Referendum Committees

What is a Referendum?

A referendum is any question, issue, or act referred to a vote of the people by the General Assembly, a local government, or a petition from voters as authorized by law. A referendum includes constitutional amendments and bond issues. N.C.G.S. § 163-278.6(82).

What is a Referendum Committee?

A referendum committee is two or more individuals or entities, or two or more business entities, which has the primary purpose of supporting or opposing the passage of any referendum on the ballot. N.C.G.S. 163-278.6(84).

North Carolina’s Campaign Finance Laws regulate contributions received by referendum committees and expenditures made by referendum committees.

What is a Contribution?

A contribution is anything of value whatsoever, made to, or in coordination with, a candidate to support or oppose the nomination or election of one or more clearly identified candidates, or to a political committee, to a political party, to an affiliated party committee, or to a referendum committee, whether or not made in an election year, and any contract, agreement, or other obligation to make a contribution. N.C.G.S. § 163-278.6(13).

A contribution includes in-kind transfers. An in-kind contribution is a non-monetary contribution, such as a good or service, made to a committee.

What is an Expenditure?

An expenditure includes any purchase, transfer of funds, payment, gift, or anything of value whatsoever, whether or not made in an election year, and any contract, agreement, or other obligation to make an expenditure, to support or oppose the nomination, election, or passage of one or more clearly identified candidates, or ballot measure. N.C.G.S. § 163-278.6(51).

An expenditure includes any payment or other transfer made by a referendum committee.  


All referendum committees must appoint a treasurer who resides in North Carolina. N.C.G.S. § 163-278.7(a).

Every treasurer must participate in treasurer training within three months of appointment and at least once every four years thereafter. N.C.G.S. § 163-278.7(f). More information can be found at Treasurer Training.

Bank Accounts and the Receipt and Use of Cash

The treasurer must maintain all moneys of the referendum committee in bank accounts used exclusively by the committee. N.C.G.S. § 163-278.8(f). Referendum committee funds may not be commingled with personal funds or other accounts. All bank accounts and other depositories used by the referendum committee must be maintained in North Carolina. 08 NCAC 21 .0201.

A referendum committee may not accept cash contributions in excess of $50. N.C.G.S. § 163-278.14(b). Media expenditures may not be made in cash. N.C.G.S. § 163-278.8(c). Nonmedia expenditures of more than $50 also may not be made in cash. N.C.G.S § 163-278.8(d).

Organizational Report

All referendum committees must file an Organizational Report within 10 days of organizing N.C.G.S. § 163-278.9A(a)(1).

Referendum committees established in support of or opposition to a statewide ballot issue or a ballot issue for multiple counties file report with the State Board of Elections.

Referendum committees established in support of or opposition to a single county or municipality ballot issue file reports with the county board of elections conducting the referendum.

An Organizational Report must include the following required forms:

Reporting Schedule

After filing an Organizational Report, referendum committees file disclosure reports according to the reporting schedule in N.C.G.S. § 163-278.9A. This schedule is available on the Reporting Schedules page.

A referendum committee that receives a contribution or transfer of funds of $1,000 or more before an election but after the period covered by the last report due before that election is required to file a 48 Hour Report. N.C.G.S. § 163-278.9A(a)(3). Contributions disclosed in a 48 Hour Report must also be disclosed in the next quarterly report.

All reports must be signed and certified as true and correct. N.C.G.S. § 163-278.32. A committee that does not file a report by the due date will receive a late filing penalty. N.C.G.S. § 163-278.34(a).

Notices of reports due are sent by the appropriate board of elections to committee treasurers.  Please note that if the mailing or email address of a committee’s treasurer is not current on the Statement of Organization, that committee may not receive the notifications, but must still file the reports.

Electronic Filing

The State Board of Elections has developed and maintains free software that enables the storing of all campaign finance information and allows the committee to generate electronic disclosure reports. Committees may also use third-party products that generate files that meet the file format requirements.

For more information about electronic filing, please see 08 NCAC 21 .0106 and the Campaign Finance Reporting Software page of our website.


Disclosure reports detail all contributions and expenditures occurring within the reporting period.

At a minimum, committees filing paper reports must submit the Disclosure Report Cover (CRO-1000) and Detailed Summary (CRO-1100). As you complete the CRO-1100, you will be alerted as to any additional forms that are required. Whether a committee files paper reports or electronic reports, the treasurer must sign and file a CRO-1000 certifying each report as true and correct.

For each contribution, a treasurer must collect the following information for reporting purposes:

  1. The name and complete mailing address of each contributor;
  2. The principal occupation of each contributor;
  3. The amount contributed; and
  4. The date each contribution was made. N.C.G.S. § 163-278.11(a).

A treasurer should use the best efforts outlined in 08 NCAC 21 .0101 to obtain, maintain and report contributor information. N.C.G.S. § 163-278.11(d).

Anonymous contributions are prohibited and subject to forfeiture. N.C.G.S. § 163-278.14(a). Contributions may not be made in the name of another. N.C.G.S. § 163-278.14(a).

A treasurer is not required to report the name, address, or principal occupation of any individual who contributes $50 or less to the committee during the election. N.C.G.S. § 163-278.11(b). These contributions are reported using form Aggregated Contributions from Individuals (CRO-1205), which discloses only the date, amount and form of payment.

For each expenditure, a treasurer must collect the following information for reporting purposes:

  1. The name and complete mailing address of each payee;
  2. The amount paid;
  3. The purpose; and
  4. The date each payment was made. N.C.G.S. § 163-278.11(a).

Loan proceeds, outstanding loans, refunds and reimbursements, and debts and obligations must all be closely tracked and reported.

Contribution Limits

There are no contribution limits for referendum committees. Individuals and other entities may contribute in any amount, and the referendum committee may receive contributions in any amount.

Source Prohibitions

A corporation, business entity, labor union, professional association, or insurance company may  contribute to a referendum committee. N.C.G.S. § 163-278.19A.

Contributions to Other Committees  

A referendum committee that received a contribution from a corporation, business entity, labor union, professional association, or insurance company may not make a contribution to another referendum committee, to a candidate committee or to a political committee. N.C.G.S. § 163-278.13(i).

Disclosure Legends

Under N.C.G.S. § 163-278.39, print media, radio, and television advertisements that are a reportable contribution, expenditure, independent expenditure, or electioneering communication must include a legend or statement disclosing certain information about the advertisement.

The disclosure legend shall include the statement, “Paid for by ___ [Name of candidate, candidate committee, political party organization, political action committee referendum committee, or individual].”

Find more information about the format and size requirements at Disclosure Legends, or refer to the Campaign Finance Manual.

After the Election

A referendum committee may remain active after the election. An active committee must continue to file disclosure reports.

A referendum committee continues until it winds up operations, disposes of assets, files a final report and files a Certification to Close Committee (CRO-3400). N.C.G.S. § 163-278.6(84). The committee may not close if it still has outstanding penalties from the State Board of Elections.

A referendum committee that wishes to participate in future elections may go inactive. If no contribution is received or expenditure made during a reporting period, the treasurer may file a Certification of Inactive Status (CRO-3200). N.C.G.S. § 163-278.10. While inactive, the committee is not required to file disclosure reports. If a contribution is received or an expenditure made, the committee must return to active status by filing a Certification to Return to Active Status (CRO-3300). The treasurer must also submit the next disclosure report due according to the appropriate reporting schedule. In this report, the committee must disclose all contributions and expenditures not previously reported.