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:

  • Certified mailing
  • U.S. Postal Service mail (USPS)
  • 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

Mail forms:

Please use the following address for USPS when mailing reports:

PO Box 27255
Raleigh NC 27611-7255

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 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

2023 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 Ballot on September 12, 2023

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 08/29/2023 09/05/2023
48 Hour Notices* 08/30/2023 through 09/12/2023 Within 48 hours of receipt
ELECTION   09/12/2023
Final Report Must cover 08/30/2023 through 09/15/2023 09/22/2023
Supplemental Final If the Final Report does not cover all contributions and expenditures, the Supplemental Final must cover 09/16/2023 through 12/31/2023 01/08/2024
Annual Report 01/01/2024 through 12/31/2024 01/07/2025

* 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.

For Referendums on the Ballot on October 10, 2023

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 09/25/2023 10/02/2023
48 Hour Notices* 09/26/2023 through 10/10/2023 Within 48 hours of receipt
ELECTION   10/10/2023
Final Report Must cover 09/26/2023 through 10/13/2023 10/20/2023
Supplemental Final If the Final Report does not cover all contributions and expenditures, the Supplemental Final must cover 10/14/2023 through 12/31/2023 01/08/2024
Annual Report 01/01/2024 through 12/31/2024 01/07/2025

* 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.

For Referendums on the Ballot on November 7, 2023

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 10/23/2023 10/30/2023
48 Hour Notices* 10/24/2023 through 11/07/2023 Within 48 hours of receipt
ELECTION   11/07/2023
Final Report Must cover 10/24/2023 through 11/10/2023 11/17/2023
Supplemental Final If the Final Report does not cover all contributions and expenditures, the Supplemental Final must cover 11/11/2023 through 12/31/2023 01/08/2024
Annual Report 01/01/2024 through 12/31/2024 01/07/2025

* 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 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

Type 1: Nonpartisan Plurality

Event Report End Date Report Due Date
Organizational Report - Within 10 days of organizing
Election Day 11/05/2024 -
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