A federated campaign is a fundraising program conducted by fundraising agencies and organizations. They conduct campaigns within a particular area to generate revenue and distribute the revenue raised the participating non-profit organizations based on the donations, volunteers, and other similar factors made to the campaign. The money produced through the federated campaign is limited only for charitable purposes.
However, the money should be reported in Line 1a of Part VIII of Form 990. Federated fundraising agencies that conduct these programs should report their revenue like all the other filing organizations through the lines 1a to 1g in Part VIII of Form 990.