Form 461 - Supplemental Instructions for Multipurpose Organizations Including Nonprofits

The following rules address the reporting requirements for multipurpose organizations that make political expenditures in California and qualify as major donor or independent expenditure committees.

Qualifying as a Major Donor Committee

A multipurpose organization must file as a Major Donor Committee in the following situations:

Qualifying as an Independent Expenditure Committee

A multipurpose organization must file as an Independent Expenditure Committee in the following situations:

Source of Nondonor Funds

When a multipurpose organization uses nondonor funds to make contributions or independent expenditures, it must briefly describe in the “Description of Payment” field or in a memo entry on the Form 461, the source of nondonor funds used. For example, if interest income was used to make the political payments, that must be noted.

For additional guidance, refer to the Multipurpose Organizations Reporting Political Spending fact sheet.

Form 461

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