Fppc Form 700 - Statement Of Economic Interests Page 12
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14instructions – schedule d
income – gifts
being claimed by you as a charitable contribution for tax
A gift is anything of value for which you have not provided
purposes
equal or greater consideration to the donor. A gift is
reportable if its fair market value is $50 or more. In addition,
• Gifts from your spouse or registered domestic partner,
multiple gifts totaling $50 or more received during the
child, parent, grandparent, grandchild, brother, sister, and
reporting period from a single source must be reported.
certain other famly members (See Regulation 18942 for a
complete list.). The exception does not apply if the donor
It is the acceptance of a gift, not the ultimate use to which it is
was acting as an agent or intermediary for a reportable
put, that imposes your reporting obligation. Except as noted
source who was the true donor.
below, you must report a gift even if you never used it or if you
• Gifts of similar value exchanged between you and an
gave it away to another person.
individual, other than a lobbyist registered to lobby your
If the exact amount of a gift is unknown, you must make a
state agency, on holidays, birthdays, or similar occasions
good faith estimate of the item’s fair market value. Listing
• Gifts of informational material provided to assist you in the
the value of a gift as “over $50” or “value unknown” is not
performance of your official duties (e.g., books, pamphlets,
adequate disclosure. In addition, if you received a gift through
reports, calendars, periodicals, or educational seminars)
an intermediary, you must disclose the name, address, and
• A monetary bequest or inheritance (However, inherited
business activity of both the donor and the intermediary.
You
investments or real property may be reportable on other
may indicate an intermediary either in the “source” field
schedules.)
after the name or in the “comments” section at the bottom
• Personalized plaques or trophies with an individual value of
of Schedule D.
less than $250
Commonly reportable gifts include:
• Campaign contributions
• Tickets/passes to sporting or entertainment events
• up to two tickets, for your own use, to attend a fundraiser
• Tickets/passes to amusement parks
for a campaign committee or candidate, or to a fundraiser
• Parking passes not used for official agency business
for an organization exempt from taxation under Section
501(c)(3) of the Internal Revenue Code. The ticket must
• Food, beverages, and accommodations, including those
be received from the organization or committee holding the
provided in direct connection with your attendance at a
fundraiser.
convention, conference, meeting, social event, meal, or like
gathering
• Gifts given to members of your immediate family if the
source has an established relationship with the family
• Rebates/discounts not made in the regular course of
member and there is no evidence to suggest the donor had
business to members of the public without regard to official
a purpose to influence you. (See Regulation 18943.)
status
• Free admission, food, and nominal items (such as a pen,
• Wedding gifts (See Reference Pamphlet, page 16)
pencil, mouse pad, note pad or similar item) available to
• An honorarium received prior to assuming office (You may
all attendees, at the event at which the official makes a
report an honorarium as income on Schedule C, rather
speech (as defined in Regulation 18950(b)(2)), so long as
than as a gift on Schedule D, if you provided services of
the admission is provided by the person who organizes the
equal or greater value than the payment received. See
event.
Reference Pamphlet, page 10, regarding your ability to
• Any other payment not identified above, that would
receive future honoraria.)
otherwise meet the definition of gift, where the payment is
• Transportation and lodging (See Schedule E.)
made by an individual who is not a lobbyist registered to
• Forgiveness of a loan received by you
lobby the official’s state agency, where it is clear that the
gift was made because of an existing personal or business
You are not required to disclose:
relationship unrelated to the official’s position and there
• Gifts that were not used and that, within 30 days after
is no evidence whatsoever at the time the gift is made to
receipt, were returned to the donor or delivered to a
suggest the donor had a purpose to influence you.
charitable organization or government agency without
to complete schedule d:
reminders
• Disclose the full name (not an acronym), address, and, if a
• Gifts from a single source are subject to a $460 limit
business entity, the business activity of the source.
during 2016. See Reference Pamphlet, page 10.
• Provide the date (month, day, and year) of receipt, and
• Code filers – you only need to report gifts from
disclose the fair market value and description of the gift.
reportable sources.
Gift Tracking Mobile Application
• FPPC has created a gift tracking app for mobile
FPPC Form 700 (2017/2018)
devices that helps filers track gifts and provides a quick
FPPC Advice Email: advice@fppc.ca.gov
and easy way to upload the information to the Form
FPPC Toll-Free Helpline: 866/275-3772
700. visit FPPC’s website to download the app.
Instructions – 6
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