Reporting Schedules

Candidates, Parties, 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. 

• Candidate committees for state offices on the ballot in 2020 file semiannual reports in 2019 and quarterly reports in 2020.
• Candidate committees for county offices on the ballot in 2020 file semiannual reports in 2019 and quarterly reports in 2020.
• Active political party committees, including county political party executive committees and subordinate committees, file semiannual reports in 2019 and quarterly reports in 2020.
• Active PACs file semiannual reports in 2019 and quarterly reports in 2020.
• Candidate committees supporting candidates who are not on the ballot in 2019 or 2020 file semiannual reports in both 2019 and 2020, unless the candidate committee contributes to a candidate for state office or county office on the ballot in 2020. Once a contribution is made, the candidate committee is required to file quarterly reports in 2020.
• Candidates committees and political committees supporting municipal candidates should contact their county board of elections for more information on the applicable reporting schedule.

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.   

2019-2020 State and County Reporting Schedule

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:

2020 Referendum Reporting Schedule

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

For referendums on the March 2020 ballot

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 November 2020 ballot

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.  

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.

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.