Reporting Schedules

Submitting Reports

The campaign finance office of the State Board of Elections strongly encourages treasurers to send all disclosure reports by certified mail or by other delivery services with proof of pickup and delivery dates. 

Due to the COVID-19 situation in North Carolina, the State Board of Elections Office is not accepting in-person appointments.

We have several options available for your convenience:

• Certified mailing
• US Postal Service mail
• Overnight delivery by FedEx and UPS   
• Onsite drop box located in the main lobby of the State Board of Elections Office (Please use the sign in log sheet for campaign finance located with the drop box.)

Our main telephone number is (919) 814-0700 or email us at elections.sboe@ncsbe.gov.

Notices of Reports Due

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 must still file the reports.

Treasurer Responsibility

The treasurer is responsible for obtaining 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 that the post office 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 advised to send reports through registered or certified mail.

2021 Municipal Election Reporting Schedules

The schedules below are sorted according to the election method. For information about election methods, see Types of Elections: Municipal Elections. 

Type 1: Nonpartisan Plurality

Type 2: Partisan

Type 3: Nonpartisan with Primary

Type 4: Nonpartisan with Runoff

Candidates, Parties and PAC Schedule: Quarterly and Semiannual Reporting

A candidate committee, political party committee or PAC’s status as a quarterly or semiannual filer is determined by N.C.G.S. § 163-278.9. 

Please note: 48 Hour Reports may also be required. See below.

Please also note: The treasurer of a newly organized candidate committee, political party committee or PAC is required to file an organizational report no later than the 10th day following the date the candidate files notice of candidacy or the 10th day following the organization of the political committee, whichever occurs first. This report must disclose all contributions and expenditures since the organization of the committee.

2021–2022 State and County Reporting Schedule

 *Only due from candidates that are not appearing on the ballot in the 2022 elections.

Candidates, Parties, PACs and Referendum Committees: 48 Hour Reports

A candidate committee, political party committee, PAC, or 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 disclosing the contribution. 48 Hour Reports are submitted using form CRO-2220 48 Hour Notice and must be filed with the board of elections within 48 hours of receipt of the contribution.

An additional form CRO-1510 In-Kind Contributions is required if the contribution is an in-kind contribution. Unlike other reports, a 48 Hour Report that must be filed with the State Board of Elections may be sent by fax to (919) 715-0135 or email to campaign.reporting@ncsbe.gov. Please contact your county board of elections for information about how to file 48 Hours Reports with your county board office.

A contribution disclosed in a 48 Hour Report must also be disclosed on the next due report.

48 Hour Reporting Period for Candidates, Parties and PACs

48 Hour Reporting Period for Referendum Committees

2022 Referendum Reporting Schedule

The treasurer of each referendum committee is required to file reports consistent with N.C.G.S. § 278.9A.

Please note: 48 Hour Reports may also be required.

Please also note: The treasurer of a newly organized referendum committee is required to file an organizational report no later than the 10th day following the organization of the referendum committee. This report must disclose all contributions and expenditures since the organization of the committee.

For Referendums on the March 2022 Ballot

2022 Primary Election Date: 03/08/2022

For Referendums on the November 2022 Ballot

2022 General Election Date: 11/08/2022

Legal Expense Fund Report Schedule

The treasurer of each legal expense fund is required to file reports consistent with N.C.G.S. § 163-278.308. 

Please note: The treasurer of a newly organized legal expense fund is required to file an organizational report within 10 days of the creation of the legal expense fund.

2021–2022 Legal Expense Fund Report Schedule