Fppc Form 700 - Statement Of Economic Interests - 2017/2018 Page 22

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Instructions – Schedule E
Travel Payments, Advances,
and Reimbursements
-
Travel payments are income if you provided services
Travel payments reportable on Schedule E include advances
that were equal to or greater in value than the
and reimbursements for travel and related expenses,
payments received. You must disclose income totaling
including lodging and meals.
$500 or more from a single source during the period
Gifts of travel may be subject to the gift limit. In addition,
covered by the statement. You have the burden of
certain travel payments are reportable gifts, but are not
proving the payments are income rather than gifts.
subject to the gift limit. To avoid possible misinterpretation
When reporting travel payments as income, you must
or the perception that you have received a gift in excess of
describe the services you provided in exchange for the
SChEDuLE E
the gift limit, you may wish to provide a specific description of
Income – Gifts
payment. You are not required to disclose the date(s)
the purpose of your travel. See the FPPC fact sheet entitled
Travel Payments, Advances
for travel paymen
ts that are income.
“Limitations and Restrictions on Gifts, Honoraria, Travel, and
and Reimbursements
Loans” at
Example:
Mark either the gift or income box.
City council member Rick Chandler is the chairman of a 501
Mark the “501(c)(3)” box for a travel payment received from
you are not required to disclose:
or the “Speech” box if you made a speech or participated
(c)(6) trade association and the association pays for Rick’s
• Travel payments received from any state, local, or federal
subject to the gift limit, but may result in a disqualifying co
travel to attend its meetings. Because Rick is deemed to be
For gifts of travel, provide the travel destination.
government agency for which you provided services equal
providing equal or greater
or greater in value than the payments received, such as
► NAME OF SOURCE (Not an Acronym)
► NAME OF
consideration for the
Health Services Trade Association
reimbursement for travel on agency business from your
travel payment by virtue of
ADDRESS (Business Address Acceptable)
ADDRESS
government agency employer.
1230 K Street, Suite 610
serving on the board, this
CITY AND STATE
CITY AND
• A payment for travel from another local, state, or federal
payment may be reported
Sacramento, CA
government agency and related per diem expenses when
as income. Payments
501 (c)(3) or DESCRIBE BuSINESS ACTIvITY, IF ANY, OF SOuRCE
501 (c)
Association of Healthcare Workers
the travel is for education, training or other inter-agency
for Rick to attend other
150.00
programs or purposes.
/
/
/
/
DATE(S):
-
AMT: $
DATE(S):
events for which he is not
(If gift)
• Travel payments received from your employer in the
providing services are
► MuST CHECK ONE:
► MuST CHECK
Gift -or-
Income
normal course of your employment that are included in the
likely considered gifts.
Made a Speech/Participated in a Panel
Made a
Travel reimbursement for
income reported on Schedule C.
Other - Provide Description
Other -
board meeting
• A travel payment that was received from a non-profit
► If Gift, Provide Travel Destination
► If Gift, Provide
entity exempt from taxation under Internal Revenue
Code Section 501(c)(3) for which you provided equal or
► NAME OF SOURCE (Not an Acronym)
► NAME OF
greater consideration, such as reimbursement for travel on
ADDRESS (Business Address Acceptable)
ADDRESS
business for a 501(c)(3) organization for which you are a
board member.
CITY AND STATE
CITY AND
Note: Certain travel payments may not be reportable
501 (c)(3) or DESCRIBE BuSINESS ACTIvITY, IF ANY, OF SOuRCE
501 (c)
if reported on Form 801 by your agency.
/
/
/
/
DATE(S):
-
AMT: $
DATE(S):
(If gift)
To Complete Schedule E:
► MuST CHECK ONE:
Gift -or-
Income
► MuST CHECK
Made a Speech/Participated in a Panel
Made a
• Disclose the full name (not an acronym) and address of the
Other - Provide Description
Other -
source of the travel payment.
► If Gift, Provide Travel Destination
► If Gift, Provide
• Identify the business activity if the source is a business
entity.
Comments:
• Check the box to identify the payment as a gift or income,
report the amount, and disclose the date(s).
-
Travel payments are gifts if you did not provide
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FP
services that were equal to or greater in value than the
payments received. You must disclose gifts totaling
$50 or more from a single source during the period
covered by the statement.
When reporting travel payments that are gifts, you must
provide a description of the gift, the date(s) received,
and the travel destination.
FPPC Form 700 (2017/2018)
FPPC Advice Email: advice@fppc.ca.gov
FPPC Toll-Free Helpline: 866/275-3772
Instructions - 18

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