Free legal and accounting services
An authorized committee may receive free legal and accounting services provided solely to help the committee comply with the Act.
Reporting on candidate forms
House and Senate committees report free legal and accounting services on Form 3, Line 11(a). If the value of services paid for by one person (the employer) exceeds $200 or aggregates over $200 during an election cycle, the committee must itemize the following information as a memo entry on a separate Schedule A:
- The name of each employee performing the services;
- The name and address of the employer of the person providing the services;
- The amount(s) paid for the services by the employer; and
- The date(s) the services were performed.
The Schedule A entry should be clearly labeled as exempt legal or accounting services.
The committee received free accounting services from Steve Thompson. The committee reports his information on Line 11(a)(i) as a memo entry and includes the date the services were received, and the amount(s) paid for the services by the employer. The committee clearly labeled this entry as “Exempt: Accounting Services.”
Reporting with FECFile
To enter a free legal or accounting service from an individual, go to the Summary Page tab, right click on “Line 11(a) Individual contributions,” and select “new.” Check the “memo” box. Include that the activity is exempt legal or accounting in the “description” field.
