Nonprofits whose only activity is independent expenditures – defined as expenditures that are made in support of or opposition to a candidate but without the candidate's or ballot measure committee's cooperation, consultation or collaboration – may still need to file as incidental committees if such spending exceeds the $25,000 threshold. However, such a nonprofit would report those independent expenditures on a C-6 Independent Spending and Electioneering Communications report. See the form for more information.
Some organizations that qualify as incidental committees may have filed a Special Political Expenditures (C-7) report with the PDC in the past. If the organization has registered as an incidental committee, it does not need to file a C-7 for activities undertaken during the same calendar year. It could still be required to file a C-7 report for activities undertaken in previous or subsequent calendar years in which it does not have an active incidental committee registration on file with the PDC.