Fppc Form 700 - Statement Of Economic Interests Page 14

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instructions – schedule e
travel Payments, advances,
and reimbursements
to complete schedule e:
Travel payments reportable on Schedule E include advances
and reimbursements for travel and related expenses,
• Disclose the full name (not an acronym) and address of the
including lodging and meals.
source of the travel payment.
• Identify the business activity if the source is a business
Gifts of travel may be subject to the gift limit. In addition,
entity.
certain travel payments are reportable gifts, but are not
subject to the gift limit. To avoid possible misinterpretation
• Check the box to identify the payment as a gift or income,
or the perception that you have received a gift in excess of
report the amount, and disclose the date(s).
the gift limit, you may wish to provide a specific description of
-
Travel payments are gifts if you did not provide
the purpose of your travel. See the FPPC fact sheet entitled
services that were equal to or greater in value than the
“Limitations and Restrictions on Gifts, Honoraria, Travel, and
payments received. You must disclose gifts totaling
Loans” at
$50 or more from a single source during the period
covered by the statement.
You are not required to disclose:
• Travel payments received from any state, local, or federal
When reporting travel payments that are gifts, you
government agency for which you provided services equal
must provide a description of the gift and the date(s)
or greater in value than the payments received, such as
received. If the travel occurred on or after January 1,
reimbursement for travel on agency business from your
2017, you must also disclose the travel destination
government agency employer.
• A payment for travel from another local, state, or federal
-
travel payments are income if you provided services
government agency and related per diem expenses when
that were equal to or greater in value than the
the travel is for education, training or other inter-agency
payments received. You must disclose income totaling
programs or purposes.
$500 or more from a single source during the period
covered by the statement. You have the burden of
• Travel payments received from your employer in the
proving the payments are income rather than gifts.
normal course of your employment that are included in the
SChEDuLE E
When reporting travel payments as income, you must
income reported on Schedule C.
Income – Gifts
describe the services you provided in exchange for the
Travel Payments, Advances
• A travel payment that was received from a non-profit
payment. You are not required to disclose the date(s)
and Reimbursements
entity exempt from taxation under Internal Revenue
for travel paymen
ts that are income.
Code Section 501(c)(3) for which you provided equal or
greater consideration, such as reimbursement for travel on
Mark either the gift or income box.
example:
business for a 501(c)(3) organization for which you are a
Mark the “501(c)(3)” box for a travel payment received from
or the “Speech” box if you made a speech or participated
City council member Rick Chandler is the chairman of a
board member.
subject to the gift limit, but may result in a disqualifying c
501 (c)(6) trade association and the association pays for
note: effective January, 2014, certain travel payments
For gifts of travel, provide the travel destination.
Rick’s travel to attend
may not be reportable if reported on Form 801 by your
► NAME OF SOURCE (Not an Acronym)
► NAME OF
its meetings. Because
agency.
Health Services Trade Association
Rick is deemed to be
ADDRESS (Business Address Acceptable)
ADDRESS
1230 k Street, Suite 610
providing equal or greater
CITY AND STATE
CITY AND
consideration for the
Sacramento, CA
travel payment by virtue
501 (c)(3) or DESCRIBE BuSINESS ACTIvITY, IF ANY, OF SOuRCE
501 (c
Association of Healthcare Workers
of serving on the board,
this payment may be
150.00
/
/
/
/
DATE(S):
-
AMT: $
DATE(S):
(If gift)
reported as income.
► MuST CHECK ONE:
► MuST CHEC
Gift -or-
Income
Payments for Rick to
Made a Speech/Participated in a Panel
Made a
attend other events for
Travel reimbursement for
Other - Provide Description
Other -
which he is not providing
board meeting
services are likely
► If Gift, Provide Travel Destination
► If Gift, Provid
considered gifts.
► NAME OF SOURCE (Not an Acronym)
► NAME OF
ADDRESS (Business Address Acceptable)
ADDRESS
CITY AND STATE
CITY AND
501 (c)(3) or DESCRIBE BuSINESS ACTIvITY, IF ANY, OF SOuRCE
501 (c
FPPC Form 700 (2017/2018)
/
/
/
/
DATE(S):
-
AMT: $
DATE(S):
(If gift)
FPPC Advice Email: advice@fppc.ca.gov
► MuST CHECK ONE:
► MuST CHEC
Gift -or-
Income
FPPC Toll-Free Helpline: 866/275-3772
Made a Speech/Participated in a Panel
Made a
Instructions - 7
Other - Provide Description
Other -
► If Gift, Provide Travel Destination
► If Gift, Provid

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