Your web browser is not supported You're using Internet Explorer, some features might not work. Please switch to another browser like Chrome, Firefox, or Edge for a better experience.


An official website of the United States government Here's how you know
 **Official websites use .gov**
            
            A **.gov** website belongs to an official government organization in the United States.
 **Secure .gov websites use HTTPS**
            
            A **lock** ( A locked padlock ) or **https://** means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.


Federal Election Commission | United States of America Calendar
           Glossary
          Search
              Search


Menu
      Home
      Campaign finance data
        All data
            Raising
            Spending
            Loans and debts
            Filings and reports
            Candidates
            Committees
            Bulk data
            Campaign finance statistics
        Find elections. Search by state or ZIP code
          Look up contributions from specific individuals
      Help for candidates and committees
        All compliance resources
            Guides
            Forms
            Dates and deadlines
            Trainings
        Learn about electronic filing
          Find and contact your committee's analyst
      Legal resources
        All legal resources
            Advisory opinions
            Enforcement
            Statutes
            Legislation
            Regulations
            Court cases
            Policy and other guidance
        Search across legal resources
          Search guidance documents
      About
        All about the FEC
            News and announcements
            Commission meetings
            Mission and history
            Leadership and structure
            Reports about the FEC
            Careers
            Working with the FEC
            Contact
        Introduction to campaign finance and elections


- Home
- ›
      FEC Record: Reporting
- ›
      Reports due in 2014

FEC Record: ReportingReports due in 2014January 7, 2014 This article describes the filing requirements for political committees and other filers. Specific deadlines for 2014 are available on our reporting dates web page. Filers are encouraged to bookmark that page and to sign up for FECMail to receive email updates when new reporting information is posted. **Year-End  Reports covering 2013 activity**All committees must file a 2013 year-end report due January 31, 2014, that covers activity through December 31, 2013. The Commission will host reporting  workshops for PACs and party committees on January 15 and for candidates on January 22 to help filers prepare their reports. **Reports  covering 2014 activity**To find out which reports your committee must file in 2014, consult the guide to 2014 reporting.
    Then check the bulleted links to tables for various categories of reporting dates. Please note that committees active in special elections in 2014 may have to file additional special election reports, as explained below. **Notification  of filing deadlines**In addition to publishing this article and the online reporting tables, the Commission notifies committees of filing deadlines through reporting reminders called prior notices. Prior notices
    are distributed exclusively by electronic mail. For that reason, it is important that every committee update its Statement  of Organization (FEC Form 1)    to disclose a current email address. Each committee may list up to two email addresses. To amend Form 1, electronic filers must submit Form 1 filled out in its entirety. Paper filers should include only the committee’s name, address, FEC identification
    number and the updated or changed portions of the form. **Treasurer’s  responsibilities**The Commission provides reminders of upcoming filing dates as a courtesy to help committees comply with the filing deadlines set forth in the Federal Election Campaign Act (“the Act”) and Commission
    regulations. Committee treasurers must comply with all applicable filing deadlines established by law, and the lack of prior notice does not constitute an excuse for failing to comply with any filing deadline. **Late  filing**The Act does not permit the Commission to grant extensions of filing deadlines under any circumstances. Accordingly, reports filed by methods other than Registered or Certified Mail, Express or Priority
    Mail with a delivery confirmation, or overnight delivery service (see below), or electronically, must be received by the Commission’s (or the Secretary of the Senate’s) close of business on the deadline, or, if the deadline falls on a weekend or holiday,
    the close of business on the last business day before the deadline. Filing late reports may result in enforcement action by the Commission. The Commission pursues compliance actions against late filers and nonfilers under the Administrative Fine Program
    and on a case-by-case basis. For more information on the Administrative Fine Program, visit the FEC website. **Filing electronically** Under the Commission’s mandatory electronic filing regulations, individuals and organizations that receive contributions or make expenditures, including independent expenditures, in excess of $50,000 in a calendar year—or have reason to expect to do so—must
    file all reports and statements with the FEC electronically. [fn1] Reports filed electronically must be received and validated by the Commission by 11:59 p.m. Eastern Standard/Daylight Time on the applicable filing deadline. 11 CFR 100.19(c). Electronic
    filers who instead file on paper or submit an electronic report that does not pass the Commission’s validation program by the filing deadline will be considered nonfilers and may be subject to enforcement actions, including administrative fines. 11
    CFR 104.18(a)(2) and (e). Senate committees and other committees that file with the Secretary of the Senate are not subject to the mandatory electronic filing rules, but, in addition to their official report filed with the Secretary of the Senate, the committees may file an unofficial
    copy of their reports with the Commission in order to speed disclosure. The Commission’s electronic filing software, FECFile, is free and can be downloaded. All
    reports filed after December 13, 2013, must be filed in Format Version 8.0.1.11. Reports filed in previous formats will not be accepted. Filers may also use commercial or privately developed software as long as the software meets the Commission’s
    format specifications, which are available on the Commission’s website. Committees using commercial software should contact their vendors to ensure their software meets the latest specifications. **Timely filing for paper filers** *Registered  and certified mail.* Reports sent by registered or certified mail must be postmarked on or before the filing deadline to be considered timely filed, except pre-election reports which must be postmarked at least 15 days before the election.
    A committee sending its reports by certified mail should keep its certified mailing receipt with the U.S. Postal Service (USPS) postmark as proof of filing because the USPS does not keep complete records of items sent by certified mail. A committee
    sending its report by registered mail should keep its proof of mailing. Note that a certificate of mailing from the USPS is not sufficient to prove that a report is timely filed using registered, certified or overnight mail. 2 U.S.C. § 434(a)(5) and
    11 CFR 100.19 and 104.5(e) and (i). *Overnight mail.* Reports filed via overnight mail [FN2] will be considered timely filed if the report is received by the delivery service on or before the mailing deadline. A committee sending its reports by Express or Priority Mail, or by an
    overnight delivery service, should keep its proof of mailing or other means of transmittal of its reports. 2 U.S.C. § 434(a)(5) and 11 CFR 100.19 and 104.5(e) and (i). *Other means of filing.* Reports sent by other means—including first class mail and courier—must be received by the FEC before the Commission’s close of business on the last business day before the filing deadline. 11 CFR 100.19 and 104.5(e).
    Forms may be downloaded and are available from FEC Faxline, the agency’s automated fax system (202/501-3413). **Authorized committees of candidates** *House and Senate candidates*. All campaigns that have a reporting obligation must file quarterly reports in 2014. 11 CFR 104.5(a). Generally, an individual becomes a candidate for federal office, thus triggering registration and reporting obligations,
    when his or her campaign exceeds $5,000 in either contributions received or expenditures made. If the campaign has not exceeded the $5,000 threshold, it is not required to file reports. *See* 11 CFR 100.3(a)(1). See also 11 CFR 100.3(a)(2)
    and (3). The principal campaign committees of House and Senate candidates must also file pre-election reports before any election in which the candidate runs in 2014. These committees also must file a post-general election report if the candidate
    runs in the general election. 11 CFR 104.5(a)(2). Authorized committees of candidates who ran in past elections or are running in future elections must also file quarterly reports in 2014. Before a committee can stop filing with the FEC, it must file a termination report with the Commission or the Secretary
    of the Senate, as appropriate. *See* 11 CFR 102.3. Committees must continue to file reports until the Commission notifies them in writing that their termination report has been accepted. *Presidential candidates*. All presidential committees must file on either a monthly or a quarterly schedule in 2014. Presidential committees that are able to change their reporting schedule and wish to do so are required to notify the Commission
    in writing. 11 CFR 104.5(b)(2). Electronic filers must file this request electronically. After filing this notice of change in filing frequency with the Commission and receiving an approval notice from the Commission, all future reports must follow
    the new filing schedule. **State, district and local party committees**State, district and local party committees that engage in reportable “federal election activity” must file on a monthly schedule. 11 CFR 300.36(b) and (c)(1). Committees that do
    not engage in reportable “federal election activity” may file on a quarterly basis in 2014. 11 CFR 104.5(c)(1)(i). **National party committees**National committees of political parties must file on a monthly schedule in all years. 2 U.S.C. §434(a)(4)(B) and 11 CFR 104.5(c)(4). **Political Action Committees**PACs (separate segregated funds, nonconnected committees, hybrid committees and independent expenditure only committees, a.k.a. Super PACs) that filed on a semi-annual basis during 2013 file on
    a quarterly basis in 2014. 11 CFR 104.5(c)(1). Monthly filers continue on the monthly schedule. PACs may change their filing schedule, but must first notify the Commission in writing. Electronic filers must file this request electronically. A committee
    may change its filing frequency only once a year, and after giving notice of change in filing frequency to the Commission and receiving an approval notice, all future reports must follow the new filing frequency. 11 CFR 104.5(c). **Pre- and Post-Election reports**Please note that in 2014, party committees and PACs that file monthly reports must file a pre-general election report and a post-general election report in lieu of the reports otherwise due
    in November and December. 11 CFR 104.5(c)(3)(ii).  Party committees and PACs that file quarterly reports also file: A pre-election report, such as a pre-primary or pre-general report, before any election in which the committee makes a contribution to or an expenditure on behalf of a candidate in that election, if not previously disclosed; and
    A post-general election report. 11 CFR 104.5(c)(1)(ii) and (iii). **Where to file** Committee treasurers must file campaign finance reports with the appropriate federal office, as discussed below. State filing requirements also apply to campaign finance reports filed by the principal campaign committees of candidates seeking office in
    Guam, Puerto Rico and the Northern Mariana Islands and to reports filed by PACs and party committees that support these candidates. 2 U.S.C. §439(a)(2)(B). *House candidate committees.*Principal campaign committees of House candidates file with the FEC. 11 CFR 105.1. *Senate candidate committees.*Principal campaign committees of Senate candidates file with the Secretary of the Senate. 11 CFR 105.2. *Presidential committees*. Principal campaign committees of presidential candidates file with the FEC. 11 CFR 105.3. *Candidate committees with more than one authorized  committee*. If a campaign includes more than one authorized committee, the principal campaign committee files, with its own report (FEC Form 3 or 3P), a consolidated report of receipts and disbursements
    (FEC Form 3Z) showing its own activity as well as the activity of all other authorized committees of the candidate. 11 CFR 104.3(f). *PACs and party committees.*Generally, PACs and party committees file with the FEC. 11 CFR 105.4. However, committees that support only Senate candidates file with the Secretary of the Senate, including the national Senatorial campaign committees.
    11 CFR 105.2 *Joint fundraising committees.*Joint fundraising committees supporting only Senate candidates file with the Secretary of the Senate. 11 CFR 105.2. All other joint fundraising committees file with the FEC. 11 CFR 105.4. Please note that joint fundraising
    committees supporting only federal candidates file on Form 3 and follow the reporting schedule for authorized committees. 11 CFR 102.17(a)(1)(i), (c)(8). Joint fundraising committees supporting both federal candidates and other party or non-party
    political committees (such as PACs) file on Form 3X and follow the reporting schedule for unauthorized committees. 11 CFR 104.5(c). **Independent expenditures**Political committees and other persons who make independent expenditures may have to disclose this activity within 48- or 24-hours based upon the date and amount of the expenditure. Note that aggregations
    of independent expenditures must be calculated as of the first date on which a communication that constitutes an independent expenditure is publicly disseminated, and as of the date that any such communication with respect to the same election is
    subsequently publicly disseminated. 2 U.S.C. §§434(g) and 11 CFR 100.19(d), 104.4(b), (c) and (f) and 109.10(c) and (d). Political committees must use FEC Form 3X, Schedule E, to file 48- and 24-hour reports. Persons and other entities that are not political committees must use FEC Form 5. Political committees must report all independent expenditures, regardless of whether or not they trigger the 48- or 24-hour reporting thresholds, on their regularly scheduled campaign finance reports. These independent expenditure reports are not required
    when a party committee or PAC makes a contribution directly to a candidate. Persons and other entities that are not political committees must disclose independent expenditures in a quarterly report filed on FEC Form 5 once the expenditures exceed $250 in a calendar year in connection with an election. 11 CFR 104.4(b)(1) and 109.10(b).
    Form 5 filers are not required to file quarterly reports for periods in which they have not made any independent expenditures. However, they must file quarterly reports for periods in which they made expenditures aggregating over $250 in a calendar
    year for a given election, regardless of whether or not they have already reported that activity in a 48- or 24-hour report. For a chart of 2014 48- and 24-hour reporting periods for independent expenditures, consult the FEC website at https://transition.fec.gov/info/charts_ie_dates_2014.shtml. All individuals, persons and committees, including committees that support Senate candidates, must file their 24- and 48-hour reports of independent expenditures with the Commission. 11 CFR 105.4. *See also*11 CFR 104.4 and 109.10. **Committees active in special elections**Committees authorized by candidates running in any 2014 special election must file pre- and post-election reports in addition to regularly scheduled reports. 11 CFR 104.5(h). They are
    also required to comply with the 48-hour notice requirement for any contribution of $1,000 or more per source (including loans) received shortly before an election. *See* 11 CFR 104.5(f). PACs and party committees supporting candidates running in special elections may also have to file pre- and post-election reports unless they file on a monthly basis. 11 CFR 104.5(c)(3) and 104.5(h). All PACs, as well as individuals, corporations, labor
    organizations and all other persons, are subject to 48- and 24-hour reporting of independent expenditures made before an election. *See* 11 CFR 104.4(b) and (c) and 104.5(g). Reporting dates for special elections will be published in the *Record*and on the Reporting Dates page at https://transition.fec.gov/info/report_dates_2014.shtml#special. **Electioneering communications**Additionally, individuals and other persons who make disbursements for “electioneering communications” that aggregate in excess of $10,000 must file disclosure statements with the Commission
    within 24 hours of distribution of the communications to the public. 11 CFR 104.5(j); *see also* 11 CFR 100.29. A chart detailing the electioneering communication periods for 2014 Congressional primary and runoff elections is available at
    https://transition.fec.gov/info/charts_ec_dates_2014.shtml. **Disclosure of lobbyist bundling activity**Campaign committees, party committees and leadership PACs that are otherwise required to file reports in connection with an election (including special elections) must simultaneously
    file FEC Form 3L if they receive two or more bundled contributions from any lobbyist/ registrant or lobbyist/registrant PAC that aggregate in excess of the lobbyist bundling disclosure threshold during the election reporting period. 11 CFR 104.22(b)(1). The lobbyist bundling disclosure threshold for calendar year 2013 was $17,100. This threshold amount may increase in 2014 based upon the annual cost of living adjustment (COLA). As soon as the adjusted threshold amount is available, the Commission will
    publish it in the Federal Register and post it on its website. 11 CFR 104.22(g) and 110.17(e)(2). For more information on these requirements, see the March 2009 Record.  *1 The regulation covers individuals and  organizations required to file reports of contributions and/or expenditures with the Commission, including any  person making an independent expenditure. 11 CFR 104.18(a). Disbursements for  “electioneering communications” are not considered “expenditures” and thus do not count  toward the $50,000 threshold for mandatory electronic filing. See 11 CFR 104.18(a).* *2 “Overnight mail” includes Priority or Express Mail having  a delivery confirmation, or an overnight service with which the report is scheduled for  next business day delivery and is recorded in the service’s on-line tracking system.* **Resources:** FEC forms and instructions
    FECFile filing software
    Educational outreach and FEC reporting training
    2014 special elections
 Author
          Katherine CarothersSr. Communications Specialist


Read next: Commission unifies data under fec.gov umbrella
 Related: Explore campaign finance data »


This information is not intended to replace the law or to change its meaning, nor does this information create or confer any rights for or on any person or bind the Federal Election Commission or the public. The reader is encouraged also to consult the Federal Election Campaign Act of 1971, as amended (52 U.S.C. 30101 et seq.), Commission regulations (Title 11 of the Code of Federal Regulations), Commission advisory opinions and applicable court decisions.


About
          Careers
          Press
          Contact
   Privacy and security policy
          Plain language
          Accessibility statement
          Strategy, budget and performance
 No FEAR Act
          Open government
          Protected Voices
          USA.gov
          Inspector General
 FOIA
          OpenFEC API
          GitHub repository
          Release notes
          FEC.gov status


Federal Election Commission
 The FEC's Twitter page
            The FEC's YouTube page Sign up for FECMail
 This information is produced and disseminated at U.S. taxpayer expense.


Hide glossary Glossary Search terms