The Cash Expenditures and Loan Payments form (PC 3) must accompany the Statement of Paid-in-Capital form (PC 12) if:
- the major source of revenue for the corporation is paid-in-capital;
- the primary purpose of the corporation is to support or oppose any candidate, measure, or political party; and
- the corporation has made a contribution or an expenditure for that purpose.
The corporation is required to disclose the names, addresses, and occupations of its shareholders and report the amount of paid-in-capital attributable to each shareholder on the PC 12. The corporation is also required to disclose the nature and amounts of all expenditures of money and any in-kind contributions made by the corporation on the PC 3. This information is required to be filed
not later than seven calendar days after the in-kind contribution or expenditure is made.
Amount of Expenditure: Amount of check, credit or debit card charge, account payable or the total amount of miscellaneous cash expenditures $100 and under, miscellaneous accounts payable $100 and under, or miscellaneous personal expenditures $100 and under.
Check #: The number of the check. If the expenditure or was charged on a committee credit or debit card, enter “credit card” or “debit card.” If the expenditure is an electronic fund transfer, enter “EFT.” Check number is not required for miscellaneous cash expenditures.
Date: The date the expenditure, personal expenditure, loan payment was made, or account payable was incurred. Date must include the month, day and year.
Expenditure Subtype: Select the appropriate expenditure type from the list provided on the form. Designate only one expenditure type for each entry.
Name and Address of Payee: The name and address of the vendor or individual to whom payment was made or is owed. Address is the city and state or county if the payee is not located in a city. If the payee is a political committee registered with the state of Oregon, also list the six-digit ID number assigned to the committee by the Elections Division. Do not use acronyms in place of the full name of the payee.
Paid to Accounts Payable: Select "Yes" if the expenditure is a payment of a previously reported account payable.
Purpose Code: Use a purpose code from the list or provide a written description of the purpose of the expenditure. If one or more of the following purpose codes, other than G, PO, or T, are used to describe an expenditure purpose, no other description is generally required.
A purpose code or description is not required for miscellaneous cash expenditures, miscellaneous accounts payable, or miscellaneous personal expenditures. The exceptions when using the following purpose codes are:
- If an in-kind expenditure is made on behalf of another committee, the purpose description must include the purpose of the expenditure, state that it is an in-kind contribution and name the recipient candidate or committee. If the expenditure supports or opposes multiple candidates or committees, specify the amount attributable to each candidate or committee.
- If an independent expenditure is made on behalf of a candidate or measure, the purpose description must include the purpose of the expenditure, state that it is an independent expenditure, name the candidate or measure and indicate support or opposition. If the expenditure supports or opposes multiple candidates or measures, specify the amount attributable to each candidate or measure.
Broadcast Advertising: Expenditures made for radio or television advertising.|
Cash Contributions: Contributions made to other committees or organizations.|
Fundraising Event Expenses: Expenditures associated with holding a fundraiser, including payments to restaurants, hotels, caterers, other food and refreshment vendors, entertainers, and speakers|
G||General Operational Expenses: General campaign operating expenses, including filing fees, bank service charges, purchase or rental of office equipment and furniture for the campaign, and office supplies. Additional information is required to be disclosed when code G is used (e.g., office supplies, furniture).|
Interest Payment: Interest paid to a financial institution or other lender for a loan made to the committee.|
L||Literature, Brochures, Printing: Expenditures for the preparation and production of campaign literature and printed solicitations, including expenditures for mailing lists, design, photography, copy, layout, printing, and reproduction.|
Loan Extended: An expenditure made by a committee that is a loan to another committee or organization. The interest rate and repayment schedule must also be disclosed.|
|M||Management Services: Includes fees and commissions paid to campaign management companies, agents, and campaign consultants.|
|N||Newspaper and Other Periodical Advertising: Expenditures for advertising in newspapers, periodicals and other publications.|
O||Other Advertising: Expenditures related to the production and purchase of social media advertising, billboards, yard signs, voters’ pamphlets, and campaign paraphernalia such as buttons, bumper stickers, t-shirts, etc.|
Postage: Expenditures for stamps, postage, and direct mail services.|
|PO||Public Office holder Expenses: Expenditures related to allowable public office holder expenses such as gifts of nominal value, conference registration fees, membership dues, constituent communications, staff wages, office rent, mileage, gas and travel. When this purpose is used, a committee must provide a written description|
Reimbursement for Personal Expenditures: Payments made to a person for personal expenditures made on behalf of the committee. The personal expenditure made by the person must be reported as a separate entry.|
S||Surveys and Polls: Expenditures related to surveys and polls, reports on election trends, voter surveys, telemarketing, and telephone banks, etc.|
Online Social Media Advertising: Expenditures related to the production and purchase of websites, online content, social media, phone applications, etc. and all related advertising|
Travel: Expenditures related to travel. Additional information is required when code T is used (e.g., lodging, airfare, meals, gas, mileage).|
Utilities: Expenditures for utilities (e.g. telephone, internet access, electricity, etc.)|