[Code of Federal Regulations]
[Title 11, Volume 1]
[Revised as of January 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 11CFR300.36]

[Page 264-266]
 
                       TITLE 11--FEDERAL ELECTIONS
 
                 CHAPTER I--FEDERAL ELECTION COMMISSION
 
PART 300_NON-FEDERAL FUNDS--Table of Contents
 
 Subpart B_State, District, and Local Party Committees and Organizations
 
Sec.  300.36  Reporting Federal election activity; recordkeeping.

    (a) Requirements for a State, district, or local committee of a 
political party, or an association or similar group of candidates for 
State or local office or of individuals holding State or local office, 
that is not a political committee. (1) A State, district, or local 
committee of a political party, or an association or similar group of 
candidates for State or local office or of individuals holding State or 
local office, that is not a political committee (see 11 CFR 100.5) must 
demonstrate through a reasonable accounting method that whenever it 
makes a payment of Federal funds or Levin funds (if it is permitted to 
spend Levin funds) for Federal election activity (see 11 CFR 300.32 and 
300.33) it has received sufficient funds subject to the limitations and 
prohibitions of the Act to make the payment. Such an organization must 
keep records of amounts received or expended under this paragraph and, 
upon request, shall make such records available for examination by the 
Commission.
    (2) Notwithstanding the foregoing, a payment of Federal funds or 
Levin funds for Federal election activity shall not constitute an 
expenditure for purposes of determining whether a State, district, or 
local committee of a political party, or an association or similar group 
of candidates for State or local office or of individuals holding State 
or local office, qualifies as a political committee under 11 CFR 100.5, 
unless the payment otherwise qualifies as an expenditure under 2 U.S.C. 
431(9). A payment of Federal funds for Federal election activity that 
refers to a clearly identified Federal candidate and that meets the 
criteria of 11 CFR 100.140, 100.147, or 100.149 (exempt activities) 
shall be treated as a payment for exempt activity in accordance with all 
applicable provisions of this chapter, including, but not limited to, 11 
CFR 100.5(c).
    (b) Requirements for a State, district, or local committee of a 
political party, or an association or similar group of candidates for 
State or local office or of individuals

[[Page 265]]

holding State or local office, that is a political committee--(1) 
Requirements for a State, district, or local committee of a political 
party that has less than $5,000 of aggregate receipts and disbursements 
for Federal election activity in a calendar year, and for an association 
or similar group of candidates for State or local office or of 
individuals holding State or local office at all times. This paragraph 
applies to a State, district, or local committee of a political party 
that is a political committee, and that has less than $5,000 of 
aggregate receipts and disbursements for Federal election activity in a 
calendar year; and, at all times, to an association or similar group of 
candidates for State or local office or of individuals holding State or 
local office that is a political committee (see 11 CFR 100.5). Such a 
party committee or association of candidates or officeholders must 
report all receipts and disbursements of Federal funds for Federal 
election activity, including the Federally allocated portion of a 
payment for Federal election activity. A disbursement of Federal funds 
or Levin funds for Federal election activity (see 11 CFR 300.32 and 
300.33) by either such a party committee or association of candidates or 
officeholders shall not be deemed an expenditure and reported as such 
pursuant to 11 CFR part 104, unless the disbursement otherwise qualifies 
as an expenditure under 2 U.S.C. 431(9).
    (2) Requirements for a State, district, or local committee of a 
political party that has $5,000 or more of aggregate receipts and 
disbursements for Federal election activity in a calendar year. A State, 
district, or local committee of a political party that is a political 
committee (see 11 CFR 100.5) must report all receipts and disbursements 
made for Federal election activity if the aggregate amount of such 
receipts and disbursements is $5,000 or more during the calendar year. 
The disclosure required by this paragraph must include receipts and 
disbursements of Federal funds and of Levin funds used for Federal 
election activity.
    (i) Reporting of allocation of expenses between Federal funds and 
Levin funds. A State, district, or local committee of a political party 
that makes a disbursement for Federal election activity that is 
allocated between Federal funds and Levin funds (see 11 CFR 300.33) must 
report for each such disbursement:
    (A) In the first report of a calendar year disclosing an allocated 
disbursement for Federal election activity, the committee must state the 
allocation percentages to be applied for allocable Federal election 
activity pursuant to 11 CFR 300.33(b).
    (B) In each subsequent report in the calendar year itemizing an 
allocated disbursement for Federal election activity, the committee must 
state the category of Federal election activity (see 11 CFR 100.24(b)) 
for which each allocated disbursement was made, and must disclose the 
total amounts disbursed from Federal funds and Levin funds for that year 
to date for each such category.
    (ii) Reporting of allocation transfers. A committee that makes 
allocated disbursements for Federal election activities in accordance 
with 11 CFR 300.33(e) shall report each transfer of Levin funds from its 
Levin or non-Federal account, to its Federal account, and each transfer 
from its Federal account and its Levin or non-Federal account into an 
allocation account, for the purpose of making such disbursements. In the 
report covering the period in which each transfer occurred, the 
committee must explain in a memo entry the allocated disbursement to 
which the transfer relates and the date on which the transfer was made. 
If the transfer includes funds for the allocable costs of more than one 
category of Federal election activity, the committee must itemize the 
transfer, showing the amounts designated for each category.
    (iii) Reporting of allocated disbursements. For each disbursement 
allocated between Federal funds and Levin funds, the committee must 
report the full name and address of each person to whom the disbursement 
was made, the date of the disbursement, amount, and purpose of the 
disbursement. If the disbursement is for the allocable costs of more 
than one category of Federal election activity, the committee must 
itemize the disbursement, showing the amounts designated for each 
category. The committee must also disclose the total amount disbursed 
from Federal

[[Page 266]]

funds and Levin funds for Federal election activity that calendar year, 
to date, for each category of Federal election activity.
    (iv) Itemization. The disclosure required by paragraph (b)(2) of 
this section must include, in addition to any other applicable reporting 
requirement of this chapter, the itemized disclosure of receipts and 
disbursements of $200 or more to or from any person for Federal election 
activities.
    (3) Reporting of disbursements allocated between Federal funds and 
non-Federal funds, other than Levin funds. A State, district, or local 
committee of a political party that makes a disbursement for costs 
allocable between Federal and non-Federal funds, other than the costs of 
Federal election activity that is allocated between Federal funds and 
Levin funds under 11 CFR 300.33, must comply with 11 CFR 104.17.
    (c) Filing--(1) Schedule. A State, district, or local committee of a 
political party, or an association or similar group of candidates for 
State or local office or of individuals holding State or local office, 
that must file reports under paragraph (b) of this section must comply 
with the monthly filing schedule in 11 CFR 104.5(c)(3).
    (2) Electronic filing. Receipts of Federal funds for Federal 
election activity that constitute contributions under 11 CFR part 100, 
subpart B, and disbursements of Federal funds for Federal election 
activity that constitute expenditures under 11 CFR part 100, subpart D, 
apply when determining whether a political committee must file reports 
in an electronic format under 11 CFR 104.18.
    (d) Recordkeeping. A State, district, or local committee of a 
political party, or an association or similar group of candidates for 
State or local office or of individuals holding State or local office, 
that must file reports under paragraph (b) of this section must comply 
with the requirements of 11 CFR 104.14.

[67 FR 49120, July 29, 2002, as amended at 67 FR 78682, Dec. 26, 2002; 
70 FR 75385, Dec. 20, 2005]