Reporting Schedules
Submitting Reports
In-Person
The drop box in the lobby of the State Board office became a staple for in-person report delivery during the COVID-19 pandemic. This report delivery option remains in place for committees who only need to submit a report.
Note: If the committee would like confirmation of receipt by the agency, the treasurer can request it when completing the drop box log. Confirmation will be delivered by agency staff via email.
Some Campaign Finance staff members are generally onsite at the agency's physical location each workday. If a committee has questions prior to submitting Campaign Finance documents, the treasurer can check in with reception personnel to request an in-person consultation.
If a member of the Campaign Finance staff is not available, the treasurer can leave a phone number and email with reception personnel to schedule an appointment with Campaign Finance staff.
By Mail
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. The following recommended mailing options are available for your convenience:
- USPS Certified Mail
- Please use the following address for USPS when mailing reports:
- P.O. Box 27255
Raleigh, NC 27611-7255
- P.O. Box 27255
- Please use the following address for USPS when mailing reports:
- Overnight delivery by FedEx and UPS
- Reports sent by FedEx or UPS overnight will require a physical address:
- Dobbs Building, third Floor
430 N. Salisbury St.
6400 Mail Service Center
Raleigh, NC 27603-1362
- Dobbs Building, third Floor
- Reports sent by FedEx or UPS overnight will require a physical address:
For questions, email the Campaign Finance staff at campaign.reporting@ncsbe.gov. Or, call the State Board office at (919) 814-0700 and, for proper routing, let reception staff know that you have a Campaign Finance question.
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.
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 Statements filed with Board (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.
2023-24 State and County Reporting Schedule
- 2024 Primary Election Date: 03/05/2024
- 2024 General Election Date: 11/05/2024
Report Year | Report Name | Report Start Date | Report End Date | Report Due Date |
---|---|---|---|---|
2023 | Mid-Year Semi-Annual | 01/01/2023 | 06/30/2023 | 07/28/2023 |
2023 | Year-End Semi-Annual | 07/01/2023 | 12/31/2023 | 01/26/2024 |
2024 | First Quarter Plus | 01/01/2024 | 02/17/2024 | 02/27/2024 |
2024 | Second Quarter | 02/18/2024 | 06/30/2024 | 07/10/2024 |
2024 | Third Quarter Plus | 07/01/2024 | 10/19/2024 | 10/29/2024 |
2024 | Fourth Quarter | 10/20/2024 | 12/31/2024 | 01/10/2025 |
In 2024, the Mid-Year Semi-Annual and Year-End Semi-Annual reports are only due from candidates who are not appearing on the ballot in the 2024 elections.
Report Year | Report Name | Report Start Date | Report End Date | Report Due Date |
---|---|---|---|---|
2024 | Mid-year Semi-Annual | 01/01/2024 | 06/30/2024 | 07/26/2024 |
2024 | Year-End Semi-Annual | 07/01/2024 | 12/31/2024 | 01/31/2025 |
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 (PDF) 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 (PDF) 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
Report Year | Election | 48 Hour Report Period | Report Due Date |
---|---|---|---|
2024 | Primary | 02/18/2024 through 03/05/2024 | Within 48 hours of receipt |
2024 | General | 10/20/2024 through 11/05/2024 | Within 48 hours of receipt |
2024 Referendum Reporting Schedule
The treasurer of each referendum committee is required to file reports consistent with Statements filed by referendum committees (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 Ballot on Nov. 5, 2024
Report Name | Coverage Dates | Due Date |
---|---|---|
Organizational Report | Up to the first 10 days of the committee's activity | Within 10 days of the committee organizing |
Pre-Referendum Report | Period start date is the day after the Organizational Report ends. Report must cover all contributions and expenditures through 10/21/2024 | 10/28/2024 |
48 Hour Notices* | 10/22/2024 through 11/05/2024 | Within 48 hours of receipt |
Final Report | Must cover 10/22/2024 through 11/08/2024 | 11/15/2024 |
Supplemental Final | If the Final Report does not cover all contributions and expenditures, the Supplemental Final must cover 11/09/2024 through 12/31/2024 | 01/07/2025 |
Annual Report | 01/01/2025 through 12/31/2025 | 01/07/2026 |
*48 Hour Notices - Report any receipt of $1,000 or more within 48 hours of receipt. These must also be reported on the next report on the schedule.
Legal Expense Fund Report Schedule
The treasurer of each legal expense fund is required to file reports consistent with Reports filed with Board (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.
2023-24 Legal Expense Fund Report Schedule
Report Year | Report Name | Report Start Date | Report End Date | Report Due Date |
---|---|---|---|---|
2023 | First Quarter | 01/01/2023 | 03/31/2023 | 04/17/2023 |
2023 | Second Quarter | 04/01/2023 | 06/30/2023 | 07/17/2023 |
2023 | Third Quarter | 07/01/2023 | 09/30/2023 | 10/13/2023 |
2023 | Fourth Quarter | 10/01/2023 | 12/31/2023 | 01/16/2024 |
2024 | First Quarter | 01/01/2024 | 03/31/2024 | 04/12/2024 |
2024 | Second Quarter | 04/01/2024 | 06/30/2024 | 07/15/2024 |
2024 | Third Quarter | 07/01/2024 | 09/30/2024 | 10/14/2024 |
2024 | Fourth Quarter | 10/01/2024 | 12/31/2024 | 01/15/2025 |
2024 Municipal Election Reporting Schedules
For information about election methods, see Types of Elections: Municipal Elections.
Fall 2024 Municipal Elections
Election date: 11/05/2024
Type 1: Nonpartisan Plurality
Event | Report End Date | Report Due Date |
---|---|---|
Organizational Report | - | Within 10 days of organizing |
2024 Mid-Year Semi-Annual Report | 06/30/2024 | 07/26/2024 |
2024 35-Day Report | 09/24/2024 | 10/01/2024 |
2024 Pre-Election Report | 10/21/2024 | 10/28/2024 |
2024 Year-End Semi-Annual Report | 12/31/2024 | 01/31/2025 |