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11 - Campaign Finance Report-Form C-OH Instruction GuideTEXAS ETHICS COMMISSION CANDIDATE/OFFICEHOLDER CAMPAIGN FINANCE REPORT FORM C/OH – INSTRUCTION GUIDE (PAPER FILERS ONLY) To Report Activity Occurring on or after January 1, 2022 Revised January 1, 2022 Texas Ethics Commission, P.O. Box 12070, Austin, Texas 78711 www.ethics.state.tx.us (512) 463-5800 • TDD (800) 735-2989 Promoting Public Confidence in Government FORM C/OH – INSTRUCTION GUIDE TABLE OF CONTENTS These instructions are for the CANDIDATE/OFFICEHOLDER CAMPAIGN FINANCE REPORT (Form C/OH) and all schedules that are filed with it. FORM C/OH includes a three-page cover sheet and Schedules A1, A2, B, E, F1, F2, F3, F4, G, H, I, K, and T. Candidates or officeholders filing a Final Report should also attach Form C/OH-FR. All filers must submit the cover sheet, but only the schedules on which there is information to report need to be included. GENERAL INSTRUCTIONS ..................................................................................................... 3 IMPORTANT UPDATES .......................................................................................................... 3 ELECTRONIC FILING .............................................................................................................. 3 FILLING OUT THE FORMS .................................................................................................... 3 TEXAS ETHICS COMMISSION GUIDES .............................................................................. 4 PHOTOCOPIES OF FORMS ..................................................................................................... 4 FILING DATE ............................................................................................................................ 4 FORM C/OH: CANDIDATE/OFFICEHOLDER CAMPAIGN FINANCE REPORT ......... 5 GENERAL INFORMATION ..................................................................................................... 5 COMPLETING THE COVER SHEET ...................................................................................... 7 PAGE 1 ................................................................................................................................... 7 PAGE 2 ................................................................................................................................. 13 PAGE 3 ................................................................................................................................. 15 SCHEDULE A1: MONETARY POLITICAL CONTRIBUTIONS ....................................... 17 SCHEDULE A2: NON-MONETARY (IN-KIND) POLITICAL CONTRIBUTIONS .......... 19 SCHEDULE B: PLEDGED CONTRIBUTIONS ................................................................... 21 SCHEDULE E: LOANS .......................................................................................................... 24 SCHEDULE F1: POLITICAL EXPENDITURES FROM POLITICAL CONTRIBUTIONS27 SCHEDULE F2: UNPAID INCURRED OBLIGATIONS ..................................................... 30 SCHEDULE F3: PURCHASE OF INVESTMENTS FROM POLITICAL CONTRIBUTIONS .................................................................................................................. 32 SCHEDULE F4: EXPENDITURES MADE BY CREDIT CARD ......................................... 33 SCHEDULE G: POLITICAL EXPENDITURES MADE FROM PERSONAL FUNDS ...... 35 SCHEDULE H: PAYMENT FROM POLITICAL CONTRIBUTIONS TO A BUSINESS OF C/OH ......................................................................................................................................... 37 SCHEDULE I: NON-POLITICAL EXPENDITURES MADE FROM POLITICAL CONTRIBUTIONS .................................................................................................................. 38 SCHEDULE K: INTEREST, CREDITS, GAINS, REFUNDS, AND CONTRIBUTIONS RETURNED TO FILER ........................................................................................................... 39 SCHEDULE T: IN-KIND CONTRIBUTIONS OR POLITICAL EXPENDITURES FOR TRAVEL OUTSIDE OF TEXAS ............................................................................................. 40 FORM C/OH-FR: DESIGNATION OF FINAL REPORT ................................................... 41 GENERAL INFORMATION ................................................................................................... 41 COMPLETING THE FORM .................................................................................................... 42 ADDITIONAL INFORMATION REGARDING EXPENDITURES .................................... 43 EXAMPLES: REPORTING EXPENDITURES MADE BY CREDIT CARD ...................... 43 EXAMPLES: PURPOSE OF EXPENDITURES ..................................................................... 46 EXAMPLES: REPORTING EXPENDITURES FROM PERSONAL FUNDS ...................... 48 EXAMPLES: REPORTING STAFF REIMBURSEMENT ..................................................... 50 Form C/OH – Instruction Guide GENERAL INSTRUCTIONS These general instructions apply to all C/OH forms required to be filed under title 15, Texas Election Code, for activity that occurs on or after January 1, 2022. For a report that includes activity occurring before January 1, 2022, you must use the instructions applicable before calendar year 2022, which are available on the Texas Ethics Commission’s website at https://www.ethics.state.tx.us/forms/coh/cohfrm.php. IMPORTANT UPDATES Increased Disclosure Thresholds On January 1, 2020, the Texas Ethics Commission began adjusting certain reporting thresholds to account for inflation. As directed by section 571.064 of the Texas Election Code, the Commission is required to annually adjust these thresholds upward to the nearest multiple of $10 in accordance with the percentage increase for the previous year in the Consumer Price Index for Urban Consumers published by the Bureau of Labor Statistics of the United States Department of Labor. Accordingly, one or more thresholds will generally be adjusted each year, depending upon the figures in the index. These changes will be made effective January 1st of each calendar year; the affected numbers and corresponding new thresholds are located in 1 T.A.C. §18.31, which can be found here: https://www.ethics.state.tx.us/rules/. The higher itemization thresholds will be reflected on the paper forms and in these instructions, as applicable. Please verify that you are using the correct thresholds and forms that apply to your filing. For example, if you are filing a campaign finance report or lobby activities report that is due in January of 2021, you must use the forms and instructions that are applicable to the period ending December 31, 2020. Contributions Made Electronically Must Be Itemized Beginning on September 1, 2019, all political contributions that are made electronically and accepted by a filer during the reporting period must be itemized in the filer’s campaign finance report. This change is made by House Bill 2586, adopted by the 86th Texas Legislature. ELECTRONIC FILING All persons filing campaign finance reports with the Texas Ethics Commission (Commission) are required to file those reports electronically unless the person is eligible to claim an exemption. Please check the Commission’s website at https://www.ethics.state.tx.us for information about exemptions from the electronic filing requirement. FILLING OUT THE FORMS All reports filed on paper must be either handwritten in ink or typewritten. If you complete the report by hand, please print everything other than your signature. Texas Ethics Commission Page 3 Revised 1/1/2022 Form C/OH – Instruction Guide Texas Ethics Commission Page 4 Revised 1/1/2022 If you are filing with the Commission, and you are eligible to claim an exemption to electronic filing, you may use your own computer-generated form if it provides for disclosure of all the information required on the Commission's form and it is substantially identical in paper size, color, layout, and format. A substitute form that is substantially identical to the Commission's prescribed form must be submitted for pre-approval by the Commission's executive director. Always file the cover sheet of the campaign finance report form. You need to file only those schedules on which you have information to report. You must keep an exact copy of each report filed and all records necessary to complete the report for at least two (2) years after the deadline for filing the report. If you have questions, please call our office at (512) 463-5800. TEXAS ETHICS COMMISSION GUIDES The Commission publishes a Campaign Finance Guide for each type of filer. These guides are designed to explain your responsibilities as a filer. The Commission encourages you to read the appropriate guide before you begin accepting political contributions or making or authorizing political expenditures. PHOTOCOPIES OF FORMS You may use photocopies of Commission forms. For example, if the space provided on Schedule A1 is insufficient, you may make copies of a blank Schedule A1 form and attach more pages as needed. FILING DATE For most reporting deadlines, a document is considered timely filed if it is properly addressed with postage or handling charges prepaid and bears a postmark or receipt mark of a common or contract carrier indicating a time on or before the deadline. Pre-Election Reports: A report due 30 days before an election and a report due 8 days before an election must be received by the appropriate filing authority no later than the report due date. If you are filing with the Commission, please address your reports and correspondence to the Texas Ethics Commission, P.O. Box 12070, Austin, Texas 78711-2070. For hand-deliveries, the Commission’s street address is 201 East 14th Street, Sam Houston Building, 10th Floor, Austin, Texas 78701. If the due date for a report falls on a Saturday, Sunday, or legal holiday, the report is due on the next regular business day. Form C/OH – Instruction Guide Texas Ethics Commission Page 5 Revised 1/1/2022 FORM C/OH: CANDIDATE/OFFICEHOLDER CAMPAIGN FINANCE REPORT These instructions are for the CANDIDATE/OFFICEHOLDER CAMPAIGN FINANCE REPORT (Form C/OH). A complete report includes the Form C/OH cover sheet, and any of the following schedules on which there is information to report: A1, A2, B, E, F1, F2, F3, F4, G, H, I, K, and T. A complete Final Report must also include Form C/OH-FR. Note: Judicial candidates and officeholders must use a different form, Form JC/OH. GENERAL INFORMATION Use Form C/OH for filing the following reports:  Semiannual reports (January 15 and July 15)  Pre-election reports (30th day before election, 8th day before election)  Runoff report (8th day before runoff election)  Exceeded Modified Reporting Limit report  15th day after officeholder campaign treasurer appointment  Final Report See the instructions for sections 9 and 10 of the Cover Sheet for help in deciding which reports you are required to file. OFFICEHOLDER ACTIVITY An officeholder may make officeholder expenditures and accept officeholder contributions without having a campaign treasurer appointment on file. However, an officeholder must have a campaign treasurer appointment on file before the officeholder may make campaign expenditures or accept campaign contributions. DUTIES OF CANDIDATE OR OFFICEHOLDER As a candidate or officeholder, you alone, not the campaign treasurer, are responsible for filing this form. Failing to file a report on time or filing an incomplete report may subject you to criminal or civil penalties. DUTIES OF CAMPAIGN TREASURER State law does not impose any reporting or record-keeping obligations on a candidate’s campaign treasurer. Form C/OH – Instruction Guide Texas Ethics Commission Page 6 Revised 1/1/2022 WHERE TO FILE This form is filed with the same filing authority with which you were required to file your Campaign Treasurer Appointment (Form CTA). If you are an officeholder who does not have a campaign treasurer appointment on file, file your reports with the same authority with which a candidate for your office must file the campaign treasurer appointment. FILING A FINAL REPORT For filing purposes, you are a “candidate” as long as you have an appointment of campaign treasurer on file. If you do not expect to accept any further campaign contributions or to make any further campaign expenditures, you may file a Final Report of contributions and expenditures. A Final Report terminates your appointment of campaign treasurer and relieves you of the obligation of filing further reports as a candidate. If you are an officeholder at the time of filing a Final Report, you may be required to file semiannual reports of contributions and expenditures as an officeholder. The only officeholders who are not required to file semiannual reports are officeholders who file locally, who do not have a campaign treasurer appointment on file, and who do not exceed $940 in contributions or expenditures during the reporting period. If you are not an officeholder at the time of filing a Final Report and if you have surplus funds or retain assets purchased with political funds, you will be required to file annual reports of Unexpended Contributions. (See instructions for Form C/OH-UC.) To file a Final Report, you must complete the “C/OH CAMPAIGN FINANCE REPORT” (Form C/OH), check the “final” box in section 9 on the Cover Sheet, and complete and attach the “C/OH REPORT: DESIGNATION OF FINAL REPORT” (Form C/OH- FR). Form C/OH – Instruction Guide Texas Ethics Commission Page 7 Revised 1/1/2022 COMPLETING THE COVER SHEET Each numbered item in these instructions corresponds to the same numbered item on the form. PAGE 1 1. FILER ID: If you are filing with the Commission, you were assigned a filer identification number when you filed your initial campaign treasurer appointment. You should have received a letter acknowledging receipt of the form and informing you of your Filer ID. Enter this number wherever you see “FILER ID.” If you do not file with the Commission, you are not required to enter a Filer ID. 2. TOTAL PAGES FILED: After you have completed the form, count the total number of pages of this form and any attached schedules. Enter that number where indicated on the top line of page 1 only. Each side of a two-sided form counts as one page. 3. CANDIDATE/OFFICEHOLDER NAME: Enter your full name, including nicknames and suffixes (e.g., Sr., Jr., III), if applicable. 4. CANDIDATE/OFFICEHOLDER MAILING ADDRESS: Enter your complete mailing address. If your mailing address has changed since you last gave notice of your address, check the “Change of Address” box. 5. CANDIDATE/OFFICEHOLDER PHONE: Enter your phone number including the area code, and your extension, if applicable. Sections 6 - 8 pertain to a candidate’s campaign treasurer. If you are an officeholder who does not have a campaign treasurer appointment on file, skip these sections. 6. CAMPAIGN TREASURER NAME: Enter the full name of your campaign treasurer, including nicknames and suffixes (e.g., Sr., Jr., III), if applicable. 7. CAMPAIGN TREASURER ADDRESS: Enter the complete address of your campaign treasurer. 8. CAMPAIGN TREASURER PHONE: Enter the phone number of your campaign treasurer including the area code, and the extension, if applicable. 9. REPORT TYPE: Check the box that describes the type of report you are filing, according to the descriptions below. See the instructions for section 10 for the periods covered by each type of report. January 15 Report: All candidates and most officeholders must file a semiannual report by January 15. The only officeholders who are not required to file this report are officeholders who file locally, who do not have a campaign treasurer appointment on file, and who do not exceed $940 in contributions or expenditures during the reporting period. All candidates and officeholders who file with the Commission must file this report by midnight Central Time on the January 15 report due date. All candidates and officeholders who file locally must file this report by 5 p.m. on the January 15 report due date. Form C/OH – Instruction Guide Texas Ethics Commission Page 8 Revised 1/1/2022 Note: Anyone who has a campaign treasurer appointment (Form CTA) on file must file semiannual reports, even after an election has ended and even if the filer lost the election. To end this semiannual filing requirement, the filer must cease campaign activity and file a Final Report. (See “Final Report” below for more information.) July 15 Report: All candidates and most officeholders must file a semiannual report by July 15. The only officeholders who are not required to file this report are officeholders who file locally, who do not have a campaign treasurer appointment on file, and who do not exceed $940 in contributions or expenditures during the reporting period. See “January 15 Report” above for more information on filing requirements and deadlines for semiannual reports. 30th Day Before Election Report: Opposed candidates in an election who did not choose the modified reporting schedule must file this pre-election report. If an opposed candidate chose modified reporting, but then exceeded a threshold before the 30th day before the election, the candidate must file this report. The report is due no later than 30 days before the election. For all candidates and officeholders who file with the Commission, this report must be received by the Commission no later than midnight Central Time on the report due date. For all candidates and officeholders who file locally, this report must be received by the filing authority no later than 5 p.m. on the report due date. You are an "opposed" candidate if you have an opponent, including a minor party candidate, whose name is printed on the ballot. If your only opposition is a write-in candidate, you are not considered opposed for filing purposes. If you are a write-in candidate, you are an "opposed" candidate subject to the reporting requirements if you accept political contributions or make political expenditures. Candidates who are unopposed in an election are not required to file pre-election reports for that election. 8th Day Before Election Report: Opposed candidates in an election who did not choose the modified reporting schedule must file this pre-election report. If an opposed candidate chose modified reporting but then exceeded a threshold before the 8th day before the election, the candidate must file this report. The report is due no later than 8 days before the election. For all candidates and officeholders who file with the Commission, this report must be received by the Commission no later than midnight Central Time on the report due date. For all candidates and officeholders who file locally, this report must be received by the filing authority no later than 5 p.m. on the report due date. See “30th Day Before Election Report” above for the definition of an opposed candidate. Runoff Report: Opposed candidates who are participating in a runoff election and who did not choose the modified reporting schedule must file this runoff report. The report is due no later than 8 days before the runoff election. For all candidates and officeholders who file with Commission, this report must be received by the Commission no later than midnight Central Time on the report due date. For all candidates and officeholders who file Form C/OH – Instruction Guide Texas Ethics Commission Page 9 Revised 1/1/2022 locally, this report must be received by the filing authority no later than 5 p.m. on the report due date. See “30th Day Before Election Report” above for the definition of an opposed candidate. Exceeded Modified Reporting Limit Report: Candidates who chose to file under the modified reporting schedule but then, after the 30th day before the election, exceeded $940 in contributions or $940 in expenditures in connection with the election must file this Exceeded Modified Reporting Limit report within 48 hours after exceeding the $940 limit. The candidate must meet this deadline even if it falls on a weekend or a holiday. 15th Day After Campaign Treasurer Appointment Report (Officeholders Only): An officeholder must file this report if he or she appoints a campaign treasurer after a period of not having a campaign treasurer appointment (Form CTA) on file. For all officeholders who file with Commission, this report is due no later than midnight Central Time on the 15th day after an officeholder files Form CTA with the Commission. For all officeholders who file locally, this report is due no later than 5 p.m. on the 15th day after an officeholder files Form CTA with the filing authority. It is not required of officeholders who are merely changing their campaign treasurer. It is not required of an officeholder who files locally if the officeholder did not exceed $940 in either contributions or expenditures during the period covered by the report. Candidates who are not officeholders do not file this report. Final Report: A person who has a campaign treasurer appointment on file may file this report when he or she does not expect to accept any further campaign contributions or make or authorize any further campaign expenditures. There is not a fixed deadline for this report. This report must have a completed “C/OH REPORT: DESIGNATION OF FINAL REPORT” (Form C/OH-FR) attached. A candidate must have a CTA on file to accept campaign contributions or make campaign expenditures, including contributions intended to offset campaign debts or expenditures made to pay campaign debts. A candidate who intends to continue campaign activity should not file a Final Report. A Final Report terminates a candidate’s CTA and relieves the candidate from any additional filing obligations as a candidate. Officeholders who file a Final Report will still be subject to the filing requirements applicable to officeholders. A person who is not an officeholder but who has surplus political funds or assets after filing a Final Report will be required to file annual Unexpended Contribution reports. (See “Form C/OH-FR: Designation of Final Report” for more information.) A candidate or officeholder who does not have a CTA on file may still be required to file a personal financial statement (PFS). Filing a Final Report does not relieve a candidate of responsibility for any delinquent reports or outstanding civil penalties. Daily Pre-Election Report of Contributions: A candidate or officeholder who files with the Commission may be required to file daily pre-election reports disclosing contributions during the period beginning the 9th day before an election and ending at 12 noon on the day before the election. This information can be disclosed on Form C/OH-T. For more information, please see the instructions for Form C/OH-T. Form C/OH – Instruction Guide Texas Ethics Commission Page 10 Revised 1/1/2022 Legislative Special Session Report: A candidate or officeholder who files with the Commission and who accepts a political contribution during the period beginning on the date the governor signs the proclamation calling a special legislative session and continuing through the date of final adjournment is required to file a report after a special session of the legislature. This information can be disclosed on Form C/OH-SS. For more information, please see the instructions for Form C/OH-SS. 10. PERIOD COVERED: A reporting period includes the start date and the end date. The due date for filing will generally be after the end of the period. Generally, a report picks up where the last report left off, and there should be no gaps or overlapping periods. The exceptions are Daily Pre-election reports, which do create overlaps because you are required to report the activity twice. First Reports: If this is the first report of contributions and expenditures that you have filed, the beginning date will depend on the date your campaign treasurer appointment (Form CTA) was filed or the date you took office.  If you are a candidate (a person who has filed a Form CTA) and you are filing your first report, the start date will be the date your Form CTA was filed.  If you are an officeholder who was appointed to an elective office and who did not have a Form CTA on file at the time of the appointment, the start date for your first report will be the date you took office. January 15th Semiannual Report: The start date is July 1 of the previous year or the day after the last day covered by your last required report, whichever is later. If this is the first report you have filed, please see the “First Reports” section above. The end date is December 31 of the previous year. July 15th Semiannual Report: The start date is January 1 or the day after the last day covered by your last required report, whichever is later. If this is the first report you have filed, please see the “First Reports” section above. The end date is June 30. 30th Day Before Election Report: The start date is the day after the last day covered by your last required report. If this is the first report you have filed, please see the “First Reports” section above. The end date is the 40th day before the election. This report is not required for unopposed candidates or candidates who are filing under the modified reporting schedule. 8th Day Before Election Report: The start date is the 39th day before the election if you filed a 30th Day Before Election Report. If you did not file the 30th Day Before Election Report, the day after the last day covered by your last required report is the start date. If this is the first report you have filed, please see the “First Reports” section above. The end date is the 10th day before the election. This report is not required for unopposed candidates or candidates who are filing under the modified reporting schedule. Runoff Report: The start date is the 9th day before the main election if you filed an 8th Day Before Election Report. Otherwise, the start date is the day after the last day covered by your last required report or the day you appointed a campaign treasurer, Form C/OH – Instruction Guide Texas Ethics Commission Page 11 Revised 1/1/2022 whichever is later. The end date is the 10th day before the runoff election. This report is not required for candidates who are filing under the modified reporting schedule. Exceeded Modified Reporting Limit Report: The start date for the report is either the day you appointed your campaign treasurer or the day after the last day covered by your last required report, whichever is later. The end date is the day you exceeded the $940 limit for contributions or expenditures. 15th Day After Campaign Treasurer Appointment Report (Officeholders Only): The start date is either the day after the last day covered by your last required report or the day you began serving an appointment to elective office. The end date is the day before the campaign treasurer appointment was filed. This report is due no later than 15 days after the campaign treasurer appointment was filed. Final Report: The start date is the day after the last day covered by your last required report. The end date is the day the final report is filed. If you are an officeholder without a campaign treasurer appointment on file, or if you have a campaign treasurer appointment on file but you are not a candidate in an upcoming election and were not a candidate in a recent election, you may skip Section 11. 11. ELECTION: If you are a candidate in an upcoming election or were a candidate in a recently held election, provide the following information concerning the upcoming or recent election. Election Date: Enter the month, day, and year of the election for which this report is filed, if known. Candidate in an Upcoming Election: If the political activity in the report primarily pertains to an upcoming election, provide the date of the upcoming election in which you intend to participate as a candidate that most immediately follows the deadline for this report. Candidate in a Recently Held Election: If the political activity in this report primarily pertains to a recently held election, provide the date of the recently held election in which you participated as a candidate that most immediately precedes the deadline for this report. Election Type: Check the box next to the type of election that most accurately describes the election for which this report is filed. Primary: An election held by a political party to select its nominees for office. Runoff: An election held if no candidate for a particular office receives the vote necessary to be elected in an election requiring a majority vote. General: An election, other than a primary election, that regularly occurs at fixed dates. Form C/OH – Instruction Guide Texas Ethics Commission Page 12 Revised 1/1/2022 Special: An election that is neither a general election nor a primary election nor a runoff election. Other: If none of the listed election types apply, check “Other” and provide your own description of the election for which the report is filed. 12. OFFICE HELD: If you are an officeholder, please enter the office you currently hold. Include the district, precinct, or other designation for the office, if applicable. 13. OFFICE SOUGHT: If you are a candidate in an upcoming election, please enter the office you seek. If you were a candidate in a recently held election, but were unsuccessful or are not currently an officeholder, please enter the office you sought during the election that most immediately precedes the deadline for this report. Include the district, precinct, or other designation for the office, if applicable. 14. NOTICE FROM POLITICAL COMMITTEE(S): Complete this section if you received notice from a political committee that it accepted political contributions or made political expenditures on your behalf. You are required to disclose the receipt of such a notice in the report covering the period in which you receive the notice. If you have not received such notice, you may skip this section. The political committee is required to include in the notice the full name and address of the committee, the full name and address of the committee’s campaign treasurer, and a statement indicating whether the committee is a general-purpose committee or a specific-purpose committee. If the notice also describes the expenditure, do not include the description in this section. “Additional Pages” box: If you received notice from more than one committee, check this box and attach an additional page listing the names and addresses of the other committees and of their campaign treasurers. Committee Type: “General” box: Check this box if the notice is from a general-purpose committee. “Specific” box: Check this box if the notice is from a specific-purpose committee. Committee Name: Enter the full name of the committee as reported in the notice. Committee Address: Enter the address of the committee as reported in the notice. Committee Campaign Treasurer Name: Enter the name of the committee’s campaign treasurer as reported in the notice. Committee Campaign Treasurer Address: Enter the address of the committee’s campaign treasurer as reported in the notice. Form C/OH – Instruction Guide Texas Ethics Commission Page 13 Revised 1/1/2022 PAGE 2 15. C/OH (CANDIDATE/OFFICEHOLDER) NAME: Enter your full name. 16. FILER ID: See instructions for section 1. 17. TOTALS: Complete this section only after you have completed all applicable schedules. Line 1- Total Unitemized Political Contributions: Enter the total of all unitemized contributions (other than pledges, loans, guarantees of loans, or contributions made electronically) of $90 or less. Do not include any contributions itemized on Schedules A1 or A2 or any contribution made electronically. Enter a “0” if you did not receive any unitemized contributions during the period covered. On Schedules A1 and A2, you are required to itemize political contributions that totaled more than $90 from one person and any political contribution that is made electronically. You also may itemize contributions of $90 or less from one person. Do not include any itemized contributions in the total entered on line 1, regardless of amount. Line 2- Total Political Contributions: Add the total contributions listed on Schedules A1 and A2 to the amount you entered on line 1. Enter that total on line 2. Enter a “0” if you did not receive any contributions during the period covered. Line 3- Total Unitemized Political Expenditures: Enter the total of all unitemized political expenditures of $190 or less. Do not include any expenditures itemized on Schedules F1, F2, F3, F4, G, or H. Enter a “0” if you did not make any unitemized expenditures during the period covered. On Schedule F1, you were required to itemize political expenditures that totaled more than $190 to one payee. You also had the option of itemizing expenditures totaling $190 or less to one payee. Do not include any expenditures itemized on Schedule F1 in the total entered on line 3, regardless of amount. On Schedule F2, you were required to itemize incurred but not yet paid political expenditures that totaled more than $190 to one payee. You also had the option of itemizing incurred political expenditures totaling $190 or less to one payee. Do not include any political or non-political expenditures itemized on Schedule F2 in the total entered on line 3, regardless of amount. On Schedule F4, you were required to itemize political expenditures made by a credit card that totaled more than $190 to one payee. You also had the option of itemizing political expenditures totaling $190 or less to one payee. Do not include any political or non-political expenditures itemized on Schedule F4 in the total entered on line 3, regardless of amount. On Schedule G, you were required to itemize political expenditures from personal funds if you intend to seek reimbursement from political contributions. Do not include any expenditures itemized on Schedule G in the total entered on line 3, regardless of amount. Form C/OH – Instruction Guide Texas Ethics Commission Page 14 Revised 1/1/2022 On Schedule H, you were required to itemize payments from political contributions made to certain businesses. Do not include any expenditures itemized on Schedule H in the total entered on line 3, regardless of amount. Line 4- Total Political Expenditures: Add the following: (a) the total expenditures itemized on Schedule F1; (b) the total political expenditures itemized on Schedule F2; (c) the total political expenditures itemized on Schedule F4; (d) the total political expenditures itemized on Schedule G; (e) the total political expenditures itemized on Schedule H; and (f) the amount you entered on line 3. Enter that total on line 4. Enter a “0” if you did not make any expenditures during the period covered. Line 5- Total Political Contributions Maintained: Enter the total amount of political contributions, including interest or other income on those contributions, maintained as of the last day of the reporting period. Enter “0” if you do not maintain political contributions, including interest or other income on those contributions, as of the last day of the reporting period. This is different from the total contributions reported on line 2. Only contributions accepted during the period covered by the report are entered on line 2. The law requires you to disclose the total amount of political contributions accepted, including interest or other income on those contributions, maintained in one or more accounts in which political contributions are deposited as of the last day of the reporting period. The “total amount of political contributions maintained” includes the total amount of political contributions maintained in one or more accounts, including the balance on deposit in banks, savings and loan institutions and other depository institutions; the present value of any investments that can be readily converted to cash, such as certificates of deposit, money market accounts, stocks, bonds, treasury bills, etc.; and the balance of political contributions accepted and held in any online fundraising account over which the filer can exercise control by making a withdrawal, expenditure, or transfer. The total amount of political contributions maintained does not include personal funds that the filer intends to use for political expenditures, unless the personal funds have been disclosed as a loan to your campaign and deposited into an account in which political contributions are held as permitted by section 253.0351(c) of the Election Code. Any unexpended funds from such a loan are required to be included in the total amount of political contributions maintained as of the last day of the reporting period. Form C/OH – Instruction Guide Texas Ethics Commission Page 15 Revised 1/1/2022 Note: Personal funds deposited in an account in which political contributions are held are subject to the personal use restrictions. Line 6- Total Principal Amount of All Outstanding Loans: Enter the aggregate outstanding principal amount of all loans accepted for campaign or officeholder purposes as of the last day of the reporting period. Enter a “0” if you did not accept any loans during the period covered and have no outstanding loans as of the last day of the reporting period. This is different from the information reported on Schedule E. This line must include outstanding principal of loans made in this reporting period as well as outstanding principal of loans made previously. 18. SIGNATURE: Complete this section only after you have completed all applicable sections and schedules. You must always sign a report that you file. You must complete this section even if you have no schedules to attach. Only the candidate or officeholder filing the report may sign the report. If you are using the paper form, fill this section out by hand after you finish the rest of this report. You have the option to either: (1) take the completed form to a notary public where you will sign above the first line that says “Signature of Candidate/Officeholder (Declarant)” (an electronic signature is not acceptable) and your signature will be notarized, or (2) sign above both lines that say “Signature of Candidate/Officeholder (Declarant)” (an electronic signature is not acceptable), and fill out the unsworn declaration section. PAGE 3 19. C/OH (CANDIDATE/OFFICEHOLDER) NAME: Enter your full name. 20. FILER ID: See instructions for section 1. 21. SCHEDULE SUBTOTALS: Complete this section only after you have completed all applicable schedules. Check the appropriate boxes to indicate which schedules are attached to your report. If a schedule is not included in the report, leave the check box blank. Line 1- Schedule A1: Add the total amount of contributions itemized on Schedule A1 to the amount of unitemized monetary political contributions accepted during the period covered. Enter that total on line 1. Enter a “0” if you did not accept any contributions during the period covered. Line 2- Schedule A2: Add the total amount of non-monetary in-kind contributions itemized on Schedule A2 to the amount of unitemized non-monetary in-kind contributions accepted during the period covered. Enter that total on line 2. Enter a “0” if you did not accept any non-monetary in-kind contributions during the period covered. Line 3- Schedule B: Add the total amount of pledged contributions itemized on Schedule B to the amount of unitemized pledged contributions accepted during the Form C/OH – Instruction Guide Texas Ethics Commission Page 16 Revised 1/1/2022 period covered. Enter that total on line 3. Enter a “0” if you did not accept any pledged contributions during the period covered. Line 4- Schedule E: Add the total amount of loans itemized on Schedule E to the amount of unitemized loans accepted during the period covered. Enter that total on line 4. Enter a “0” if you did not accept any loans during the period covered. Line 5- Schedule F1: Add the total amount of political expenditures from political contributions itemized on Schedule F1 to the amount of unitemized political expenditures from political contributions made during the period covered. Enter that total on line 5. Enter a “0” if you did not make any political expenditures from political contributions during the period covered. Line 6- Schedule F2: Add the total amount of unpaid incurred obligations itemized on Schedule F2 to the amount of unitemized unpaid obligations incurred during the period covered. Enter that total on line 6. Enter a “0” if you did not incur any unpaid obligations during the period covered. Line 7- Schedule F3: Enter the total amount of investments purchased from political contributions itemized on Schedule F3. Enter a “0” if you did not purchase any investments from political contributions during the period covered. Line 8- Schedule F4: Add the total amount of expenditures made by a credit card itemized on Schedule F4 to the amount of unitemized expenditures made by a credit card during the period covered. Enter that total on line 8. Enter a “0” if you did not make any expenditures by credit card during the period covered. Line 9- Schedule G: Add the total amount of political expenditures from personal funds itemized on Schedule G to the amount of unitemized political expenditures from personal funds made during the period covered. Enter that total on line 9. Enter a “0” if you did not make any political expenditures from personal funds during the period covered. Line 10- Schedule H: Enter the total amount of payments from political contributions to a business of the candidate or officeholder itemized on Schedule H. Enter a “0” if you did not make any payments from political contributions to a business of the candidate or officeholder during the period covered. Line 11- Schedule I: Enter the total amount of non-political expenditures from political contributions itemized on Schedule I. Enter a “0” if you did not make any non- political expenditures from political contributions during the period covered. Line 12- Schedule K: Enter the total amount of interests, credits, gains, refunds, and contributions returned to the filer itemized on Schedule K. Enter a “0” if you did not have any such activity during the period covered. Form C/OH – Instruction Guide Texas Ethics Commission Page 17 Revised 1/1/2022 SCHEDULE A1: MONETARY POLITICAL CONTRIBUTIONS These instructions are for candidates and officeholders using SCHEDULE A1: MONETARY POLITICAL CONTRIBUTIONS. Use this schedule to disclose information about monetary campaign and officeholder contributions accepted during the reporting period. Do not enter on this schedule information on non-monetary, in-kind contributions, pledges, loans, or guarantees of loans. Once you actually receive pledged money, it must be reported on Schedule A1. (Report non-monetary, in-kind contributions on Schedule A2; report pledges on Schedule B; report loans and guarantees of loans on Schedule E.) Itemization: You must enter incoming monetary contributions that exceed $90 from one person, and any monetary contribution made electronically, during a reporting period on this schedule. If you accepted two or more contributions from the same person, the total of which exceeds $90, enter each contribution separately. Although you are not required to do so, you may also report contributions from one person that do not exceed $90 in the period on this schedule. If you do not itemize contributions of $90 and less on this schedule, you must total all such contributions and report them on the Cover Sheet, page 2, section 17, line 1. Each numbered item in these instructions corresponds to the same numbered item on the form. 1. TOTAL PAGES SCHEDULE A1: After you have completed Schedule A1, count the total number of pages. Each side of a two-sided form counts as one page. 2. FILER NAME: Enter your full name. 3. FILER ID: See instructions for Cover Sheet, page 1, section 1. 4. DATE: Enter the date you accepted the contribution. Accepting a contribution is different from receiving a contribution. You accept a contribution when you decide to accept it rather than reject it. This may or may not be the same day that you receive the contribution. 5. FULL NAME OF CONTRIBUTOR: Enter the full name of the contributor. If the contributor is an individual, enter the full first and last name, and suffix (Jr., III, etc.) if applicable. If the contributor is an entity, enter the full name of the entity. “Out-of-State PAC” box: If the contributor is an out-of-state political committee, check the box. Certain restrictions apply to contributions from out-of- state PACS. The fact that a political committee has a mailing address outside of Texas does not mean that the committee is an out-of-state PAC for purposes of these restrictions. A political committee that has a campaign treasurer appointment on file in Texas is not an out-of-state PAC. A political committee that makes most of its political expenditures outside of Texas may be an out-of- state PAC. A political committee must determine if it is an out-of-state PAC. If the contributor is an out-of-state political committee from which you accepted more than $940 in the reporting period (including pledges or loans from sources other than financial institutions that have been in business for more than a year), you must include one of the following with your report: Form C/OH – Instruction Guide Texas Ethics Commission Page 18 Revised 1/1/2022  a written statement, certified by an officer of the out-of-state political committee, listing the full name and address of each person who contributed more than $190 to the out-of-state political committee during the 12 months immediately preceding the contribution; or  a copy of the out-of-state political committee’s statement of organization filed as required by law with the FEC and certified by an officer of the out-of-state committee. If the contributor is an out-of-state political committee from which you accepted $940 or less (including pledges) during the reporting period, you must include one of the following with your report:  a copy of the out-of-state political committee’s statement of organization filed as required by law with the FEC and certified by an officer of the out-of-state committee; or  a document listing the committee’s name, address and phone number; the name of the person appointing the committee’s campaign treasurer; and the name, address and phone number of the committee’s campaign treasurer. “ID #” Line (Electronic Filing Only): If you are filing your report electronically, you may enter in this field the out-of-state committee's Federal Election Commission (FEC) identification number. If you do not have an FEC # for the out-of-state PAC or are not filing electronically with the Commission, you must provide other documentation as explained above. 6. CONTRIBUTOR ADDRESS: Enter the complete address of the contributor. 7. AMOUNT OF CONTRIBUTION: Enter the amount of the contribution. 8. PRINCIPAL OCCUPATION OR JOB TITLE: Candidates for and holders of statewide offices in the executive branch and candidates for and holders of legislative offices must disclose the principal occupation or job title of an individual from whom the candidate or officeholder has accepted contributions (including pledges) of $940 or more during the reporting period. In other circumstances, filers are not required to report this information but may do so. 9. EMPLOYER: Candidates for and holders of statewide offices in the executive branch and candidates for and holders of legislative offices must disclose the employer of an individual from whom the candidate or officeholder has accepted contributions (including pledges) of $940 or more during the reporting period. In other circumstances, filers are not required to report this information but may do so. Form C/OH – Instruction Guide Texas Ethics Commission Page 19 Revised 1/1/2022 SCHEDULE A2: NON-MONETARY (IN-KIND) POLITICAL CONTRIBUTIONS These instructions are for candidates and officeholders using SCHEDULE A2: NON- MONETARY (IN-KIND) POLITICAL CONTRIBUTIONS. Use this schedule to disclose information about non-monetary, in-kind campaign and officeholder contributions received during the reporting period. An in-kind contribution is a contribution of goods, services, or any other thing of value other than money that is given to your campaign. You are not required to include contributions of an individual’s personal services or travel if the individual receives no compensation from any source for the services. Do not enter on this schedule information on monetary political contributions, pledges, loans, or guarantees of loans. Once you actually receive a pledged in-kind contribution, it must be reported on Schedule A2. (Report monetary contributions on Schedule A1; report pledges on Schedule B; report loans and guarantees of loans on Schedule E.) Itemization: You must enter non-monetary (in-kind) contributions of goods, services, or other things of value that exceed $90 from one person, and any non-monetary contribution made electronically, during a reporting period on this schedule. If you accepted two or more non- monetary contributions from the same person, the total of which exceeds $90, enter each contribution separately. Although you are not required to do so, you may also report contributions from one person that do not exceed $90 in the period on this schedule. If you do not itemize contributions of $90 and less on this schedule, you must total all such contributions and report them on the Cover Sheet, page 2, section 17, line 1. Each numbered item in these instructions corresponds to the same numbered item on the form. 1. TOTAL PAGES SCHEDULE A2: After you have completed Schedule A2, count the total number of pages. Each side of a two-sided form counts as one page. 2. FILER NAME: Enter your full name. 3. FILER ID: See instructions for Cover Sheet, page 1, section 1. 4. TOTAL OF UNITEMIZED IN-KIND POLITICAL CONTRIBUTIONS: Enter the total amount of in-kind political contributions of $90 or less that you accepted during the period covered that are not itemized on this schedule. If you choose to itemize an in-kind contribution of $90 or less on this schedule, do not include it in this total. All contributions made electronically must be itemized. 5. DATE: See instructions for Schedule A1, section 4. 6. FULL NAME OF CONTRIBUTOR: See instructions for Schedule A1, section 5. “Out-of-State PAC” box: See instructions for Schedule A1, section 5. 7. CONTRIBUTOR ADDRESS: Enter the complete address of the contributor. 8. AMOUNT OF CONTRIBUTION: Enter the fair market value of the in-kind contribution. Form C/OH – Instruction Guide Texas Ethics Commission Page 20 Revised 1/1/2022 9. IN-KIND CONTRIBUTION DESCRIPTION: Enter a description of the contribution. The description should be sufficiently detailed to allow a person reviewing your report to understand what was contributed. “Travel Outside of Texas” box: If the contribution was for travel outside of Texas, please check the box and report this information on Schedule T. 10. PRINCIPAL OCCUPATION OR JOB TITLE: See instructions for Schedule A1, section 8. 11. EMPLOYER: See instructions for Schedule A1, section 9. Sections 12-16 pertain to judicial candidates and officeholders only. Do not complete these sections. If you are a judicial candidate or officeholder, please use form JC/OH and the corresponding instructions. Form C/OH – Instruction Guide Texas Ethics Commission Page 21 Revised 1/1/2022 SCHEDULE B: PLEDGED CONTRIBUTIONS These instructions are for candidates and officeholders using SCHEDULE B: PLEDGED CONTRIBUTIONS. Use this schedule to disclose information about pledges accepted during the reporting period for campaign or officeholder purposes. You are not required to include pledges of an individual’s personal services or travel if the individual receives no compensation from any source for the services. Do not enter on this schedule information on contributions actually received, loans, or guarantees of loans. (Report contributions actually received on Schedule A1 or Schedule A2, as applicable; report loans and guarantees of loans on Schedule E.) If you accept a pledge from a person to give you money, goods, services, or anything of value,that pledge is a reportable contribution and you must include the pledge on this schedule for the report covering the period in which you accept the pledge. Itemization: You must itemize pledges that exceed $90 in the aggregate from one person during the reporting period. If you received pledges totaling more than $90 from one person during the reporting period, you must itemize all of those pledges, even if individual pledges were for $90 or less. Although you are not required to do so, you may also itemize pledges for $90 or less from one person. You must also disclose the receipt of the pledged contribution on Schedule A1 (used for monetary contributions) or A2 (used for non-monetary contributions), as applicable, in the reporting period in which you actually receive the pledged money or thing of value. If the pledge is accepted and received in the same reporting period, it is not required to be reported on Schedule B. Note: See the Campaign Finance Guide for more information on pledges. Each numbered item in these instructions corresponds to the same numbered item on the form. 1. TOTAL PAGES SCHEDULE B: After you have completed Schedule B, count the total number of pages. Each side of a two-sided form counts as one page. 2. FILER NAME: Enter your full name. 3. FILER ID: See instructions for Cover Sheet, page 1, section 1. 4. TOTAL OF UNITEMIZED PLEDGES: Enter the total amount of pledges that you accepted during the period that did not exceed $90 in the aggregate per person. Although you are not required to do so, you may also itemize pledges of $90 or less on this schedule. If you itemize some pledges of $90 or less, do not include those pledges in the total entered here. If you choose to itemize all pledges of $90 or less, do not enter a total amount here. 5. DATE: Enter the date you accepted the pledge. Accepting a pledge is different from receiving a contribution. You accept a pledge when you decide to accept it rather than reject it. Pledge accepted and received in different reporting periods: If you accept a pledge in one reporting period and then receive the pledged money or other thing of value in a later reporting period, you will disclose the pledge on this schedule in Form C/OH – Instruction Guide Texas Ethics Commission Page 22 Revised 1/1/2022 the reporting period in which you accepted the pledge. You will also disclose the receipt of the pledged money or other thing of value on the appropriate incoming funds schedule (report monetary contributions on Schedule A1; report in-kind contributions on Schedule A2; report loans on Schedule E) in the reporting period in which you received the pledge. Pledge received in same reporting period as accepted: If you receive a pledge in the same reporting period in which it was accepted, then you will not report the pledge on this schedule. You will only disclose the contribution on the appropriate incoming funds schedule (report monetary contributions on Schedule A1; report in-kind contributions on Schedule A2; report loans on Schedule E). The date of the contribution will be the date you accepted the pledged contribution, regardless of when the pledged contribution was actually received. Pledge accepted but never received: You will disclose the pledge on this schedule in the reporting period in which you accepted the pledge. If you never actually receive the pledge, it is not necessary to correct your report to delete the pledge. Example: In June a supporter promises that he will give Juan Garcia $1,000 in the last week before the November election. Juan accepts his promise. Juan must disclose the pledge on his July 15 report covering the period in which he accepted the pledge. (Note: When he receives the $1,000, he will disclose it as a monetary contribution on Schedule A1 of the report covering the period in which he received the money. Also, if he never receives the $1,000, he does not correct/amend his report to delete the entry for the pledge.) 6. FULL NAME OF PLEDGOR: Enter the full name of the person who made the pledge. “Out-of-State PAC” box: See instructions for Schedule A1, section 5. 7. PLEDGOR ADDRESS: Enter the complete address of the person who made the pledge. 8. AMOUNT OF PLEDGE: Enter the amount of the pledge or the fair market value of any pledged goods or services or other thing of value, as applicable. 9. IN-KIND DESCRIPTION: If the pledge was for goods or services or any other thing of value, enter a description of the pledged goods or services or other thing of value. The description should be sufficiently detailed to allow a person reviewing your report to understand what was pledged. “Travel Outside of Texas” box: If the pledged contribution was an in-kind contribution for travel outside of Texas, please check the box and report this information on Schedule T. 10. PRINCIPAL OCCUPATION OR JOB TITLE: See instructions for Schedule A1, section 8. 11. EMPLOYER: See instructions for Schedule A1, section 9. Form C/OH – Instruction Guide Texas Ethics Commission Page 23 Revised 1/1/2022 You do not need Schedules C1-4 and D. These schedules are for political committees to report contributions from corporations and labor organizations. Candidates and officeholders are generally prohibited from accepting such contributions. Form C/OH – Instruction Guide Texas Ethics Commission Page 24 Revised 1/1/2022 SCHEDULE E: LOANS These instructions are for candidates and officeholders using SCHEDULE E: LOANS. Use this schedule to disclose information about loans and guarantees of loans accepted during the reporting period for campaign or officeholder purposes. This schedule must also be used to disclose deposits of personal funds into an account in which political contributions are held as permitted by section 253.0351(c) of the Election Code. This schedule may also be used to disclose political expenditures from personal funds. Loans to Your Campaign from Your Personal Funds: You may disclose political expenditures from personal funds as a loan to your campaign on Schedule E. Outgoing political expenditures made from that loan must then be disclosed as if they were made from political contributions. The amount you disclose as a loan from yourself in a reporting period may NOT exceed the amount you actually spent from personal funds in that reporting period. In other words, do not report a $100,000 loan to your campaign if the amount actually spent from your personal funds in the reporting period was $5,000. When you reimburse yourself, disclose the reimbursement as an outgoing political expenditure on Schedule F1. The reimbursement may not exceed the amount disclosed as a loan. (You may also disclose political expenditures from personal funds on Schedule G. See the Schedule G instructions below for more information.) Personal Funds Deposited into a Political Account: If you deposit personal funds in an account in which political contributions are held, you must disclose the deposited amount as a loan on Schedule E and check the box indicating "Personal Funds Deposited into Political Account." Personal funds deposited in an account in which political contributions are held are subject to the personal use restriction. Disclose the outgoing political expenditures made from that loan as if they were made from political contributions. When you reimburse yourself, disclose the reimbursement as an outgoing political expenditure on Schedule F1. The reimbursement may not exceed the amount disclosed as a loan. Itemization: You must itemize loans (including loans from personal funds) that exceed $90 that you accepted during the period from one person. If you accepted two or more loans from the same person, the total of which exceeds $90, itemize each loan separately. You must also itemize loans that are made electronically by a person other than a financial institution. Although you are not required to do so, you may also itemize any other loans that do not exceed $90. Each numbered item in these instructions corresponds to the same numbered item on the form. 1. TOTAL PAGES SCHEDULE E: After you have completed Schedule E, count the total number of pages. Each side of a two-sided form counts as one page. 2. FILER NAME: Enter your full name. 3. FILER ID: See instructions for Cover Sheet, page 1, section 1. Form C/OH – Instruction Guide Texas Ethics Commission Page 25 Revised 1/1/2022 4. TOTAL OF UNITEMIZED LOANS: Enter the total amount of loans accepted during the reporting period that did not exceed $90 in the aggregate per person and were not from financial institutions, unless the loans were made electronically. Although you are not required to do so, you may itemize loans of $90 or less from persons other than financial institutions on this schedule. If you itemize some loans of $90 or less, do not include those loans in the total you enter here. If you choose to itemize all loans of $90 or less, enter a “0” here. 5. DATE OF LOAN: Enter the date you accepted the loan. 6. IS LENDER A FINANCIAL INSTITUTION?: If you accepted the loan from a corporation that has been legally engaged in the business of making loans for more than one year, circle “Y” for yes. If you accepted the loan from any other source, circle “N” for no. A loan from a corporation that has not been legally engaged in the business of making loans for more than one year is a corporate contribution. Candidates and officeholders may not accept corporate contributions. 7. NAME OF LENDER: Enter the full name of the person or financial institution that made the loan. If the lender is an individual, enter the full first and last name and suffix (Jr., III, etc.) if applicable. If the lender is an entity, enter the full name of the entity. “Out-of-State PAC” box: See instructions for Schedule A1, section 5. Note: See the Campaign Finance Guide for detailed information on accepting and reporting contributions from out-of-state political committees. 8. LENDER ADDRESS: Enter the complete address of the person or financial institution that made the loan. 9. LOAN AMOUNT: Enter the principal amount of the loan. 10. INTEREST RATE: Enter the interest rate. 11. MATURITY DATE: Enter the maturity date. 12. PRINCIPAL OCCUPATION OR JOB TITLE: Candidates for and holders of statewide offices in the executive branch and candidates for and holders of legislative offices must disclose the principal occupation or job title of each individual from whom the candidate or officeholder has accepted a loan (including a pledge of a loan) of $940 or more during the reporting period. Other types of filers are not required to report this information but may do so. 13. EMPLOYER: Candidates for and holders of statewide offices in the executive branch and candidates for and holders of legislative offices must disclose the full name of the employer of an individual from whom the candidate or officeholder has accepted a loan (including a pledge of a loan) of $940 or more during the reporting period. Other types of filers are not required to report this information but may do so. Form C/OH – Instruction Guide Texas Ethics Commission Page 26 Revised 1/1/2022 14. DESCRIPTION OF COLLATERAL: If there is no collateral for the loan, check the “none” box and go to section 15. If there is collateral for the loan, enter a description of the collateral for the loan. 15. “Check if personal funds were deposited into political account” box: Check this box only if the loan is a deposit of your personal funds into an account in which political contributions are held as permitted by section 253.0351(c) of the Election Code. Political expenditures made from that loan, and any subsequent expenditures to reimburse the candidate or officeholder, must be reported as if they were made from political contributions. The reimbursement may not exceed the amount reported as a loan. Personal funds deposited in an account in which political contributions are held are subject to the personal use restrictions. 16. GUARANTOR INFORMATION: If there are no guarantors for the loan, check the “Not Applicable” box and go to the next loan. If you have no further loans to report, go to the next applicable schedule. A person who guarantees all or part of a loan makes a reportable contribution in the amount of the guarantee. You must report such a contribution on this schedule, and not on the contributions schedule. 17. NAME OF GUARANTOR: Enter the full name of the person guaranteeing the loan. If the guarantor is an individual, enter the full first and last name and suffix (Jr., III, etc.) if applicable. If the guarantor is an entity, enter the full name of the entity. 18. GUARANTOR ADDRESS: Enter the complete address of the guarantor. 19. AMOUNT GUARANTEED: Enter the dollar amount of the loan that the guarantor has agreed to guarantee. 20. PRINCIPAL OCCUPATION: Enter the principal occupation of the guarantor. 21. EMPLOYER: Enter the employer of the guarantor. Form C/OH – Instruction Guide Texas Ethics Commission Page 27 Revised 1/1/2022 SCHEDULE F1: POLITICAL EXPENDITURES FROM POLITICAL CONTRIBUTIONS These instructions are for candidates and officeholders using SCHEDULE F1: POLITICAL EXPENDITURES FROM POLITICAL CONTRIBUTIONS. Use this schedule to disclose information about political expenditures from political contributions that were made during the reporting period. Do not enter on this schedule unpaid incurred obligations, political expenditures made from personal funds, the purchase of investments from political contributions, expenditures made by credit card, or payments from political contributions made to a business that you own or control. (Report unpaid incurred obligations on Schedule F2; report expenditures from personal funds on Schedule G; report the purchase of investments from political contributions on Schedule F3; report expenditures made by credit card on Schedule F4; and report payments from political contributions made to a business that you own or control on Schedule H.) Expenditures Made by Credit Card: You must disclose expenditures charged to a credit card on Schedule F4 and not on this schedule. When you pay the credit card bill, you must disclose the payment to the credit card company on Schedule F1 (used for political payments from political contributions), Schedule G (used for political payments from personal funds), Schedule H (used for payments from political contributions made to a business that you own or control), or Schedule I (used for nonpolitical payments from political contributions), as applicable. See instructions for Schedule F4: Expenditures Made by Credit Card for more information. See the Campaign Finance Guide for Candidates and Officeholders for important restrictions regarding the use of political funds to rent or purchase real property. Itemization: You must enter expenditures paid to one individual or entity during a reporting period that in the aggregate exceed $190 on this schedule. If you made more than one expenditure to the same payee, the total of which exceeded $190, enter each expenditure separately. Although you are not required to do so, you may also report expenditures to one person that do not exceed $190 in the period on this schedule. If you choose not to itemize expenditures of $190 and less on this schedule, you must total all unitemized expenditures and report them on the Cover Sheet, page 2, section 17, line 3. Each numbered item in these instructions corresponds to the same numbered item on the form. 1. TOTAL PAGES SCHEDULE F1: After you have completed Schedule F1, count the total number of pages. Each side of a two-sided form counts as one page. 2. FILER NAME: Enter your full name. 3. FILER ID: See instructions for Cover Sheet, page 1, section 1. 4. DATE: Enter the date the expenditure payment was made. Remember: Expenditure obligations you incurred in this reporting period but have not yet paid are entered on Schedule F2. Expenditures made by credit card are entered on Schedule F4. 5. PAYEE NAME: Enter the full name of the person to whom the expenditure was made. Form C/OH – Instruction Guide Texas Ethics Commission Page 28 Revised 1/1/2022 Note: If you make an expenditure for goods or services to benefit another candidate, officeholder, or committee, enter the name of the vendor who sold you the goods or services. Do not enter the name of the person for whose benefit you made the expenditure. Include that information under section 8, “Purpose of Expenditure.” 6. AMOUNT: Enter the exact amount of the expenditure. 7. PAYEE ADDRESS: Enter the complete address of the person to whom the expenditure was made. 8. PURPOSE OF EXPENDITURE: You must disclose the purpose of the expenditure in two parts: Category and Description. Merely disclosing the category of goods, services, or other thing of value for which the expenditure is made does not adequately describe the purpose of an expenditure. (a) Category: Select a category of goods, services, or other thing of value for which an expenditure is made. If none of the listed categories apply, select “Other” and enter your own category. Examples of acceptable categories include: Advertising Expense Accounting/Banking Consulting Expense Contributions/Donations Made By Candidate/Officeholder/Political Committee Credit Card Payment Event Expense Fees Food/Beverage Expense Gifts/Awards/Memorials Expense Legal Services Loan Repayment/Reimbursement Office Overhead/Rental Expense Polling Expense Printing Expense Salaries/Wages/Contract Labor Solicitation/Fundraising Expense Form C/OH – Instruction Guide Texas Ethics Commission Page 29 Revised 1/1/2022 Transportation Equipment and Related Expense Travel In District Travel Out Of District Other (b) Description: Enter a brief statement or description of the candidate or officeholder activity that is conducted by making the expenditure. The brief statement or description must include the item or service purchased and must be sufficiently specific, when considered within the context of the description of the category, to make the reason for the expenditure clear. Merely disclosing the category of goods, services, or other thing of value for which the expenditure is made does not adequately describe the purpose of an expenditure. For examples of acceptable ways to disclose the purpose of an expenditure, please see the "Examples: Purpose of Expenditures" on page 46. “Check if travel outside of Texas” box: Check this box if the expenditure is for travel outside of Texas. The description of a political expenditure for travel outside of the state of Texas must include detailed information. Please report this information on Schedule T. “Check if Austin, TX, officeholder living expense” box: Check this box if the expenditure is an officeholder expense for living in Austin, Texas. 9. DIRECT CAMPAIGN EXPENDITURE TO BENEFIT CANDIDATE/OFFICEHOLDER: If you made a direct campaign expenditure to benefit another candidate or officeholder, enter the full name of the candidate or officeholder and the name of the office sought or held, including the district, precinct, or other designation of the office, as applicable. (Attach additional sheets to list multiple candidates.) Do not complete this section if the expenditure was not a direct campaign expenditure. A “direct campaign expenditure” to benefit another candidate is not a “political contribution” to that other candidate. A direct campaign expenditure is a campaign expenditure that you make on someone else’s behalf and without the prior consent or approval of that person. This is in contrast to a political contribution, which the person has the opportunity to accept or reject. Example: If you made expenditures to prepare and distribute an endorsement letter in support of a candidate after first asking for and getting the candidate’s approval, you made an in-kind contribution. However, if you did not get the candidate’s approval before you made the expenditure, you made a direct campaign expenditure. Form C/OH – Instruction Guide Texas Ethics Commission Page 30 Revised 1/1/2022 SCHEDULE F2: UNPAID INCURRED OBLIGATIONS These instructions are for candidates and officeholders using SCHEDULE F2: UNPAID INCURRED OBLIGATIONS. Use this schedule to disclose information about obligations to make an expenditure that you incurred during the reporting period but have not yet paid. Do not enter on this schedule obligations that were incurred and paid during the reporting period, or other outgoing funds. (Report obligations incurred and paid during the reporting period on Schedule F1, F3, G, H, or I as appropriate, and report expenditures made by credit card on Schedule F4.) See the Campaign Finance Guide for Candidates and Officeholders for important restrictions regarding the use of political funds to rent or purchase real property. Itemization: Itemization requirements differ depending on whether the unpaid incurred obligation is for a political or non-political expenditure. Unpaid Incurred Political Obligations: You must enter political obligations incurred but not yet paid to one individual or entity during a reporting period that in the aggregate exceed $190 on this schedule. If you incurred more than one obligation to the same payee, the total of which exceeded $190, enter each expenditure separately. Although you are not required to do so, you may also report political obligations incurred to one person that do not exceed $190 in the period on this schedule. If you choose not to itemize incurred political obligations of $190 and less on this schedule, you must total all unitemized obligations and report them in section 4 of this Schedule. You must also include that amount in the total unitemized political expenditures of $190 or less on C/OH Cover Sheet, page 2, section 17, line 3. Unpaid Incurred Non-Political Obligations: You must enter non-political obligations incurred but not yet paid to one individual or entity during a reporting period on this schedule, regardless of the amount. Each numbered item in these instructions corresponds to the same numbered item on the form. 1. TOTAL PAGES SCHEDULE F2: After you have completed Schedule F2, count the total number of pages. Each side of a two-sided form counts as one page. 2. FILER NAME: Enter your full name. 3. FILER ID: See instructions for Cover Sheet, page 1, section 1. 4. TOTAL OF UNITEMIZED UNPAID INCURRED OBLIGATIONS: Enter the total amount of political obligations incurred during the reporting period that do not exceed $190 in the aggregate per person, unless itemized on this schedule. You are not required to itemize unpaid incurred political obligations of $190 or less, but if you choose to do so, do not include those unpaid incurred obligations in the total you enter here. 5. DATE: Enter the date the obligation was incurred. Obligations you incurred and paid during the reporting period are not entered on this schedule. Form C/OH – Instruction Guide Texas Ethics Commission Page 31 Revised 1/1/2022 6. PAYEE NAME: See instructions for Schedule F1, section 5. Note: If you incurred an obligation for goods or services to benefit another candidate, officeholder, or committee, enter the name of the vendor of the goods or services. Do not enter the name of the person for whose benefit you incurred the obligation. Include that information under section 10, “Purpose of Expenditure.” 7. AMOUNT: Enter the exact amount of the incurred obligation. 8. PAYEE ADDRESS: Enter the complete address of the person to whom the obligation is owed. 9. TYPE OF EXPENDITURE: Check only one box to indicate whether the incurred obligation was political or non-political. A non-political expenditure is an expenditure that is neither a campaign expenditure nor an officeholder expenditure. As a practical matter, very few expenditures made from political contributions are non-political expenditures. For instance, expenditures for administrative expenses, banking fees, and professional dues are typically political expenditures. 10. PURPOSE OF EXPENDITURE: See instructions for Schedule F1, section 8. 11. DIRECT CAMPAIGN EXPENDITURE TO BENEFIT CANDIDATE/OFFICEHOLDER: See instructions for Schedule F1, section 9. Form C/OH – Instruction Guide Texas Ethics Commission Page 32 Revised 1/1/2022 SCHEDULE F3: PURCHASE OF INVESTMENTS FROM POLITICAL CONTRIBUTIONS These instructions are for candidates and officeholders using SCHEDULE F3: PURCHASE OF INVESTMENTS FROM POLITICAL CONTRIBUTIONS. Use this schedule to disclose information about investments purchased from political contributions during the reporting period. Do not enter on this schedule political expenditures from political contributions, unpaid incurred obligations, expenditures made by credit card, political expenditures made from personal funds, or payments from political contributions made to a business that you own or control. (Report political expenditures from political contributions on Schedule F1; report unpaid incurred obligations on Schedule F2; report expenditures made by credit card on Schedule F4; report expenditures from personal funds on Schedule G; and report payments from political contributions made to a business that you own or control on Schedule H.) See the Campaign Finance Guide for Candidates and Officeholders for important restrictions regarding the use of political funds to rent or purchase real property. Itemization: You must enter investments purchased with political contributions during a reporting period that in the aggregate exceed $120 on this schedule. Although you are not required to do so, you may also report investments purchased with political contributions that do not exceed $120 in the period on this schedule. Each numbered item in these instructions corresponds to the same numbered item on the form. 1. TOTAL PAGES SCHEDULE F3: After you have completed Schedule F3, count the total number of pages. Each side of a two-sided form counts as one page. 2. FILER NAME: Enter your full name. 3. FILER ID: See instructions for Cover Sheet, page 1, section 1. 4. DATE: Enter the date you purchased the investment. 5. NAME OF PERSON FROM WHOM INVESTMENT IS PURCHASED: Enter the full name of the person or entity from whom you purchased the investment. If you purchased the investment from an individual, enter the full first and last name, and suffix (Jr., III, etc.) if applicable (title is optional). If you purchased the investment from an entity, enter the full name of the entity. 6. ADDRESS OF PERSON FROM WHOM INVESTMENT IS PURCHASED: Enter the complete address of the person or entity from whom you purchased the investment. 7. DESCRIPTION OF INVESTMENT: Enter a brief statement or description of the investment. For example, “Ten shares of stock in ABC company.” 8. AMOUNT OF INVESTMENT: Enter the amount of the investment purchased. Form C/OH – Instruction Guide Texas Ethics Commission Page 33 Revised 1/1/2022 SCHEDULE F4: EXPENDITURES MADE BY CREDIT CARD These instructions are for candidates and officeholders using SCHEDULE F4: EXPENDITURES MADE BY CREDIT CARD. Use this schedule to disclose information about expenditures made by a credit card. You must disclose expenditures charged to a credit card on this schedule and identify the individual, entity, or vendor who receives payment from the credit card company. When you pay the credit card bill, you must disclose the payment to the credit card company on Schedule F1 (used for political payments from political contributions), Schedule G (used for political payments from personal funds), Schedule H (used for payments from political contributions made to a business that you own or control), or Schedule I (used for nonpolitical payments from political contributions), as applicable. Do not enter on this schedule political expenditures from political contributions, unpaid incurred obligations, political expenditures made from personal funds, or payments from political contributions made to a business that you own or control. (Report political expenditures from political contributions on Schedule F1; report unpaid incurred obligations on Schedule F2; report the purchase of investments from political contributions on Schedule F3; report expenditures from personal funds on Schedule G; and report payments from political contributions made to a business that you own or control on Schedule H.) For examples regarding the disclosure of expenditures made by credit card, please see “Examples: Reporting Expenditures Made by Credit Card” on page 43. Itemization: Itemization requirements differ depending on whether the expenditure made by a credit card is for a political or non-political expenditure. Political Expenditures Made by Credit Card: You must itemize political expenditures made by credit card that exceed $190 (in the aggregate) to a single payee. If you made two or more expenditures to the same payee, the total of which exceeded $190, enter each expenditure made by credit card separately. Although you are not required to do so, you may also report political expenditures made by credit card that do not exceed $190 in the reporting period on this schedule. If you choose not to itemize political expenditures made by credit card of $190 and less on this schedule, you must total all unitemized political expenditures and report them in section 4 of this Schedule. You must also include that amount in the total unitemized political expenditures of $190 or less on C/OH Cover Sheet, page 2, section 17, line 3. Non-Political Expenditures Made by Credit Card: You must itemize any non- political expenditure made by credit card, regardless of the amount. Each numbered item in these instructions corresponds to the same numbered item on the form. 1. TOTAL PAGES SCHEDULE F4: After you have completed Schedule F4, count the total number of pages. Each side of a two-sided form counts as one page. 2. FILER NAME: Enter your full name. Form C/OH – Instruction Guide Texas Ethics Commission Page 34 Revised 1/1/2022 3. FILER ID: See instructions for Cover Sheet, page 1, section 1. 4. TOTAL OF UNITEMIZED EXPENDITURES CHARGED TO A CREDIT CARD: Enter the total amount of political expenditures charged to a credit card during the reporting period that do not exceed $190 in the aggregate per person, unless itemized on this schedule. You are not required to itemize political expenditures made by credit card of $190 or less, but if you choose to do so, do not include those political expenditures made by credit card in the total you enter here. 5. DATE: Enter the date you made the expenditure by credit card. Note: There is a special reporting rule for expenditures made by credit card. For reports due 30 days and 8 days before an election (pre-election reports) and for runoff reports, the date of the credit card expenditure is the date the credit card is used. For other reports, the date of the credit card expenditure is either the date of the charge or the date the credit card statement is received. A filer can never go wrong by disclosing the date of the expenditure as the date of the charge. 6. PAYEE NAME: See instructions for Schedule F1, section 5. Disclose the name of the vendor who sold you the goods or services as the payee, NOT the credit card company. You do not report the name of the credit card company on this schedule. Note: If you made an expenditure for goods or services to benefit another candidate, officeholder, or committee, enter the name of the vendor of the goods or services. Do not enter the name of the person for whose benefit you made the expenditure. Include that information under section 10, “Purpose of Expenditure.” 7. AMOUNT: Enter the amount of the credit card expenditure. 8. PAYEE ADDRESS: Enter the complete address of the payee of the credit card expenditure. 9. TYPE OF EXPENDITURE: Check only one box to indicate whether the credit card expenditure was political or non-political. A non-political expenditure is an expenditure that is neither a campaign expenditure nor an officeholder expenditure. As a practical matter, very few expenditures made from political contributions are non-political expenditures. For instance, expenditures for administrative expenses, banking fees, and professional dues are typically political expenditures. 10. PURPOSE OF EXPENDITURE: See instructions for Schedule F1, section 8. Note: Do not choose “Credit Card Payment” as the category for an expenditure made by credit card when an individual, entity, or vendor receives payment from the credit card company. Instead, choose the category that corresponds to the goods, services, or other thing of value purchased from the individual, entity, or vendor. 11. DIRECT CAMPAIGN EXPENDITURE TO BENEFIT CANDIDATE/OFFICEHOLDER: See instructions for Schedule F1, section 9. Form C/OH – Instruction Guide Texas Ethics Commission Page 35 Revised 1/1/2022 SCHEDULE G: POLITICAL EXPENDITURES MADE FROM PERSONAL FUNDS These instructions are for candidates and officeholders using SCHEDULE G: POLITICAL EXPENDITURES MADE FROM PERSONAL FUNDS. You may use this schedule to disclose information about political expenditures from personal funds that were made during the reporting period. Alternatively, you may choose to disclose political expenditures from personal funds as a loan on Schedule E (see the Schedule E instructions above for more information). Do not enter on this schedule information about personal funds deposited in an account in which political contributions are held as permitted by section 253.0351(c) of the Election Code. (Report the deposit of personal funds into a political account as a loan on Schedule E.) Expenditures Made by Credit Card: You must disclose expenditures charged to a credit card on Schedule F4 and not on this schedule. When you pay the credit card bill, you must disclose the payment to the credit card company on Schedule F1 (used for political payments from political contributions), Schedule G (used for political payments from personal funds), Schedule H (used for payments from political contributions made to a business that you own or control), or Schedule I (used for nonpolitical payments from political contributions), as applicable. See instructions for Schedule F4: Expenditures Made by Credit Card for more information. If you intend to seek reimbursement in any amount from political contributions for a political expenditure made from personal funds, you must either report the expenditure on Schedule E or itemize the expenditure on this schedule and check the box in Section 6 to indicate that you intend to seek reimbursement from political contributions. You may not correct a report to allow reimbursement. When you reimburse yourself, disclose the reimbursement as an outgoing political expenditure on Schedule F1. See the Campaign Finance Guide for important restrictions regarding the use of political funds to rent or purchase real property. Itemization: If you choose to report political expenditures from personal funds on this schedule, you must itemize political expenditures paid to one individual or entity during a reporting period that in the aggregate exceed $190 on this schedule. If you made more than one expenditure to the same payee, the total of which exceeded $190, enter each expenditure separately. Although you are not required to do so, you may also report expenditures to one person that do not exceed $190 in the period on this schedule. You must total all political expenditures from personal funds that you do not itemize on this schedule and include them in the total of unitemized political expenditures on the C/OH Cover Sheet, page 2, section 17, line 3. Officeholder expenditures from personal funds for which you do not intend to seek reimbursement are not required to be reported on this schedule or included in the total of unitemized political expenditures. Each numbered item in these instructions corresponds to the same numbered item on the form. 1 TOTAL PAGES SCHEDULE G: After you have completed Schedule G, count the total number of pages. Each side of a two-sided form counts as one page. Form C/OH – Instruction Guide Texas Ethics Commission Page 36 Revised 1/1/2022 2. FILER NAME: Enter your full name. 3. FILER ID: See instructions for Cover Sheet, page 1, section 1. 4. DATE: Enter the date the expenditure was made. 5. PAYEE NAME: See instructions for Schedule F1, section 7. 6. AMOUNT: Enter the exact amount of the expenditure. “Reimbursement from Political Contributions Intended” box: Check this box if you intend to reimburse yourself for the expenditure. (In order to be reimbursed from political contributions in any amount for an expenditure made out of personal funds, you must itemize the expenditure on this schedule and check this box or you must report the expenditure as a loan to yourself on Schedule E.) 7. PAYEE ADDRESS: Enter the complete address of the person to whom the expenditure was made. 8. PURPOSE OF EXPENDITURE: See instructions for Schedule F1, section 8. 9. DIRECT CAMPAIGN EXPENDITURE TO BENEFIT CANDIDATE/OFFICEHOLDER: See instructions for Schedule F1, section 9. Form C/OH – Instruction Guide Texas Ethics Commission Page 37 Revised 1/1/2022 SCHEDULE H: PAYMENT FROM POLITICAL CONTRIBUTIONS TO A BUSINESS OF C/OH These instructions are for candidates and officeholders using SCHEDULE H: PAYMENT FROM POLITICAL CONTRIBUTIONS TO A BUSINESS OF C/OH. Use this schedule to disclose information about payments from political contributions that were made to a business in which you have an interest of more than 10%, a position on the governing body, or a position as an officer. Do not enter on this schedule other payments from political contributions made during the reporting period. See the Campaign Finance Guide for Candidates and Officeholders for a discussion on the important restrictions on making and reporting payments from political contributions to a business in which you have an interest. This schedule is for payments to a business in which you have one or more of the following interests or positions: 1) a participating interest of more than 10%; 2) a position on the governing body of the business; or 3) a position as an officer of the business. Itemization: You must enter all payments from political contributions made to certain businesses (as defined above) of a candidate or officeholder made during the reporting period on this schedule, regardless of the amount. Each numbered item in these instructions corresponds to the same numbered item on the form. 1. TOTAL PAGES SCHEDULE H: After you have completed Schedule H, count the total number of pages. Each side of a two-sided form counts as one page. 2. FILER NAME: Enter your full name. 3. FILER ID: See instructions for Cover Sheet, page 1, section 1. 4. DATE: Enter the date you made the payment. 5. BUSINESS NAME: Enter the full name of the business to which you made the payment. 6. AMOUNT: Enter the dollar amount of the payment. 7. BUSINESS ADDRESS: Enter the complete address of the business to which you made the payment. 8. PURPOSE OF EXPENDITURE: See instructions for Schedule F1, section 8. 9. DIRECT CAMPAIGN EXPENDITURE TO BENEFIT CANDIDATE/OFFICEHOLDER: See instructions for Schedule F1, section 9. Form C/OH – Instruction Guide Texas Ethics Commission Page 38 Revised 1/1/2022 SCHEDULE I: NON-POLITICAL EXPENDITURES MADE FROM POLITICAL CONTRIBUTIONS These instructions are for candidates and officeholders using SCHEDULE I: NON-POLITICAL EXPENDITURES MADE FROM POLITICAL CONTRIBUTIONS. Use this schedule to disclose information about non-political expenditures from political contributions made during the reporting period. Do not enter political expenditures on this schedule. Also, do not enter non-political expenditure obligations you incurred in this reporting period but have not yet paid or non-political expenditures made by credit card. (Report unpaid incurred obligations on Schedule F2; report expenditures made by a credit card on Schedule F4.) Expenditures Made by Credit Card: You must disclose non-political expenditures charged to a credit card on Schedule F4 and not on this schedule. When you pay the credit card bill, you must disclose the payment to the credit card company on Schedule F1 (used for political payments from political contributions), Schedule G (used for political payments from personal funds), Schedule H (used for payments from political contributions made to a business that you own or control), or Schedule I (used for nonpolitical payments from political contributions), as applicable. See instructions for Schedule F4: Expenditures Made by Credit Card for more information. Itemization: You must enter all non-political expenditures from political contributions on this schedule, regardless of the amount. A non-political expenditure is an expenditure that is neither a campaign expenditure nor an officeholder expenditure. As a practical matter, very few expenditures made from political contributions are non-political expenditures. For instance, expenditures for administrative expenses, banking fees, and professional dues are typically political expenditures. You may not convert political contributions to personal use. Each numbered item in these instructions corresponds to the same numbered item on the form. 1. TOTAL PAGES SCHEDULE I: After you have completed Schedule I, count the total number of pages. Each side of a two-sided form counts as one page. 2. FILER NAME: Enter your full name. 3. FILER ID: See instructions for Cover Sheet, page 1, section 1. 4. DATE: Enter the date the expenditure payment was made. 5. PAYEE NAME: See instructions for Schedule F1, section 5. 6. AMOUNT: Enter the exact amount of the expenditure payment. 7. PAYEE ADDRESS: Enter the complete address of the person to whom the expenditure was made. 8. PURPOSE OF EXPENDITURE: See instructions for Schedule F1, section 8. Form C/OH – Instruction Guide Texas Ethics Commission Page 39 Revised 1/1/2022 SCHEDULE K: INTEREST, CREDITS, GAINS, REFUNDS, AND CONTRIBUTIONS RETURNED TO FILER These instructions are for candidates and officeholders using SCHEDULE K: INTEREST, CREDITS, GAINS, REFUNDS, AND CONTRIBUTIONS RETURNED TO FILER. Use this schedule to report information regarding any credit, interest, rebate, refund, reimbursement, or return of a deposit fee resulting from the use of a political contribution or an asset purchased with a political contribution, any proceeds of the sale of an asset purchased with a political contribution, the amount of which exceeds $120, and any other gain from a political contribution received during the reporting period. Itemization: You must enter interest, credits, gains, refunds and returned contributions received during a reporting period that in the aggregate exceed $120 on this schedule. Although you are not required to do so, you may also report any credit/gain/refund, or interest that does not exceed $120 in the period on this schedule. Each numbered item in these instructions corresponds to the same numbered item on the form. 1. TOTAL PAGES SCHEDULE K: After you have completed Schedule K, count the total number of pages. Each side of a two-sided form counts as one page. 2. FILER NAME: Enter your full name. 3. FILER ID: See instructions for Cover Sheet, page 1, section 1. 4. DATE: Enter the date the credit/gain/refund was received or the interest was earned, as applicable. 5. NAME OF PERSON FROM WHOM AMOUNT IS RECEIVED: Enter the full name of the person or business from whom the credit/gain/refund/returned contribution or interest was received. 6. ADDRESS OF PERSON FROM WHOM AMOUNT IS RECEIVED: Enter the complete address of the person or business from whom the credit/gain/refund/returned contribution or interest was received. 7. PURPOSE FOR WHICH AMOUNT IS RECEIVED: Enter a brief statement or description of the purpose for which the amount was received (for example, “phone service deposit return” “returned contribution” or “interest on savings account”). “Check if political contribution returned to filer” box: If the incoming credit/gain was originally made by you in the form of a political contribution to another candidate or political committee and was returned to you in this reporting period, check this box. 8. AMOUNT: Enter the exact dollar amount of the credit/gain/refund/returned contribution, or interest. Form C/OH – Instruction Guide Texas Ethics Commission Page 40 Revised 1/1/2022 SCHEDULE T: IN-KIND CONTRIBUTIONS OR POLITICAL EXPENDITURES FOR TRAVEL OUTSIDE OF TEXAS These instructions are for candidates and officeholders using SCHEDULE T: IN-KIND CONTRIBUTIONS OR POLITICAL EXPENDITURES FOR TRAVEL OUTSIDE OF TEXAS. Use this schedule to disclose information about contributions accepted or expenditures made during the reporting period. In addition to completing this schedule, you must also report the actual contribution or expenditure on the appropriate schedule or form. The law requires detailed information regarding in-kind contributions or political expenditures for travel outside of the state of Texas. Each numbered item in these instructions corresponds to the same numbered item on the form. 1. TOTAL PAGES SCHEDULE T: After you have completed Schedule T, count the total number of pages. Each side of a two-sided form counts as one page. 2. FILER NAME: Enter the full name of the candidate, committee, or party on whose report you are including this schedule. 3. FILER ID: If you are filing with the Commission, enter your filer account number. If you do not file with the Commission, you are not required to enter a filer account number. 4. NAME OF CONTRIBUTOR / CORPORATION OR LABOR ORGANIZATION / PLEDGOR / PAYEE: Enter the full name of the contributor / corporation or labor organization / pledgor / payee as it appears on the schedule or form on which you reported the actual contribution or expenditure. 5. CONTRIBUTION / EXPENDITURE REPORTED ON: Check the appropriate box for the schedule or form on which you reported the actual contribution or expenditure. 6. DATES OF TRAVEL: Enter the dates on which the travel occurred. 7. NAME OF PERSON(S) TRAVELING: Enter the full name of the person or persons traveling on whose behalf the travel was accepted or on whose behalf the expenditure was made. 8. DEPARTURE CITY OR NAME OF DEPARTURE LOCATION: Enter the name of the departure city or the name of each departure location. 9. DESTINATION CITY OR NAME OF DESTINATION LOCATION: Enter the name of the destination city or the name of each destination location. 10. MEANS OF TRANSPORTATION: Enter the method of travel (e.g., airplane, bus, boat, car, etc.) 11. PURPOSE OF TRAVEL: Enter the campaign or officeholder purpose of the travel, including the name of a conference, seminar, or other event. Form C/OH – Instruction Guide Texas Ethics Commission Page 41 Revised 1/1/2022 FORM C/OH-FR: DESIGNATION OF FINAL REPORT These instructions are for candidates and officeholders using Form C/OH-FR: C/OH REPORT: DESIGNATION OF FINAL REPORT. A final report must include this form (Form C/OH-FR) and the CAMPAIGN FINANCE REPORT (Form C/OH) with the “Final Report” box checked on page 1, section 9. It must also include Schedules A1, A2, B, E, F1, F2, F3, F4, G, H, I, K, and T, as applicable. GENERAL INFORMATION For filing purposes, you are a “candidate” as long as you have an appointment of campaign treasurer on file. If you do not expect to accept any further campaign contributions or to make any further campaign expenditures, you may file a final report of contributions and expenditures. A final report terminates your appointment of campaign treasurer and relieves you of the obligation of filing further reports as a candidate. If you do not have an appointment of campaign treasurer on file, you may not accept campaign contributions or make campaign expenditures. A payment on a campaign debt is a campaign expenditure. An officeholder who does not have an appointment of campaign treasurer on file may accept officeholder contributions and make officeholder expenditures. The effect of filing a final report differs depending on whether you are an officeholder at the time you file a final report. Officeholders Filing a Final Report: You will not have to worry about surplus political funds and assets until you cease to be an officeholder. You may still be required to file semiannual reports of contributions and expenditures as an officeholder. The only officeholders who are not required to file semiannual reports are local officeholders who do not exceed $940 in contributions or $940 in expenditures during the reporting period. If you cease to be an officeholder at a time when you do not have a campaign treasurer appointment on file, and you retain political contributions, interest or other income from political contributions, or assets purchased with political contributions or interest or other income from political contributions after filing the last required report as an officeholder, you must file an annual report of unexpended contributions not earlier than January 1 and not later than January 15 of each year following the year in which you filed the last required report as an officeholder. You may not retain these unexpended funds longer than six years after the date you ceased to be an officeholder. For information about important restrictions regarding the use and reporting of unexpended contributions, see the Campaign Finance Guide. Non-Officeholders Filing a Final Report: You will no longer be required to file reports unless you retain political contributions, interest or other income from political contributions, or assets purchased with political contributions or interest or other income from political contributions. If you retain any of those items, you must file an annual report of unexpended contributions not earlier than January 1 and not later than January 15 of each year after the year in which you filed your final report. You may not retain these unexpended funds longer than six years after the date of filing a final report. For information about important restrictions regarding the use and reporting of unexpended contributions, see the Campaign Finance Guide. Form C/OH – Instruction Guide Texas Ethics Commission Page 42 Revised 1/1/2022 COMPLETING THE FORM Each numbered item in these instructions corresponds to the same numbered item on the form. 1. C/OH NAME: Enter your full name. 2. FILER ID: If you are filing with the Commission, enter your Filer ID. If you do not file with the Commission, you are not required to enter a Filer ID. 3. SIGNATURE: You must sign this section to indicate that you understand the consequences of filing a final report. 4. FILER WHO IS NOT AN OFFICEHOLDER: Complete this section if you are not an officeholder at the time of filing your final report. Be sure to check the appropriate box in both sections A and B and sign on the “Signature” line. 5. OFFICEHOLDER: Complete this section if you are an officeholder at the time of filing your final report. You must check the box to indicate awareness of further filing requirements. Form C/OH – Instruction Guide Texas Ethics Commission Page 43 Revised 1/1/2022 ADDITIONAL INFORMATION REGARDING EXPENDITURES EXAMPLES: REPORTING EXPENDITURES MADE BY CREDIT CARD This list is for illustrative purposes only. It is intended to provide helpful information and to assist filers in reporting expenditures made by credit card and payments made to credit card companies. Example #1: Candidate Using Credit Card to Make Political Expenditures and Using Political Contributions to Pay the Credit Card Bill in the Same Reporting Period A candidate for office uses her credit card to buy $1,000 in campaign office supplies from an office store. During the same reporting period, the candidate uses her credit card to buy $500 in political advertising signs from a sign company. During the same reporting period, the candidate makes a single payment from her political contributions account to pay the $1,500 credit card bill. To report that activity, the candidate would report all of the following on a campaign finance report (Form C/OH) covering the period in which she made the credit card charges and sent the payment to the credit card company: 1. For the credit card charges: a $1,000 expenditure on the “Expenditures Made by Credit Card” Schedule (F4). The schedule identifies the office store as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Office Overhead/Rental Expense,” and a description as “Campaign Office Supplies.” In Section 9 of the schedule, the box for “Political” is also checked. The candidate also reports the $500 expenditure on the “Expenditures Made by Credit Card” Schedule and identifies the sign company as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Advertising Expense,” and a description as “Political Advertising Signs.” In Section 9 of the schedule, the box for “Political” is also checked. 2. For the payment to the credit card company: a $1,500 expenditure on the “Political Expenditures from Political Contributions” Schedule (F1). The schedule identifies the credit card company as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Credit Card Payment,” and a description as ”Payment of credit card bill for credit card expenditures.” 3. Both $1,500 amounts reported on each schedule will also be included in the appropriate totals sections of Cover Sheet Pages 2 and 3. Example #2: Candidate Using Credit Card to Make a Political Expenditure and Using Personal Funds to Pay the Credit Card Bill in the Same Reporting Period A candidate for non-judicial office uses his credit card to purchase $3,000 in political advertising materials from a print shop. During the same reporting period, the candidate makes a payment from his personal funds account to pay the $3,000 credit card bill. Form C/OH – Instruction Guide Texas Ethics Commission Page 44 Revised 1/1/2022 To report that activity, the candidate would report all of the following on a campaign finance report (Form C/OH) covering the period in which he made the credit card charge and sent the payment to the credit card company: 1. For the credit card charge: a $3,000 expenditure on the “Expenditures Made by Credit Card” Schedule (F4). The schedule identifies the print shop as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Advertising Expense,” and a description as “Political Advertising Materials.” In Section 9 of the schedule, the box for “Political” is also checked. 2. For the payment to the credit card company: a $3,000 expenditure on the “Political Expenditures Made from Personal Funds” Schedule (G). The schedule identifies the credit card company as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Credit Card Payment,” and a description as “Payment of credit card bill for political advertising materials.” If the candidate intends to seek reimbursement from political contributions, the candidate may also check the appropriate box in Section 6. 3. Both $3,000 amounts reported on each schedule will also be included in the appropriate sections of Cover Sheet Pages 2 and 3. Example #3: Political Committee Using Credit Card to Make a Political Expenditure and Using Political Contributions to Pay the Credit Card Bill in Different Reporting Periods A general-purpose committee uses its credit card to buy $500 in political advertising in a newspaper. The committee receives the statement from the credit card company but does not send a payment until after the reporting period ends. When the committee sends a payment to the credit card company, it makes a $500 payment from its political contributions account. To report the credit card charge, the committee’s campaign treasurer would report all of the following on a campaign finance report (Form GPAC) covering the period in which it made the credit card charge: 1. A $500 expenditure on the “Expenditures Made by Credit Card” Schedule (F4). The schedule identifies the newspaper as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Advertising Expense,” and a description as “Political Advertising.” In Section 9 of the schedule, the box for “Political” is also checked. 2. The $500 amount reported on the “Expenditures Made by Credit Card” Schedule (F4) will also be included in the appropriate sections of Cover Sheet Pages 2 and 3. To report the payment to the credit card company, the committee’s campaign treasurer would also report all of the following on a campaign finance report (Form GPAC) covering the period in which it made the payment to the credit card company: 1. A $500 expenditure on the “Political Expenditures from Political Contributions” Schedule (F1). The schedule identifies the credit card company as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as Form C/OH – Instruction Guide Texas Ethics Commission Page 45 Revised 1/1/2022 “Credit Card Payment,” and a description as “Payment of credit card bill for political advertising.” 2. The $500 amount reported on the “Political Expenditures from Political Contributions” Schedule (F1) will also be included in the appropriate sections of Cover Sheet Pages 2 and 3. Example #4: Candidate Using Credit Card to Make a Political Expenditure and Using Political Contributions to Pay the Credit Card Bill in Different Reporting Periods A candidate for judicial office uses her credit card to buy $500 in political advertising in a newspaper. The candidate receives the statement from the credit card company but does not send a payment until after the reporting period ends. When the candidate sends a payment to the credit card company, she makes a $500 payment from her political contributions account. To report the credit card charge, the candidate would report all of the following on a campaign finance report (Form JC/OH) covering the period in which she made the credit card charge: 1. A $500 expenditure on the “Expenditures Made by Credit Card” Schedule (F4). The schedule identifies the newspaper as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Advertising Expense,” and a description as “Political Advertising.” In Section 9 of the schedule, the box for “Political” is also checked. 2. The $500 amount reported on the “Expenditures Made by Credit Card” Schedule (F4) will also be included in the appropriate sections of Cover Sheet Pages 2 and 3. To report the payment to the credit card company, the candidate would also report all of the following on a campaign finance report (Form JC/OH) covering the period in which the payment to the credit card company was made: 1. A $500 expenditure on the “Political Expenditures from Political Contributions” Schedule (F1). The schedule identifies the credit card company as the payee of the expenditure and includes the address, date, amount, a category of the expenditure as “Credit Card Payment,” and a description as “Payment of credit card bill for political advertising.” 2. The $500 amount reported on the “Political Expenditures from Political Contributions” Schedule (F1) will also be included in the appropriate sections of Cover Sheet Pages 2 and 3. Form C/OH – Instruction Guide Texas Ethics Commission Page 46 Revised 1/1/2022 EXAMPLES: PURPOSE OF EXPENDITURES This list is for illustrative purposes only. It is intended to provide helpful information and to assist filers in reporting the purpose of an expenditure. However, it is not, and is not intended to be, an exhaustive or an exclusive list of how a filer may permissibly report the purpose of an expenditure. (1) Example: Candidate X is seeking the office of State Representative, District 2000. She purchases an airline ticket from ABC Airlines to attend a campaign rally within District 2000. The acceptable category for this expenditure is “travel in district.” The candidate activity that is accomplished by making the expenditure is to attend a campaign rally. An acceptable brief statement is “airline ticket to attend campaign event.” (2) Example: Candidate X purchases an airline ticket to attend a campaign event outside of District 2000 but within Texas, the acceptable category is “travel out of district.” The candidate activity that is accomplished by making the expenditure is to attend a campaign event. An acceptable brief statement is “airline ticket to attend campaign or officeholder event.” (3) Example: Candidate X purchases an airline ticket to attend an officeholder related seminar outside of Texas. The acceptable method for the purpose of this expenditure is by selecting the “travel out of district” category and completing the “Schedule T” (used to report travel outside of Texas). (4) Example: Candidate X contracts with an individual to do various campaign related tasks such as work on a campaign phone bank, sign distribution, and staffing the office. The acceptable category is “salaries/wages/contract labor.” The candidate activity that is accomplished by making the expenditure is to compensate an individual working on the campaign. An acceptable brief statement is “contract labor for campaign services.” (5) Example: Officeholder X is seeking re-election and makes an expenditure to purchase a vehicle to use for campaign purposes and permissible officeholder purposes. The acceptable category is “transportation equipment and related expenses” and an acceptable brief description is “purchase of campaign/officeholder vehicle.” (6) Example: Candidate X makes an expenditure to repair a flat tire on a campaign vehicle purchased with political funds. The acceptable category is “transportation equipment and related expenses” and an acceptable brief description is “campaign vehicle repairs.” (7) Example: Officeholder X purchases flowers for a constituent. The acceptable category is “gifts/awards/memorials expense” and an acceptable brief description is “flowers for constituent.” (8) Example: Political Committee XYZ makes a political contribution to Candidate X. The acceptable category is “contributions/donations made by candidate/officeholder/political committee” and an acceptable brief description is “campaign contribution.” (9) Example: Candidate X makes an expenditure for a filing fee to get his name on the ballot. The acceptable category is “fees” and an acceptable brief description is “candidate filing fee.” Form C/OH – Instruction Guide Texas Ethics Commission Page 47 Revised 1/1/2022 (10) Example: Officeholder X makes an expenditure to attend a seminar related to performing a duty or engaging in an activity in connection with the office. The acceptable category is “fees” and an acceptable brief description is “attend officeholder seminar.” (11) Example: Candidate X makes an expenditure for political advertising to be broadcast by radio. The acceptable category is “advertising expense” and an acceptable brief description is “political advertising.” Similarly, Candidate X makes an expenditure for political advertising to appear in a newspaper. The acceptable category is “advertising expense” and an acceptable brief description is “political advertising.” (12) Example: Officeholder X makes expenditures for printing and postage to mail a letter to all of her constituents, thanking them for their participation during the legislative session. Acceptable categories are “advertising expense” OR “printing expense” and an acceptable brief description is “letter to constituents.” (13) Example: Officeholder X makes an expenditure to pay the campaign office electric bill. The acceptable category is “office overhead/rental expense” and an acceptable brief description is “campaign office electric bill.” (14) Example: Officeholder X makes an expenditure to purchase paper, postage, and other supplies for the campaign office. The acceptable category is “office overhead/rental expense” and an acceptable brief description is “campaign office supplies.” (15) Example: Officeholder X makes an expenditure to pay the campaign office monthly rent. The acceptable category is “office overhead/rental expense” and an acceptable brief description is “campaign office rent.” (16) Example: Candidate X hires a consultant for fundraising services. The acceptable category is “consulting expense” and an acceptable brief description is “campaign services.” (17) Example: Candidate/Officeholder X pays his attorney for legal fees related to either campaign matters or officeholder matters. The acceptable category is “legal services” and an acceptable brief description is “legal fees for campaign” or “for officeholder matters.” (18) Example: Candidate/Officeholder X makes food and beverage expenditures for a meeting with her constituents. The acceptable category is “food/beverage expense” and an acceptable brief statement is “meeting with constituents.” (19) Example: Candidate X makes food and beverage expenditures for a meeting to discuss candidate issues. The acceptable category is “food/beverage expense” and an acceptable brief statement is “meeting to discuss campaign issues.” (20) Example: Officeholder X makes food and beverage expenditures for a meeting to discuss officeholder issues. The acceptable category is “food/beverage expense” and an acceptable brief statement is “meeting to discuss officeholder issues.” (21) Example: Candidate/Officeholder X makes food and beverage expenditures for a meeting to discuss campaign and officeholder issues. The acceptable category is “food/beverage expense” and an acceptable brief statement is “meeting to discuss campaign/officeholder issues.” Form C/OH – Instruction Guide Texas Ethics Commission Page 48 Revised 1/1/2022 EXAMPLES: REPORTING EXPENDITURES FROM PERSONAL FUNDS This list is for illustrative purposes only. It is intended to provide helpful information and to assist filers in reporting expenditures from personal funds. If you intend to seek reimbursement of any amount from political contributions for a political expenditure made from your personal funds, you must report the expenditure in one of three ways. Keep in mind that this reporting system is not an accounting system and duplication of expenditures is not uncommon when reporting transactions related to expenditures made from personal funds. Method #1: Itemize the expenditure on the “Political Expenditures Made from Personal Funds” schedule (Schedule G) and check the box to indicate that you intend to seek reimbursement from political contributions. You may not correct a report to allow reimbursement without subjecting yourself to a possible penalty. When you reimburse yourself, which could be months or years later, report the reimbursement on the “Political Expenditures” schedule (Schedule F1). Example: On December 1, 2007, Candidate A spends $500 of her own personal funds to purchase political advertising signs. She reports the expenditure to the vendor on Schedule G and checks the box to indicate that reimbursement is intended. One year later, Candidate A reimburses herself from political contributions. She reports the reimbursement on Schedule F1. Candidate A is the payee and the purpose of the expenditure is to reimburse herself for a political expenditure made from personal funds on December 1, 2007. If you intend to seek reimbursement from political contributions for a political expenditure of any amount made from personal funds, you must itemize the expenditure on Schedule G. Method #2: Report the political expenditures made from your personal funds as a loan to your campaign on the “Loans” schedule (Schedule E). Next, report the political expenditures made from that loan as if they were made from political funds (report on Schedules F1, F2, F3, F4, or H as appropriate). Do NOT report political expenditures made from the loan on Schedule G. The amount you report as a loan in a reporting period may NOT exceed the amount you actually spent from personal funds in that reporting period. In other words, do not report a $100,000 loan to your campaign if the amount actually spent from personal funds in the reporting period was $5,000. When you reimburse yourself, which could be months or years later, report the reimbursement on the Schedule F1. Example: In one reporting period, Candidate B spends $5,000 of his own personal funds to purchase political advertising materials. He spends $3,000 at Business One and $2,000 at Business Two. He reports the expenditures as a $5,000 loan on Schedule E and then itemizes each of the two expenditures as a political expenditure on Schedule F1. A year later, Candidate B reimburses himself from political contributions by disclosing the reimbursement on Schedule F1. He reports the reimbursement on Schedule F1. The payee in this instance is Candidate B, the category of the expenditure is “Loan Repayment/Reimbursement,” and “political expenditure made from personal funds reported as a loan” is an acceptable brief description. Form C/OH – Instruction Guide Texas Ethics Commission Page 49 Revised 1/1/2022 Method #3: Deposit personal funds in an account in which your political contributions are maintained and report that amount as a loan on the "Loans" schedule (Schedule E). Next, report the political expenditures made from that loan as if they were made from political funds (report on Schedules F1, F2, F3, or H as appropriate). When you reimburse yourself, which could be months or years later, report the reimbursement on the Schedule F1. The reimbursement may not exceed the amount reported as a loan. Personal funds deposited in an account in which political contributions are held are subject to the personal use restriction.) Example: In one reporting period, Candidate C opens a campaign bank account and deposits $5,000 of her own personal funds into the account. She makes one $3,000 expenditure for political advertising. Candidate C has no other activity in the reporting period. She reports the $5,000 as a loan on Schedule E, itemizes the $3,000 expenditure for the political advertising on Schedule F1, and includes the remaining $2,000 on her contributions maintained at the end of the reporting period total. A year later, Candidate C reimburses herself from political contributions by disclosing the reimbursement on Schedule F1. The payee in this instance is Candidate C, the category of expenditure is "Loan Repayment/Reimbursement," and "political expenditure made from personal funds reported as a loan" is an acceptable brief description. Form C/OH – Instruction Guide Texas Ethics Commission Page 50 Revised 1/1/2022 EXAMPLES: REPORTING STAFF REIMBURSEMENT This list is for illustrative purposes only. It is intended to provide helpful information and to assist filers in reporting staff reimbursements. When a staff member makes political payment(s) out of his or her personal funds, how you disclose the payment(s) depends on two things: 1) the aggregate total of those payments in the reporting period; and 2) whether or not you reimburse the staff worker in the same reporting period. Example #1: The payment out of the staff worker's personal funds does not exceed $5,000 in the reporting period and you reimburse the staff worker from political funds in the same reporting period – You will simply itemize the payment (if over the $190 itemization threshold) on Schedule F1 as if you made the expenditure directly to the vendor out of your political funds, with the name of the vendor who sold the goods or services as the payee for the expenditure. Do not disclose as the payee the name of your staff worker. Example #2: The payment(s) out of the staff worker's personal funds are over $5,000 in the aggregate in the reporting period and you reimburse the staff worker from political funds in the same reporting period – You will use a 3-step process, disclosing everything on the same report: (1) On Schedule E, disclose the total amount paid from the staff worker's personal funds as a loan from the staff worker to your campaign; (2) On Schedule F1, itemize the payments made by your staff worker separately, with the names of the vendors who sold the goods or services to your staff worker as the payees for the expenditures. Do not disclose as the payee the name of your staff worker; and (3) On Schedule F1, disclose the payment to your staff worker for the reimbursement of the loan. Example #3: The payment(s) out of the staff worker's personal funds do not exceed $5,000 in the aggregate in the reporting period but you reimburse the staff worker from political funds in a different reporting period – You will use a 3-step process, disclosing steps 1 and 2 on the same report and step 3 later, when the reimbursement occurs: (1) On Schedule E, disclose the total amount paid from the staff worker's personal funds as a loan from the staff worker to your campaign; (2) On Schedule F1, itemize the payments made by your staff worker separately, with the names of the vendors who sold the goods or services to your staff worker as the payees for the expenditures. Do not disclose as the payee the name of your staff worker; and (3) When you reimburse your staff worker, if ever, disclose on Schedule F1 of the report covering the period in which the reimbursement occurs the payment to your staff worker for the reimbursement of the loan.