[Code of Federal Regulations] [Title 11, Volume 1] [Revised as of January 1, 2008] From the U.S. Government Printing Office via GPO Access [CITE: 11CFR104.1] [Page 100] TITLE 11--FEDERAL ELECTIONS CHAPTER I--FEDERAL ELECTION COMMISSION PART 104_REPORTS BY POLITICAL COMMITTEES AND OTHER PERSONS (2 U.S.C. 434)--Table of Contents Sec. 104.1 Scope (2 U.S.C. 434(a)). Sec. 104.1 Scope (2 U.S.C. 434(a)). 104.2 Forms. 104.3 Contents of reports (2 U.S.C. 434(b), 439a). 104.4 Independent expenditures by political committees (2 U.S.C. 434(b), (d), and (g)). 104.5 Filing dates (2 U.S.C. 434(a)(2)). 104.6 Form and content of internal communications reports (2 U.S.C. 431(9)(B)(iii)). 104.7 Best efforts (2 U.S.C. 432(i)). 104.8 Uniform reporting of receipts. 104.9 Uniform reporting of disbursements. 104.10 Reporting by separate segregated funds and nonconnected committees of expenses allocated among candidates and activities. 104.11 Continuous reporting of debts and obligations. 104.12 Beginning cash on hand for political committees. 104.13 Disclosure of receipt and consumption of in-kind contributions. 104.14 Formal requirements regarding reports and statements. 104.15 Sale or use restriction (2 U.S.C. 438(a)(4)). 104.16 Audits (2 U.S.C. 438(b)). 104.17 Reporting of allocable expenses by party committees. 104.18 Electronic filing of reports (2 U.S.C. 432(d) and 434(a)(11)). 104.19 Special reporting requirements for principal campaign committees of candidates for election to the United States Senate or United States House of Representatives. 104.20 Reporting electioneering communications (2 U.S.C. 434(f)). 104.21 Reporting by inaugural committees. Authority: 2 U.S.C. 431(1), 431(8), 431(9), 432(i), 434, 438(a)(8) and (b), 439a, 441a, and 36 U.S.C. 510. Source: 45 FR 15108, Mar. 7, 1980, unless otherwise noted. (a) Who must report. Each treasurer of a political committee required to register under 11 CFR part 102 shall report in accordance with 11 CFR part 104. (b) Who may report. An individual seeking federal office who has not attained candidate status under 11 CFR 100.3, the committee of such an individual or any other committee may voluntarily register and report in accordance with 11 CFR parts 102 and 104. An individual shall not become a candidate solely by voluntarily filing a report, nor shall such individual, the individual's committee, nor any other committee be required to file all reports under 11 CFR 104.5, unless the individual becomes a candidate under 11 CFR 100.3 or unless the committee becomes a political committee under 11 CFR 100.5.