GPAC Page Help

General-Purpose Committee Campaign Finance Report

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GPAC: Manage My Profile – Maintain Addresses

This screen displays a table with the address information currently on file with the Texas Ethics Commission (TEC) for your filer account. If you have filed a campaign treasurer appointment (Form GTA) with the TEC, the current treasurer's address information and assistant treasurer's address information, if applicable, is also displayed. The TEC will use this address information to send you correspondence that cannot be sent by email. Please note: It is important for you to keep this information up-to-date so that you do not miss any notices regarding your filing requirements.

Any changes you make to your filer or treasurer address(es) in the filing application will also update your information on file with the TEC. You may provide up to three addresses (Mailing, Street and Other) for the filer, treasurer, and assistant treasurer, if any. To add a new address, click the Add button located below the list.

Addresses on GPAC Reports: The addresses marked with an asterisk (*) in the address table on this screen will be entered on the reports you file using this filing application. The address you enter as the Filer Mailing Address will be used for the "Committee Address" on the Cover Sheet of your reports. The address you enter as the Treasurer Street Address will be used for the "Campaign Treasurer Street Address" and the Treasurer Mailing Address will be used for the "Campaign Treasurer Mailing Address" on the Cover Sheet of your reports.

Filer/Treasurer/Chair: This column displays the person for which the address applies:

Filer: The individual, committee, or entity that is required to file reports.

Treasurer: The individual listed as campaign treasurer on the most recent campaign treasurer appointment form filed with the TEC.

Assistant Treasurer: The individual listed as assistant campaign treasurer on the most recent campaign treasurer appointment form filed with the TEC. Note: A general-purpose committee is not required to appoint an assistant campaign treasurer but may do so. An assistant treasurer may sign reports if the campaign treasurer is not available. However, if the campaign treasurer appointment is terminated, the assistant treasurer does not have authority to sign the committee's reports or otherwise act as the committee's campaign treasurer.

Chair: Not applicable for GPAC.

Address Type: This column displays the general type of address: Mailing, Street, or Other. You must have at least one address for the filer. You must also have at least one address for the treasurer. You may also provide additional addresses as back-up contact information. You may provide a maximum of three addresses for each person.

Address, City, State: These columns display the information on file for the address type.

Action: This column shows the action(s) applicable for the address type:

Mailing: To change a Mailing address, click the Edit button. To remove a Treasurer Mailing address, click the Delete button. (Note: The Filer Mailing Address may not be deleted.) To add a new address, click the Add button located below the list.

Street: This is the residential or business street address. To change a Street address, click the Edit button. To remove a Street address, click the Delete button. (Note: The Treasurer Street Address may not be deleted.) To add a new address, click the Add button located below the list.

Other: This is an optional address you may provide as back-up contact information. To change this address, click the Edit button. To remove this address, click the Delete button. To add a new address, click the Add button located below the list.



GPAC: Manage My Profile – Address Entry

Please note: It is important for you to keep this information up-to-date so that you do not miss any notices regarding your filing requirements.

Any changes you make to your filer or treasurer address(es) in the filing application will also update your information on file with the TEC. You may provide up to three addresses (Mailing, Street and Other) for the filer, treasurer, and assistant treasurer, if any.

Editing an Address:

Filer/Treasurer/Chair (Display Only): This information may not be edited. The person (Filer, Treasurer, or Assistant Treasurer) whose address you are editing is displayed, based on your selection on the "Maintain Addresses" screen.

Address Type (Display Only): This information may not be edited. The general type (Mailing, Street, or Other) of the address you are editing is displayed, based on your selection on the "Maintain Addresses" screen.

Address (Street Address 1, Street Address 2, City, Country, State, Zip Code): Enter the complete address for the displayed person and address type. If you are entering a Mailing address, use the Street Address 1 field to enter a P.O. Box.

Adding an Address:

Filer/Treasurer/Chair: Only valid choices are shown in the drop down list. If your committee does not have an assistant campaign treasurer on file, then you will not see Assistant Treasurer as a valid choice. Select the type of person for which the address you are adding applies:

Filer: The individual, committee, or entity that is required to file reports.

Treasurer: The individual listed as campaign treasurer on the most recent campaign treasurer appointment form filed with the TEC.

Assistant Treasurer: The individual listed as assistant campaign treasurer on the most recent campaign treasurer appointment form filed with the TEC. Note: A general-purpose committee is not required to appoint an assistant campaign treasurer but may do so. An assistant treasurer may sign reports if the campaign treasurer is not available. However, if the campaign treasurer appointment is terminated, the assistant campaign treasurer does not have authority to sign the committee's reports or otherwise act as the committee's campaign treasurer.

Chair: Not applicable for GPAC.

Address Type: Only valid choices (address types not currently on file) are shown in the drop down list as available to add. You must have at least one address for the filer. You must also have at least one address for the treasurer. You may also provide additional addresses as back-up contact information. You may provide a maximum of three addresses for each person.

Mailing: This is the mailing address.

Street: This is the residential or business street address.

Other: This is an optional address you may provide as back-up contact information.

Address (Street Address 1, Street Address 2, City, Country, State, Zip Code): Enter the complete address for the selected person and address type. If you are entering a mailing address, use the Street Address 1 field to enter a P.O. Box.



GPAC: Manage My Reports

Click on the Start a New Report button to start a new report for an upcoming deadline. Based on several factors (including today's date, your filing records in the TEC database, and the filing schedule), the filing application will suggest the next report it appears you are required to file. Then you will have the opportunity to start the suggested report or start a different report by clicking on the Other Report Options button.

Other Report Options:

In-Progress Reports shows you the following information about the report(s) you have started in the TEC filing application but have not yet filed:

Report: This column displays the unique Report Number that the TEC filing application assigns to each report at the time you start the report. The higher the number, the more recent the report. Reports are sorted by the Report Number in descending order (from newest to oldest). You can also search the list by entering the search number in the field at the top of the column.

Report Type: This column displays the general type of report (January 15, 30th day before election, Runoff, Dissolution, etc.). For more information, see Report Types. If a report is a combination of Report Types, such as July 15 and Dissolution, both report types are displayed in that report's row. If a report is a Corrected Report, the Report Type is followed by a "(C)".

Period Covered/Year: This column displays the start and end dates of the period covered by a report.

Action: This column displays the action(s) you may take regarding an In-Progress Report. Click on the Continue Working button to go to the report's Worksheet Summary and enter activity on the applicable schedules.

You may also click on the Print button to print a copy of an in-progress report in PDF format or click on the Delete button to delete an in-progress report. Note: If you click "Delete" you will be asked "Are you sure?" and have a chance to confirm your action. If you click "yes" to confirm, the entire report will be deleted and unrecoverable.

You may also click on the Upload File button if you entered your contribution or expenditure data in a separate spreadsheet and need to upload the file into an in-progress report in the TEC filing application. For more information, see the Import/Export Guide.

Missing/Late Reports shows you the following information about the report(s) that, according to TEC records, you were required to file with the TEC by a certain deadline but have not yet filed. Note: You may be subject to a late-filing penalty (late fine) for a required report that is not filed by the filing deadline.

Report: This column displays the unique Report Number that the TEC filing application assigns to each report at the time you start the report. The higher the number, the more recent the report. Reports are sorted by the Report Number in descending order (from newest to oldest). You can also search the list by entering the search number in the field at the top of the column.

Report Type: This column displays the general type of report (January 15, 30th day before election, Runoff, Dissolution, etc.). For more information, see Report Types. If a report is a combination of Report Types, such as July 15 and Dissolution, both report types are displayed in that report's row. If a report is a Corrected Report, the Report Type is followed by a "(C)".

Period Covered/Year: This column displays the start and end dates of the period covered by a report.

Action: This column displays the action(s) you may take regarding a Missing/Late Report. Click on the Start Report button to start a missing report. Once you start the report, the action button will be disabled but the report will continue to display in your Missing/Late Reports list until you file the missing report. If you start the report and need more than one entry session to complete and file it, a copy of the report will appear in your In-Progress Reports list for you to continue working on the next time you return to this screen.

Filed Reports shows you the following information about the report(s) you have successfully filed with the TEC:

Report: This column displays the unique Report Number that the TEC filing application assigns to each report at the time you start the report. The higher the number, the more recent the report. Reports are sorted by the Report Number in descending order (from newest to oldest). You can also search the list by entering the search number in the field at the top of the column.

Report Type: This column displays the general type of report (January 15, 30th day before election, Runoff, Dissolution, etc.). For more information, see Report Types. If a report is a combination of Report Types, such as July 15 and Dissolution, both report types are displayed in that report's row. If a report is a Corrected Report, the Report Type is followed by a "(C)".

Period Covered/Year: This column displays the start and end dates of the period covered by a report.

Action: This column displays the action(s) you may take regarding a Filed Report. You may click on the Print button to print a copy of the filed report in PDF format.

If you discover an error or omission in a filed report, you may click on the Correct/Update button to start a Corrected Report. Once you start a Corrected Report, that action button will be removed but the original report will continue to display in your Filed Reports list. If you start a Corrected Report and need more than one entry session to complete and file it, the Corrected Report will appear in your In-Progress Reports list for you to continue working on the next time you return to this screen.

If you filed a report after the filing deadline, you may be subject to a late fine. If you need to pay a late fine for a filed report, you may click on the Pay Fine button next to the applicable report to access the electronic payment screen.

GPAC: Cover Sheet – Report Type & Period Covered

What kind of report do you want to file? (Report Type): You can only select one of these report types for this report. If you need to file more than one of these report types, you must file each as a separate report. You can select one of the following report types as a stand-alone report or in combination with the "Dissolution" or "10th Day After Campaign Treasurer Termination" reports below, if applicable. Read the information concerning each of the report types. Select the radio button for the report type that applies to the event for which you are filing.

January 15th Semiannual Report: All general-purpose committees filing under the regular filing schedule must file a semiannual report with TEC by midnight Central Time on the January 15 report due date.

July 15th Semiannual Report: All general-purpose committees filing under the regular filing schedule must file a semiannual report with the TEC by midnight Central Time on the July 15 report due date.

30th Day Before Election Report: All general-purpose committees filing under the regular filing schedule that accept political contributions or make political expenditures in connection with an election must file this pre-election report. The report is due no later than 30 days before the election and must be received by the TEC no later than midnight Central Time on the report due date.

8th Day Before Election Report: All general-purpose committees filing under the regular filing schedule that accept political contributions or make political expenditures in connection with an election must file this pre-election report. Additionally, if your committee filed a “30th Day Before Election” report, then your committee must file this report. The report is due no later than 8 days before the election and must be received by the TEC no later than midnight Central Time on the report due date.

Runoff Report: All general-purpose committees filing under the regular filing schedule that accept political contributions or make political expenditures in connection with a runoff election must file this report. The report is due no later than 8 days before the runoff election and must be received by the TEC no later than midnight Central Time on the report due date.

Less Commonly Filed Reports: These reports are only required if you meet certain criteria. You can select one of the following report types as a stand-alone report or in combination with one of the reports listed above, if applicable. Select the radio button for one of these less commonly filed reports only if the report type applies to the event for which you are filing.

Dissolution Report: You must file a Dissolution report in order to dissolve the committee. Your committee may file a Dissolution report if your committee expects to have no further reportable activity. There is not a fixed deadline for this report. A Dissolution report terminates the appointment of campaign treasurer and relieves the campaign treasurer of the duty to file additional reports. (In this case, the Dissolution report serves as the treasurer's termination report.)

10th Day After Campaign Treasurer Termination Report: A general-purpose committee’s 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 and the proper report for that period is filed, no separate termination report is required.

Other Reports: These other reports are only required in certain circumstances and cannot be combined with other report types. Read the information concerning each of the report types. Select the radio button for one of these other reports only if the report type applies to the event for which you are filing.

Daily Pre-election Report of Contributions: Daily Pre-election reports are time-sensitive reports due during the period beginning the 9th day before an election and ending at 12 noon on the day before the election. Your committee is required to file a Daily Pre-election report of contributions if your committee accepts political contributions from a single source that total more than $5,000 during the Daily reporting period. Your committee may be required to file more than one Daily report during the Daily report period. A Daily report must be received by the TEC no later than midnight Central Time the first business day after the date your committee accepted the contribution that triggered the reporting requirement. Note: Contributions disclosed on a Daily report must be disclosed again on the next required report. Don't worry; the filing application will automatically copy contributions from any Daily report you file into your next required report.

Daily Pre-election Report of Direct Expenditures: Daily Pre-election reports are time-sensitive reports due during the period beginning the 9th day before an election and ending at 12 noon on the day before the election. Your committee is required to file a Daily Pre-election report of direct expenditures if your committee makes direct campaign expenditures supporting or opposing either a single candidate that total more than $1,000 during the Daily reporting period, or a group of candidates that total more than $15,000 during the Daily reporting period. Your committee may be required to file more than one Daily report during the Daily report period. A Daily report must be received by the TEC no later than midnight Central Time the first business day after the date your committee made the expenditure that triggered the reporting requirement. Note: Direct expenditures disclosed on a Daily report must be disclosed again on the next required report. Don't worry; the filing application will automatically copy direct expenditures from any Daily report you file into your next required report.

Period Covered: The filing application will calculate the period covered for your report based on the report type you select. You can modify the start and end dates as long as your modified start date does not precede the filing application calculated start date and your modified end date does not extend past the filing application calculated end date. If you need to report activity outside of the filing application calculated date range for this report, you will need to file multiple reports.

A reporting period includes the Start date and the End date. The report due date will be after the end of the period. Generally, a report picks up where the last report left off and there should be no gaps or overlapping periods. The exception is Daily Pre-election reports, which do create overlaps because you are required to report the activity twice.

First Reports. If this is the first campaign finance report that your committee has filed, the start date will be the date your campaign treasurer appointment (Form GTA) was filed.

January 15th Semiannual Report Period: The start date is July 1 of the previous year or the day after the last day covered by your committee’s last required report, whichever is later. If this is the first report your committee has filed, please see the "First Reports" section above. The end date is December 31 of the previous year.

July 15th Semiannual Report Period: The start date is January 1 or the day after the last day covered by your committee’s last required report, whichever is later. If this is the first report your committee has filed, please see the "First Reports" section above. The ending date is June 30.

30th Day Before Election Report Period: The start date is the day after the last day covered by your committee’s last required report. If this is the first report your committee has filed, please see the "First Reports" section above. The end date is the 40th day before the election.

8th Day Before Election Report Period: The start date is the 39th day before the election if your committee was required to file a 30th Day Before Election Report. If your committee was not required to file the 30th Day Before Election Report, the start date is the day after the last day covered by your committee’s last required report. If this is the first report your committee has filed, please see the "First Reports" section above. The end date is the 10th day before the election.

Runoff Report Period: The start date is the 9th day before the main election if your committee filed an 8th Day Before Election report in connection with the main election. Otherwise, the start date is the day after the last day covered by your committee’s last required report or the day your committee appointed a campaign treasurer, whichever is later. The end date is the 10th day before the runoff election.

Dissolution Report Period: The start date is the day after the last day covered by your committee’s last required report. The end date is the day you file the dissolution report.

10th Day After Campaign Treasurer Termination Report Period: The start date is either the day after the last day covered by your committee’s last required report or the day your committee appointed a campaign treasurer, whichever is later. The end date is the day the campaign treasurer’s appointment was terminated. This report is due no later than 10 days after the campaign treasurer appointment was terminated.

Daily Pre-election Report of Contributions: The start date is the day you accepted the contribution(s) that triggered the reporting requirement. The end date is the date you file the report. A Daily report of contributions must be received by the TEC no later than midnight Central Time the first business day after the date your committee accepted the contribution that triggered the reporting requirement. (See Daily Pre-election Report of Contributions in the "Report Type" section for more information.)

Daily Pre-election Report of Direct Expenditures: The start date is the day you made the direct campaign expenditure(s) that triggered the reporting requirement. The end date is the date you file the report. A Daily report of direct expenditures must be received by the TEC no later than midnight Central Time the first business day after the date your committee made the expenditure that triggered the reporting requirement. (See Daily Pre-election Report of Expenditures in the "Report Type" section for more information.)

Alternative Reporting Requirement for Some Committees:

Higher Contribution Itemization Threshold box: If your committee qualifies for the higher itemization threshold you may choose to itemize incoming political contributions that exceed $100 (instead of $50) from one person for this reporting period by checking this box.



GPAC: Cover Sheet – Election Information

Election Information: (If your general-purpose committee accepted contributions or made expenditures in connection with an upcoming election or a recently held election, provide the election information.)

Election Date: Enter the month, day, and year of the election for which this report is filed, if known.

Committee Activity in Connection with an Upcoming Election – If the political activity in this report primarily pertains to an upcoming election, provide the date of the upcoming election in which your committee intends to participate that most immediately follows the deadline for this report.

Committee Activity in Connection with a Recently Held Election – If the political activity in this report primarily pertains to a recently held election, provide the date of the recently held election in which your committee participated that most immediately precedes the deadline for this report.

Election Type: Indicate the type of election that most accurately describes the election for which this report is filed.

Primary – An election held by a political party to select its nominees for office.

General – An election, other than a primary election, that regularly occurs at fixed dates.

Runoff – An election held if no candidate for a particular office receives the vote necessary to be elected in an election requiring a majority vote.

Special – An election that is neither a general election nor a primary election nor a runoff election.

Other – If none of the listed election types apply, select "Other" and enter your own description of the election for which this report is filed.



GPAC: Cover Sheet – Committee Activity

Committee Activity: Your committee is required to identify each candidate or ballot measure supported or opposed and each officeholder assisted by the committee in this reporting period.

Changing Status? Sometimes a general-purpose political committee (GPAC or MPAC) may choose to limit its activities to supporting or opposing a particular candidate or measure. In that case, the committee may have become a specific-purpose political committee (SPAC). Tell Me More About Committees Changing Status

Subject: Select whether your committee’s activity relates to a candidate, officeholder, or measure. If the committee’s activity relates to all candidates or officeholders of a certain political party, select either “Candidates of Political Party” or “Officeholders of Political Party.”

Purpose: Indicate whether your committee supported or opposed the candidate or measure. Note: If Officeholder is selected, the purpose of “assist” will always be selected. You may add more than one purpose entry for your committee.

Candidate or Officeholder Information: (These fields will be activated only if “Candidate” or “Officeholder” is selected for the Subject of your committee’s activity.)

Candidate or Officeholder Name (First, Last, Title, Suffix, or Nickname): Enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (Title and Nickname are optional).

Office Sought or Held: Enter the office sought by the candidate or the office held by the officeholder, as applicable.

Measure Information: (These fields will be activated only if “Measure” is selected for the Subject of your committee’s activity.)

Measure/Ballot ID: Enter the ballot number of the measure supported or opposed by your committee.

Election Date: Select the date of the election at which the ballot measure will be voted on.

Description of Measure: Enter a short description of the ballot measure.

Party Information: (This field will be activated only if “Candidates of Political Party” or “Officeholders of Political Party” is selected for the Subject of your committee’s activity.)

Party Name: If your committee’s activity relates to all candidates or officeholders of a certain political party, enter the name of the party here.



GPAC: Worksheet Summary

Worksheet Summary is a new page in the filing application designed to help you keep track of the schedules required for this report and the activity you enter. If you indicated by answering "Yes" on the previous Reporting Period Activities screen that your committee has activity to report, those schedules/categories are highlighted in green in the grid.

Return to Cover Sheet button: Click on this button to go to the beginning of this report's Cover Sheet (report type and period covered). You may also go to the cover sheet by clicking on the link in the Report Menu navigation sidebar always displayed down the left side of your screen.

Walk me through all schedules button: Click on this button to be guided through a series of questions to determine whether or not your committee may have activity to disclose on a report schedule. This option takes you through ALL the schedules in the report from beginning to end. During the walk-through, any schedules that you choose to "work on this later" will be flagged with a check mark in the Work on Later column on the Worksheet Summary screen.

Report Totals button: Click on this button to go to this report's Subtotals and Totals pages, where you can view the calculated totals of activity entered in this report and enter lump sum totals for unitemized contributions, pledges, loans, and expenditures.

Upload File button: Click on this button to import your contribution and expenditure data into the filing application.

Worksheet Summary Grid: The reporting schedules/categories are organized into three main areas:

• Incoming Funds – any money coming into your committee's political account(s);

• Outgoing Funds – any payments going out of your committee's political account(s); and

• Additional Activity – other types of activity, such as non-monetary (in-kind) contributions, pledged contributions, or unpaid incurred expenditure obligations.

Under each main area, the information is displayed in the following columns:

Category: This column displays the name and letter code of each schedule/category you may possibly need for this report. (For example, the name of the first schedule is Monetary Political Contributions and the letter code for that schedule is A1.) If you indicated on a previous screen that your committee has activity to report, those schedules/categories are highlighted in green in the grid.

Walk-Thru: Click this link to be guided through a series of questions to help you determine whether or not your committee may have activity to disclose on a particular report schedule. This option allows you to walk-through a single schedule only. During the walk-through, if you choose to "work on this later" the schedule will be flagged with a check mark in the Work on Later column.

Count: This column keeps a running tally and displays the number of transactions you have entered and saved for a particular schedule/category.

Sub-Total: This column displays the total amount of transactions you have entered and saved plus any lump sum total you entered on the Schedule Subtotals page for a particular schedule/category.

Action: To begin entering activity for a particular schedule/category, click on "Start" in this column. After you have saved your first transaction, the link that you click on changes to "Continue" in this column.

Work on Later: If you choose to do a "walk-thru" of all schedules or one particular schedule, any schedules that you choose to "work on this later" will be flagged with a check mark in this column. Once you enter and save data on a checked schedule, the check mark will be removed; but remember, you can always enter information on any category/schedule, as needed, until you file the report.



GPAC: Schedule A1

NEW! Schedule A is now split into two schedules: Schedule A1 and Schedule A2. Enter only incoming monetary contributions on Schedule A1. (Non-monetary (in-kind) contributions are now entered on Schedule A2).

Schedule A1 is used by a general-purpose committee to itemize incoming monetary political contributions that exceed $50 (or $100 if committee qualifies) from one person during the reporting period. If your committee accepted other types of incoming funds (such as corporate or labor organization contributions or support, loans, or interest) or non-monetary contributions (such as in-kind contributions or pledges), enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Notice to Candidates and Officeholders: If the committee makes political expenditures or accepts political contributions in support of a candidate or officeholder, the committee must provide written notice to the candidate or officeholder who benefits from the committee's activity. 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. 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 full name and address of the political committee and its campaign treasurer and an indication that the committee is a general-purpose committee). NOTE: Such notices are not required if the committee is the principal political committee of a political party.

Corporate or Labor Organization Contributions or Support: Do not enter on this schedule contributions or support your committee received from corporations or labor organizations. A political committee that supports or opposes measures exclusively may accept monetary and non-monetary (in-kind) contributions from corporations or labor organizations and must report such contributions on Schedules C1 and C2. A corporation or labor organization may provide monetary or non-monetary support to a general-purpose committee to: 1) finance the establishment or administration of a general-purpose committee, or 2) solicit contributions to a general-purpose committee from the employees, stockholders, or members of the corporation or labor organization and their families. A general-purpose committee must report such support on Schedules C3 and C4.

Contributions List: After you enter and save your first contribution, the filing application will begin a list of all contributions entered on Schedule A1 for this report. The list will display columns showing pertinent information for each contribution:

The contribution list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered contribution. To enter new contributions, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding contribution(s) entered on this schedule.

From Individual or Entity? Indicate whether the contributor is an individual or an entity.

Contributions from Out-of State Political Committees (These fields will be activated only if "Entity" is selected for the type of contributor.)

Is the Contributor an out of state PAC? Check this box only if the contributor is an out-of-state political committee (PAC). Certain restrictions apply to contributions from out-of-state PACs. The fact that a political committee has a mailing address outside of Texas does not mean that the committee is an out-of-state PAC for purposes of these restrictions. A political committee that has a campaign treasurer appointment on file in Texas is NOT an out-of-state PAC. A political committee that makes most of its political expenditures outside of Texas may be an out-of-state PAC. A political committee must determine if it is an out-of-state PAC.

PAC FEC #: If the out-of-state PAC is registered with the Federal Election Commission (FEC), enter the PAC’s FEC identification number (FEC #).

If you do not have an FEC # for the out-of-state PAC, you must provide other documentation as explained below.

Browse to Upload PDF. Attach a copy of one of the following required documents in PDF format to be included with your report:

If you accept over $500 in a reporting period from an out-of-state PAC (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:

• a copy of the out-of-state PAC’s statement of organization filed as required by law with the Federal Election Commission (FEC) and certified by an officer of the out-of-state PAC; or

• a written statement, certified by an officer of the out-of-state PAC, listing the full name and address of each person who contributed more than $100 to the out-of-state PAC during the 12 months immediately preceding the contribution.

If you accept $500 or less in a reporting period from an out-of-state PAC (including pledges), you must include one of the following with your report:

• a copy of the out-of-state PAC’s statement of organization filed as required by law with the Federal Election Commission (FEC) and certified by an officer of the out-of-state PAC; or

• a document listing the committee’s name, address and phone number; the name of the person appointing the committee’s campaign treasurer; and the name, address and phone number of the committee’s campaign treasurer.

NOTE: If your committee accepted contributions from an out-of-state PAC and you do not enter the FEC # or attach a PDF copy of the required information, you must timely file a paper copy of the required information at the time you file your electronic report.

Contribution Date: Enter the date your committee accepted the contribution. Accepting a contribution is different from receiving a contribution. You accept a contribution when you decide to accept it rather than reject it. This may or may not be the same day that you receive the contribution. A decision to accept a contribution must be made by the end of the reporting period during which the contribution is received.

Contribution Amount: Enter the amount of the contribution.

Itemize box: Checking this box indicates that this contribution will be itemized on Schedule A1. The automatic default is to itemize. Your committee is required to itemize contributions that exceed $50 in the aggregate from a single contributor (or $100 if committee qualifies). If your committee accepted two or more monetary contributions from the same person, the total of which exceeds $50 (or $100 if committee qualifies), enter each contribution separately and be sure the box is checked for each entry.

Contributions of $50 or less (or $100 if committee qualifies). Although you are not required to do so, you may also itemize on Schedule A1 monetary contributions that do not exceed $50 (in the aggregate) for the reporting period. If you do not itemize monetary contributions of $50 and less on Schedule A1 (or $100 if committee qualifies), you must total all such contributions and enter the lump sum total on the Schedule Subtotals page of this report. If you enter information about such contributions here and remove the check from the "Itemize" box, the filing application will include the amount on the Totals page but the entry will not appear on Schedule A1.

Contributor Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the contributor. If the contributor is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the contributor is an entity, enter the full name of the entity.

Contributor Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the contributor.

Contributor Principal Occupation and Employer Information (These fields will be activated only if "Individual" is selected for the type of contributor.)

Principal Occupation: You must enter the contributor’s principal occupation in this field.

Employer (Optional): You may enter the employer of the contributor in this field.



GPAC: Schedule C1

NEW! Enter only incoming monetary corporate or labor organization contributions on Schedule C1. (Non-monetary (in-kind) corporate or labor organization contributions are now entered on Schedule C2.)

Schedule C1 and C2 are only for general-purpose committees that support or oppose measures exclusively. Other general-purpose committees that receive support from corporations or labor organizations to establish or administer the committee or to solicit contributions to the committee from the employees, stockholders, or members of the corporation or labor organization and their families use Schedules C3 and C4 to disclose such support.

Schedule C1 is used by political committees that support or oppose measures exclusively to itemize all monetary political contributions accepted from corporations or labor organizations during this reporting period. You must itemize all such corporate or labor organization monetary contributions, regardless of the amount, on this schedule. If your committee accepted other types of incoming funds (such as loans or interest) or non-monetary contributions (such as in-kind contributions or pledges), enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Contributions List: After you enter and save your first corporate or labor organization contribution, the filing application will begin a list of all contributions entered on Schedule C1 for this report. The list will display columns showing pertinent information for each contribution:

The contribution list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered contribution. To enter new contributions, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding contribution(s) entered on this schedule.

Contribution Date: Enter the date your 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.

Contribution Amount: Enter the amount of the contribution.

Itemize box: This box is always checked on this schedule. Your committee is required to itemize all contributions from corporations and labor organizations, regardless of the amount. If your committee accepted two or more contributions from the same corporate contributor, enter each contribution separately.

Contributor Name (Entity Name): Enter the full name of the corporation or labor organization that made the contribution.

Contributor Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the corporation or labor organization that made the contribution.



GPAC: Schedule E

Schedule E is used by a general-purpose committee to itemize loans exceeding $50 from one person that your committee accepted during the reporting period for political purposes. If your committee accepted two or more loans from the same person, the total of which exceeds $50, enter each loan separately. You must also itemize all loans that your committee accepted during the reporting period from financial institutions regardless of the amount.

NOTE: 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.

Loans List: After you enter and save your first loan, the filing application will begin a list of all loans entered on Schedule E for this report. The list will display columns showing pertinent information for each loan:

The loans list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered loan. To enter a new loan, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding loan(s) entered on this schedule.

Loan Date: Enter the date your committee accepted the loan.

Maturity Date: Enter the maturity date of the loan.

Loan Amount: Enter the principal amount of the loan.

Itemize box: Checking this box indicates that this loan will be itemized on Schedule E. The automatic default is to itemize. Your committee is required to itemize all loans from financial institutions, regardless of the amount. Additionally, your committee must itemize loans exceeding $50 from one person that your committee accepted during the reporting period. If your committee accepted two or more loans from the same person, the total of which exceeds $50, enter each loan separately.

Loans of $50 or less from persons other than financial institutions: Although you are not required to do so, you may itemize on this schedule loans from persons other than financial institutions that do not exceed $50 for the reporting period. If you do not itemize loans of $50 and less from persons other than financial institutions on Schedule E, you must total all such loans and enter the lump sum total on the Schedule Subtotals page of this report.

Interest Rate: Enter the interest rate of the loan.

From Individual or Entity? Indicate whether the lender is an individual or an entity.

Loans from Out-of State Political Committees (These fields will be activated only if "Entity" is selected for the type of lender.)

Is the Lender an out of state PAC? Check this box only if the lender is an out-of-state political committee (PAC). Certain restrictions apply to contributions (including loans) from out-of-state PACs. The fact that a political committee has a mailing address outside of Texas does not mean that the committee is an out-of-state PAC for purposes of these restrictions. A political committee that has a campaign treasurer appointment on file in Texas is NOT an out-of-state PAC. A political committee that makes most of its political expenditures outside of Texas may be an out-of-state PAC. A political committee must determine if it is an out-of-state PAC.

PAC FEC #: If the out-of-state PAC is registered with the Federal Election Commission (FEC), enter the PAC’s FEC identification number (FEC #).

If you do not have an FEC # for the out-of-state PAC, you must provide other documentation as explained below.

Browse to Upload PDF. Attach a copy of one of the following required documents in PDF format to be included with your report:

If you accept over $500 in a reporting period from an out-of-state PAC (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:

• a copy of the out-of-state PAC’s statement of organization filed as required by law with the Federal Election Commission (FEC) and certified by an officer of the out-of-state PAC; or

• a written statement, certified by an officer of the out-of-state PAC, listing the full name and address of each person who contributed more than $100 to the out-of-state PAC during the 12 months immediately preceding the contribution.

If you accept $500 or less in a reporting period from an out-of-state PAC (including pledges), you must include one of the following with your report:

• a copy of the out-of-state PAC’s statement of organization filed as required by law with the Federal Election Commission (FEC) and certified by an officer of the out-of-state PAC; or

• a document listing the committee’s name, address and phone number; the name of the person appointing the committee’s campaign treasurer; and the name, address and phone number of the committee’s campaign treasurer.

NOTE: If your committee accepted loans from an out-of-state PAC and you do not enter the FEC # or attach a PDF copy of the required information, you must timely file a paper copy of the required information at the time you file your electronic report.

Lender Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the person or financial institution that made the loan. If the lender is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the lender is an entity, enter the full name of the entity.

Lender Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the person or financial institution that made the loan.

Was collateral used for this loan? If there is no collateral for this loan, click on NO. If there is collateral for this loan, click on YES and describe the collateral in the Collateral Description box.

Is this a guaranteed loan? If there are no guarantors for this loan, click on NO. If there are one or more guarantors, click on YES. This will activate the button labeled “Enter Guarantor(s)" at the bottom of the screen. Click on that button to enter guarantor information.

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 under “Enter Guarantor(s)" on Schedule E, and not on the contributions schedule.

Is this loan from a financial institution? (This field will be activated only if "Entity" is selected for the type of lender.) If your committee accepted a loan from a corporation that has been legally engaged in the business of making loans for more than one year, click on YES. If the loan was from any other source, click on NO.

NOTE: A loan from a corporation that has not been legally engaged in the business of making loans for more than one year is a corporate contribution. 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.

Lender Principal Occupation and Employer Information (These fields will be activated only if "Individual" is selected for the type of lender.)

Lender Principal Occupation: You must enter the lender’s principal occupation in this field.

Lender Employer (optional): You may enter the employer of the lender in this field. 

GPAC: Schedule E – Guarantor Entry

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 here under “Enter Guarantor(s)" on Schedule E, and not on the contributions schedule.

Guaranteed Amount: Enter the dollar amount of the loan that the guarantor has agreed to guarantee.

From Individual or Entity? Indicate whether the guarantor is an individual or an entity.

Name of Guarantor (First, Last, Title, Suffix; or Entity Name): Enter the full name of the person or financial institution that guaranteed the loan. If the guarantor is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the guarantor is an entity, enter the full name of the entity.

Guarantor Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the person or financial institution that guaranteed the loan.

Guarantor Principal Occupation: (This field will be activated only if "Individual" is selected for the type of guarantor.) Enter the principal occupation of the guarantor.

Guarantor Employer: (This field will be activated only if "Individual" is selected for the type of guarantor.) Enter the employer of the guarantor.



GPAC: Schedule K

NEW! Investments purchased with political contributions, which were previously disclosed on Schedule K, are now disclosed on the new Schedule F3 (Purchase of Investments from Political Contributions).

NEW! Political contributions that your committee previously made to a candidate, officeholder, or another political committee and were returned to your committee are now disclosed on Schedule K. (Returned contributions were previously disclosed on Schedule J, which is no longer available.)

Schedule K is used to itemize the following types of incoming funds that your committee received during the reporting period:

• Any credit, interest, rebate, refund, reimbursement, or return of a deposit fee resulting from the use of a political contribution or an asset purchased with a political contribution, the amount of which exceeds $100;

• Any proceeds of the sale of an asset purchased with a political contribution, the amount of which exceeds $100;

• Any other gain from a political contribution, the amount of which exceeds $100; and

• Any political contributions previously made to a candidate, officeholder, or another political committee that were returned to your committee during the reporting period. NOTE: Contributions returned to your committee must be itemized regardless of the amount of the contribution.

Although you are not required to do so, you may also itemize on Schedule K any credit, gain, refund, or interest that does not exceed $100. Contributions returned to your committee must be itemized regardless of the amount of the contribution. Unlike other schedules, you are NOT required to enter a lump sum total of unitemized Schedule K activity on the Schedule Subtotals page of this report.

Credits List: After you enter and save your first credit/gain/refund/returned contribution or interest, the filing application will begin a list of all credits/gains/refunds/returned contributions or interest entered on Schedule K for this report. The list will display columns showing pertinent information for each credit/gain/refund/returned contribution or interest:

The credits list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered credit/gain/refund/returned contribution or interest. To enter a new credit/gain/refund/returned contribution or interest, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding any credit/gain/refund/returned contribution or interest entered on this schedule.

From Individual or Entity? Indicate whether the person or business from whom the credit/gain/refund/returned contribution or interest was received is an individual or an entity.

Credit Date: Enter the date the credit/gain/refund/returned contribution was received or the interest was earned, as applicable.

Credit Amount: Enter the exact dollar amount of the credit/gain/refund/returned contribution or interest.

Itemize box: The automatic default is to itemize. You are required to itemize contributions returned to your committee, regardless of the amount of the contribution. You are also required to itemize any other credit, gain, refund, or interest that exceeds $100. If your committee received two or more credits, gains, refunds, or interest from the same person, the total of which exceeded $100, enter each credit, gain, refund, or interest separately.

Credit/Gain/Refund/Interest of $100 or less. Although you are not required to do so, you may also itemize on Schedule K a credit, gain, refund, or interest that does not exceed $100 for the reporting period. All such credits entered here will be itemized and appear on Schedule K.

Name of Person from whom Amount is Received (First, Last, Title, Suffix; or Entity Name): Enter the full name of the person or business from whom the credit/gain/refund/returned contribution or interest was received. If the person is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the person or business is an entity, enter the full name of the entity.

Address of Person from whom Amount is Received (Street Address, Country, City, State, Zip Code): Enter the complete address of the person or business from whom the credit/gain/refund/returned contribution or interest was received.

Purpose for which amount 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”).

"Check if political contribution returned to filer" box: If this incoming credit/gain was originally made by your committee in the form of a political contribution to a candidate, officeholder, or another political committee and was returned to your committee in this reporting period, check this box. NOTE: Contributions returned to your committee must be itemized regardless of the amount of the contribution.



GPAC: Schedule F1

NEW! Schedule F is now split into two schedules: Schedule F1 and Schedule F2. Enter only outgoing political payments made from political contributions on Schedule F1. (Political expenditure obligations your committee incurred in this reporting period but have not yet paid are now entered on Schedule F2).

NEW! Expenditures Made By Credit Card:  Effective September 1, 2015, you must disclose committee expenditures charged to a credit card on Schedule F4 and not on this schedule.  When your committee uses political contributions to pay the credit card bill, you will disclose the payment to the credit card company on the appropriate disbursements schedule.  See Expenditures Made by Credit Card for more information.

Schedule F1 is used by a general-purpose committee to itemize outgoing political payments made from political contributions that exceed $100 to one individual or entity during the reporting period. If your committee had other types of outgoing funds or activity (such as investment purchases or unpaid incurred expenditure obligations), or expenditures made by credit card, enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Notice to Candidates and Officeholders: If the committee makes political expenditures or accepts political contributions in support of a candidate or officeholder, the committee must provide written notice to the candidate or officeholder who benefits from the committee's activity. 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. 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 full name and address of the political committee and its campaign treasurer and an indication that the committee is a general-purpose committee. NOTE: Such notices are not required if the committee is the principal political committee of a political party.

Political Expenditures List: After you enter and save your first political expenditure, the filing application will begin a list of all political expenditures entered on Schedule F1 for this report. The list will display columns showing pertinent information for each payee:

The political expenditures list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered expenditure payment. To enter a new expenditure payment, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding expenditure payment(s) entered on this schedule.

Reporting Tips to Avoid Common Pitfalls: Outgoing Expenditures

To Individual or Entity? Indicate whether the payee is an individual or an entity.

Expense Date: Enter the date your committee made the expenditure payment. (Remember: Political expenditure obligations your committee incurred in this reporting period but have not yet paid are now entered on Schedule F2 and expenditures made by credit card are now entered on Schedule F4.)

Expense Amount: Enter the amount of the expenditure payment.

Itemize box: Checking this box indicates that this payment will be itemized on Schedule F1. The automatic default is to itemize. Your committee is required to itemize payments that exceed $100 (in the aggregate) to a single payee. If your committee made two or more political payments to the same payee, the total of which exceeded $100, enter each payment separately and be sure the box is checked for each entry.

Payments of $100 or less. Although you are not required to do so, you may also itemize on Schedule F1 political payments to a single payee that do not exceed $100 for the reporting period. If you do not itemize payments of $100 and less on Schedule F1, you must total all such political payments and enter the lump sum total on the Totals page of this report. If you enter information about such payments here and remove the check from the "Itemize" box, the filing application will include the amount on the Totals page but the entry will not appear on Schedule F1.

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

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

Payee Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the payee. If the payee is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the payee is an entity, enter the full name of the entity.

Payee Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the payee.

Expenditure Purpose. You must disclose the purpose of the expenditure in two parts: Category and Description. 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.

Examples of Acceptable Ways to Report Expenditure Purpose

Category: Select a category of goods, services, or other thing of value for which the political payment is made. If none of the listed categories apply, select "Other" and enter your own category.

Description: Enter a brief statement or description of the committee activity that is conducted by making the political payment. 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. State whether the expenditure was to support or oppose a candidate, officeholder, political party, or ballot measure, and identify the candidate, officeholder, political party, or ballot measure. If the payment was a contribution to a candidate or officeholder, or to another committee, enter “political contribution” and identify the recipient.

Expenditure For Out-of-State Travel? Check this box if the payment was an expenditure for travel outside of the state of Texas. The description of a political payment for out-of-state travel must include additional detailed information. To enter the required information, click on the "Enter Travel Info" button that activates when you check the box. This information will be included in your report on Schedule T.

Direct Expenditure to Benefit C/OH?: Check this box if the payment was a direct campaign expenditure to benefit a candidate or officeholder (C/OH). The description of a direct campaign expenditure to benefit a C/OH must include additional information about the C/OH. To enter the required information, click on the "Enter Candidate Info" button that activates when you check the box. This information will be included in your report on Schedule F1. Do not complete this section if the expenditure was not a direct campaign expenditure. NOTE: Do NOT complete this section if your committee is the principal political committee for a political party in the state or in a county and the direct campaign expenditure is made on behalf of a slate of two or more nominees of the party.

Example: If your committee made an expenditure to prepare and distribute an endorsement letter in support of a candidate and your committee did not get the candidate’s approval before you made the expenditure, your committee made a direct campaign expenditure. However, if your committee asked for and received the candidate’s approval before making the expenditure, your committee made an in-kind contribution to the candidate.



GPAC: Schedule I

Schedule I is used to itemize outgoing non-political expenditure payments made from political contributions, regardless of the amount. If your committee had other types of outgoing funds or activity (such as political expenditures, investment purchases, or unpaid incurred expenditure obligations), or expenditures made by credit card, enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

A non-political expenditure is an expenditure that is neither a campaign expenditure nor an officeholder expenditure. NOTE: As a practical matter, very few expenditures made from political contributions are non-political expenditures. For instance, expenditures for administrative expenses, banking fees, and professional dues are typically political expenditures and should not be disclosed on Schedule I.

NEW! Expenditures Made By Credit Card:  Effective September 1, 2015, you must disclose committee expenditures charged to a credit card on Schedule F4 and not on this schedule.  When your committee pays the credit card bill, you will disclose the payment to the credit card company on the appropriate disbursements schedule.  See Expenditures Made by Credit Card for more information. 

Non-Political Expenditures List: After you enter and save your first non-political expenditure, the filing application will begin a list of all non-political expenditures entered on Schedule I for this report. The list will display columns showing pertinent information for each payee:

The non-political expenditures list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered expenditure payment. To enter a new expenditure payment, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding expenditure payment(s) entered on this schedule.

To Individual or Entity? Indicate whether the payee is an individual or an entity.

Expense Date: Enter the date your committee made the expenditure payment. (Remember: Non-political expenditure obligations your committee incurred in this reporting period but have not yet paid are now entered on Schedule F2 and expenditures made by credit card are disclosed on Schedule F4.)

Expense Amount: Enter the amount of the expenditure payment.

Itemize box: This box is always checked on this schedule. You are required to itemize all non-political expenditures from political contributions regardless of the amount. If your committee made two or more payments to the same payee, enter each payment separately.

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

Payee Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the payee. If the payee is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the payee is an entity, enter the full name of the entity.

Payee Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the payee.

Expenditure Purpose. You must disclose the purpose of the expenditure in two parts: Category and Description. 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.

Examples of Acceptable Ways to Report Expenditure Purpose

Category: Select a category of goods, services, or other thing of value for which the payment is made. If none of the listed categories apply, select "Other" and enter your own category. Remember, as a practical matter, very few expenditures made from political contributions are non-political expenditures.

Description: Enter a brief statement or description of the committee activity conducted by making the payment. 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.



GPAC: Schedule F3

NEW! Schedule F3 is a new schedule used to disclose information about investments purchased by your committee with political contributions. Prior to January 1, 2015, this activity was disclosed on Schedule K (used for other incoming funds earned or returned to your committee’s political account).

Schedule F3 is used to itemize any investment your committee purchased with political funds during the reporting period, the amount of which exceeds $100. If your committee had other types of outgoing funds or activity (such as political payments or unpaid incurred expenditure obligations), enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Purchased Investments List: After you enter and save your first investment purchased with political contributions, the filing application will begin a list of all purchased investments entered on Schedule F3 for this report. The list will display columns showing pertinent information for each payee:

The purchased investments list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered investment purchased with political contributions. To enter a new purchased investment, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding purchased investment(s) entered on this schedule.

From Individual or Entity? Indicate whether the person from whom your comittee purchased the investment is an individual or an entity.

Expense Date: Enter the date your committee purchased the investment.

Expense Amount: Enter the amount paid for the investment.

Itemize box: The automatic default is to itemize. You are required to itemize investments that exceed $100. If your committee made two or more payments to the same payee to purchase an investment, the total of which exceeded $100, enter each payment separately.

Payments of $100 or less. Although you are not required to do so, you may also itemize on Schedule F3 a political payment to purchase an investment that does not exceed $100 for the reporting period. All such payments entered here will be itemized and appear on Schedule F3.

Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the person or business from whom your committee purchased the investment. If the payee is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the payee is an entity, enter the full name of the entity.

Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the person or business from whom your committee purchased the investment.

Description: Enter a brief statement or description of the investment (for example, “ten shares of stock in ABC Company”).



GPAC: Schedule A2

NEW! Schedule A is now split into two schedules: Schedule A1 and Schedule A2. Enter only incoming non-monetary (in-kind) contributions on Schedule A2. (Monetary contributions are now entered on Schedule A1).

Schedule A2 is used by a general-purpose committee to itemize incoming non-monetary (in-kind) political contributions that exceed $50 (or $100 if committee qualifies) from one person during the reporting period. If your committee accepted other types of incoming funds or activity (such as pledges, monetary contributions, corporate or labor organization contributions or support, loans, or interest) enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Notice to Candidates and Officeholders: If the committee makes political expenditures or accepts political contributions in support of a candidate or officeholder, the committee must provide written notice to the candidate or officeholder who benefits from the committee's activity. 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. 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 full name and address of the political committee and its campaign treasurer and an indication that the committee is a general-purpose committee. NOTE: Such notices are not required if the committee is the principal political committee of a political party.

Corporate or Labor Organization Contributions or Support: Do not enter on this schedule contributions or support your committee received from corporations or labor organizations. A political committee that supports or opposes measures exclusively may accept monetary and non-monetary (in-kind) contributions from corporations or labor organizations and must report such contributions on Schedules C1 and, C2. A corporation or labor organization may provide monetary or non-monetary support to a general-purpose committee to: 1) finance the establishment or administration of a general-purpose committee, or 2) solicit contributions to a general-purpose committee from the employees, stockholders, or members of the corporation or labor organization and their families. A general-purpose committee must report such support on Schedules C3 and C4.

Contribution of Personal Services or Travel: You are not required to include contributions of an individual’s personal services or travel if the individual receives no compensation from any source for the services.

Non-Monetary Contributions List: After you enter and save your first non-monetary (in-kind) contribution, the filing application will begin a list of all contributions entered on Schedule A2 for this report. The list will display pertinent information for each contribution:

The non-monetary contributions list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered contribution. To enter new contributions, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding contribution(s) entered on this schedule.

From Individual or Entity? Indicate whether the contributor is an individual or an entity.

Contributions from Out-of State Political Committees (These fields will be activated only if "Entity" is selected for the type of contributor.)

Is the Contributor an out of state PAC? Check this box only if the contributor is an out-of-state political committee (PAC). Certain restrictions apply to contributions from out-of-state PACs. The fact that a political committee has a mailing address outside of Texas does not mean that the committee is an out-of-state PAC for purposes of these restrictions. A political committee that has a campaign treasurer appointment on file in Texas is NOT an out-of-state PAC. A political committee that makes most of its political expenditures outside of Texas may be an out-of-state PAC. A political committee must determine if it is an out-of-state PAC.

PAC FEC #: If the out-of-state PAC is registered with the Federal Election Commission (FEC), enter the PAC’s FEC identification number (FEC #).

If you do not have an FEC # for the out-of-state PAC, you must provide other documentation as explained below.

Browse to Upload PDF. Attach a copy of one of the following required documents in PDF format to be included with your report:

If you accept over $500 in a reporting period from an out-of-state PAC (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:

• a copy of the out-of-state PAC’s statement of organization filed as required by law with the Federal Election Commission (FEC) and certified by an officer of the out-of-state PAC; or

• a written statement, certified by an officer of the out-of-state PAC, listing the full name and address of each person who contributed more than $100 to the out-of-state PAC during the 12 months immediately preceding the contribution.

If you accept $500 or less in a reporting period from an out-of-state PAC (including pledges), you must include one of the following with your report:

• a copy of the out-of-state PAC’s statement of organization filed as required by law with the Federal Election Commission (FEC) and certified by an officer of the out-of-state PAC; or

• a document listing the committee’s name, address and phone number; the name of the person appointing the committee’s campaign treasurer; and the name, address and phone number of the committee’s campaign treasurer.

NOTE: If your committee accepted contributions from an out-of-state PAC and you do not enter the FEC # or attach a PDF copy of the required information, you must timely file a paper copy of the required information at the time you file your electronic report.

Contribution Date: Enter the date your committee accepted the non-monetary (in-kind) contribution. Accepting a contribution is different from receiving a contribution. You accept a contribution when you decide to accept it rather than reject it. This may or may not be the same day that you receive the contribution. A decision to accept a contribution must be made by the end of the reporting period during which the contribution is received.

Contribution Amount: Enter the fair market value of the non-monetary (in-kind) contribution.

Itemize box: Checking this box indicates that this in-kind contribution will be itemized on Schedule A2. The automatic default is to itemize. Your committee is required to itemize contributions that exceed $50 in the aggregate from a single contributor (or $100 if committee qualifies). If your committee accepted two or more non-monetary (in-kind) contributions from the same person, the total of which exceeds $50 (or $100 if committee qualifies), enter each contribution separately and be sure the box is checked for each entry.

Contributions of $50 or less (or $100 if committee qualifies). Although you are not required to do so, you may also itemize on Schedule A2 non-monetary (in-kind) contributions that do not exceed $50 (in the aggregate) for the reporting period. If you do not itemize non-monetary (in-kind) contributions of $50 and less on Schedule A2 (or $100 if committee qualifies), you must total all such contributions and enter the lump sum total on the Schedule Subtotals page of this report. If you enter information about such contributions here and remove the check from the "Itemize" box, the filing application will include the amount on the Totals page but the entry will not appear on Schedule A2.

Contributor Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the contributor. If the contributor is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the contributor is an entity, enter the full name of the entity.

Contributor Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the contributor.

Contributor Principal Occupation and Employer Information (These fields will be activated only if "Individual" is selected for the type of contributor.)

Principal Occupation: You must enter the contributor’s principal occupation in this field.

Employer (Optional): You may enter the employer of the contributor in this field.

In-kind Description: Enter a description of the non-monetary (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? Check this box if the in-kind contribution was for travel outside of the state of Texas. The description of an in-kind contribution or pledge for out-of-state travel must include additional detailed information. To enter the required information, click on the "Enter Travel Info" button that activates when you check the box. This information will be included in your report on Schedule T.



GPAC: Schedule B

NEW! As always, you must disclose a pledge on Schedule B in the reporting period in which your committee accepted the pledge. Effective January 1, 2015, you must also disclose the receipt of the pledged contribution on Schedule A1 (used for monetary contributions) or A2 (used for non-monetary contributions), as applicable, in the reporting period in which your committee actually receives the pledged money or thing of value. If the pledge is accepted and received in the same reporting period, it is no longer a pledge disclosed here; it becomes a contribution disclosed on the applicable contributions schedule.

Example: In June a supporter promises that he will give a committee $1,000 in the last week before the November election. The committee accepts his promise. The committee must disclose the pledge on its July 15 report covering the period in which it accepted the pledge. (Note: When the committee receives the $1,000, the committee will disclose it as a monetary contribution on Schedule A1 of the report covering the period in which it received the money. Also, if the committee never receives the $1,000, the committee does not correct/amend its report to delete the entry for the pledge.)

Schedule B is used by a general-purpose committee to itemize pledges (monetary or in-kind) that exceed $50 from one person during the reporting period. If your committee accepted other types of incoming funds or activity (such as monetary contributions, non-monetary (in-kind) contributions, corporate or labor organization contributions or support, loans, or interest) enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Notice to Candidates and Officeholders: If the committee makes political expenditures or accepts political contributions in support of a candidate or officeholder, the committee must provide written notice to the candidate or officeholder who benefits from the committee's activity. 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. The notice must inform the person that the committee has made political expenditures or accepted political contributions on his or her behalf, and include the full name and address of the political committee and its campaign treasurer and an indication that the committee is a general-purpose committee. NOTE: Such notices are not required if the committee is the principal political committee of a political party.

Corporate or Labor Organization Pledged Contributions: Do not enter on this schedule pledged contributions your committee accepted from corporations or labor organizations. A political committee that supports or opposes measures exclusively may accept pledged contributions from corporations or labor organizations and must report such pledged contributions on Schedule D.

Pledge of Personal Services or Travel: You are not required to include pledges of an individual’s personal services or travel if the individual receives no compensation from any source for the services.

Pledged Contributions List: After you enter your first pledged contribution, the filing application will begin a list of all contributions entered on Schedule B for this report. The list will display pertinent information for each contribution:

The pledged contributions list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered pledge. To enter new pledges, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding pledge(s) entered on this schedule.

From Individual or Entity? Indicate whether the contributor of the pledge is an individual or an entity.

Contributions from Out-of State Political Committees (These fields will be activated only if "Entity" is selected for the type of contributor.)

Is the Contributor an out of state PAC? Check this box only if the contributor is an out-of-state political committee (PAC). Certain restrictions apply to contributions from out-of-state PACs. The fact that a political committee has a mailing address outside of Texas does not mean that the committee is an out-of-state PAC for purposes of these restrictions. A political committee that has a campaign treasurer appointment on file in Texas is NOT an out-of-state PAC. A political committee that makes most of its political expenditures outside of Texas may be an out-of-state PAC. A political committee must determine if it is an out-of-state PAC.

PAC FEC #: If the out-of-state PAC is registered with the Federal Election Commission (FEC), enter the PAC’s FEC identification number (FEC #).

If you do not have an FEC # for the out-of-state PAC, you must provide other documentation as explained below.

Browse to Upload PDF. Attach a copy of one of the following required documents in PDF format to be included with your report:

If you accept over $500 in a reporting period from an out-of-state PAC (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:

• a copy of the out-of-state PAC’s statement of organization filed as required by law with the Federal Election Commission (FEC) and certified by an officer of the out-of-state PAC; or

• a written statement, certified by an officer of the out-of-state PAC, listing the full name and address of each person who contributed more than $100 to the out-of-state PAC during the 12 months immediately preceding the contribution.

If you accept $500 or less in a reporting period from an out-of-state PAC (including pledges), you must include one of the following with your report:

• a copy of the out-of-state PAC’s statement of organization filed as required by law with the Federal Election Commission (FEC) and certified by an officer of the out-of-state PAC; or

• a document listing the committee’s name, address and phone number; the name of the person appointing the committee’s campaign treasurer; and the name, address and phone number of the committee’s campaign treasurer.

NOTE: If your committee accepted contributions from an out-of-state PAC and you do not enter the FEC # or attach a PDF copy of the required information, you must timely file a paper copy of the required information at the time you file your electronic report.

Pledge Date: Enter the date your committee accepted the pledge. Accepting a pledge is different from receiving a contribution. You accept a pledge when you decide to accept it rather than reject it. Note that your committee must accept a pledge before you are required to report it.

Pledge accepted and received in different reporting periods: If your committee accepts a pledge in one reporting period and then receives the pledged money or other thing of value in a later reporting period, you will disclose the pledge on this schedule in the reporting period in which you accepted the pledge. You will also disclose the receipt of the pledged money or other thing of value on the appropriate incoming funds schedule (such as monetary or non-monetary contributions, or loans) in the reporting period in which you received the pledge.

Pledge received in same reporting period as accepted: If your committee receives a pledge in the same reporting period in which it was accepted, then you will not report the pledge on this schedule. You will only disclose the contribution on the appropriate incoming funds schedule (such as monetary or non-monetary contributions, or loans). The date of the contribution will be the date your committee accepted the pledged contribution, regardless of when the pledged contribution was actually received.

Pledge accepted but never received: You will disclose the pledge on this schedule in the reporting period in which your committee accepted the pledge. If your committee never actually receives the pledge, it is not necessary to correct your report to delete the pledge.

Example: In June a supporter promises that he will give a committee $1,000 in the last week before the November election. The committee accepts his promise. The committee must disclose the pledge on its July 15 report covering the period in which it accepted the pledge. (Note: When the committee receives the $1,000, the committee will disclose it as a monetary contribution on Schedule A1 of the report covering the period in which the committee received the money. Also, if the committee never receives the $1,000, the committee does not correct/amend its report to delete the entry for the pledge.)

Pledge Amount: Enter the amount of the pledge or the fair market value of any pledged goods or services or other thing of value, as applicable.

Itemize box: Checking this box indicates that this pledge will be itemized on Schedule B. The automatic default is to itemize. Your committee is required to itemize pledges that exceed $50 (in the aggregate) from a single contributor. If your committee accepted two or more pledges from the same person, the total of which exceeds $50, enter each pledge separately and be sure the box is checked for each entry.

Pledges of $50 or less: Although you are not required to do so, you may also itemize on Schedule B pledges that do not exceed $50 (in the aggregate) for the reporting period. If you do not itemize pledges of $50 and less on Schedule B, you must total all such pledges and enter the lump sum total on the Schedule Subtotals page of this report. If you enter information about such pledges here and remove the check from the "Itemize" box, the filing application will include the amount on the Totals page but the entry will not appear on Schedule B.

Contributor Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the person who made the pledge. If the contributor is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the contributor is an entity, enter the full name of the entity.

Contributor Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the contributor of the pledge.

Contributor Principal Occupation and Employer Information (These fields will be activated only if "Individual" is selected for the type of contributor.)

Employer (Optional): You may enter the employer of the contributor of the pledge in this field.

Principal Occupation: You must enter the pledge contributor’s principal occupation in this field.

In-Kind Description: If the pledge was for goods or services or any other thing of value, enter a description of the in-kind pledge of 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? Check this box if the in-kind pledged contribution was for travel outside of the state of Texas. The description of an in-kind contribution or pledge for out-of-state travel must include additional detailed information. To enter the required information, click on the "Enter Travel Info" button that activates when you check the box. This information will be included in your report on Schedule T.



GPAC: Schedule C2

NEW! Enter only incoming non-monetary (in-kind) corporate or labor organization contributions on Schedule C2. (Monetary corporate or labor organization contributions are now entered on Schedule C1.)

Schedule C1 and C2 are only for general-purpose committees that support or oppose measures exclusively. Other general-purpose committees that receive support from corporations or labor organizations to establish or administer the committee or to solicit contributions to the committee from the employees, stockholders, or members of the corporation or labor organization and their families use Schedules C3 and C4 to disclose such support.

Schedule C2 is used to itemize all non-monetary (in-kind) political contributions accepted from corporations or labor organizations during this reporting period. You must itemize all such corporate or labor organization non-monetary (in-kind) contributions, regardless of the amount, on this schedule. If your committee accepted other types of incoming funds or activity (such as monetary contributions, pledges, loans, or interest), enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Non-Monetary Contributions List: After you enter and save your first non-monetary (in-kind) corporate or labor organization contribution, the filing application will begin a list of all contributions entered on Schedule C2 for this report. The list will display pertinent information for each contribution:

The non-monetary contributions list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered contribution. To enter new contributions, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding contribution(s) entered on this schedule.

Contribution Date: Enter the date your 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.

Contribution Amount: Enter the fair market value of the non-monetary (in-kind) contribution.

Itemize box: This box is always checked on this schedule. Your committee is required to itemize all non-monetary (in-kind) contributions from corporations and labor organizations, regardless of the amount. If your committee accepted two or more in-kind contributions from the same corporate contributor, enter each in-kind contribution separately.

Contributor Name (Entity Name): Enter the full name of the corporation or labor organization that made the contribution.

Contributor Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the corporation or labor organization that made the contribution.

In-kind Description: Enter a description of the non-monetary (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? Check this box if the in-kind contribution was for travel outside of the state of Texas. The description of an in-kind contribution or pledge for out-of-state travel must include additional detailed information. To enter the required information, click on the "Enter Travel Info" button that activates when you check the box. This information will be included in your report on Schedule T.



GPAC: Schedule C3

NEW! Enter only incoming monetary corporate or labor organization support on Schedule C3. (Non-monetary corporate or labor organization support is now entered on Schedule C4.)

Schedules C3 and C4 are only for a general-purpose committee that accepted corporate or labor organization support. Other general-purpose committees that support or oppose measures exclusively and accept monetary and non-monetary (in-kind) contributions from corporations or labor organizations use Schedules C1 and C2 to disclose such corporate or labor organization contributions.

Schedule C3 is used to itemize all monetary payments made by corporations or labor organizations to:

• finance the establishment or administration of your committee; or

• finance the solicitation of political contributions to your committee from the employees, stockholders, or members of the corporation or labor organization and their families.

You must itemize all such corporate or labor organization monetary support payments, regardless of the amount, on this schedule. If your committee accepted other types of incoming funds or activity (such as pledges, non-monetary (in-kind) contributions, loans, or interest) enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Monetary Support List: After you enter and save your first monetary payment made by a corporation or labor organization in support of your committee, the filing application will begin a list of all monetary support payments entered on Schedule C3 for this report. The list will display columns showing pertinent information for each monetary support payment:

The monetary support list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered monetary support payment. To enter a new monetary support payment, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding monetary support payment(s) entered on this schedule.

Date: Enter the date of the monetary payment made by the corporation or labor organization in support of your committee.

Payments Made By Credit Card: There is a special reporting rule for payments made by credit card. For reports due 30 days and 8 days before an election (pre-election reports) and for runoff reports, the date of a payment made by credit card is the date the credit card is used. For other reports, the date of a payment made by credit card is either the date of the charge or the date the credit card statement is received. A filer can never go wrong by disclosing the date of the payment as the date of the charge.

Amount: Enter the amount of the payment made by the corporation or labor organization in support of your committee.

Itemize box: This box is always checked on this schedule. Your committee is required to itemize all monetary support from corporations and labor organizations, regardless of the amount. If your committee accepted support in two or more payments from the same corporation or labor organization, enter each payment separately.

Entity Name: Enter the name of the corporation or labor organization that provided the monetary support to your committee.

Entity Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the corporation or labor organization that provided the monetary support to your committee.



GPAC: Schedule C4

NEW! Enter only incoming non-monetary corporate or labor organization support on Schedule C4. (Monetary corporate or labor organization support is now entered on Schedule C3.)

Schedules C3 and C4 are only for a general-purpose committee that accepted corporate or labor organization support. Other general-purpose committees that support or oppose measures exclusively and accept monetary and non-monetary (in-kind) contributions from corporations or labor organizations use Schedules C1 and C2 to disclose such corporate or labor organization contributions.

Schedule C4 is used to itemize all non-monetary support provided by corporations or labor organizations to:

• finance the establishment or administration of your committee; or

• finance the solicitation of political contributions to your committee from the employees, stockholders, or members of the corporation or labor organization and their families.

You must itemize all such corporate or labor organization non-monetary support, regardless of the amount, on this schedule. If your committee accepted other types of incoming funds or activity (such as monetary contributions, pledges, loans, or interest) enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Non-Monetary Support List: After you enter and save your first non-monetary support entry, the filing application will begin a list of all non-monetary support entered on Schedule C4 for this report. The list will display columns showing pertinent information for each non-monetary support entry:

The non-monetary support list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete previously entered non-monetary support provided by a corporation or labor organization to your committee. To enter a new non-monetary support entry, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding non-monetary support entered on this schedule.

Date: Enter the date the corporation or labor organization provided non-monetary support to your committee. The payment date is the date the corporation or labor organization incurs the obligation to make a payment. The payment date 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 a payment 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.

Amount: Enter the fair-market value of the non-monetary support provided to your committee by a corporation or labor organization.

Itemize box: This box is always checked on this schedule. Your committee is required to itemize all non-monetary support from corporations or labor organizations regardless of the amount. If your committee accepted two or more instance of non-monetary support from the same corporation or labor organization, enter each non-monetary support separately.

Entity Name: Enter the name of the corporation or labor organization that provided non-monetary support to your committee.

Entity Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the corporation or labor organization that provided non-monetary support to your committee.



GPAC: Schedule D

This schedule is only for general-purpose committees that support or oppose measures exclusively. Such committees also use Schedules C1 and C2 to disclose corporate or labor organization monetary and non-monetary (in-kind) contributions. Other general-purpose committees that receive support from corporations or labor organizations to establish or administer the committee or to solicit contributions to the committee from the employees, stockholders, or members of the corporation or labor organization and their families use Schedules C3 and C4 to disclose such support.

NEW! As always, you must disclose a corporate or labor organization pledge on Schedule D in the reporting period in which your committee accepted the pledge. Effective January 1, 2015, you must also disclose the receipt of the pledged corporate or labor organization contribution on Schedule C1 (used for monetary corporate or labor organization contributions) or C2 (used for non-monetary corporate or labor organization contributions), as applicable, in the reporting period in which your committee actually receives the pledged money or thing of value. If the pledge is accepted and received in the same reporting period, it is no longer a pledge disclosed here; it becomes a contribution disclosed on the applicable contributions schedule.

Example: In June a corporate supporter promises to give a committee $1,000 in the last week before the November election. The committee accepts the corporation's promise. The committee must disclose the pledge on its July 15 report covering the period in which the committee accepted the pledge. (Note: When the committee receives the $1,000, the committee will disclose it as a monetary corporate contribution on Schedule C1 of the report covering the period in which the committee received the money. Also, if the committee never receives the $1,000, the committee does not correct/amend its report to delete the entry for the pledge.)

Schedule D is used to itemize all pledges (monetary or in-kind) from corporations or labor organizations accepted by your committee during the reporting period. You must itemize all such corporate or labor organization pledges, regardless of the amount, on this schedule. If your committee accepted other types of incoming funds or activity (such as monetary contributions, non-monetary (in-kind) contributions, corporate or labor organization support, loans, or interest), enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Pledge of Personal Services or Travel: You are not required to include pledges of an individual’s personal services or travel if the individual receives no compensation from any source for the service.

Pledged Contributions List: After you enter your first pledged corporate or labor organization contribution, the filing application will begin a list of all contributions entered on Schedule D for this report. The list will display pertinent information for each contribution:

The pledged contributions list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered contribution. To enter new pledges, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding contribution(s) entered on this schedule.

Pledge Date: Enter the date your committee accepted the pledge. Accepting a pledge is different from receiving a contribution. You accept a pledge when you decide to accept it rather than reject it. Note that your committee must accept a pledge before you are required to report it.

Pledge accepted and received in different reporting periods: If your committee accepts a pledge in one reporting period and then receives the pledged money or other thing of value in a later reporting period, you will disclose the pledge on this schedule in the reporting period in which you accepted the pledge. You will also disclose the receipt of the pledged money or other thing of value on the appropriate incoming funds schedule (such as monetary or non-monetary contributions, or loans) in the reporting period in which you received the pledge.

Pledge received in same reporting period as accepted: If your committee receives a pledge in the same reporting period in which it was accepted, then you will not report the pledge on this schedule. You will only disclose the contribution on the appropriate incoming funds schedule (such as monetary or non-monetary contributions, or loans). The date of the contribution will be the date your committee accepted the pledged contribution, regardless of when the pledged contribution was actually received.

Pledge accepted but never received: You will disclose the pledge on this schedule in the reporting period in which your committee accepted the pledge. If your committee never actually receives the pledge, it is not necessary to correct your report to delete the pledge.

Example: In June a corporate supporter promises to give a committee $1,000 in the last week before the November election. The committee accepts the corporation's promise. The committee must disclose the pledge on its July 15 report covering the period in which the committee accepted the pledge. (Note: When the committee receives the $1,000, the committee will disclose it as a monetary corporate contribution on Schedule C1 of the report covering the period in which the committee received the money. Also, if the committee never receives the $1,000, the committee does not correct/amend its report to delete the entry for the pledge.)

Pledge Amount: Enter the amount of the pledge or the fair market value of any pledged goods or services or other thing of value, as applicable.

Itemize box: This box is always checked on this schedule. Your committee is required to itemize all pledges from corporations and labor organizations, regardless of the amount. If your committee accepted two or more pledges from the same corporate contributor, enter each pledge separately.

Contributor Name (Entity Name): Enter the full name of the corporation or labor organization that made the pledge.

Contributor Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the corporation or labor organization that made the pledge.

In-Kind Description: If the pledge was for goods or services or any other thing of value, enter a description of the in-kind pledge of 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? Check this box if the in-kind pledged contribution was for travel outside of the state of Texas. The description of an in-kind contribution or pledge for out-of-state travel must include additional detailed information. To enter the required information, click on the "Enter Travel Info" button that activates when you check the box. This information will be included in your report on Schedule T.



GPAC: Schedule F2

NEW! Schedule F is now split into two schedules: Schedule F1 and Schedule F2. Enter only expenditure obligations that your committee has incurred but not yet paid on Schedule F2. (Political expenditures that were paid in this reporting period are disclosed on Schedule F1. Non-political expenditures that were paid in this reporting period are disclosed on Schedule I.) Expenditures made by credit card are disclosed on schedule F4 (used for expenditures made by credit card).

Effective January 1, 2015, you must also disclose when your committee actually pays the incurred expenditure. You must disclose the outgoing payment on Schedule F1 or I as applicable, in the reporting period in which your committee pays the expenditure.

NEW! Expenditures Made By Credit Card:  Effective September 1, 2015, you must disclose committee expenditures charged to a credit card on Schedule F4 and not on this schedule.  When your committee pays the credit card bill, you will disclose the payment to the credit card company on the appropriate disbursements schedule.  See Expenditures Made by Credit Card for more information. 

Schedule F2 is used by a general-purpose committee to itemize political expenditures the committee has incurred but not yet paid that exceed $100 to one individual or entity during the reporting period. Also use this schedule to itemize any non-political expenditures your committee has incurred but not yet paid during the reporting period, regardless of the amount. If your committee had other outgoing funds (such as investment purchases or political payments from political funds), or expenditures made by credit card, enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.

Notice to Candidates and Officeholders: If the committee makes political expenditures or accepts political contributions in support of a candidate or officeholder, the committee must provide written notice to the candidate or officeholder who benefits from the committee's activity. 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. 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 full name and address of the political committee and its campaign treasurer and an indication that the committee is a general-purpose committee). NOTE: Such notices are not required if the committee is the principal political committee of a political party.

Unpaid Incurred Obligations List: After you enter and save your first unpaid incurred obligation, the filing application will begin a list of all unpaid incurred obligations entered on Schedule F2 for this report. The list will display columns showing pertinent information for each payee:

The unpaid incurred obligations list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered unpaid incurred obligation. To enter a new unpaid incurred obligation, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding unpaid incurred obligation(s) entered on this schedule.

Reporting Tips to Avoid Common Pitfalls: Outgoing Expenditures

To Individual or Entity? Indicate whether the payee is an individual or an entity.

Expense Date: Enter the date your committee incurred the expenditure obligation. (Remember: Political expenditure obligations your committee incurred and paid in this reporting period are entered on Schedule F1 obligations you incurred and paid in this reporting period are entered on Schedule F1 and expenditures made by credit card are disclosed on Schedule F4.)

Tell Me More About Incurred Expenditure Obligations

Expense Amount: Enter the amount of the incurred expenditure obligation.

Itemize box: Checking this box indicates that this incurred expenditure will be itemized on Schedule F2. The automatic default is to itemize. Your committee required to itemize incurred political expenditures that exceed $100 (in the aggregate) to a single payee. Your committee is required to itemize any non-political expenditure, regardless of the amount. If your committee incurred two or more political expenditures to the same payee, the total of which exceeded $100, enter each incurred political expenditure obligation separately and be sure the box is checked for each entry.

Incurred Political Expenditure Obligations of $100 or less. Although you are not required to do so, you may also itemize on Schedule F2 incurred political expenditures to a single payee that do not exceed $100 for the reporting period. If you do not itemize incurred political expenditures of $100 and less on Schedule F2, you must total all such incurred political expenditures and enter the lump sum total on the Totals page of this report. If you enter information about such incurred political expenditures here and remove the check from the "Itemize" box, the filing application will include the amount on the Totals page but the entry will not appear on Schedule F2.

Type of Expenditure: Select whether the incurred expenditure was political or non-political. NOTE: As a practical matter, very few expenditures made from political contributions are non-political expenditures. For instance, expenditures for administrative expenses, banking fees, and professional dues are typically political expenditures.

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

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

Payee Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the payee of the expenditure obligation. If the payee is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the payee is an entity, enter the full name of the entity.

Payee Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the payee of the expenditure obligation.

Expenditure Purpose. You must disclose the purpose of the expenditure in two parts: Category and Description. 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.

Examples of Acceptable Ways to Report Expenditure Purpose

Category: Select a category of goods, services, or other thing of value for which the incurred expenditure is made. If none of the listed categories apply, select "Other" and enter your own category.

Description: Enter a brief statement or description of the committee activity that is conducted by making the incurred 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. State whether the expenditure was to support or oppose a candidate, officeholder, political party, or ballot measure, and identify the candidate, officeholder, political party, or ballot measure. If your incurred expenditure was a contribution to a candidate or officeholder, or to another committee, enter “political contribution” and identify the recipient.

Expenditure For Out-of-State Travel? Check this box if the expenditure was for travel outside of the state of Texas. The description of a political expenditure for out-of-state travel must include additional detailed information. To enter the required information, click on the "Enter Travel Info" button that activates when you check the box. This information will be included in your report on Schedule T.

Direct Expenditure to Benefit C/OH?: Check this box if the expenditure was a direct campaign expenditure to benefit a candidate or officeholder (C/OH). The description of a direct campaign expenditure to benefit a C/OH must include additional information about the C/OH. To enter the required information, click on the "Enter Candidate Info" button that activates when you check the box. This information will be included in your report on Schedule F2. Do not complete this section if the expenditure was not a direct campaign expenditure NOTE: Do NOT complete this section if your committee is the principal political committee for a political party in the state or in a county and the direct campaign expenditure is made on behalf of a slate of two or more nominees of the party.

Example: If your committee made an expenditure to prepare and distribute an endorsement letter in support of a candidate and your committee did not get the candidate’s approval before you made the expenditure, your committee made a direct campaign expenditure. However, if your committee asked for and received the candidate’s approval before making the expenditure, your committee made an in-kind contribution to the candidate.



GPAC: Schedule F4

NEW! Schedule F4 is a new schedule used to disclose information about expenditures made by credit card.  Effective September 1, 2015, you must disclose committee expenditures charged to a credit card on this schedule and identify the individual, entity, or vendor who receives payment from the credit card company.  (When your committee pays the credit card bill, you will disclose the payment to the credit card company on the appropriate disbursements schedule.) 

Schedule F4 is used to itemize expenditures your committee made by credit card that exceed $100 to one individual or entity during the reporting period.  If your committee had outgoing funds (such as investment purchases or political payments from political funds), or obligations that your committee has incurred but not yet paid, enter them on the applicable schedules associated with the categories shown on the Worksheet Summary page.  See Expenditures Made by Credit Card for more information.

Notice to Candidates and Officeholders: If your committee makes political expenditures or accepts political contributions in support of a candidate or officeholder, your committee must provide written notice to the candidate or officeholder who benefits from your committee's activity. The notice must be given before the end of the reporting period during which your committee made the political expenditures or accepted the political contributions. The notice must inform the person that your committee has made political expenditures or accepted political contributions on his or her behalf, and it must include the full name and address of the political committee and its campaign treasurer and an indication that the committee is a specific-purpose committee. NOTE: Such notices are not required if your committee is the principal political committee of a political party.

Reporting Tips to Avoid Common Pitfalls: Outgoing Expenditures

Expenditures Made By Credit Card List:  After you enter and save your first expenditure made by credit card, the filing application will begin a list of all credit card expenditures entered on Schedule F4 for this report. The list will display columns showing pertinent information for each payee:

The expenditures made by credit card list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete a previously entered credit card expenditure. To enter a new credit card expenditure, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding credit card expenditure(s) entered on this schedule.

To Individual or Entity? Indicate whether the payee is an individual or an entity.  

Note:  Disclose the name of the vendor who sold you the goods or services as the payee, NOT the credit card company.  You do not report the name of the credit card company on this schedule. 

Expense Date: Enter the date your committee made the expenditure by credit card.

Note:  There is a special reporting rule for expenditures made by credit card.  For reports due 30 days and 8 days before an election (pre-election reports) and for runoff reports, the date of the credit card expenditure is the date the credit card is used.  For other reports, the date of the credit card expenditure is either the date of the charge or the date the credit card statement is received.  A filer can never go wrong by disclosing the date of the expenditure as the date of the charge.  See Reporting Tips to Avoid Common Pitfalls: Outgoing Expenditures for more information. 

Expense Amount: Enter the amount of the credit card expenditure. 

Itemize box: Checking this box indicates that this credit card expenditure will be itemized on Schedule F4. The automatic default is to itemize. You are required to itemize political expenditures made by credit card that exceed $100 (in the aggregate) to a single payee. You are required to itemize any non-political expenditure made by credit card, regardless of the amount.  If your committee made two or more expenditures to the same payee, the total of which exceeded $100, enter each expenditure made by credit card separately and be sure the box is checked for each entry.

Credit Card Expenditures of $100 or less. Although you are not required to do so, you may also itemize on Schedule F4 political expenditures made by credit card to a single payee that do not exceed $100 for the reporting period. If you do not itemize political expenditures made by credit card of $100 and less on Schedule F4, you must total all such credit card expenditures and enter the lump sum total on the Schedule Subtotals page of this report. If you enter information about such credit card expenditures here and remove the check from the "Itemize" box, the filing application will include the amount on the Totals page but the entry will not appear on Schedule F4.

Check if Austin, TX officeholder living expense: For credit card expenditures made on or after July 1, 2014, check this box only if the expenditure is an officeholder expense for living in Austin, Texas.

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

Type of Expenditure: Select whether the credit card expenditure was political or non-political. NOTE: As a practical matter, very few expenditures made from political contributions are non-political expenditures. For instance, expenditures for administrative expenses, banking fees, and professional dues are typically political expenditures.

Payee Name (First, Last, Title, Suffix; or Entity Name): Enter the full name of the payee of the credit card expenditure. If the payee is an individual, enter the full name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional). If the payee is an entity, enter the full name of the entity.  Note:  Disclose the name of the vendor who sold you the goods or services as the payee, NOT the credit card company.  You do not report the name of the credit card company on this schedule. 

Payee Address (Street Address, Country, City, State, Zip Code): Enter the complete address of the payee of the expenditure obligation.

Expenditure Purpose. You must disclose the purpose of the expenditure in two parts: Category and Description. 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.

Examples of Acceptable Ways to Report Expenditure Purpose

Category: Select a category of goods, services, or other thing of value for which the credit card expenditure is made. If none of the listed categories apply, select "Other" and enter your own category.

Note:  Do not select “Credit Card Payment” as the category for an expenditure made by credit card when an individual, entity, or vendor receives payment from the credit card company.  Instead, select the category that corresponds to the goods, services, or other thing of value purchased from the individual, entity, or vendor. 

Description: Enter a brief statement or description of the committee activity that is conducted by making the credit card 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. If your credit card expenditure was a contribution to a candidate or officeholder, or to another committee, enter “political contribution” and identify the recipient.

Expenditure For Out-of-State Travel? Check this box if the expenditure was for travel outside of the state of Texas. The description of a political expenditure for out-of-state travel must include additional detailed information. To enter the required information, click on the "Enter Travel Info" button that activates when you check the box. This information will be included in your report on Schedule T.

Direct Expenditure to Benefit C/OH?: Check this box if the expenditure was a direct campaign expenditure to benefit a candidate or officeholder (C/OH). The description of a direct campaign expenditure to benefit a C/OH must include additional information about the C/OH. To enter the required information, click on the "Enter Candidate Info" button that activates when you check the box. This information will be included in your report on Schedule F4. Do not complete this section if the expenditure was not a direct campaign expenditure. NOTE:  Do NOT complete this section if your committee is the principal political committee for a political party in the state or in a county and the direct campaign expenditure is made on behalf of a slate of two or more nominees of the party.

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



GPAC: Out-of-State Travel Information

Non-monetary (In-kind) Contribution or Political Expenditure for Travel Outside of Texas: In addition to the required information you enter on the applicable political contribution or expenditure schedule, the description of an in-kind contribution, in-kind pledge, or political expenditure for travel outside of the state of Texas must include other detailed information. The required additional detailed information you enter on this screen will be included in your report on Schedule T.

Travel Information List: After you enter and save additional travel information for an in-kind contribution, in-kind pledge, or political expenditure, the filing application will begin a list of all travel information entered for each in-kind contribution, in-kind pledge, or expenditure. The filing application will display the name of the contributor or payee, as applicable, the date, and the amount of the in-kind contribution, in-kind pledge, or expenditure for which you are entering detailed travel information. The list will display columns showing pertinent information for each travel entry:

The travel information list will be the first screen you see each time you return to this schedule. From this list, you will be able to Edit or Delete previously entered travel information. To enter additional travel information for this in-kind contribution, in-kind pledge, or expenditure, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column. You may also use the Memo button to provide additional explanation regarding travel information entered on this schedule.

Note: At the top of the entry screen, the filing application will display the name of the contributor or payee, as applicable, the date, and the amount of the in-kind contribution, in-kind pledge, or expenditure for which you are entering additional travel information. If you need to enter travel information for a different in-kind contribution, in-kind pledge, or expenditure, check the “Expenditure for Out of State travel” box on the entry screen for the in-kind contribution, in-kind pledge, or expenditure that you wish to edit, and click on the Enter Travel Info button that activates when you check the box.

Name of Person Traveling (First, Last, Title, Suffix): Enter the full name of the person or persons traveling on whose behalf the in-kind contribution or pledge was accepted or the expenditure was made. Enter the person's name, first, last, and suffix (Jr., III, etc.) if applicable (title is optional).

Entering multiple persons traveling. If you need to enter multiple persons traveling for this trip, enter the name of the first person and complete the rest of the fields on the screen. Then click "Save and Duplicate" at the bottom of the screen, which will allow you to enter another person in the "Name" fields and preserve or change the information for the other fields, as needed. Repeat the process until you have entered all persons traveling on this trip.

Transportation Type: Select the method of travel (i.e. airplane, automobile, railroad, boat, etc.). If none of the listed transportation types apply, select "Other" and enter your own transportation type.

Departure City: Enter the name of the departure city or the name of each departure location.

Entering multiple departure locations. If you need to enter multiple departure locations for this trip, enter the first location and complete the rest of the fields on the screen. Then click "Save and Duplicate" at the bottom of the screen, which will allow you to enter another departure location in the "Departure City" field and preserve or change the information for the other fields, as needed. Repeat the process until you have entered all departure locations for this trip.

Arrival City: Enter the name of the arrival (destination) city or the name of each destination location.

Entering multiple destination locations. If you need to enter multiple destination locations for this trip, enter the first location and complete the rest of the fields on the screen. Then select "Save and Duplicate" at the bottom of the screen, which will allow you to enter another destination location in the "Arrival City" field and preserve or change the information for the other fields, as needed. Repeat the process until you have entered all destination locations for this trip.

Departure Date: You are required to disclose the dates on which the travel occurred. Enter the departure date in this field.

Arrival Date: You are required to disclose the dates on which the travel occurred. Enter the arrival date in this field.

Travel Purpose: Enter the campaign or officeholder purpose of the travel, including the name of a conference, seminar, or other event.



GPAC: Direct Expenditures – Candidate Information

Direct Expenditures to Benefit a Candidate/Officeholder: If you made a direct campaign expenditure payment to benefit a candidate or officeholder, you must include additional information about the candidate/officeholder. Do not complete this section if the expenditure was not a direct campaign expenditure.

Example: If you made an expenditure to prepare and distribute an endorsement letter in support of a candidate and you did not get the candidate’s approval before you made the expenditure, you made a direct campaign expenditure. However, if you asked for and received the candidate’s approval before making the expenditure, you made an in-kind contribution to the candidate.

Direct Expenditure Candidate Information List: After you enter and save candidate information for a direct campaign expenditure, the filing application will begin a list of all the candidate information entered for this expenditure. The filing application will display the payee name, date, and amount of the expenditure for which you are entering detailed candidate information. The list will display columns showing pertinent information for each candidate information entry:

The direct expenditure candidate information list will be the first screen you see each time you return to the “Enter Candidate Info” entry screen. From this list, you will be able to Edit or Delete previously entered candidate information. To enter information regarding additional candidates for this expenditure, click the Add button located below the list. You can also sort the list in ascending or descending order by clicking on the column header in which you are interested or search the list by entering the search word in the field at the top of each column.

Note: At the top of the entry screen, the filing application will display the payee name, date, and amount of the expenditure for which you are entering detailed candidate information. If you need to enter candidate information for a different direct campaign expenditure, check the “Direct Expenditure to Benefit C/OH” box on the entry screen for the expenditure that you wish to edit, and click on the Enter Candidate Info button that activates when you check the box.

Candidate Name (First, Last, Title, Suffix): Enter the full name of the candidate or officeholder who benefits from the direct expenditure. The title is optional.

Entering multiple candidates benefited. If you need to enter information for multiple candidates benefited by this expenditure, enter the name of the first candidate and complete the rest of the fields on the screen. Then click “Save and Add Another” at the bottom of the screen, which will save the current entry and allow you to enter information for another candidate. Repeat the process until you have entered all candidates benefited by this expenditure.

Office Held: Enter the office currently held by the candidate or officeholder who benefits from the expenditure, if applicable.

District/Place: Enter the district, precinct, or other designation of the office currently held by the candidate or officeholder who benefits from the expenditure, if applicable.

Office Sought: Enter the office sought by the candidate or officeholder who benefits from the expenditure.

District/Place: Enter the district, precinct, or other designation of the office sought by the candidate or officeholder who benefits from the expenditure, if applicable.



GPAC: Schedule Subtotals

Schedule Subtotals is a new page of the reporting form intended to supplement the report totals (cover sheet, page 2). This page displays the calculated Subtotal for each report schedule, based on the amounts you entered on the schedule entry screen (reported itemized and reported unitemized) and any other unitemized total you enter as a lump sum amount here (user entered lump sum unitemized).

You are always required to itemize or report detailed information for contributions, expenditures, and loans over a certain monetary threshold. The thresholds vary depending on the type of activity (see "Itemization Thresholds" below). For smaller contributions, expenditures, and loans that do not exceed the threshold (in the aggregate from a single source), you may report them in one of two ways: 1) add them all together and enter the unitemized total as a lump sum; OR 2) enter the detailed information on the schedule entry screen (and choose to itemize or not).

Note: If your committee qualifies and chooses to use the $100 itemization threshold for contributions disclosed in this report, you must check the Higher Contribution Itemization Threshold box on the Cover Sheet page.

Itemized transactions: You chose to enter the detailed information on the schedule entry screen AND the "itemize" box is checked. The filing application calculates the sum of the entries for each schedule and the amount is displayed in the Reported Itemized column for the applicable schedule.

Unitemized transactions: Depending on your choice of entry, your unitemized transactions are shown under one of the following columns:

Reported Unitemized – You chose to enter the detailed information on the schedule entry screen and the "itemize" box is NOT checked. The transaction will remain unitemized, unless you manually check the "itemize" box or you enter additional transactions from/to the same source which cause the aggregate total to exceed the itemization threshold.

User Entered Lump Sum Unitemized – You chose not to enter the detailed information, but rather to enter the total of all your unitemized transactions as a lump sum for the applicable schedule. You must manually enter the lump sum total. DO NOT INCLUDE in a lump sum total any transactions for which you chose to enter detailed information.

Itemization Thresholds for Each Schedule: To return to the instructions for each schedule, click on the applicable link.

Monetary Political Contributions (A1) – You are not required to itemize contributions (in the aggregate from a single source) of $50 or less (or $100 or less if committee qualifies). If not entered on this schedule, you must enter a lump sum.

Monetary Contributions from Corporation or Labor Organization (C1) - This schedule is only for political committees that support or oppose measures exclusively. There is no itemization threshold for this schedule. You must itemize all monetary contributions from a corporation or labor organization.

Loans (E) – You are not required to itemize loans (in the aggregate from a single source) of $50 or less from a person other than a financial institution. If not entered on this schedule, you must enter a lump sum. You must itemize all loans from financial institutions regardless of the amount.

Interest, Credits, Gains, Refunds, and Contributions Returned to Filer (K) – You are not required to itemize any credit, gain, refund, or interest (in the aggregate from a single source) of $100 or less, other than contributions returned to your committee. You must itemized all returned contributions, regardless of the amount. You are not required to enter a lump sum for this schedule.

Political Expenditures from Political Contributions (F1) – You are not required to itemize political expenditures (in the aggregate to a single payee) of $100 or less. If not entered on this schedule, you must enter a lump sum.

Non-political Expenditures from Political Contributions (I) – There is no itemization threshold for this schedule. You must itemize all non-political expenditures from political contributions.

Purchase of Investments from Political Contributions (F3) – You are not required to itemize investments (in the aggregate from a single source) of $100 or less. You are not required to enter a lump sum for this schedule.

Non-monetary (In-kind) Political Contributions (A2) – You are not required to itemize contributions (in the aggregate from a single source) of $50 or less (or $100 or less if committee qualifies). If not entered on this schedule, you must enter a lump sum.

Pledged Contributions (B) - You are not required to itemize pledges (in the aggregate from a single source) of $50 or less. If not entered on this schedule, you must enter a lump sum.

Non-monetary (in-kind) Contributions from Corporation or Labor Organization (C2) - This schedule is only for political committees that support or oppose measures exclusively. There is no itemization threshold for this schedule. You must itemize all non-monetary contributions from a corporation or labor organization.

Monetary Support from Corporation or Labor Organization (C3)This schedule is only for general-purpose political committees that accept support from corporations or labor organizations to establish or administer the committee or to solicit contributions to the committee from the employees, stockholders, or members of the corporation or labor organization and their families. There is no itemization threshold for this schedule. You must itemize all such monetary payments made by a corporation or labor organization in support of your committee.

Non-monetary Support from Corporation or Labor Organization (C4)This schedule is only for general-purpose political committees that accept support from corporations or labor organizations to establish or administer the committee or to solicit contributions to the committee from the employees, stockholders, or members of the corporation or labor organization and their families. There is no itemization threshold for this schedule. You must itemize all such non-monetary support accepted from a corporation or labor organization.

Pledged Contributions from Corporation or Labor Organization (D)This schedule is only for political committees that support or oppose measures exclusively. There is no itemization threshold for this schedule. You must itemize all monetary and non-monetary pledges from a corporation or labor organization.

Unpaid Incurred Obligations (F2) – You are not required to itemize incurred but not yet paid political expenditures (in the aggregate to a single payee) of $100 or less. If not entered on this schedule, you must enter a lump sum. You are required to itemize all incurred but not yet paid non-political expenditures, regardless of the amount.

Expenditures Made by Credit Card (F4) – You are not required to itemize political expenditures made by credit card (in the aggregate from a single source) of $100 or less.  If not entered on this schedule, you must enter a lump sum.  You are required to itemize all non-political expenditures made by credit card, regardless of the amount. 



GPAC: Report Totals (Cover Sheet, Page 2)

You are required to include in your committee's campaign finance report the following total amounts of contributions, expenditures, and loans:

1. Total Unitemized Political Contributions (other than pledges, loans or guarantees of loans): (The total amount is automatically calculated based on your entries.) This is the sum total of the unitemized contribution amounts shown on the Subtotals page under Monetary Contributions (A1) and Non-Monetary (In-kind) Contributions (A2) for:

Reported Unitemized (contributions of $50 or less (or $100 or less if committee qualifies) in the aggregate from a contributor for which you entered detailed information on the schedule entry screen and did not check the "itemize" box); plus

User Entered Lump Sum Totals (contributions of $50 or less (or $100 or less if committee qualifies) in the aggregate from a contributor which you entered as a lump sum instead of detailing on the schedule entry screen).

Note: If your committee qualifies and chooses to use the $100 itemization threshold for contributions disclosed in this report, you must check the Higher Contribution Itemization Threshold box on the Cover Sheet page.

2. Total Political Contributions (other than pledges, loans or guarantees of loans): (The total amount is automatically calculated based on your entries.) This is the sum total of all political contributions you accepted in the reporting period. It includes the total amount shown on Line 1 (total unitemized contributions of $50 or less or $100 or less if committee qualifies) plus the total Reported Itemized (contributions which you itemized on the schedule entry screen) amounts shown on the Subtotals page under Monetary Contributions (A1), Monetary Contributions from Corporation or Labor Organization (C1), Non-Monetary (In-kind) Contributions (A2), Non-monetary (In-kind) Contributions from Corporation or Labor Organization (C2), Monetary Support from Corporation or Labor Organization (C3), and Non-monetary Support from Corporation or Labor Organization (C4).

3. Total Unitemized Political Expenditures of $100 or less: (The total amount is automatically calculated based on your entries.) This is the sum total of the unitemized political expenditure amounts shown on the Subtotals page under Political Expenditures (F1), Unpaid Incurred Obligations (F2), and Expenditures Made by Credit Card (F4) for:

Reported Unitemized (expenditures of $100 or less in the aggregate to a payee for which you entered detailed information on the schedule entry screen and did not check the "itemize" box); plus

User Entered Lump Sum Totals (expenditures of $100 or less in the aggregate to a payee which you entered as a lump sum instead of detailing on the schedule entry screen).

4. Total Political Expenditures: (The total amount is automatically calculated based on your entries.) This is the sum total of all political expenditures you made in the reporting period. It includes the total amount shown on Line 3 (total unitemized political expenditures of $100 or less) plus the total Reported Itemized (expenditures which you itemized on the schedule entry screen) amounts shown on the Subtotals page under Political Expenditures (F1), Unpaid Incurred Obligations (F2), and Expenditures Made by Credit Card (F4).

5. Total Political Contributions Maintained as of the Last Day of the Reporting Period: (The total amount is a required field that you must manually enter here.) 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 "0.00" if your committee does not maintain political contributions, including interest or other income earned 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; 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.; and the balance of political contributions accepted and held in any online fundraising account over which the filer can exercise control by making a withdrawal, expenditure, or transfer.

6. Total Principal Amount of all Outstanding Loans as of the Last Day of the Reporting Period: (The total amount is a required field that you must manually enter here.) Enter the aggregate outstanding principal amount of all loans accepted for political purposes as of the last day of the reporting period. Enter "0.00" if your committee did not accept any loans during the period covered and has no outstanding loans as of the last day of the reporting period. The "total outstanding loans" must include outstanding principal of loans made in this reporting period as well as outstanding principal of loans made previously. (This is different from the information reported on Loans (Schedule E). Only loans accepted during the period covered by the report are entered on Schedule E.)

7. Total Unitemized Pledges: (The total amount is automatically calculated based on your entries. Note: A printed copy of your report will display this total on Schedule B and not on Cover Sheet page 2.) This is the sum total of the unitemized pledge amounts shown on the Subtotals page under Pledged Contributions (B) for:

Reported Unitemized (pledges of $50 or less in the aggregate from a contributor for which you entered detailed information on the schedule entry screen and did not check the "itemize" box); plus

User Entered Lump Sum Totals (pledges of $50 or less in the aggregate from a contributor which you entered as a lump sum instead of detailing on the schedule entry screen).

8. Total Unitemized Loans: (The total amount is automatically calculated based on your entries. Note: A printed copy of your report will display this total on Schedule E and not on Cover Sheet page 2.) This is the sum total of the unitemized loan amounts shown on the Subtotals page under Loans (E) for:

Reported Unitemized (loans of $50 or less in the aggregate from a lender (other than a financial institution) for which you entered detailed information on the schedule entry screen and did not check the "itemize" box); plus

User Entered Lump Sum Totals (loans of $50 or less in the aggregate from a lender (other than a financial institution) which you entered as a lump sum instead of detailing on the schedule entry screen).



GPAC: Report Error Check

Report Error Check is a tool to assist you in fulfilling your reporting requirements. The Error Check details errors and omissions in the data entry; it does not verify that the report has satisfied all legal requirements. You should review the applicable TEC Guide and the filing application PAGE HELP to ensure that ALL required information is included before you file your report.

If the Error Check finds errors in your report, the errors will be listed for you in a table on this screen. You can also click the View as PDF button to view the error list as an Adobe Acrobat .PDF file (requires Adobe Acrobat reader or equivalent viewer to view) or click the View as Excel button to view the error list in a Microsoft Excel spreadsheet.

The errors list includes the following information:

Severity: The error records are ranked in terms of severity:

HIGH: These are major omissions in information that indicate non-compliance with certain reporting requirements (such as not entering the amount of total political contributions maintained as of the last day of the reporting period under Report Totals). This information is considered very important and you MUST CORRECT these errors in order to file the report.

LOW or MEDIUM: These are omissions or errors in other information that indicate non-compliance with certain reporting requirements (such as not entering address information for a contributor or payee). You should correct these errors to be in legal compliance with your reporting requirements. You may, however, choose to accept these errors and file the report as is. NOTE: If you file the report with errors, you could be subject to a sworn complaint for reporting violations.

Tracking Information: This column shows the transaction (contribution, loan, etc.) containing the error and other information to help you identify the transaction.

Error Record: This column shows the name of the data field containing the error and provides a link directly to the entry screen where the error is located. After correcting the error and saving the transaction, you may run the Error Check again by clicking the Check For Errors link in the Report Menu navigation sidebar always displayed down the left side of your screen.

Message: This column provides a brief explanation of the required information that is missing or in error.



GPAC: Correction Affidavit

A filer who files a corrected report must submit a Correction Affidavit. The affidavit must identify the information that has changed. The affidavit also provides check boxes for your use in swearing to certain statutory provisions regarding the corrected report, if applicable.

Explanation of Correction: Use this box to explain why there were error(s) on the original report, what information is being corrected, and how the new information is different from the information on the original report. You may also use this area to request a waiver or reduction of a late-filing penalty for this correction, if any, and state the basis of your request.

Sworn Statement Check Boxes: Check the box next to any and all applicable statements.

For Any Corrected Report: Check this box if you are filing this corrected report not later than the 14th business day after the date you learned that the report as originally filed is inaccurate or incomplete and any error or omission in the report as originally filed was made in good faith.

A corrected report (other than an 8th Day Before Election Report or a Daily Pre-election Report) filed with the TEC after its due date is not considered late for purposes of late-filing penalties if the report meets this "14th business day in good faith" statutory provision.

A correction to an 8th Day Before Election Report must also meet the "14th business day in good faith" statutory provision, however, the corrected report could be subject to a late-filing penalty unless the report as originally filed substantially complies with the applicable law as determined by the Ethics Commission. The person responsible for filing the report may request a waiver or reduction of any late-filing penalty assessed.

A correction to a Daily Pre-election Report filed after the original report's filing deadline is subject to a late-filing penalty. The person responsible for filing the report may request a waiver or reduction of any late-filing penalty assessed.

For Corrections to Semiannual Reports: Effective September 1, 2011, a Semiannual Report (due January 15 or July 15) that is amended/corrected before the eighth day after the original report was filed is considered to have been filed on the date the original report was filed. A Semiannual Report that is amended/corrected on or after the eighth day after the original report was filed is considered to have been filed on the date the original report was filed if: (1) the amendment/correction is made before any complaint is filed with regard to the subject of the amendment/correction; and (2) the original report was made in good faith and without intent to mislead or misrepresent the information contained in the report.

Correction Tables: Any corrections made to this report are listed in a table below according to the type of correction (added, updated, or deleted). Only the applicable table(s) will display. If you make additional changes before you file the report, those changes will be reflected here.

Added Record Table: This table contains any new records you entered in this corrected report that were not previously disclosed in the original report.

Updated Record Table: This table contains any records you changed in this corrected report that were previously disclosed incorrectly in the original report.

Deleted Record Table: This table contains any records you deleted in this corrected report that were previously disclosed in error in the original report.

Each table includes columns with the following information:

Record Type and Tracking Information: Shows the type of transaction (contribution, loan, expenditure, etc.) that you added, updated, or deleted, and other information to help you identify the transaction.

Record Detail: Shows the specific data you added, updated, or deleted to help you identify the transaction.



GPAC: Dissolution Report Affidavit

You must file a Dissolution report in order to dissolve the committee. Your committee may file a Dissolution report if your committee expects to have no further reportable activity. There is not a fixed deadline for this report. A Dissolution report terminates the appointment of campaign treasurer (Form GTA) and relieves the campaign treasurer of the duty to file additional reports. (In this case, the Dissolution report serves as the treasurer’s termination report.) A Dissolution report does not relieve the campaign treasurer of his or her responsibility for any delinquent reports or outstanding civil penalties. Remember: A political committee may not make or authorize political expenditures or accept political contributions without having a campaign treasurer appointment (GTA) on file.

Dissolution Report Affidavit: This page includes the Dissolution report affidavit language. You must agree to and acknowledge the affidavit to indicate that you understand the consequences of filing a Dissolution report. To do so, select the radio button next to the statement, “I agree to and acknowledge the above affidavit.”

If your committee intends to have additional campaign activity and is not ready to file a Dissolution report, select the radio button next to the statement, “I do not agree to the above affidavit.” You will have some options as to how you wish to continue:

Continue Working on a Different Report Type: (This option is only available if you started the Dissolution report in combination with another report type.) Selecting this option will return you to the “Cover Sheet” screen. From here, you can select “Clear This Report?” if you do not wish to file a Dissolution report at this time.

Go Back to My Reports Page: Selecting this option will return you to the “Manage My Reports” screen without creating the Dissolution report. From here, you can continue working on an in-progress report or start a new report.

Return to Dissolution Report Affidavit: Selecting this option will return you to the Dissolution Report Affidavit screen. From here, you can choose to agree to the Dissolution report affidavit in order to continue with the Dissolution report.



GPAC: Appendix

Change Of Status

A change in political activity may mean that a political committee has changed from a specific-purpose political committee (SPAC) to a general-purpose political committee (GPAC/MPAC) or vice versa. If this happens, the committee is subject to new filing requirements.

SPAC becoming a GPAC/MPAC. If an SPAC engages in activities that make the committee a GPAC/MPAC, the committee must file a new campaign treasurer appointment (on Form GTA) with the Ethics Commission before it may accept more than $500 in total political contributions or make more than $500 in total political expenditures as a GPAC/MPAC. On Form GTA, the committee may choose whether to file according to the regular filing schedule (filer type GPAC) or monthly filing schedule (filer type MPAC).

In addition to filing Form GTA with the Ethics Commission, the campaign treasurer of the new GPAC/MPAC must give notice of the change in status to the filing authority with whom the committee filed reports as an SPAC. This notice is due no later than the due date for the next report the committee would have had to file as an SPAC. The notice must state that the committee will file future reports as a GPAC/MPAC and that those reports will be filed with the Ethics Commission.

GPAC/MPAC becoming an SPAC. A GPAC or MPAC that chooses to limit its activities to the activities of an SPAC must file a new campaign treasurer appointment (on Form STA) with the appropriate filing authority. See "Where to File an Appointment of Campaign Treasurer" in the PAC guide. Further, the new SPAC may not make expenditures in an election supporting or opposing a candidate for a statewide office, the State Legislature, the State Board of Education, a multi-county district office, or a judicial district office unless it has had its appointment of campaign treasurer as an SPAC on file for at least 30 days before the election.

In addition to filing a new Form STA with the appropriate filing authority, the campaign treasurer of the new SPAC must give notice to the Ethics Commission of the change in status. This notice must be given to the Ethics Commission no later than the due date for the next report the committee would have had to file with the Ethics Commission if the committee had not become an SPAC. The notice must state that the committee will file future reports as an SPAC and must identify the filing authority with which those reports will be filed.

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Alternative Reporting Requirement for Some Committees

For a report due on or after September 1, 2005, a general-purpose committee with less than $20,000 in total political contributions maintained as of the last day of the preceding reporting period may choose to itemize incoming monetary political contributions that exceed $100 (instead of $50) from one person during the reporting period. If your committee qualifies for the higher itemization threshold, you may select it by checking the box on the Cover Sheet page of the report.

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Reporting Tips to Avoid Common Pitfalls: Outgoing Expenditures

You can never go wrong by disclosing the date the credit card was charged as the expenditure date. For 30-day and 8-day pre-election reports, the expenditure date is the date of the credit card charge, not the date of the credit card bill. For all other reports, the expenditure date may be either the date of the charge or the date of receipt of the credit card bill that includes the expenditure.

If you make an expenditure for goods or services to benefit another candidate, officeholder, or committee, disclose the vendor who sold you the goods or services as the payee. DO NOT disclose as the payee the name of the candidate, officeholder, or committee that benefitted from the expenditure. Include that person's name under the purpose description.

Did a staff worker make political payment(s) out of his or her personal funds? How you disclose the payment(s) depends on two things: 1) the aggregate total of those payments in the reporting period; and 2) whether or not you reimburse the staff worker in the same reporting period.

Staff Reimbursement Examples:

Case #1: The payment out of the staff worker's personal funds does not exceed $5,000 in the reporting period AND you reimburse the staff worker from political funds in the same reporting period – You will simply itemize the payment (if over the $100 itemization threshold) on Schedule F1 as if you made the expenditure directly to the vendor out of your political funds, with the name of the vendor who sold the goods or services as the payee for the expenditure. DO NOT disclose as the payee the name of your staff worker.

Case #2: The payment(s) out of the staff worker's personal funds are over $5,000 in the aggregate in the reporting period AND you reimburse the staff worker from political funds in the same reporting period – You will use a 3-step process, disclosing everything on the same report: (1) On Schedule E, disclose the total amount paid from the staff worker's personal funds as a loan from the staff worker to your campaign; (2) On Schedule F1, itemize the payments made by your staff worker separately, with the names of the vendors who sold the goods or services to your staff worker as the payees for the expenditures. DO NOT disclose as the payee the name of your staff worker; and (3) On Schedule F1, disclose the payment to your staff worker for the reimbursement of the loan.

Case #3: The payment(s) out of the staff worker's personal funds do not exceed $5,000 in the aggregate in the reporting period BUT you reimburse the staff worker from political funds in a different reporting period – You will use a 3-step process, disclosing steps 1 and 2 on the same report and step 3 later, when the reimbursement occurs: (1) On Schedule E, disclose the total amount paid from the staff worker's personal funds as a loan from the staff worker to your campaign; (2) On Schedule F1, itemize the payments made by your staff worker separately, with the names of the vendors who sold the goods or services to your staff worker as the payees for the expenditures. DO NOT disclose as the payee the name of your staff worker; and (3) When you reimburse your staff worker, if ever, disclose on Schedule F1 of the report covering the period in which the reimbursement occurs the payment to your staff worker for the reimbursement of the loan.

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Examples Of Expenditures

This list is for illustrative purposes only. It is intended to provide helpful information and to assist filers in reporting the purpose of an expenditure. However, it is not, and is not intended to be, an exhaustive or an exclusive list of how a filer may permissibly report the purpose of an expenditure.

(1) Example: Candidate X is seeking the office of State Representative, District 2000. She purchases an airline ticket from ABC Airlines to attend a campaign rally within District 2000. The acceptable category for this expenditure is “travel in district.” The candidate activity that is accomplished by making the expenditure is to attend a campaign rally. An acceptable brief statement is “airline ticket to attend campaign event.”

(2) Example: Candidate X purchases an airline ticket to attend a campaign event outside of District 2000 but within Texas, the acceptable category is “travel out of district.” The candidate activity that is accomplished by making the expenditure is to attend a campaign event. An acceptable brief statement is “airline ticket to attend campaign or officeholder event.”

(3) Example: Candidate X purchases an airline ticket to attend an officeholder related seminar outside of Texas. The acceptable method for the purpose of this expenditure is by selecting the “travel out of district” category and completing the “Schedule T” (used to report travel outside of Texas).

(4) Example: Candidate X contracts with an individual to do various campaign related tasks such as work on a campaign phone bank, sign distribution, and staffing the office. The acceptable category is “salaries/wages/contract labor.” The candidate activity that is accomplished by making the expenditure is to compensate an individual working on the campaign. An acceptable brief statement is “contract labor for campaign services.”

(5) Example: Officeholder X is seeking re-election and makes an expenditure to purchase a vehicle to use for campaign purposes and permissible officeholder purposes. The acceptable category is “transportation equipment and related expenses” and an acceptable brief description is “purchase of campaign/officeholder vehicle.”

(6) Example: Candidate X makes an expenditure to repair a flat tire on a campaign vehicle purchased with political funds. The acceptable category is “transportation equipment and related expenses” and an acceptable brief description is “campaign vehicle repairs.”

(7) Example: Officeholder X purchases flowers for a constituent. The acceptable category is “gifts/awards/memorials expense” and an acceptable brief description is “flowers for constituent.”

(8) Example: Political Committee XYZ makes a political contribution to Candidate X. The acceptable category is “contributions/donations made by candidate/officeholder/political committee” and an acceptable brief description is “campaign contribution.”

(9) Example: Candidate X makes an expenditure for a filing fee to get his name on the ballot. The acceptable category is “fees” and an acceptable brief description is “candidate filing fee.”

(10) Example: Officeholder X makes an expenditure to attend a seminar related to performing a duty or engaging in an activity in connection with the office. The acceptable category is “fees” and an acceptable brief description is “attend officeholder seminar.”

(11) Example: Candidate X makes an expenditure for political advertising to be broadcast by radio. The acceptable category is “advertising expense” and an acceptable brief description is “political advertising.” Similarly, Candidate X makes an expenditure for political advertising to appear in a newspaper. The acceptable category is “advertising expense” and an acceptable brief description is “political advertising.”

(12) Example: Officeholder X makes expenditures for printing and postage to mail a letter to all of her constituents, thanking them for their participation during the legislative session. Acceptable categories are “advertising expense” OR “printing expense” and an acceptable brief description is “letter to constituents.”

(13) Example: Officeholder X makes an expenditure to pay the campaign office electric bill. The acceptable category is “office overhead/rental expense” and an acceptable brief description is “campaign office electric bill.”

(14) Example: Officeholder X makes an expenditure to purchase paper, postage, and other supplies for the campaign office. The acceptable category is “office overhead/rental expense” and an acceptable brief description is “campaign office supplies.”

(15) Example: Officeholder X makes an expenditure to pay the campaign office monthly rent. The acceptable category is “office overhead/rental expense” and an acceptable brief description is “campaign office rent.”

(16) Example: Candidate X hires a consultant for fundraising services. The acceptable category is “consulting expense” and an acceptable brief description is “campaign services.”

(17) Example: Candidate/Officeholder X pays his attorney for legal fees related to either campaign matters or officeholder matters. The acceptable category is “legal services” and an acceptable brief description is “legal fees for campaign” or “for officeholder matters.”

(18) Example: Candidate/Officeholder X makes food and beverage expenditures for a meeting with her constituents. The acceptable category is “food/beverage expense” and an acceptable brief statement is “meeting with constituents.”

(19) Example: Candidate X makes food and beverage expenditures for a meeting to discuss candidate issues. The acceptable category is “food/beverage expense” and an acceptable brief statement is “meeting to discuss campaign issues.”

(20) Example: Officeholder X makes food and beverage expenditures for a meeting to discuss officeholder issues. The acceptable category is “food/beverage expense” and an acceptable brief statement is “meeting to discuss officeholder issues.”

(21) Example: Candidate/Officeholder X makes food and beverage expenditures for a meeting to discuss campaign and officeholder issues. The acceptable category is “food/beverage expense” and an acceptable brief statement is “meeting to discuss campaign/officeholder issues.”

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Incurred Expenditure Obligations

The date of an expenditure is not necessarily the date that goods or services are received. It is the date on which you incur the obligation to make a payment, as long as the amount of the payment is "readily determinable." Generally, you know the amount of an expenditure (and therefore it is readily determinable) when the obligation is incurred, but in some cases you may not know the amount until the receipt of a periodic bill. An amount is readily determinable if the vendor can provide the amount at your request.

Example 1: 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 and disclose that unpaid incurred obligation on Schedule F2 in the July 15 semiannual report covering the period in which the unpaid obligation is incurred. (Note: When the filer makes the payment, he will disclose it as an outgoing payment on Schedule F1 in the report covering the period in which he pays the expenditure.)

Example 2: A filer maintains a campaign office. The filer does not know the cost of the office's June utilities until she receives the periodic monthly bill on July 16th. The filer will not disclose the expense as an unpaid incurred obligation on Schedule F2 in the July 15 semiannual report, since the amount was not readily determinable until after the end of the semiannual reporting period.

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Expenditures Made by Credit Card

Beginning on September 1, 2015, all expenditures made by credit card must be reported on a new schedule:   "Expenditures Made by Credit Card” Schedule (F4). This requirement applies to filers of electronic and paper campaign finance reports, including candidates, officeholders, political committees, political parties, and direct campaign expenditure filers.

When a credit card is used to make a reportable expenditure, the expenditure must be reported on the new schedule by identifying the name and address of the vendor who sold the goods or services, NOT the credit card company that issued the credit card. The date, amount, and purpose of the expenditure must also be disclosed, in addition to other information.

Once the credit card bill is paid, the payment must also be reported using the appropriate existing disbursement schedule (e.g., Schedule F1, Schedule G, Schedule H, or Schedule I) by identifying the credit card company that receives the payment. The date, amount, and purpose of the payment must also be disclosed, in addition to other information.

Please see the following examples of reporting expenditures made by credit card:

Example 1:  Candidate Using Credit Card to Make a Political Expenditure and Using Political Contributions to Pay the Credit Card Bill in the Same Reporting Period:

A candidate for non-judicial office uses her credit card to buy $1,000 in campaign office supplies from an office store. During the same reporting period, the candidate makes a payment from her political contributions account to pay the $1,000 credit card bill.

To report that activity, the candidate would report all of the following on a campaign finance report (Form C/OH) covering the period in which she made the credit card charge and sent the payment to the credit card company:

  • For the credit card charge:  a $1,000 expenditure on the “Expenditures Made by Credit Card” Schedule (F4). The schedule identifies the office store as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Office Overhead/Rental Expense,” and a description as “Campaign Office Supplies.” In Section 9 of the schedule, the box for “Political” is also checked.
  • For the payment to the credit card company:  a $1,000 expenditure on the “Political Expenditures from Political Contributions” Schedule (F1). The schedule identifies the credit card company as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Credit Card Payment,” and a description as “Payment of credit card bill for campaign office supplies.”
  • Both $1,000 amounts reported on each schedule will also be included in the appropriate sections of Cover Sheet Pages 2 and 3.

Example 2:  Candidate Using Credit Card to Make a Political Expenditure and Using Personal Funds to Pay the Credit Card Bill in the Same Reporting Period:

A candidate for non-judicial office uses his credit card to purchase $3,000 in political advertising materials from a print shop. During the same reporting period, the candidate makes a payment from his personal funds account to pay the $3,000 credit card bill.

To report that activity, the candidate would report all of the following on a campaign finance report (Form C/OH) covering the period in which he made the credit card charge and sent the payment to the credit card company:

  • For the credit card charge:  a $3,000 expenditure on the “Expenditures Made by Credit Card” Schedule (F4). The schedule identifies the print shop as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Advertising Expense,” and a description as “Political Advertising Materials.” In Section 9 of the schedule, the box for “Political” is also checked.
  • For the payment to the credit card company:  a $3,000 expenditure on the “Political Expenditures Made from Personal Funds” Schedule (G). The schedule identifies the credit card company as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Credit Card Payment,” and a description as “Payment of credit card bill for political advertising materials.”  If the candidate intends to seek reimbursement from political contributions, the candidate may also check the appropriate box in Section 6.
  • Both $3,000 amounts reported on each schedule will also be included in the appropriate sections of Cover Sheet Pages 2 and 3.

Example 3:  Political Committee Using Credit Card to Make a Political Expenditure and Using Political Contributions to Pay the Credit Card Bill in Different Reporting Periods:

A general-purpose committee uses its credit card to buy $500 in political advertising in a newspaper. The committee receives the statement from the credit card company but does not send a payment until after the reporting period ends. When the committee sends a payment to the credit card company, it makes a $500 payment from its political contributions account.

To report the credit card charge, the committee’s campaign treasurer would report all of the following on a campaign finance report (Form GPAC) covering the period in which it made the credit card charge:

  • A $500 expenditure on the “Expenditures Made by Credit Card” Schedule (F4). The schedule identifies the newspaper as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Advertising Expense,” and a description as “Political Advertising.” In Section 9 of the schedule, the box for “Political” is also checked.
  • The $500 amount reported on the “Expenditures Made by Credit Card” Schedule (F4) will also be included in the appropriate sections of Cover Sheet Pages 2 and 3.

To report the payment to the credit card company, the committee’s campaign treasurer would also report all of the following on a campaign finance report (Form GPAC) covering the period in which it made the payment to the credit card company:

  • A $500 expenditure on the “Political Expenditures from Political Contributions” Schedule (F1). The schedule identifies the credit card company as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Credit Card Payment,” and a description as “Payment of credit card bill for political advertising.”
  • The $500 amount reported on the “Political Expenditures from Political Contributions” Schedule (F1) will also be included in the appropriate sections of Cover Sheet Pages 2 and 3.

Example 4: Candidate Using Credit Card to Make a Political Expenditure and Using Political Contributions to Pay the Credit Card Bill in Different Reporting Periods:

A candidate for judicial office uses her credit card to buy $500 in political advertising in a newspaper. The candidate receives the statement from the credit card company but does not send a payment until after the reporting period ends. When the candidate sends a payment to the credit card company, she makes a $500 payment from her political contributions account.

To report the credit card charge, the candidate would report all of the following on a campaign finance report (Form JC/OH) covering the period in which she made the credit card charge:

  • A $500 expenditure on the “Expenditures Made by Credit Card” Schedule (F4). The schedule identifies the newspaper as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Advertising Expense,” and a description as “Political Advertising.” In Section 9 of the schedule, the box for “Political” is also checked.
  • The $500 amount reported on the “Expenditures Made by Credit Card” Schedule (F4) will also be included in the appropriate sections of Cover Sheet Pages 2 and 3.

To report the payment to the credit card company, the candidate would also report all of the following on a campaign finance report (Form JC/OH) covering the period in which the payment to the credit card company was made:

  • A $500 expenditure on the “Political Expenditures from Political Contributions” Schedule (F1). The schedule identifies the credit card company as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Credit Card Payment,” and a description as “Payment of credit card bill for political advertising.”

The $500 amount reported on the “Political Expenditures from Political Contributions” Schedule (F1) will also be included in the appropriate sections of Cover Sheet Pages 2 and 3.



GPAC: Glossary

A

Accepting a Contribution: A committee must report contributions that the committee has accepted. Receipt is different from acceptance. A decision to accept a contribution must be made by the end of the reporting period during which the contribution is received.

Failure to make a determination about acceptance or refusal: If you fail to make a determination to accept or refuse a contribution by the end of the reporting period, the contribution is considered to have been accepted.

Returning refused contributions: If you receive a political contribution but do not accept it, you must return the contribution not later than the 30th day after the end of the reporting period in which the contribution was received. If you fail to do so, the contribution is considered to have been accepted.

B

C

Corporation: Includes 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.

D

Direct Campaign Expenditure: A "direct campaign expenditure" to benefit a candidate or officeholder is not a "political contribution" to that candidate or officeholder. A direct campaign expenditure is a campaign expenditure made 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 you made an expenditure to prepare and distribute an endorsement letter in support of a candidate and you did not get the candidate’s approval before you made the expenditure, you made a direct campaign expenditure. However, if you asked for and received the candidate’s approval before making the expenditure, you made an in-kind contribution to the candidate.

E

F

Financial Institution: A corporation that has been legally engaged in the business of making loans for more than one year.

Full Name of the Contributor: Texas law does not allow anonymous contributions. Even if you do not itemize a contribution, you must maintain a record of all the information related to a contribution for two years after the deadline for filing the report. You must also identify the actual source of a contribution, not an intermediary.

G
H
I
J
K
L
M

N

Non-Monetary Support: Support provided by a corporation or labor organization through the use of goods or services to either establish or administer your committee, or solicit contributions to your committee from the employees, stockholders, or members of the corporation or labor organization and their families. Examples of non-monetary support include:

• The use of corporate or labor organization office space

• The use of a corporate or labor organization mailing list

• The use of any other corporate or labor organization asset

Non-Political Expenditure: An expenditure that is neither a campaign expenditure nor an officeholder expenditure. As a practical matter, very few expenditures made from political contributions are non-political expenditures. For instance, expenditures for administrative expenses, banking fees, and professional dues are typically political expenditures. Examples of non-political expenditure:

• Charitable donation, if you receive no benefit in return

• A political committee uses political contributions to pay a lobbyist to work on legislative matters

O

Officeholder Expenditure: A payment or agreement to pay certain expenses in connection with an officeholder’s duties or activities, if the expenses are not reimbursable with public money.

Austin Texas Officeholder Living Expense: refers to payments made to defray ordinary and necessary expenses incurred in connection with the performance of duties or activities as a public officeholder, including payment of rent, utility, and other reasonable housing or household expenses incurred in maintaining a residence in Travis County by members of the legislature who do not ordinarily reside in Travis County. Examples include:

• Rent for Austin apartment

• Phone line and internet access for Austin apartment

• Installation expense of security system at officeholder apartment

P

Pledge: a promise to transfer money, goods, services, or other things of value. A pledge is not a reportable contribution, unless it is accepted.

Political Contribution: Any transfer of or promise to transfer money, goods, services, or other thing of value, including a loan, that is given to a committee with the intent that it be used either:

(1) in connection with a campaign for elective office or a measure to be submitted to the voters; or

(2) to defray expenses in connection with an officeholder’s duties or activities, provided that the expenditures are not reimbursable from public money

A donation of money to a political committee at a fundraiser is a monetary contribution.

A contribution of goods or services is a non-monetary (in-kind) contribution. Examples of non-monetary (in-kind) contributions are:

• Donation of office space

• Donation of an item to be auctioned at a fundraiser

• Donation of a mailing list

• Donation of material and labor for printing campaign signs

A political contribution in the form of a pledge must be reported on the appropriate schedule. For example, a promise to give you money after the election to pay debts incurred in connection with the election is a pledge.

A loan from an incorporated financial institution that has been in business for more than a year is not considered to be a contribution, but you must report any such loans taken out for campaign or officeholder purposes on the appropriate schedule.

Q
R
S
T
U
V
W
X
Y
Z

Last RevisedJanuary 6, 2017