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Federal Election Commission | United States of America

Investment income

A committee may earn interest and dividends on funds invested in, for example, a savings account, money market fund or certificate of deposit. Interest and dividends are not contributions.

Disclosure of bank on Statement of Organization

Any bank where the committee deposits funds must be listed on the Statement of Organization (Form 1) or an amendment.

Other institutions holding committee investments (such as stocks, bonds, mutual funds, etc.) are not disclosed on Form 1. Before disbursing such funds, however, the committee must transfer them to a checking account maintained at one of the committee’s campaign depositories.

Taxes

A committee must generally pay taxes on interest and dividend income.

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Legal citations

Regulations

11 CFR 102.2(a)(1)(vi)
Listing committee depositories on the Statement of Organization (FEC Form 1)

11 CFR 102.5(a)(2)
Deposits into a party's federal account

11 CFR 103.3(a)
Deposits of receipts and disbursements

Advisory opinions

AO 2017-02
Campaign funds maintained in bank deposit program

AO 1997-06
Reinvestment by political committee of investment income

AO 1986-18
Campaign funds maintained in cash management account

AO 1980-39
Investment of funds in a money market fund

This information is not intended to replace the law or to change its meaning, nor does this information create or confer any rights for or on any person or bind the Federal Election Commission or the public.

The reader is encouraged also to consult the Federal Election Campaign Act of 1971, as amended (52 U.S.C. 30101 et seq.), Commission regulations (Title 11 of the Code of Federal Regulations), Commission advisory opinions and applicable court decisions.