PDF Version       TEXAS ETHICS COMMISSION

STATE/COUNTY CHAIR SPECIFIC-PURPOSE COMMITTEE
CAMPAIGN FINANCE REPORT

FORM SC SPAC – INSTRUCTION GUIDE

Revised July 28, 2014


TABLE OF CONTENTS

These instructions are for the STATE/COUNTY CHAIR SPECIFIC-PURPOSE COMMITTE CAMPAIGN FINANCE REPORT (Form SC SPAC) and all schedules that are filed with it. Form SC SPAC includes a two-sided cover sheet and Schedules A, B, E, F, H, I, J, K, and T. All filers must submit the cover sheet, but must submit only the schedules on which there is information to report.

Note: The requirement to file campaign finance reports applies to specific-purpose committees supporting or opposing candidates for the office of state chair of a political party that had a nominee on the ballot in the most recent gubernatorial general election and to candidates for the office of county chair of a political party that had a nominee on the ballot in the most recent gubernatorial general election if the county has a population of 350,000 or more.

GENERAL INSTRUCTIONS

Electronic Filing

Filling Out The Forms

Photocopies Of Forms

Filing Date

FORM SC SPAC: STATE/COUNTY CHAIR SPECIFIC-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 E: Loans

Schedule F: Political Expenditures

Schedule H: Payment From Political Contributions To A Business Of C/OH

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

AFFIDAVIT OF DISSOLUTION

Form SC SPAC-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

Please check the Ethics Commission's website at www.ethics.state.tx.us for information about electronic filing.

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 if 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.

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

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.

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.

The deadline for filing a report is 5 p.m. on the due date. If the due date for a report falls on a Saturday, Sunday, or legal holiday, the report is due by 5 p.m. on the next regular business day.


STATE/COUNTY CHAIR SPECIFIC-PURPOSE COMMITTEE
CAMPAIGN FINANCE REPORT

These instructions are for the STATE/COUNTY CHAIR SPECIFIC PURPOSE COMMITTEE CAMPAIGN FINANCE REPORT (Form SC SPAC). A complete report includes the Form SC SPAC Cover Sheet, and any of the following schedules on which there is information to report: A, B, E, F, H, I, J, K, and T.

GENERAL INFORMATION

Use Form SC SPAC for filing the following reports:

For specific-purpose political committees supporting or opposing STATE Party Chair Candidates:

For specific-purpose political committees supporting or opposing COUNTY Party Chair Candidates (Note: The requirement to file campaign finance reports applies only to a specific-purpose political committee supporting or opposing a candidate for election to the office of county chair of a political party with a nominee on the ballot in the most recent gubernatorial general election if the county has a population of 350,000 or more.):

See the instructions for Sections 9 and 10 of the cover sheet for help in deciding which reports you are required to file.

Duties of Campaign Treasurer. The committee's campaign treasurer is responsible for filing this form and keeping all necessary records. Failing to file a report on time or filing an incomplete report may subject the treasurer to criminal or civil penalties.

Where to File. Specific-purpose committees that support state party chair candidates and county party chair candidates file this form with the Texas Ethics Commission.

Filing a Dissolution Report. The campaign treasurer of a specific-purpose committee may file a dissolution report if the committee does not expect to accept any more political contributions or make any more political expenditures. Filing a dissolution report terminates the committee's campaign treasurer appointment and relieves the campaign treasurer of the obligation of filing any additional reports.

To dissolve the specific-purpose committee, the campaign treasurer must complete the STATE/COUNTY CHAIR SPECIFIC-PURPOSE COMMITTEE CAMPAIGN FINANCE REPORT (Form SC SPAC), check the "Dissolution" box in Section 9 of the cover sheet, and complete and attach the POLITICAL COMMITTEE AFFIDAVIT OF DISSOLUTION (Form SC SPAC-DR).

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 committee was 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 form and informing the treasurer of the committee's account number.

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 your mailing address has changed since you last gave notice of your 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 10 for the periods covered by each type of report.

January 15 Report: Committees supporting or opposing candidates for state and county party chair must file a semiannual report.

July 15 Report: Committees supporting or opposing candidates for state and county party chair must file a semiannual report.

30th Day Before Convention Report: Committees supporting or opposing candidates for STATE PARTY CHAIR must file this report no later than 30 days before the convention.

8th Day Before Convention Report: Committees supporting or opposing candidates for STATE PARTY CHAIR must file this report no later than 8 days before the convention.

30th Day Before Primary Report: Committees supporting or opposing candidates for COUNTY PARTY CHAIR must file this report no later than 30 days before the primary election.

8th Day Before Primary Report: Committees supporting or opposing candidates for COUNTY PARTY CHAIR must file this report no later than 8 days before the primary election.

Runoff Report: Committees supporting or opposing candidates for COUNTY PARTY CHAIR who are participating in a runoff election must file this report no later than 8 days before the runoff election.

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

10. PERIOD COVERED: A reporting period includes the beginning date and the ending date. The due date for filing will be after the end of the period. Generally, a report picks up where the last report left off.

First Reports. If this is the first report of contributions and expenditures that you have filed, the beginning date will be the date your campaign treasurer appointment was filed.

January 15 (Semiannual) Report: The beginning date is July 1 of the previous year or the day after the last day covered by your last required report, whichever is later. If this is the first report you have filed, please see the "First Reports" section above. The ending date is December 31 of the previous year.

July 15 (Semiannual) Report: The beginning date is January 1 or the day after the last day covered by your last required report, whichever is later. If this is the first report you have filed, please see the "First Reports" section above. The ending date is June 30.

30th Day Before Convention Report (Committees supporting or opposing candidates for state party chair only): The beginning date is the day after the last day covered by your last required report. If this is the first report you have filed, please see the "First Reports" section above. The ending date is the 40th day before the convention.

8th Day Before Convention Report (Committees supporting or opposing candidates for state party chair only): The beginning date is the 39th day before the convention. If this is the first report you have filed, please see the "First Reports" section above. The ending date is the 10th day before the convention.

30th Day Before Primary Election Report (Committees supporting or opposing candidates for county party chair only): The beginning date is the day after the last day covered by your last required report. If this is the first report you have filed, please see the "First Reports" section above. The ending date is the 40th day before the primary election.

8th Day Before Primary Election Report (Committees supporting or opposing candidates for county party chair only): The beginning date is the 39th day before the primary election. If this is the first report you have filed, please see the "First Reports" section above. The ending date is the 10th day before the primary election.

Runoff Report (Committees supporting or opposing candidates for county party chair only): The beginning date is the 9th day before the primary election. If this is the first report you have filed, please see the "First Reports" section above. The ending date is the 10th day before the runoff election.

Final Report: The beginning date is the day after the last day covered by your last required report. The ending date is the day the final report is filed.

11. CONVENTION/PRIMARY ELECTION DATE: Enter the month, day, and year of the primary election or convention.

12. POLITICAL PARTY: Enter the name of the political party of the candidate supported or opposed by the committee. Committees supporting or opposing county party chair candidates also enter the county name.

PAGE 2

13. COMMITTEE NAME: Enter the name of the committee.

14. ACCOUNT #: See the instructions for box number 1.

15. COMMITTEE PURPOSE: A specific-purpose political committee must identify each candidate that the committee supports or opposes. This information should have been included on your campaign treasurer appointment. If there is a change in this information, you must amend your campaign treasurer appointment to report the change within a specified time period.

16. TOTALS: Complete this section only after you have completed all applicable schedules.

Line 1. Enter the total of all unitemized contributions (other than pledges or loans or guarantees of loans) of $50 or less. Do not include any contributions itemized on Schedule A. 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 $50 from one person. (Remember: If you received contributions totaling more than $50 from one person during the reporting period, you were required to itemize all of those contributions, even if individual contributions were $50 or less.) You also had the option of itemizing contributions of $50 or less from one person. 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 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 $100 or less. Do not include any expenditures itemized on Schedules F or H. 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 $100 to one payee. (Remember: If you made expenditures totaling more than $100 to one person during the reporting period, you were required to itemize all of those expenditures, even if individual expenditures were $100 or less.) You also had the option of itemizing expenditures totaling $100 or less to one payee. Do not include any expenditures itemized on Schedule F in the total entered on line 3, regardless of amount.

On Schedule H, you were required to itemize payments from political contributions made to certain businesses. Do not include any expenditures itemized on Schedule H in the total entered on line 3, regardless of amount.

Line 4. Add the following:

(a) the total expenditures listed on Schedule F;

(b) the total expenditures listed on Schedule H; and

(c) 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. Enter “0” if you do not maintain political contributions, including interest or other income on those contributions, 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 campaign purposes as of the last day of the reporting period. This is different from the information reported on Schedule E. The amount you enter here must include outstanding principal of loans accepted in this reporting period as well as outstanding principal of loans accepted previously. Enter a “0” if you did not accept any loans during the period covered and have no outstanding loans.

17. 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.


SCHEDULE A: POLITICAL CONTRIBUTIONS
OTHER THAN PLEDGES OR LOANS

These instructions are for specific-purpose committee campaign treasurers using SCHEDULE A: POLITICAL CONTRIBUTIONS OTHER THAN PLEDGES OR LOANS. Enter on this schedule 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 Schedule B; loans and guarantees of loans on Schedule E.)

Itemizing Contributions

You must enter contributions that exceed $50 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 $50, enter each contribution separately. Although you are not required to do so, you may also report contributions from one person that do not exceed $50 in the period on this schedule. If you do not itemize contributions of $50 and less on this schedule, you must total all such contributions and report them on Form SC SPAC, Page 2, Section 16, 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. FILER NAME: Enter the committee's full name.

3. ACCOUNT #: Enter the committee's account number.

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 OR JOB TITLE (Optional): You may enter the contributor's principal occupation or job title.

10. EMPLOYER (Optional): You may enter the contributor's employer.


SCHEDULE B: PLEDGED CONTRIBUTIONS

These instructions are for specific-purpose committee campaign treasurers using SCHEDULE B: PLEDGED CONTRIBUTIONS. Enter on this schedule 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; 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.

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. FILER NAME: Enter the committee's full name.

3. ACCOUNT #: Enter the committee's account number.

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 $50 in the aggregate. Although you are not required to do so, you may also itemize pledges of $50 or less on this schedule. If you itemize some pledges of $50 or less, do not include those pledges in the total entered here. If you choose to itemize all pledges of $50 or less, do not enter a total amount here.

Sections 5 - 11 pertain to itemized pledges. You must itemize pledges that exceed $50 in the aggregate from one person during the reporting period. If the committee received pledges totaling more than $50 from one person during the reporting period, you must itemize all of those pledges, even if individual pledges were for $50 or less. Although you are not required to do so, you may also itemize pledges totaling less than $50 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 OR JOB TITLE: See the instructions for Schedule A, box 9.

11. EMPLOYER: See the instructions for Schedule A, box 10.

You Do Not Need Schedules C and D. Schedules C and D are for specific-purpose committees that support or oppose measures exclusively.


SCHEDULE E: LOANS

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

You must itemize loans that exceed $50 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 $50, itemize each loan separately. Although you are not required to do so, you may also itemize loans that do not exceed $50.

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. FILER NAME: Enter the committee's full name.

3. ACCOUNT #: Enter the committee's account number.

4. TOTAL OF UNITEMIZED LOANS: Enter the total amount of loans accepted during the reporting period that did not exceed $50 in the aggregate per person and were not from financial institutions. Only a specific-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 $50 or less from persons other than financial institutions on this schedule. If you itemize some loans of $50 or less, do not include those loans in the total you enter here. If you choose to itemize all loans of $50 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 (Optional): You may enter the principal occupation or job title of an individual from whom you accepted a loan (including a pledge of a loan) during the reporting period.

13. EMPLOYER (Optional): You may enter the full name of the employer of an individual from whom you accepted a loan (including a pledge of a loan) during the reporting period.

14. DESCRIPTION OF COLLATERAL: If there is no collateral for the loan, check the "none" box and go to Section 14. 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 specific-purpose committee campaign treasurers using SCHEDULE F: POLITICAL EXPENDITURES. Enter on this schedule 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 $100 under this schedule. If the committee made more than one expenditure to the same payee, the total of which exceeded $100, enter each expenditure separately. Although you are not required to do so, you may report expenditures to one person that do not exceed $100 on this schedule. If you choose not to itemize expenditures of $100 and less on this schedule, you must total all unitemized expenditures and report them on Form SC SPAC, Page 2, Section 16, 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. FILER NAME: Enter the committee's full name.

3. ACCOUNT #: Enter the committee's account number.

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 determinable) 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 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 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.

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.

(c) "Check if Austin, TX, officeholder living expense" Box: For expenditures made on or after July 1, 2014, check this box if the expenditure is an officeholder expense for living in Austin, Texas.

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. (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. Schedule G is for candidates and officeholders to report political expenditures that were made from personal funds.


SCHEDULE H: PAYMENT FROM POLITICAL CONTRIBUTIONS TO A BUSINESS OF C/OH

These instructions are for specific-purpose committees using SCHEDULE H: PAYMENT FROM POLITICAL CONTRIBUTIONS TO A BUSINESS OF C/OH. Enter on this schedule only information about payments from political contributions that were made to a business in which a candidate supported by the committee or an officeholder assisted by the committee has an interest of more than 10%, a position on the governing body, or a position as an officer. Do not enter on this schedule other payments from political contributions authorized during the reporting period.

See the Campaign Finance Guide for Political Committees for a discussion on the important restrictions on making and reporting payments from political contributions to a business in which a candidate supported by the committee or an officeholder assisted by the committee has an interest.

This schedule is for payments to a business in which a candidate supported by the committee or an officeholder assisted by the committee has one or more of the following interests or positions:

(1) a participating interest of more than 10%;

(2) a position on the governing body of the business;

(3) a position as an officer of the business.

Report such payments on this schedule and not on Schedule F.

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

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

2. FILER NAME: Enter the committee's full name.

3. ACCOUNT #: Enter the committee's account number.

4. DATE: Enter the date the committee made or authorized the payment. See the instructions for Schedule F, box 4.

5. BUSINESS NAME: Enter the full name of the business to which the committee made the payment.

6. AMOUNT: Enter the dollar amount of the payment.

7. BUSINESS ADDRESS: Enter the complete address of the business to which the committee made the payment.

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.

(c) "Check if Austin, TX, officeholder living expense" Box: For expenditures made on or after July 1, 2014, check this box if the expenditure is an officeholder expense for living in Austin, Texas.

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 payment was 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. (Attach additional sheets to list multiple candidates.) Do not complete this Section if the payment 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. Include your 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.


SCHEDULE I: NON-POLITICAL EXPENDITURES MADE FROM POLITICAL CONTRIBUTIONS

These instructions are for specific-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.) Do not report non-political expenditures from political contributions made to a business in which a candidate supported by the committee or an officeholder assisted by the committee has a participating interest of more than 10%, a position on the governing body, or a position as an officer. (Report those expenditures on Schedule H.)

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. Remember that you may not convert political contributions to personal use.

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. FILER NAME: Enter the committee's full name.

3. ACCOUNT #: Enter the committee's account number.

4. DATE: Enter the date the expenditure was made. See the instructions for 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.

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 specific-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. FILER NAME: Enter the committee's full name.

3. ACCOUNT #: Enter the committee's account number.

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. FILER NAME: Enter the committee's full name.

3. ACCOUNT #: Enter the committee's account number.

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 SC SPAC-DR: POLITICAL COMMITTEE AFFIDAVIT OF DISSOLUTION

These instructions are for specific-purpose committee campaign treasurers using FORM SC SPAC-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 (SC SPAC-DR) and the STATE/COUNTY CHAIR SPECIFIC-PURPOSE COMMITTEE CAMPAIGN FINANCE REPORT (Form SC SPAC) with the "Dissolution" box checked in Section 9 on the Cover Sheet.

The campaign treasurer of a specific-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 specific-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 committee's account number.

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

 

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