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Federal Election Commission | United States of America

Investment income

In addition to collecting contributions, an SSF may invest its funds. For example, an SSF may invest contributions it has received in a savings account, money market fund or certificate of deposit. Interest and other earnings (or losses) on invested funds are not contributions but must be reported.

Funds invested with banks

If the committee invests its funds in an account at a bank that was not previously identified as a campaign depository on the SSF’s Statement of Organization (FEC Form 1), the SSF must file an amended Statement disclosing the name and address of the additional depository. The amendment must be filed within 10 days of opening the account.

Funds invested with other establishments

If committee funds are invested in an account that is not operated by a bank (such as a money market account operated by a brokerage firm), no amendment to the Statement of Organization is required. However, before disbursing the funds in the account (principal and interest), the committee must first transfer them to a designated campaign checking or transaction account.

Reporting

Principal

When the committee invests funds in a savings account, money market fund, certificate of deposit or similar type of account, the principal deposited must be included in the committee’s cash on hand total. (Investment properties, such as shares of stock, are not included in cash on hand.) The committee does not report this type of investment as a disbursement because the money is still a committee asset.

Investment income

Report interest income received during the reporting period in the “Other Receipts” category (Line 17) of the Detailed Summary Page. If investment income received from one source aggregates over $200 during a calendar year, itemize the interest on a Schedule A for Line 17.

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Legal citations

Regulations

11 CFR 102.2(a)(2)
Change in information on Statement of Organization

11 CFR 102.10
Disbursement by check

11 CFR 103.3(a)
Deposits of receipts and disbursements

11 CFR 104.3(a)(1)
Reporting of cash on hand

11 CFR 104.3(a)(4)(vi)
Itemization of interest, dividend or other investment income

Advisory Opinions

AO 1999-08
Investment of excess campaign funds

AO 1981-19
Combined investment of political/administrative funds in money market

AO 1980-39
Investment of funds in money market fund

AO 1979-19
Combined payment to trade association and separate segregated 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.