---
kind: "section"
citation: "11 C.F.R. § 114.10"
title: "11"
number: "114.10"
heading: "Corporations and labor organizations making independent expenditures and electioneering communications."
url: "https://uscodex.org/cfr/11/114.10"
---

# §114.10. Corporations and labor organizations making independent expenditures and electioneering communications.

- (a) **General.** Corporations and labor organizations may make independent expenditures, as defined in [11 CFR 100.16](/cfr/11/100.16.md), and electioneering communications, as defined in [11 CFR 100.29](/cfr/11/100.29.md). Corporations and labor organizations are prohibited from making coordinated expenditures as defined in [11 CFR 109.20](/cfr/11/109.20.md), coordinated communications as defined in [11 CFR 109.21](/cfr/11/109.21.md), or contributions as defined in [11 CFR part 100](/cfr/11/part100.md), subpart B.
- (b) **Reporting independent expenditures and electioneering communications.**
  - (1) Corporations and labor organizations that make independent expenditures aggregating in excess of $250 with respect to a given election in a calendar year shall file reports as required by [11 CFR part 114](/cfr/11/part114.md), 104.4(a), and 109.10(b)-(e).
  - (2) Corporations and labor organizations that make electioneering communications aggregating in excess of $10,000 in a calendar year shall file the statements required by [11 CFR 104.20(b)](/cfr/11/104.20.md?p=b).
- (c) **Non-authorization notice.** Corporations or labor organizations making independent expenditures or electioneering communications shall comply with the requirements of [11 CFR 110.11](/cfr/11/110.11.md).
- (d) **Segregated bank account.** A corporation or labor organization may, but is not required to, establish a segregated bank account into which it deposits only funds donated or otherwise provided by persons other than national banks, corporations organized by authority of any law of Congress, or foreign nationals (as defined in [11 CFR 110.20(a)(3)](/cfr/11/110.20.md?p=a-3)), as described in [11 CFR 104.20(c)(7)](/cfr/11/104.20.md?p=c-7), from which it makes disbursements for electioneering communications.
- (e) **Activities prohibited by the Internal Revenue Code.** Nothing in this section shall be construed to authorize any organization exempt from taxation under [26 U.S.C. 501(a)](/usc/26/501.md?p=a) to carry out any activity that it is prohibited from undertaking by the Internal Revenue Code, [26 U.S.C. 501](/usc/26/501.md), et seq.

## Notes

### Amendments

[79 FR 62819, Oct. 21, 2014, as amended at 81 FR 34864, June 1, 2016]

### Authority

Authority: 52 U.S.C. 30101(8), 30101(9), 30102, 30104, 30107(a)(8), 30111(a)(8), 30118.

### Amendments

[79 FR 62819, Oct. 21, 2014, as amended at 81 FR 34864, June 1, 2016]