Major Donor and Independent Expenditure Committee Campaign Statement

Who Uses Form 461:

Major Donors

“Contribution” includes direct monetary contributions (example, purchasing tickets to campaign fundraisers), loan guarantees and loan forgiveness, nonmonetary contributions of goods or services, and discounts not provided tothe public generally.

Independent Expenditre Committees

An “independent expenditure” is an expenditure for a communication that expressly advocates the nomination, election or defeat of a clearly identified candidate or ballot measure that is not made to—or at the behest of—an officeholder, candidate, or committee.

Note: There are different forms and reporting requirements for committees that receive contributions totaling $2,000 or more during a calendar year (“recipient committees”).

Personal Contribtuions by Candidates and Officeholders:

Form 461 is also required if, during a calendar year, a candidate or officeholder uses personal funds to make:

Contribution Limits:

Candidates for elective state office are subject to contribution limits. Contributions received by committees for the purpose of making contributions to candidates for elective state office are also subject to limits. A chart identifying the limits is located at www.fppc.ca.gov. In addition, local candidates may be subject to contribution limits imposed by local ordinance. Questions about local limits should be directed to election officials in the local jurisdiction.

Additional Important Information:

Refer to the FPPC Disclosure Manuals 5 and 6 for important information about:

This form was prepared by the Fair Political Practices Commission (FPPC). Campaign filing deadlines, forms, and other informational materials are available on the FPPC website (www.fppc.ca.gov). Continue reading for general information on where to file this form

Instructions for Major Donor and Independent Expenditure Committee Campaign Statement

Where to File:

State Committees

A state committee is one that makes at least one contribution or independent expenditure to a state candidate, measure or other state committee (e.g. political party). A state major donor and independent expenditure committee files an original and a copy in paper format with the Secretary of State. A committee must also file an online report if the committee makes contributions or independent expenditures totaling $25,000 or more in a calendar year.

Secretary of State
Political Reform Division
1500 11th Street, Room 495
Sacramento, CA 95814
Phone (916) 653-6224
Fax (916) 653-5045
www.sos.ca.gov

Local Committees

If a committee makes more than 70% of its contributions and independent expenditures on county candidates and measures and other county committees, file this form with the county elections official. An original and one paper copy is required.

If a committee makes more than 70% of its contributions and independent expenditures on city candidates and measures and other city committees, file this form with the city clerk. An original and one paper copy is required.

Note: FPPC Regulation 18227.5 sets out the criteria for determining if a committee is state, county, or city. The regulation provides that a committee may qualify as a state committee if it does not qualify as a city or county committee and allows, under certain circumstances, that a local committee may retain city or county status even if a contribution is made to a state committee.

Electronic Filing:

State Committees

Major donor and independent expenditure committees that are required to file reports with the Secretary of State must file Form 461 electronically if they make contributions or independent expenditures totaling $25,000 or more in a calendar year. Paper reports are also required.

Local Committees

Some local jurisdictions also require reports to be electronically filed.

For definitions and detailed information about completing Form 461, refer to the FPPC Campagin Disclosure Manuals 5 and 6.

Period Covered by a Statement

The “period covered” by a campaign statement begins the day after the closing date of the last campaign statement filed. For example, if the closing date of the last statement was June 30, the beginning date of the next statement will be July 1.

If this is the first campaign statement for the calendar year, begin with January 1.

The closing date of the statement depends on the type of statement you are filing.

Date of Election:

Enter the date of the election if you are filing Form 461 as a city or a county major donor or independent expenditure committee and the city or county’s election will be held this year.

1. Name and Address of Filer

Enter the legal name of the individual or entity filing the statement. If the filer is commonly known to the public by another name, that name may be used. When a person directs and controls the making of contributions and independent expenditures by a related entity (example, a parent and subsidiaries or a majority shareholder of a corporation) that must be aggregated and reported on Form 461, list as the “Name of Filer” the name of the individual or entity that directs and controls the making of the contributions and independent expenditures. In addition, you must:

Enter the name of the responsible officer of an entity or organization filing the statement.

2. Nature and Interest of Filer

When more than one person or entity is listed under “Name of Filer,” identify the nature and interests of each. (Use appropriately labeled continuation sheets if necessary.)

3. Summary

Summary totals are calculated from the information itemized in Part 5 of the Form 461 and unitemized payments of less than $100. If this is the first report being filed for a calendar year, enter a zero on line 4 of the summary

4. Verification

A responsible officer of an entity or an entity filing jointly with any number of affiliates must sign the Form 461. An attorney or a certified public accountant may sign on behalf of the entity or entities. A statement filed by an individual must be signed by the individual.

Amendments

To amend previously filed Form 461, check the “Amendment” box, enter the period covered by the statement you are amending, and complete Part 1. Disclose the amended information, including Part 3, if applicable, and complete the Verification.

5. Contributions and Expenditures

When itemizing contributions and expenditures made by more than one entity (example, a parent and subsidiaries), note which entity made each payment.

Date of Contributions

A monetary contribution is made on the date it is mailed, delivered, or otherwise transmitted to the candidate or committee. A nonmonetary contribution is made on the earlier of the following: 1) the date an expenditure is made for goods or services at the behest of the candidate or committee; or 2) the date the candidate or committee or an agent of the candidate or committee obtained possession or control of the goods or services.

Name and Address of Payee

If a total of $100 or more is contributed or expended during a calendar year to support or oppose a single candidate, committee or measure, disclose the name and address of the payee. If the payee is a committee, also disclose the identification number assigned to that committee by the Secretary of State. If no ID number has been assigned to a committee, provide the name and address of that committee’s treasurer.

Contributions and expenditures of less than $100 to support or oppose a single candidate, committee or measure during a calendar year are totaled and reported as a lump sum on Line 2 of the Summary.

Candidate, Measure, or Committee

Identify the candidate, measure or committee supported or opposed by the contribution or expenditure. Disclose the name of the candidate and the office sought or held; the name of the ballot measure and its jurisdiction; or the name of the committee if a nonmonetary contribution was made to a general purpose committee. Check the appropriate box to indicate whether the payment was made to support or oppose the candidate or measure listed.

Amount/Cumulative Amount

Disclose the amount of the contribution or expenditre made this period.

If a single payment supports or opposes more than one candidate or measure, provide the name and address of the vendor. Enter the amount paid to the vendor in the “Description of Payment” column. Identify each candidate or measure, and enter the amount of the contribution or expenditure attributable to each in the “Amount this Period” column.

For each contribution, also disclose the cumulative amount contributed to the candidate (including all of the candidate’s controlled election committees) or to the committee (in the case of a ballot measure or other type of committee) since January 1 of the current calendar year. For each independent expenditure, disclose the cumulative amount of independent expenditures made since January 1 of the current calendar year related to the candidate or ballot measure supported or opposed by the expenditure.

Reportng Loans

Check the “loan” box under “Type of Payment” if you make, forgive, or guarantee a loan. You need not report loan repayments received. If you make and forgive a loan during the same calendar year, report the amount of the forgiveness under “Description of Payment.” The same is true if you guarantee a loan and you make payments to the lender during the same calendar year.

Loans to state candidates are subject to contribution limits. If the candidate repays all or a portion of a loan, the lender may make additional contributions subject to the applicable contribution limit.

Non-Monetary Contributions

Report the fair market value of non-monetary contributions. The fair market value is the amount it would cost to purchase the goods or services on the open market, which may be more than the amount it cost to provide them. For example, the fair market value of donated catering services would normally be higher than the actual cost to the caterer.

Reporting Subvendors:

If an agent (including an independent contractor) makes payments on your behalf (“subvendor payments”), disclose those payments in addition to the payments made to the agent. For example, you pay a public relations firm, which pays for an advertisement supporting a ballot measure. In addition to disclosing the payment(s) made to the public relations firm, itemize payments of $500 or more made by the firm related to the advertisement. Do not include payments that are not for the purpose of making contributions or independent expenditures (example, for overhead or operating expenses).

Report the name and address of the agent followed by the name and address of each subvendor. Disclose amounts paid to the agent and subvendor in the “Description of Payment” column.

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

End of Page, Form 461 Instructions