[Code of Federal Regulations] [Title 11, Volume 1] [Revised as of January 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 11CFR104.4] [Page 91-92] TITLE 11--FEDERAL ELECTIONS CHAPTER I--FEDERAL ELECTION COMMISSION PART 104--REPORTS BY POLITICAL COMMITTEES (2 U.S.C. 434)--Table of Contents Sec. 104.4 Independent expenditures by political committees (2 U.S.C. 434(c)). (a) Every political committee which makes independent expenditures shall report all such expenditures on Schedule E in accordance with 11 CFR 104.3(b)(3)(vii). Every person (other than a political committee) shall report independent expenditures in accordance with 11 CFR part 109. (b) 24 Hour reports. Any independent expenditures aggregating $1,000 or [[Page 92]] more made after the 20th day, but more than 24 hours, before 12:01 a.m. of the day of the election, shall be reported within 24 hours after such independent expenditure is made. Such report shall be filed with the appropriate officers listed in 11 CFR 104.4(c) and shall contain the information required by 11 CFR 104.3(b)(3)(vii) indicating whether the independent expenditure is made in support of, or in opposition to, the candidate involved. (c) Where to file. Reports of independent expenditures under 11 CFR 104.4 and part 109 shall be filed as set forth at 11 CFR 104.4(c)(1) through (3). (1) For independent expenditures in support of or in opposition to, a candidate for President or Vice-President: with the Commission and the Secretary of State for the State in which the expenditure is made. (2) For independent expenditures in support of, or in opposition to, a candidate for the Senate: with the Secretary of the Senate and the Secretary of State for the State in which the candidate is seeking election. (3) For independent expenditures in support of, or in opposition to, a candidate for the House of Representatives: with the Federal Election Commission and the Secretary of State for the State in which the candidate is seeking election. [45 FR 15108, Mar. 7, 1980, as amended at 61 FR 3549, Feb. 1, 1996]