State

Frequency of reports

Threshold Amount

Contents

Filing officer

Alabama
§ 17-22A-8

Election years: 45 days before election and between 10 and 5 days before an election

Annually on January 31

n/a - all candidates must file reports

Cash on hand at beginning of reporting period; information on all contributions and expenditures; contributions and expenditures in excess of $100 must be itemized [a,b,c,d,g]; loans in excess of $100/calendar year; total of all receipts during calendar year; grand total of expenditures; amount and nature of debt

Secretary of State

334/242-7210

Alaska
§ 15.13.040

Election years: 30 days and one week before an election; 10 days after the election; contributions exceeding $250 within one week before election must be reported within 24 hours

Annually on February 15 for contributions received and expenditures not reported in the previous year

$2,500

Information on all contributions and expenditures; contributions of more than $100 and all expenditures must be itemized [a,b,c,d,e,f]

Alaska Public Offices Commission

907/276-4176

Arizona
§ 16-913 et seq.

January 31
June 30
Pre-Primary Report (August 31, 1999)
Post-Primary Report (October 12, 1999)
Pre-General Report (October 26, 1999)
Post-General Report (December 7, 1999)
Additional filings may be required for certain candidates.

n/a - all candidates must file reports

Cash on hand at beginning of reporting period; total receipts and disbursements by category; information on all loans, contributions and expenditures; contributions of more than $25 and all expenditures must be itemized [a,c,d,g]; name, occupation, employer and amount contributed for each of the three contributors that contributed the most money in the preceding six months

Secretary of State

602/542-6167

Arkansas
§ 7-6-207

Election years: monthly beg. in Jan. (except months when pre-election report due), due 15 days after end of month, first report filed for month in which cumulative contribs. Exceed $500 and final report filed within 30 days after end of month in which last election is held; pre-election reports due 7 days before any election; quarterly supplemental report due within 15 days of end of each quarter.

Non-election years: quarterly reports due 15 days after end of each calendar quarter; not required during any quarter in which candidate receives no contributions and makes no expenditures

$500

Total contributions & expenditures; contributions in excess of $50 and expenditures in excess of $100 must be itemized [a,b,c,d,e,f]; list of paid campaign workers & amount paid; expenditures by category; cash on hand at end of reporting period; amount of surplus funds disposed of and which method they were disposed by

Secretary of State and county clerk where candidate resides

501/682-1010

California
Govt Code § 84200 et seq.

Semi-Annual Reports: July 31 and January 31 for all candidates and officeholders, regardless of whether they received contributions or made expenditures

Election years: (in addition to semi-annual reports) quarterly, and two pre-election reports before each election (1/27/00 and 2/24/00 for 2000 primary); contributions total more than $1,000 received after closing date of last pre-election report must be reported within 24 hours

Candidates who do not anticipate raising or spending more than $1,000 in a calendar year file short form by deadline for first disclosure; further reporting not required until $1,000 threshold is exceeded

Total contributions; total expenditures; cash on hand at beginning and end of reporting period; information on all contributions and expenditures; contributions or expenditures of more than $100 must be itemized [a,b,c,d,e,f,g]

Fair Political Practices Commission; county clerk where candidate resides

916/322-5660

Colorado
§ 1-45-108

Election years: first day of each month beginning 6 full months before the major election; 14 days before and 14 days after the major election

Generally: quarterly on April 15, July 15, October 15, January 15

n/a - all candidates must file reports

Information on all contributions and expenditures; contributions or expenditures greater than $20 must be itemized [a,b]

Secretary of State

303/894-2200

Connecticut
§ 9-333j

Election years: 7^th day before regular state election, 30 days after primary, 45 days after general

Generally: quarterly 2^nd Thursday of January, April, July, October

$1,000

Information on all contributions and expenditures; contributions and expenditures exceeding $30 must be itemized [a,b,c]

Secretary of State

860/509-6100

Delaware
§ 15-8030

30 days and 8 days before an election; annually on Dec. 31

Candidates for school board or any office that pays less than $1,000/year in salary

Information on all contributions and expenditures; all contributions greater than $100 must be itemized [a,b,c,d]

State Election Commissioner

302/739-4277

Florida
§ 106.07

Generally: 10^th day of each calendar quarter

Election years: on the 4^th, 18^th, and 32^nd days preceding primary; on 4^th and 18^th days preceding a general election; additional reports required from candidates receiving public funds on the 11^th and 25^th days preceding the primary and the 18^th day preceding the general

n/a - all candidates must file reports

Information on all contributions and expenditures; name and address of all contributors regardless of amount contributed; contributions over $100 must include occupation of contributor; each expenditure must be itemized [a,b,c,d,g]

Non-statewide candidates: with officer before whom candidate qualifies with copy to supervisor of elections in candidate's county of residence

Statewide candidates file with Secretary of State

850/488-3680

Georgia
§ 21-5-34 et seq.

Election years: 45 days and 15 days before and 10 days after primary; 15 days before general election; Dec. 31

Generally: Dec. 31 of each year

Unopposed candidates and those who do not receive a contribution of $101 or more only have to file the initial and final reports

Information on all contributions and expenditures; contributions and expenditures of $101 or more must be itemized [a,b,c,d,e,g]

Secretary of State for statewide candidates

County Superintendent of Elections for general assembly candidates, copy to Secretary of State

404/656-2871

Hawaii
§ 11-212

Election years: 25 days before primary; 10 days before general; 20 days after each election; supplemental reports filed on 5^th day after the last day of an election year in the event of a surplus or deficit over $250,and every 6 months thereafter

Candidates whose aggregate contributions or expenditures total less than $2,000 for reporting period may file short form; those whose total contributions or expenditures for the entire election period are less than $1,000 only have to file the final report

Information on all contributions and expenditures; all contributions of more than $100 must be itemized [a,b,c,d]; employer and occupation also must be reported for contributions totaling $1,000 or more in the aggregate from a single source

Campaign Spending Commission

808/586-0285

Idaho
§ 67-6612

Election years: Oct. 10 and 7 days before and 30 days after election

Generally: Supplemental reports of surplus or deficit filed annually on Jan. 31

n/a - all candidates must file reports

Information on all contributions and expenditures; all contributions of more than $50 and expenditures of $25 or more must be itemized [a,b,c,d]

Secretary of State

208/334-2852

Illinois
10 ILCS 5/9-11

Contribution Reports: 15 days before each election

Semi-Annual Reports: Jan. 31 and July 31

Information on all contributions and expenditures on semi-annual reports; only contributions on pre-election report; contributions and expenditures in excess of $150 must be itemized [a,b,c,d]

State Board of Elections and county clerk

217/782-1518

Indiana
§ 3-9-5-1 et seq.

Election years: 14 days before election/convention; 20 days after convention if no pre-convention report was filed

Annually by 3^rd Wednesday in January

Information on all contributions and expenditures; contributions and expenditures in excess of $100 must be itemized; all transfers from other committees must be itemized [a,b,c,d]; occupation also must be reported for contributions exceeding $1,000 in the aggregate

Secretary of State

General Assembly and local candidates file copy with county board of elections

317/232-6531

Iowa
§ 56.6

Annually: May 19, July 19, Oct. 19, Jan. 19

$500 in contributions or expenditures in a calendar year

Information on all contributions and expenditures; all expenditures in excess of $5 must be itemized; all contributions in excess of $200 for a state or national party, $100 for a congressional candidate, $50 for any county or other committee, or $25 for any other office must be itemized [a,b,c,d]

Ethics and Campaign Disclosure Board

512/281-4028

Kansas
§ 25-4148

8 days before election and January 10^th of each year

Information on all contributions and expenditures; contributions and expenditures over $50 must be itemized [a,b,c,d]

Secretary of State

785/296-4561

Kentucky
§ 121.180

32^nd and 15^th day before an election; 30 days after an election; supplemental reports due annually until a zero balance is shown

Contributions or expenditures totaling less than $3,000 in an election

Information on all contributions and expenditures; contributions of more than $100 and expenditures of more than $25 must be itemized [a,b,c,d,e,f]; also, age must be reported if contributor is less than legal voting age

Kentucky Registry of Election Finance; copy with county clerk

502/573-2226

Louisiana
§

180^th, 90^th, 30^th, & 10^th day before primary; 10^th day before and 40^th day after general election; annual reports by Feb. 15 for surpluses or deficits

Contributions of greater than $200 from any one source or expenditures of more than $5,000

Information on all contributions and expenditures; all transactions must be itemized

Supervisory Committee on Campaign Finance Disclosure

504/922-1400

Maine
21-A MRS § 1017

6 days before and 42 days after each election; gubernatorial candidates also file Jan. 15 and July 15 in non-election years if they received or spent more than $1,000 that year, and 42 days before an election

Contributions or expenditures in excess of $1,000 by gubernatorial candidates, $500 by other candidates

Information on all contributions and expenditures; contributions of more than $50 must be itemized [a,b,c,d,e,f]

Commission on Governmental Ethics and Election Practices

207/287-6219

Maryland
§ 33-13-401

4^th Tuesday preceding a primary

2^nd Friday preceding any election

3^rd Tuesday after a general election

Six months and one year after the election if a balance remains, then annually thereafter

Contributions or expenditures in excess of $1,000

All contributions and expenditures

State Administrative Board of Election Laws

410/974-3711

Massachusetts
Ch. 55, § 18

8^th day preceding a primary; 8^th day preceding state election; annual report by January 20

All candidates receiving contributions and/or making expenditures

Information on all contributions and expenditures; contributions and expenditures of more than $50 must be itemized [a,b,c,d,g]

Office of Campaign and Political Finance

617/727-8352

Michigan
§ 169.226 et seq.

11^th day before an election; 30^th day following the election

Annual report by January 31

Contributions or expenditures in excess of $1,000

Information on contributions and expenditures; contributions in excess of $20 and expenditures in excess of $50 must be itemized [a,b,c,d]; itemization for contributions in excess of $100 require more information [e,f]

Secretary of State

517/373-2540

Minnesota
§ 10A.20

Annually by January 31

15 days before primary; 10 days before general

Required beginning in the first year a committee receives or expends $100 or more

Information on contributions & expenditures; contributions and expenditures over $100 must be itemized [a,b,c,d,e,f,g]

Campaign Finance and Public Disclosure Board

612/296-5148

Mississippi
§ 23-15-805 et seq.

Election Years: 7^th day before an election; period reports on the 10^th day after May 31, June 30, September 30, and December 31

Annually in non-election years

Any candidate receiving reportable contributions must report

Information on contributions and expenditures; contributions in excess of $200 to a non-statewide candidate and contributions in excess of $500 to a statewide candidate must be itemized [a,c,d]

Secretary of State

601/359-1350

Missouri
§ 130.041 et seq.

8^th day before an election and 30^th day after an election; 15^th day following the close of each calendar quarter

Contributions or expenditures totaling $500, or contributions from a single source totaling $250 in the aggregate

Information on contributions and expenditures; contributions and expenditures in excess of $100 must be itemized [a,b,c,d,e,f,g]

Missouri Ethics Commission

573/751-2020

Montana
§ 13-37-225 et seq.

Quarterly, due 5^th day following end of calendar quarter; 10^th day of March and Sept. each year after election

Election Years: 10^th day of March and Sept.; 15^th and 5^th day before an election; within 24 hours if within 10 days of election when receiving a contribution of $500 or more; not more than 20 days after an election

All candidates

Itemized info on all expenditures and contributions of $35 or more [a,b,c,d,e,f,g]

Commissioner of Political Practices and election administrator of county where candidate resides

406/444-2942

Nebraska
§ 49-1401 et seq.

30^th and 10^th day before an election, 40^th day after a primary, 60^th day after a general election

Annual statement due Jan. 31

Contributions of $500 or more within 14 days before election must be reported within 5 days of receipt.

Candidates raising or spending $2,000 in a calendar year

Info on contributions and expenditures; itemization of contributions and expenditures greater than $250 [a,b,c,d]

Accountability and Disclosure Commission

402/471-2522

Nevada
§ 294A.120 et seq.

15 days before an election, 15^th day of the second month after the general election

All candidates in election years; in non-election years, only candidates receiving contributions in excess of $10,000

Contributions in excess of $100 must be itemized [a,b,c,d]

Secretary of State

702/687-5203

New Hampshire
§ 664:6

On Wed. 12 weeks before primary, on Wed. 3 weeks before general election, 2^nd Wed. after election

Every six months after election

Notice of a contribution of $500 or more received after 2^nd Wed. before election must be reported within 24 hours

Expenditures exceeding $500

Contributions in excess of $25 must be itemized [a,b,c,d]; aggregate totals must be reported for contributors whose aggregate is $100 or more

Secretary of State

603/271-3242

New Jersey
§

Election Law Enforcement Commission

609/292-8700

New Mexico
§ 1-19-29 et seq.

Annually by 2^nd Mon. in May

Election Years: 2^nd Mon. in Oct., Thurs. before an election, 30^th day after an election

24 hour reporting required for contributions of $500 (legis) or $2500 (statewide) in week before election

$1,000 non-statewide

$2,500 statewide

[a,b,c,d] for all contributions and expenditures; [e] for contributions of $250 or more

Secretary of State

505/827-3600

New York
Election Code
§ 14-100 et seq.

32^nd and 11^th day before and 10^th day after contested primary; 32^nd and 11^th day before and 27^th day after general election; periodic statements on Jan. 15 and July 15

Any candidate who expends $50 in a calendar year or $1,000 in an election cycle

Itemization of contributions of $100 or more and expenditures of $50 or more

State Board of Elections

518/474-8100

North Carolina
§ 163-278.9

10^th day before primary

48-hour reporting required for contributions of $1,000 or more received between pre-election report and election

Quarterly reports in election years

Semi-annual reports due end of Jan., July

Candidates whose contributions and expenditures exceed $3,000

Itemization of contributions over $100, all media expenditures and non-media expenditures of $50 or more

State Board of Elections

919/733-7173

North Dakota
§ 16.1-08.1

12^th day before an election

Annual report due Jan. 31

All candidates

Contributions in excess of $200 [a,b,c,d]

Secretary of State

701/328-2900

Ohio
§

12^th day before & 38^th day after an election; annual report on last business day of Jan.

Election Years: monthly contribution reports in July, Aug., and Sept. Extra March contribution report for candidates using personal funds

Candidates receiving or expending $500 or less can file abbreviated reports

Itemization of contributions in excess of $25

Secretary of State

614/466-4980

Oklahoma
§

Quarterly on 15^th of Jan., april, July and Oct.; 8 days before primary and general election

$500

Contribution, expenditure and loan info. Itemization of contributions and expenditures over $50

Ethics Commission

405/521-3451

Oregon
§ 260.058 et seq.

29^th and 5^th days before an election and 30^th day after an election

Supplemental statement due annually by Sept. 10^th, until it contains no balance or deficit

All candidates

Contributions of $50 or more must be itemized [a,b,c,d,e]; all expenditures must be itemized [a,c,d,g]

Secretary of State

503/986-1518

Pennsylvania
§

6^th Tuesday and 2^nd Friday before an election; 30 days after an election; annual report due every Jan. 31

$250 in contributions or expenditures

Contributions over $50, all expenditures must be itemized.

Secretary of the Commonwealth

717/787-5280

Rhode Island
§ 17-25-7 et seq.

Due at 90-day intervals, beginning with the day a person becomes a candidate; on the 28^th and 7^th days preceding an election; 28^th day following an election

$100 in contributions or $1,000 in expenditures

Contributions in excess of $100 must be itemized [a,b,c,d,f]

State Board of Elections

401/222-2345

South Carolina
§ 8-13-1308 et seq.

Due within 10 days of the end of each calendar quarter; 15 days before an election

$500 in contributions

Contributions in excess of $100 must be itemized [a,b,c,d]; all expenditures must be itemized [a,b,c,d,g]

State Election Commission

803/734-9060

South Dakota
§

Legis: July 1 and December 31 of an election year

Statewide: last Tuesday prior to an election, by Feb. 1 for prior year

All candidates

Contributions in excess of $100 must be itemized

Secretary of State

605/773-3537

Tennessee
§

By Feb. 1 of each year, 7 days before and 48 days after each election

All candidates

Contributions in excess of $100 must be itemized

Registry of Election Finance

615/741-7959

Texas
Election Code
§ 254.001 et seq.

Semi-annually by July 15 and Jan. 15; 30^th and 8^th days before an election

All candidates

Contributions in excess of $50 must be itemized [a,b,c,d]; all expenditures must be itemized [a,b,c,d,g]

Texas Ethics Commission

512/463-5800

Utah
§ 20A-11-203 et seq.

Year-end report by Jan. 5; 7 days before a convention and/or election; Sept. 15

All candidates

Contributions in excess of $50 must be reported individually; contributions of less than $50 may be reported in aggregate

Lieutenant Governor

801/538-1040

Vermont
17 VSA § 2803 and 2811

Election Years: 40 days before the primary and on the 25^th day of each month up until the general election; final report may be submitted at any time up until 40 days

after the general election

July 15 in odd-numbered years

$500 in contributions or expenditures

Contributions in excess of $100 must be itemized [a,b,c,d]

Secretary of State

802/828-2363

Virginia
§ 24.2-910 et seq.

July 15 and Jan. 15 in non-election years

Election Years: April 15, 8^th day before June primary, July 15, Sept. 15, Oct. 15, 8^th day before November election, 30^th day after November election

$200 in contributions or expenditures

Contributions in excess of $100 must be itemized [a,b,c,d,e,f]; all expenditures must be itemized [a,b,c,d,g]

State Board of Elections

804/786-6551

Washington
§ 42.17.030 et seq.

21^st and 7^th day preceding an election; 10^th day of first month after an election; 10^th day of each month in which no other report is required

Candidates for offices with small jurisdictions are exempted

Contributions in excess of $100 must be itemized [a,b,c,d]

Washington Public Disclosure Commission

360/753-1111

West Virginia
§ 3-8-5

Last Sat. in March, 7^th day before an election, 30^th day after an election, last Sat. in Sept.

All candidates

[a,b,c,d] for all contributions; contributions in excess of $250 require additional information [e,f]

Secretary of State

304/558-6000

Wisconsin
§ 11.001 et seq.

8^th day before an election; semi-annually by Jan. 31 and July 20

$25 in contributions or expenditures

Contributions and expenditures in excess of $20 must be itemized [a,b,c,d,g]

Wisconsin Elections Board

608/266-8005

Wyoming
§ 22-25-106

10 days after an election

All candidates

Contributions in excess of $25 and all expenditures must be itemized [a,b,c]

Secretary of State

307/777/7378

Susan Parnas Frederick
(202) 624-3566
fax: (202) 737-1069
susan.frederick@ncsl.org