The California Form 461 is a campaign statement used by major donors and independent expenditure committees to disclose contributions and expenditures. Major donors are individuals or entities contributing $10,000 or more to candidates or committees, while independent expenditure committees spend $1,000 or more to support or oppose candidates or measures. Understanding this form is essential for compliance with California's campaign finance laws.
To fill out the form, click the button below.
The California Form 461 is a crucial document for individuals and entities involved in political contributions and independent expenditures. This form is primarily used by major donors and independent expenditure committees that make significant financial contributions to state or local candidates, officeholders, or ballot measures. Specifically, it applies to those who contribute $10,000 or more in a calendar year or make independent expenditures totaling $1,000 or more. Understanding the nuances of this form is essential for compliance with California's campaign finance laws. The form requires detailed reporting of contributions, including monetary and non-monetary donations, as well as loans. It also outlines the necessary filing procedures based on the scope of contributions, whether they are directed at local or state elections. Additionally, candidates and officeholders must report their personal contributions if they exceed specific thresholds. The California Fair Political Practices Commission (FPPC) provides guidance on where and how to file the form, including electronic filing requirements for larger contributions. Timely and accurate completion of Form 461 is not just a regulatory obligation; it is vital for maintaining transparency and integrity in the electoral process.
Major Donor and
Independent Expenditure
Committee Campaign Statement
CALIFORNIAFORM 461
Who Uses Form 461:*
Major Donors
•An individual or entity that makes monetary or nonmonetary contributions (including loans) to state or local oficeholders, candidates, and committees totaling $10,000 or more in a calendar year.
“Contribution” includes direct monetary contributions (e.g., tickets to campaign fundraisers), loan guarantees and loan forgiveness, nonmonetary contributions of goods or services, and discounts not provided to the public generally.
Independent Expenditure Committees
•An individual or entity that makes independent expenditures totaling $1,000 or more in a calendar year to support or oppose state or local candidates or ballot measures.
An “independent expenditure” is an expenditure for a communication that expressly advocates the nomination, election or defeat of a clearly identiied candidate or ballot measure that is not made to—or at the behest of—an oficeholder, candidate, or committee.
*There are different forms and reporting requirements for committees that receive contributions totaling $1,000 or more during a calendar year (“recipient committees”).
Personal Contributions by Candidates and Oficeholders:
Form 461 is also required if, during a calendar year, a candidate or oficeholder uses personal funds to make:
•Contributions totaling $10,000 or more to other state or local candidates, oficeholders or committees; or
•Independent expenditures totaling $1,000 or more to support or oppose other state or local candidates, oficeholders, or ballot measures.
Contribution Limits:
Candidates for elective state ofice are subject to contribution limits. Contributions received by committees for the purpose of making contributions to candidates for elective state ofice are also subject to limits. A chart identifying the limits is located at www.fppc.ca.gov. In addition, local candidates may be subject to contribution limits imposed by local ordinance. Questions about local limits should be directed to election oficials in the local jurisdiction.
Additional Important Information:
Refer to the FPPC Campaign Disclosure Manuals
5 and 6 for important information about:
•When and where to ile Form 461
•Aggregation of contributions and expenditures by certain combinations of individuals and entities (e.g., parent and subsidiaries)
•Exceptions to the deinition of “contribution” and “expenditure” for certain types of activities (e.g., volunteer personal services and communications to members of an organization)
•Reporting “contributions” and “independent expenditures” made during the 90 days immediately prior to an election
•Form 465–Supplemental Independent Expenditure Report
•The Information Practices Act of 1977
This form was prepared by the Fair Political Practices Commission (FPPC). Campaign iling deadlines, forms, and other informational materials are available on the FPPC website (www.fppc.ca.gov). See reverse for general information on where to ile this form.
FPPC Form 461 (March/2011) FPPC Form 461 Instructions - Rev. 1 (Sept/13)
FPPC Advice: advice@fppc.ca.gov (866/275-3772) www.fppc.ca.gov
Instructions for Major Donor and Independent Expenditure Committee Campaign Statement
Where to File:
State Elections and Committees Active in More Than One County: If more than 50% of your contributions or independent expenditures were made to support or oppose state candidates, measures and committees, or to support or oppose local candidates and measures being voted on in more than one county. File in the following place:
•Secretary of State (original and one copy) Political Reform Division
1500 11th Street, Room 495 Sacramento, CA 95814 Phone (916) 653-6224 Fax (916) 653-5045 www.sos.ca.gov
County Elections: If you are not a state committee and more than 50% of your contributions or independent expenditures were made to support or oppose candidates and measures being voted on in a single county, file with the election offi cial in that county (original and one copy).
This fi ling requirement also applies to contributions or independent expenditures made to support or oppose candidates and measures on the ballot in more than one jurisdiction located within a single county.
City Elections: If you are not a state committee and more than 50% of your contributions or independent expenditures were made to support or oppose candidates and measures being voted on in a single city, fi le with the city clerk in that city (original and one copy).
Electronic Filing:
Major donor and independent expenditure committees that are required to fi le reports with the Secretary of State must fi le Form 461 electronically if they make contributions or independent expenditures totaling $25,000 or more in a calendar year. Paper reports are also required. Some local jurisdictions also require reports to be electronically filed.
FPPC Form 461 (March/2011) FPPC Toll-Free Helpline: 866/ASK-FPPC (866/275-3772)
MAJOR DONOR AND INDEPENDENT EXPENDITURE
COMMITTEE STATEMENT
Independent Expenditure Committee
Type or print in ink.
Date Stamp
CALIFORNIAFORM
461
Campaign Statement
(Government Code sections 84200-84216.5)
Statement covers period
Date of election if applicable:
Page
of
(Month, Day, Year)
from
For Offi cial Use Only
SEE INSTRUCTIONS ON REVERSE
through
1. Name and Address of Filer
3. Summary
NAME OF FILER
(Amounts may be rounded to whole dollars.)
1.
Expenditures and contributions
(including loans) of $100 or more
made this period. (Part 5.)
$
RESIDENTIAL OR MAILING ADDRESS
(NO. AND STREET)
................................................
2.
Unitemized expenditures and
contributions (including loans) under
CITY
STATE
ZIP CODE
$100 made this period
3. Total expenditures and contributions
RESPONSIBLE OFFICER
AREA CODE/DAYTIME PHONE
(If fi ler is other than an individual)
made this period. (Add Lines 1 + 2.)
SUBTOTAL
4. Total expenditures and contributions
made from prior statement. (Enter
2. Nature and Interests of Filer (Complete each applicable section.)
amount from Line 5 of last statement
A FILER WHO IS AN INDIVIDUAL MUST LIST THE NAME, ADDRESS, AND BUSINESS INTERESTS
fi led. If this is the fi rst statement for
OF EMPLOYER OR, IF SELF-EMPLOYED, THE NAME, ADDRESS, AND NATURE OF THE BUSINESS
the calendar year, enter zero.)
NAME OF EMPLOYER/BUSINESS
BUSINESS INTERESTS
5. Total expenditures and contributions
(including loans) made since
ADDRESS OF EMPLOYER/BUSINESS
January 1 of the current calendar year.
(Add Lines 3 + 4.)
TOTAL
A FILER THAT IS A BUSINESS ENTITY MUST DESCRIBE THE BUSINESS ACTIVITY IN WHICH IT IS
4. Verification
ENGAGED
I have used all reasonable diligence in preparing this statement. I have
reviewed the statement and to the best of my knowledge the information
contained herein is true and complete. I certify under penalty of perjury under
A FILER THAT IS AN ASSOCIATION MUST PROVIDE A SPECIFIC DESCRIPTION OF ITS INTERESTS
the laws of the State of California that the foregoing is true and correct.
Executed on
By
A FILER THAT IS NOT AN INDIVIDUAL, BUSINESS ENTITY, OR ASSOCIATION MUST DESCRIBE THE
SIGNATURE OF INDIVIDUAL DONOR OR
COMMON ECONOMIC INTEREST OF THE GROUP OR ENTITY
DATE
RESPONSIBLE OFFICER, IF OTHER THAN AN INDIVIDUAL
Amendment (Explain):
FPPC Form 461 (March/2011)
FPPC Toll-Free Helpline: 866/ASK-FPPC (866/275-3772)
For defi nitions and detailed information about completing Form 461, refer to the FPPC Campaign Disclosure Manuals 5 and 6.
Period Covered by a Statement:
The “period covered” by a campaign statement begins the day after the closing date of the last campaign statement you fi led. For example, if the closing date of the last statement was June 30, the beginning date of the next statement will be July 1.
If this is the fi rst campaign statement for the calendar year, begin with January 1.
The closing date of the statement depends on the type of statement you are filing.
Date of Election:
Enter the date of the election if you are filing Form 461 as a city or a county major donor or independent expenditure committee and the city or county’s election will be held this year.
1. Name and Address of Filer:
Enter the legal name of the individual or entity
filing the statement. If the fi ler is commonly known to the public by another name, that name may be used. When a person directs and controls the making of contributions and independent expenditures by a related entity (e.g., a parent and subsidiaries or a majority shareholder of a
corporation) that must be aggregated and reported on Form 461, list as the “Name of Filer” the name of the individual or entity that directs and controls the making of the contributions and independent expenditures. In addition, you must:
•Indicate that the campaign statement includes the contributions and independent expenditures of other entities. For example, “ABC Corporation, including aggregated contributions/ independent expenditures.”
•Identify any entities added to this report that were not included in a prior report fi led for the current calendar year, as well as any entities included in a prior report for the current calendar year that are no longer required to aggregate under the name of filer.
•Identify both names if the “Name of Filer” listed on a previous report filed for the current calendar year is different than the name identified on this report. For example, “John Lewis, formerly identifi ed as Lewis Construction.”
Enter the name of the responsible offi cer of an entity or organization fi ling the statement.
2. Nature and Interests of Filer:
When more than one person or entity is listed under “Name of Filer,” identify the nature and interests of each. (Use appropriately labeled continuation sheets if necessary.)
3. Summary:
Summary totals are calculated from the information itemized in Part 5 of the Form 461 and unitemized payments of less than $100. If this is the first report being filed for a calendar year, enter a zero on line 4 of the summary.
4. Verification:
A responsible offi cer of an entity or an entity filing jointly with any number of affi liates must sign the Form 461. An attorney or a certified public accountant may sign on behalf of the entity or entities. A statement fi led by an individual must be signed by the individual.
Amendments:
To amend previously fi led Form 461, check the “Amendment” box, enter the period covered by the statement you are amending, and complete Part
1.Disclose the amended information, including Part 3, if applicable, and complete the Verification.
CALIFORNIA
Amounts may be rounded
FORM
to whole dollars.
5. Contributions (Including Loans, Forgiveness of Loans, and Loan Guarantees) and Expenditures Made
(If more space is needed, use additional copies of this page for continuation sheets.)
NAME, STREET ADDRESS, CITY, STATE AND ZIP CODE
DESCRIPTION OF
CANDIDATE AND OFFICE,
AMOUNT THIS
CUMULATIVE AMOUNT
TYPE OF PAYMENT
PAYMENT
MEASURE AND JURISDICTION,
RELATED TO THIS
OF PAYEE
PERIOD
(IF OTHER THAN MONETARY
OR COMMITTEE
CANDIDATE, MEASURE,
(IF COMMITTEE, ALSO ENTER I.D. NUMBER)
CONTRIBUTION OR LOAN)
Monetary
Contribution
Loan
Non-Monetary
Independent
Support
Oppose
Expenditure
SUBTOTAL $
Instructions for Major Donor and
Independent Expenditure Committee Campaign Statement
5. Contributions and Expenditures:
When itemizing contributions and expenditures made by more than one entity (e.g., a parent and subsidiaries), note which entity made each payment.
Date of Contribution
A monetary contribution is made on the date it is mailed, delivered, or otherwise transmitted to the candidate or committee. A nonmonetary contribution is made on the earlier of the following: 1) the date you made an expenditure for goods or services at the behest of the candidate or committee; or 2) the date the candidate or committee or an agent of the candidate or committee obtained possession or control of the goods or services.
Name and Address of Payee
If a total of $100 or more is contributed or expended during a calendar year to support or oppose a single candidate, committee or measure, disclose the name and address of the payee. If the payee is a committee, also disclose the identification number assigned to that committee by the Secretary of State. If no ID number has been assigned to a committee, provide the name and address of that committee’s treasurer.
Contributions and expenditures of less than $100 to support or oppose a single candidate, committee or measure during a calendar year are totaled and reported as a lump sum on Line 2 of the Summary.
Candidate, Measure or Committee
Identify the candidate, measure or committee supported or opposed by the contribution or expenditure. Disclose the name of the candidate and the offi ce sought or held; the name of the ballot measure and its jurisdiction; or the name of
the committee if a nonmonetary contribution was made to a general purpose committee. Check the appropriate box to indicate whether the payment was made to support or oppose the candidate or measure listed.
Amount/Cumulative Amount
Disclose the amount of the contribution or expenditure made this period.
If a single payment supports or opposes more than one candidate or measure, provide the name and address of the vendor. Enter the amount paid to the vendor in the “Description of Payment” column. Identify each candidate or measure, and enter the amount of the contribution or expenditure attributable to each in the “Amount this Period” column.
For each contribution, also disclose the cumulative amount contributed to the candidate (including all of the candidate’s controlled election committees) or to the committee (in the case of a ballot measure or other type of committee) since January 1 of the current calendar year. For each independent expenditure, disclose the cumulative amount of independent expenditures made since January 1 of the current calendar year related to the candidate or ballot measure supported or opposed by the expenditure.
Reporting Loans:
Check the “loan” box under “Type of Payment” if you make, forgive, or guarantee a loan. You need not report loan repayments received. If you make and forgive a loan during the same calendar year, report the amount of the forgiveness under “Description of Payment.” The same is true if you guarantee a loan and you make payments to the lender during the same calendar year.
Loans to state candidates are subject to contribution limits. If the candidate repays all or a portion of a loan, the lender may make additional contributions subject to the applicable contribution limit.
Non-Monetary Contributions:
Report the fair market value of non-monetary contributions. The fair market value is the amount it would cost to purchase the goods or services on the open market, which may be more than the amount it cost to provide them. For example, the fair market value of donated catering services would normally be higher than the actual cost to the caterer.
Reporting Subvendors:
If an agent (including an independent contractor) makes payments on your behalf (“subvendor payments”), disclose those payments in addition to the payments made to the agent. For example, you pay a public relations fi rm, which pays for an advertisement supporting a ballot measure. In addition to disclosing the payment(s) made to the public relations fi rm, itemize payments of $500 or more made by the firm related to the advertisement. Do not include payments that are not for the purpose of making contributions or independent expenditures (e.g., for overhead or operating expenses).
Report the name and address of the agent followed by the name and address of each subvendor. Disclose amounts paid to the agent and subvendor in the “Description of Payment” column.
Completing the California Form 461 is an essential step for individuals or entities that make significant contributions or independent expenditures in support of or opposition to candidates and measures. It is important to ensure that all information is accurate and complete, as this form plays a crucial role in maintaining transparency in campaign financing.
Once you have submitted the form, keep a copy for your records. This will help you track your contributions and ensure compliance with reporting requirements in the future. If you have any questions or need further assistance, resources are available through the Fair Political Practices Commission.
What is the California Form 461?
The California Form 461 is a campaign statement used by major donors and independent expenditure committees. It helps report contributions and expenditures related to state or local candidates, officeholders, and ballot measures. If an individual or entity makes significant contributions or expenditures, they must file this form to ensure transparency in campaign financing.
Who needs to file Form 461?
Individuals or entities that qualify as major donors or independent expenditure committees must file Form 461. A major donor is someone who contributes $10,000 or more in a calendar year to candidates or committees. Independent expenditure committees are those that spend $1,000 or more to support or oppose candidates or measures without coordinating with them.
What are the contribution limits associated with Form 461?
Contribution limits vary depending on the type of candidate and local regulations. Candidates for elective state office have specific limits on how much they can receive from donors. Local candidates might also face limits set by local ordinances. For detailed information, it's best to refer to the Fair Political Practices Commission (FPPC) website.
How do I file Form 461?
The filing process depends on where the contributions or expenditures are made. If more than 50% of the activities are related to state candidates, file with the Secretary of State. For activities focused on a single county or city, file with the respective county election official or city clerk. Electronic filing is required if contributions or expenditures total $25,000 or more in a calendar year.
What is considered a contribution?
A contribution includes monetary donations, loans, nonmonetary goods or services, and discounts not available to the general public. It’s important to note that contributions can come in various forms, and understanding this helps ensure accurate reporting on Form 461.
What should I include in the summary section of Form 461?
The summary section requires you to total all contributions and expenditures made during the reporting period. This includes both itemized amounts of $100 or more and unitemized amounts under $100. If this is your first statement for the year, you’ll enter zero for prior amounts.
How do I amend a previously filed Form 461?
If you need to amend a Form 461, check the “Amendment” box on the form. Enter the period covered by the statement you are amending and provide the updated information. It’s crucial to ensure that all details are accurate to maintain compliance with reporting requirements.
Where can I find additional information about filing and regulations?
For more details, refer to the FPPC Campaign Disclosure Manuals, which provide comprehensive guidance on completing Form 461. You can also visit the FPPC website or contact their helpline for specific questions regarding filing and compliance.
Filling out the California Form 461 can be a straightforward process, but many individuals and entities make common mistakes that can lead to complications. One frequent error is failing to accurately identify the filer. The form requires the legal name of the individual or entity submitting the statement. If a different name is commonly used, it should also be included. Omitting this information can create confusion and may result in penalties.
Another common mistake involves the failure to report all contributions and expenditures accurately. It is crucial to include both monetary and non-monetary contributions, as well as loans. Many filers mistakenly only report direct monetary contributions, neglecting to account for goods, services, or discounts that fall under the definition of a contribution. This oversight can lead to incomplete disclosures and potential legal issues.
In addition, many individuals do not properly aggregate contributions and expenditures when multiple entities are involved. If a parent company and its subsidiaries are making contributions, all amounts must be reported collectively. Filers often forget to indicate that they are including contributions from related entities, which can result in discrepancies and questions from regulatory bodies.
Another area where filers often stumble is in the summary section. The totals reported in this section must accurately reflect the itemized contributions and expenditures listed in the form. Some filers mistakenly enter incorrect totals, either due to simple math errors or by failing to update the totals from previous filings. This can lead to confusion and may raise red flags during audits.
Moreover, the verification section is sometimes overlooked. Every form must be signed by the responsible officer or the individual filer. Failing to include a signature can render the form invalid. In some cases, filers may also forget to check the amendment box if they are making changes to a previously submitted form, which can lead to further complications.
Another frequent mistake is not adhering to the filing deadlines. Each campaign statement covers a specific period, and it is essential to file on time to avoid penalties. Filers often miscalculate the beginning and ending dates for the reporting period, leading to late submissions.
Additionally, individuals may not be aware of local contribution limits that could apply to their filings. While the state has set contribution limits, local jurisdictions may impose their own regulations. Failing to check these limits can result in unintentional violations.
Lastly, many filers do not take advantage of available resources. The Fair Political Practices Commission (FPPC) provides guidelines and manuals that clarify the requirements for completing the form. Not utilizing these resources can lead to misunderstandings and errors that could have been easily avoided.
The California 461 form is essential for major donors and independent expenditure committees involved in political contributions. Alongside this form, several other documents are commonly used to ensure compliance with campaign finance laws. Below is a list of these forms and documents, each serving a specific purpose in the reporting process.
Understanding these forms and documents is crucial for anyone involved in political financing in California. They help maintain transparency and accountability in the electoral process, ensuring that all contributions and expenditures are properly reported and monitored.
The California Form 461 is designed for major donors and independent expenditure committees. Several other forms serve similar purposes in campaign finance reporting. Below are six documents that share similarities with Form 461:
Do's and Don'ts for Filling Out the California 461 Form
Understanding the California Form 461 is crucial for anyone involved in political contributions or independent expenditures. However, several misconceptions surround this form. Here’s a list of common misunderstandings:
By clearing up these misconceptions, individuals and organizations can better navigate the requirements of California's campaign finance laws and ensure compliance.
Understanding the California Form 461 is essential for individuals and entities involved in political contributions and independent expenditures. Here are some key takeaways to keep in mind:
Filing Form 461 correctly is crucial to ensure compliance with California's campaign finance laws. If you have questions or need assistance, consider reaching out to the Fair Political Practices Commission (FPPC) for guidance.