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Reporting Schedules

A committee's status as a quarterly or semi-annual filer is determined by GS 163-278.9. State and County (Candidate, Party and PAC) committees will file semi-annual reports in 2019 and quarterly reports in 2020 based on the schedule below (candidate committees that are not on the ballot in 2020 will file the semi-annual reports listed unless they make contributions related to the 2020 election, they will then be required to file quarterly reports). 
2019 - 2020 State and County Reporting Schedule
Report Year Report Name Report Start Date  Report End Date Report Due Date
2019 Mid-Year Semi Annual 1/1/2019 6/30/2019 7/26/2019
2019 Year-End Semi Annual 7/1/2019 12/31/2019 1/31/2020
 2020  First Quarter Plus  1/1/2020 2/15/2020 2/25/2020
2020 Second Quarter 2/16/2020 6/30/2020 7/10/2020
2020 Third Quarter Plus 7/1/2020 10/17/2020 10/27/2020
2020 Fourth Quarter 10/18/2020 12/31/2020 1/12/2021
 
*The Mid-Year Semi Annual and Year-End Semi Annual reports are only due from candidates that are NOT participating in the 2020 elections.
2020 Mid-Year Semi Annual* 1/1/2020 6/30/2020 7/31/2020
2020 Year-End Semi Annual* 7/1/2020 12/31/2020 1/29/2021
       
Report Year Report Name 48 Hour Report Period Report Due Date
2020 48-Hour Report - Primary 2/16/2020 - 3/3/2020 within 48 hours of receipt
2020 48-Hour Report - General 10/18/2020 - 11/3/2020 within 48 hours of receipt
48 Hour Reports are required to be filed within 48 hours if a contribution of $1,000 or more is received during the 48 Hour Report Period.

* The Mid-Year Semi Annual and Year End Semi Annual reports are only due from candidates that are NOT participating in the 2020 elections.

Legal Expense Fund Report Schedule

Report Year Report Name Report Start Date  Report End Date Report Due Date
 2019  First Quarter  1/1/2019 3/31/2019 4/12/2019
2019 Second Quarter 4/1/2019 6/30/2019 7/15/2019
2019 Third Quarter 7/1/2019 9/30/2019 10/14/2019
2019 Fourth Quarter 10/1/2019 12/31/2019 1/15/2020
2020 First Quarter 1/1/2020 3/31/2020 4/15/2020
2020 Second Quarter 4/1/2020 6/30/2020 7/15/2020
2020 Third Quarter 7/1/2020 9/30/2020 10/14/2020
2020 Fourth Quarter 10/1/2020 12/31/2020 1/15/2021
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 will still be liable for the reports.
The Treasurer is responsible for ensuring 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 the post office to 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 well advised to send reports through registered or certified mail.

For Referendums on the September ballot

REPORT NAME

COVERAGE DATES

DUE DATE

Organizational Report

Up to the first ten 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 08/27/2019

09/03/2019

48 Hour Notices *

08/28/2019 through 09/10/2019

Within 48 hours of receipt

ELECTION

 

09/10/2019

Final Report

Must cover 08/27/2019 through 09/13/2019

09/20/2019

Supplemental Final

If the Final Report does not cover all contributions and expenditures, the Supplemental Final Report must cover 09/14/2019 through 12/31/2019

01/07/2020

Annual Report

01/01/2020 – 12/31/2020

01/07/2021

 

* 48 Hour Notices – Report any receipt of $1,000.00 or more within 48 hours of receipt. These must also be reported on the next report on the schedule

For Referendums on the October ballot

REPORT NAME

COVERAGE DATES

DUE DATE

Organizational Report

Up to the first ten 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 09/23/2019

09/30/2019

48 Hour Notices *

09/24/2019 through 10/08/2019

Within 48 hours of receipt

ELECTION

 

10/08/2019

Final Report

Must cover 09/24/2019 through 10/11/2019

10/18/2019

Supplemental Final

If the Final Report does not cover all contributions and expenditures, the Supplemental Final Report must cover 10/12/2019 through 12/31/2019

01/07/2020

Annual Report

01/01/2020 – 12/31/2020

01/07/2021

 

* 48 Hour Notices – Report any receipt of $1,000.00 or more within 48 hours of receipt. These must also be reported on the next report on the schedule

For Referendums on the November ballot

REPORT NAME

COVERAGE DATES

DUE DATE

Organizational Report

Up to the first ten 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. Must cover all contributions and expenditures through 10/21/2019

10/28/2019

48 Hour Notices *

10/22/2019 through 11/05/2019

Within 48 hours of receipt

ELECTION

 

11/05/2019

Final Report

Must cover 10/22/2019 through 11/08/2019

11/15/2019

Supplemental Final

If the Final Report does not cover all contributions and expenditures, the Supplemental Final Report must cover 11/09/2019 through 12/31/2019

01/07/2020

Annual Report

01/01/2020 – 12/31/2020

01/07/2021

 

* 48 Hour Notices – Report any receipt of $1,000.00 or more within 48 hours of receipt. These must also be reported on the next report on the schedule