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Reporting Schedules

A committee's status as a quarterly or semi-annual filer is determined by GS 163-278.9. State and County (Candidate, Party and PAC) committees will file quarterly reports in 2016 based on the schedule below (candidate committees that are not on the ballot will file the semi-annual reports listed unless they make contributions related to the 2016 election, they will then be required to file quarterly reports). Legal expense funds will file quarterly.
Report Year Report Name Report Start Date  Report End Date Report Due Date
2016 First Quarter  1/1/2016 2/29/2016 3/7/2016
 2016  48 Hour 3/1/2016  3/15/2016   within 48 hours of receipt
2016  Second Quarter  3/1/2016 6/30/2016 7/12/2016
2016 Mid Year Semi Annual* 1/1/2016 6/30/2016 7/29/2016
2016 Third Quarter 7/1/2016 10/22/2016 10/31/2016
 2016 48 Hour 10/23/2016 11/8/2016  within 48 hours of receipt
2016 Fourth Quarter 10/23/2016 12/31/2016 1/11/2017
2016 Year End Semi Annual* 7/1/2016 12/31/2016 1/27/2017
       

* The Mid-Year Semi Annual and Year End Semi Annual reports are only due from candidates that are NOT participating in the 2016 elections.

Referendum Reporting Schedule (County/Municipal Referendum 11/8/2016)

Report Name  Report Start Date  Report End Date  Report Due Date

Organizational

Day of first activity

Covers first ten days of activity or less  Within ten days of first activity

Pre-Referendum

Day after last report

10/24/2016

 10/31/2016

48-Hour

10/25/2016

11/8/2016 within 48 hours of receipt of contribution

Final

10/25/2016

11/11/2016  11/18/2016

Supplemental Final (if necessary)

11/12/2016

12/31/2016  1/9/2017
Notices of reports due are sent by the board of elections to committee treasurers.  Please note that if the address of a committee’s treasurer is not current, that committee may not receive these notifications but will still be liable for the reports.
The Treasurer is responsible for ensuring evidence of the mailing date for reports. Metered postage does not prove timely filing because a meter may be set to any date. A postmark is evidence of timely mailing, but you must request the post office to place a legible postmark on your envelope; the process is no longer automatic. Many of the letters we receive bear no postmark or illegible postmarks. Treasurers are well advised to send reports through registered or certified mail.

The Electioneering Communications reporting period is from 09/07/2016 to 11/08/2016.

Electioneering communications are any broadcast, cable, satellite communication, mass mailing or telephone bank that has all of the following three characteristics:

  1. Refers to a clearly identified candidate for elected office
  2. In the case of the general election in November of the even-numbered year, is aired or transmitted after September 7 of that year, and in the case of any other election, is aired or transmitted within 60 days of the time set for absentee voting to begin.
  3. May be received by either:
  • 50,000 or more individuals in the State in an election for statewide office or 7,500 or more individuals in any other election if in the form of broadcast, cable, or satellite communication.
  • 20,000 or more households, cumulative per election, in a statewide election or 2,500 households, cumulative per election, in any other election if in the form of mass mailing or telephone bank.

An initial disclosure report is to be filed within 10 days of aggregated costs exceeding $5,000 and will then follow the regular schedule for subsequent reports. 48-Hour Notices (informational reports) are required when incurring an expense of $5,000 or more or receiving $1,000 or more for purposes of making an electioneering communication before an election but after the period covered by the last report.

Use forms:

CRO-2310: Electioneering Communications Report

CRO-2320: Controlling/Directing Entity List

CRO-2330: Receipts for Electioneering Communications

CRO-2340: Incurred Costs of Electioneering Communications

** If incurred expense is greater than $5,000, reports must be filed electronically.