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 2018 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 2018 election, they will then be required to file quarterly reports). 
2018 - 2019 State and County Reporting Schedule
Report Year Report Name Report Start Date  Report End Date Report Due Date
2018 First Quarter Plus 1/1/2018 4/21/2018 4/30/2018
2018 Second Quarter 4/22/2018 6/30/2018 7/11/2018
2018  Mid Year Semi Annual*  1/1/2018 6/30/2018 7/27/2018
2018 Third Quarter Plus 7/1/2018 10/20/2018 10/29/2018
2018 Fourth Quarter 10/21/2018 12/31/2018 1/10/2019
2018 Year End Semi Annual* 7/1/2018 12/31/2018 1/25/2019
2019 Mid Year Semi Annual 1/1/2019 6/30/2019 7/26/2019
2019 Year End Semi Annual 7/1/2019 12/31/2019 1/31/2020
Report Year Report Name 48 Hour Report Period Report Due Date
2018 48-Hour Report - Primary 4/22/2018 - 5/8/2018 within 48 hours of receipt
2018 48-Hour Report - General 10/21/2018 - 11/6/2018 within 48 hours of receipt
48 Hour Reports are required to be filed within 48 hours if a contribution of $1,000 or more is received during the 48 Hour Report Period.

* The Mid-Year Semi Annual and Year End Semi Annual reports are only due from candidates that are NOT participating in the 2018 elections.


2018 General Election Referendum Reporting Schedule

Report Name  Report Start Date  Report End Date  Report Due Date


Day of first activity

Covers first ten days of activity or less

 Within ten days of first activity


Day after last report



48-Hour (reporting period)



within 48 hours of receipt of contribution





Supplemental Final (if necessary)




Annual (Required for active referendum committees that did not file reports in 2018.) 1/1/2018 12/31/2018 1/7/2019


Legal Expense Fund Report Schedule

Report Year Report Name Report Start Date  Report End Date Report Due Date
2018  First Quarter  1/1/2018 3/31/2018 4/13/2018
2018 Second Quarter 4/1/2018 6/30/2018 7/16/2018
2018 Third Quarter 7/1/2018 9/30/2018 10/12/2018
2018 Fourth Quarter 10/1/2018 12/31/2018 1/15/2019
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 2/19/2018 to 5/8/2018 for the Primary Election and 09/07/2018 to 11/06/2018 for the General Election.

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.