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Making independent expenditures. Those federal committees are required to file an Independent Expenditure with the Federal Elections Commission (FEC).Defined as "committees") in support of or in opposition to candidates and ballot measures. Each candidate, party unit, committee, and fund must file reports electronically unless a waiver has been granted. Section 1704, Independent expenditure report. Notice of Independent Expenditure report is due in addition to regularly scheduled donation and expenditure reports. Resources and Compliance Information. Major Provisions of Campaign Finance Law. Other Entities do not include corporations, labor organizations, campaign committees, legislative campaign funds, PACs, PCEs or political parties. BACKGROUND Iowa Code section 68A.