Lesson 7 of 9 · about 16 minutes
Federal Reports: FEC Filings, Schedules and Super PACs
You'll be able to
- Tell which FEC form a candidate, PAC, Super PAC or individual spender files
- Read a Form 3 summary page and check that the cash numbers add up
- Find a donor's federal contributions on FEC.gov and know what the record shows
- Explain the FEC's quorum problem and what it does and does not change
Idaho voters elect two U.S. House members and two senators, plus a president every four years. Those campaigns report to the Federal Election Commission, under federal law, on federal forms. The forms are longer than Idaho's and show more about each donor. Once you learn where things sit, they are easier to work with.
Who files what
| Filer | Form | Notes |
|---|---|---|
| House or Senate candidate's committee | Form 3 | Quarterly in 2026, plus pre-primary, pre-general and post-general reports |
| PACs, Super PACs and party committees | Form 3X | Monthly or quarterly, by the committee's choice and type |
| Individuals or groups making independent expenditures without a committee | Form 5 | Plus 24- and 48-hour reports |
| Candidate committees, large late contributions | Form 6, the 48-hour notice | $1,000 or more received less than 20 days but more than 48 hours before the election |
Inside a Form 3
A Form 3 starts with a summary page and a detailed summary page, each with two columns: this period, and election cycle to date. Then come the schedules:
- Schedule A: itemized receipts. Individual contributions, PAC contributions, transfers, refunds received. One Schedule A per summary line.
- Schedule B: itemized disbursements. Payee, address, date, amount and purpose.
- Schedule C: loans owed by or to the committee, including candidate loans and guarantees.
- Schedule C-1: loans and lines of credit from banks.
- Schedule D: debts and obligations other than loans, such as unpaid bills to a consultant.
Individual contributions go on Schedule A when a gift exceeds $200 or the donor's gifts add up to more than $200 in the election cycle. Each entry shows the donor's name, mailing address, employer, occupation, election designation (primary or general), date, amount and cycle-to-date total. Employer and occupation are the big difference from Idaho's state reports. They let you see when many people from one company or industry give at once.
Worked example: checking a summary page
An invented House candidate, the campaign of Tomas Reyes-Hale, files its October quarterly report covering July 1 to September 30.
| Line | Amount |
|---|---|
| Cash on hand, July 1 | $42,300 |
| Itemized individual contributions (Schedule A) | $71,250 |
| Unitemized individual contributions | $18,900 |
| PAC contributions | $13,500 |
| Loan from the candidate | $15,000 |
| Total receipts | $118,650 |
| Total disbursements | $96,410 |
| Cash on hand, September 30 | $64,540 |
| Debts owed by committee (Schedule C and D) | $15,000 loan + $6,200 unpaid media bill = $21,200 |
Check receipts: 71,250 + 18,900 + 13,500 + 15,000 = 118,650. Matches.
Check cash: 42,300 + 118,650 - 96,410 = 64,540. Matches.
Read it honestly: $15,000 of the $118,650 is the candidate's own loan. Money raised from others: 118,650 - 15,000 = 103,650. Net cash after debts: 64,540 - 21,200 = 43,340. Saying "Reyes-Hale has $64,540 in the bank" is accurate. Saying "Reyes-Hale raised $118,650 from supporters" is not, and an opponent's press release will notice.
Unitemized share: 18,900 / (71,250 + 18,900) = 18,900 / 90,150 = about 21 percent of individual money came in gifts of $200 or less for the cycle. That is a fair, checkable way to describe small-donor support.
The 2026 calendar
For quarterly filers in 2026, the FEC lists: April quarterly due April 15 (books close March 31), July quarterly due July 15, October quarterly due October 15, and the year-end report due January 31, 2027. Candidates in a primary file a pre-primary report 12 days before it, even if unopposed. Candidates in the general file pre-general and post-general reports; the FEC publishes those dates on its pre- and post-general page. Deadlines are not extended for weekends.
Inside the last 20 days before an election, watch for Form 6 48-hour notices: any contribution or loan of $1,000 or more to the candidate, including from the candidate.
Super PACs and independent spending
Super PACs file Form 3X. Their donors appear on Schedule A, often with large amounts, and their independent expenditures appear on Schedule E with the candidate supported or opposed. Two extra reports matter in the fall:
| Report | Trigger | Window | Due |
|---|---|---|---|
| 48-hour report | Independent expenditures aggregating $10,000 or more for an election | Any time up through the 20th day before the election | By 11:59 p.m. Eastern on the second day after the ad is publicly distributed |
| 24-hour report | Independent expenditures aggregating $1,000 or more for an election | After the 20th day, until 24 hours before the election | By 11:59 p.m. Eastern the day after distribution |
Super PAC donors are disclosed. When one of those donors is a nonprofit that does not report its own funders, the trail stops there. Say so plainly, as the previous lesson showed.
Searching FEC.gov and OpenSecrets
FEC.gov lets you look up any candidate or committee, see its filed reports and summary totals, and search itemized individual contributions across all committees by name, city, state, employer, occupation and date. You can download results as spreadsheets, and the FEC publishes bulk data files for larger projects.
Habits that help:
- Search the donor's name several ways (with and without a middle initial, a nickname, a misspelled employer). FEC data is typed by campaigns, and it shows.
- Check whether the amount is a single gift or a cycle-to-date aggregate. Both appear on Schedule A, and they are easy to confuse.
- Look for refunds and redesignations, which show up as negative entries or later entries for the same donor. A gift that looks over the limit may have been fixed.
OpenSecrets is a nonprofit formed in 2021 when the Center for Responsive Politics (federal data) merged with the National Institute on Money in Politics (state data, formerly FollowTheMoney). It groups donors by industry and employer and adds context the FEC does not. Use it to find a pattern. Then confirm every number against the filed FEC report, because OpenSecrets classifies and cleans data, and a classification is a judgment.
The FEC's quorum problem
The FEC needs four of its six commissioners to agree on enforcement, rules, advisory opinions and audits. According to the Congressional Research Service, it lost that quorum on April 30, 2025, and as of March 2, 2026 it had two commissioners. Two nominees, Ashley Stow and Andrew Woodson, were named on February 11, 2026. As of October 2026, the FEC's own leadership page still listed two commissioners and four vacant seats, so the commission had not regained its quorum. Check fec.gov for the current count before you cite it.
For anyone following a federal race: the law, including contribution limits, remains in effect, staff keep working, and the Justice Department can still bring criminal cases. But new enforcement matters cannot move forward without a quorum. So when someone says a campaign "faces FEC action," ask whether the commission can act right now. Accuracy here cuts both ways: no quorum is not a license to break the law, and a complaint filed is not a finding.
Common mix-ups
- Claim: Total receipts equal money raised from supporters. What the evidence shows: Receipts include candidate loans, transfers and refunds. Subtract them before you describe support.
- Claim: A donor listed with $5,000 on Schedule A gave $5,000 at once. What the evidence shows: Check the date and amount columns against the aggregate column. The $5,000 may be a cycle total across several gifts.
- Claim: Without a quorum, there are no campaign finance rules. What the evidence shows: The statute and regulations still apply. Enforcement is slowed, not repealed.
Reporting angle
- For each Idaho federal race: pull each candidate's latest Form 3, check the summary math, and compare cash on hand to debts.
- In the last 20 days: check daily for 48-hour notices and Super PAC 24-hour reports naming Idaho candidates.
- Donor angle: sort Schedule A by state. What share of itemized money came from outside Idaho? Report it as a share and explain that out-of-state money is legal.
- Spending angle: sort Schedule B by payee. How much went to consultants, ads and fundraising firms, and are any vendors in Idaho?
Research angle
- FEC forms: the report forms and what each is for.
- FEC 48-hour notices: when late contributions must be reported.
- FEC independent expenditure reporting: how Form 3X reports outside spending.
- FEC 2026 quarterly filer dates: the reporting calendar.
- FEC contribution limits: current federal limits.
- FEC leadership and structure: commissioners and the quorum.
- Congressional Research Service report R45160: a federal overview of campaign finance law.
Check yourself
1. Which FEC form does a U.S. House candidate's campaign committee file for its regular reports?
House and Senate candidate committees file Form 3. PACs and party committees file Form 3X, and individuals or groups making independent expenditures without a committee file Form 5.
2. On a Form 3 report, where do you find itemized contributions from individuals?
Schedule A lists itemized receipts. Schedule B is disbursements, C is loans, D is debts.
3. When must a federal campaign itemize an individual's contributions?
Over $200, alone or in aggregate for the cycle, triggers itemization with name, address, employer, occupation, date and amount.
4. A Super PAC spends $15,000 on an ad opposing a House candidate five weeks before the general election. What report does it owe?
Independent expenditures aggregating $10,000 or more up to the 20th day before an election require a 48-hour report. Inside 20 days, $1,000 or more triggers a 24-hour report.
5. Since April 30, 2025, the FEC has lacked a four-member quorum (still true as of October 2026). What can it NOT do without one?
The Congressional Research Service notes that enforcement, rulemaking and advisory opinions need four votes. The law itself, including limits, stays in effect, and the Justice Department can still bring criminal cases.
6. A House campaign starts a quarter with $42,300 cash, raises $118,650 and spends $96,410. What should its ending cash on hand be?
Beginning cash plus receipts minus disbursements: 42,300 + 118,650 - 96,410 = 64,540.
Terms in this lesson
- Form 3
- The FEC report of receipts and disbursements filed by U.S. House and Senate candidate committees.
- Form 3X
- The FEC report filed by PACs, Super PACs and party committees.
- Schedule A
- The part of an FEC report that itemizes receipts, such as individual contributions over $200 for the cycle.
- Schedule B
- The part of an FEC report that itemizes disbursements: who was paid, how much, when and for what.
- Schedule E
- The part of Form 3X that itemizes independent expenditures, including which candidate each one supported or opposed.
- Cash on hand
- The money a committee has at the close of a reporting period: beginning cash plus receipts minus disbursements.
Sources
- FEC: Forms (Form 3, Form 3X, Schedule E) checked 2026-10
- FEC: Instructions for Form 3 and related schedules checked 2026-10
- FEC: Individual contributions (itemization on Schedule A) checked 2026-10
- FEC: 48-Hour Notices checked 2026-10
- FEC: Reporting independent expenditures on Form 3X (24- and 48-hour reports) checked 2026-10
- FEC: 2026 quarterly reporting schedule checked 2026-10
- FEC: Contribution limits for 2025-2026 (Super PACs) checked 2026-10
- Congressional Research Service R45160: Federal Election Commission, Membership and Policymaking Quorum, In Brief (March 2, 2026) checked 2026-10
- FEC: Leadership and structure (current commissioners) checked 2026-10
- Perkins Coie: Federal Election Commission poised to regain quorum (Stow and Woodson nominations) checked 2026-10
- Maryland Matters: Two nonprofits that track money in politics are merging (OpenSecrets, 2021) checked 2026-10