I saw a prior thread where it was stated that loans to government entities are not classified as items 1e or 4a in the Call Report, which is a necessary predicate for consideration as a small business loan. So I do not believe commercial credit cards to public officials/their offices would be reportable. But what about political candidates for public office? Technically, they are still private citizens until elected, correct? Would a commercial credit card issued to a candidate or their campaign be reportable on the CRA LR? I have not found anything relevant in the regulatory guidance.

It will not be a small business loan and therefore is not reportable as such.