of the committee.

5. ORIGINAL PAYEE NAME: Enter the full name of the person to whom the expenditure was originally made.

6. ORIGINAL PAYEE ADDRESS: Enter the complete address of the person to whom the expenditure was made.

7. AMOUNT RETURNED: Enter the dollar amount of the expenditure that was returned.


SCHEDULE K: INTEREST EARNED, OTHER CREDITS/GAINS/REFUNDS, AND PURCHASE OF INVESTMENTS

Use this schedule to report information regarding the following types of activity from political contributions that were received during the reporting period:

Although you are not required to do so, you may also report any credit/gain/refund, interest, or investment that does not exceed $100 in the period on this schedule.

Each numbered item in these instructions corresponds to the same numbered item on the form.

1. TOTAL PAGES SCHEDULE K: After you have completed Schedule K, count the total number of pages. A "page" is one side of a two-sided form.

2. COMMITTEE NAME: Enter the committee’s full name.

3. ACCOUNT #: Enter the account number assigned by the Ethics Commission.

4. DATE: Enter the date the credit/gain/refund was received, the interest was earned, or the investment was purchased, as applicable.

5. NAME OF PERSON FROM WHOM AMOUNT IS RECEIVED: Enter the full name of the person or business from whom the credit/gain/refund or interest was received.  If you are reporting the purchase of an investment, enter the full name of the person or business from whom you purchased the investment.

6. ADDRESS OF PERSON FROM WHOM AMOUNT IS RECEIVED: Enter the complete address of the person or business from whom the credit/gain/refund or interest was received.  If you are reporting the purchase of an investment, enter the complete address of the person or business from whom you purchased the investment.

7. PURPOSE FOR WHICH AMOUNT IS RECEIVED: Enter a brief statement or description of the purpose for which the amount was received (for example, “phone service deposit return” “returned contribution” or “interest on savings account”).  If you are reporting the purchase of an investment, enter a brief statement or description of the investment (for example, “ten shares of stock in ABC Company”).

8. AMOUNT: Enter the exact dollar amount of the credit/gain/refund, interest, or investment.


SCHEDULE T: IN-KIND CONTRIBUTION OR POLITICAL EXPENDITURE
FOR TRAVEL OUTSIDE OF TEXAS

These instructions are for candidates, officeholders, committees, or political parties using SCHEDULE T: IN-KIND CONTRIBUTION OR POLITICAL EXPENDITURE FOR TRAVEL OUTSIDE OF TEXAS. Enter on this schedule only information about contributions accepted or expenditures made during the reporting period. In addition to completing this schedule, you must also report the actual contribution or expenditure on the appropriate schedule or form.

NOTE: The law requires detailed information regarding in-kind contributions or political expenditures for travel outside of the state of Texas.

Each numbered item in these instructions corresponds to the same numbered item on the form.

1. TOTAL PAGES SCHEDULE T: After you have completed Schedule T, count the total number of pages. A “page” is one side of a two-sided form.

2. FILER NAME: Enter the full name of the candidate, committee, or party on whose report you are including this schedule.

3. ACCOUNT #: If you are filing with the Ethics Commission, enter your account number. If you do not file with the Ethics Commission, you are not required to enter an account number.

4. NAME OF CONTRIBUTOR / CORPORATION OR LABOR ORGANIZATION / PLEDGOR / PAYEE: Enter the full name of the contributor / corporation or labor organization / pledgor / payee as it appears on the schedule or form on which you reported the actual contribution or expenditure.

5. CONTRIBUTION / EXPENDITURE REPORTED ON: Check the appropriate box for the schedule or form on which you reported the actual contribution or expenditure

6. DATES OF TRAVEL: Enter the dates on which the travel occurred.

7. NAME OF PERSON(S) TRAVELING: Enter the name of the person or persons traveling on whose behalf the travel was accepted or on whose behalf the expenditure was made.

8. DEPARTURE CITY OR NAME OF DEPARTURE LOCATION: Enter the name of the departure city or the name of each departure location.

9. DESTINATION CITY OR NAME OF DESTINATION LOCATION: Enter the name of the destination city or the name of each destination location.

10. MEANS OF TRANSPORTATION: Enter the method of travel (i.e. airplane, bus, boat, car, etc.)

11. PURPOSE OF TRAVEL: Enter the campaign or officeholder purpose of the travel, including the name of a conference, seminar, or other event.


FORM PAC-DR: POLITICAL COMMITTEE AFFIDAVIT OF DISSOLUTION

These instructions are for general-purpose committee campaign treasurers using Form PAC-DR: POLITICAL COMMITTEE AFFIDAVIT OF DISSOLUTION. The committee’s campaign treasurer must file a dissolution report in order to dissolve the committee. A dissolution report must include this form (Form PAC-DR) and the MONTHLY FILING GENERAL-PURPOSE COMMITTEE CAMPAIGN FINANCE REPORT (Form MPAC) with the "Dissolution" box checked in Section 9 on the Cover Sheet.

The campaign treasurer of a general-purpose committee may file a dissolution report when the committee does not expect to accept any more political contributions or make any more political expenditures. Filing a dissolution report terminates the general-purpose committee’s campaign treasurer appointment. The dissolution report serves as the campaign treasurer’s termination report.

Each numbered item in these instructions corresponds to the same numbered item on the form.

1. COMMITTEE NAME: Enter the committee’s full name.

2. ACCOUNT #: Enter the filer account number assigned by the Ethics Commission.

3. "AFFIDAVIT OF DISSOLUTION" Statement and Signature: Read the statement carefully and sign only if the statement applies to the committee.

Texas.gov | Texas Homeland Security | Statewide Search | Site Policies