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37.18. QUICK TIP - Sponsor's Contributions

Sponsor's Contributions

If the sponsor of a committee collects contributions for the committee by means of employee payroll deductions or membership dues, the committee must disclose the sponsor as an intermediary for the contributions. If an employee or member contributes $100 or more to the committee in a calendar year, the employee or member must be itemized on the campaign reports.

In most cases, if the sponsor makes contributions from its general fund to other committees or candidates, the sponsored committee may report the contributions as if they were received and made by the committee. The sponsored committee's report must identify the donors that account for the political expenditures using the "last in, first out" (LIFO) accounting method. If any member made payments totaling $1,000 or more, the member's name, address, occupation and employer must be disclosed. If these contributors do not account for the full balance of the expenditures, the sponsoring organization must identify itself as the contributor of the remaining balance. These committee reports must be signed by both the committee treasurer and a responsible officer of the sponsoring organization. (See Regulation 18419 for additional information.)

Click here to review the FPPC's guidelines about exactly how this behavior needs to be reported on the 460.