Reports due in 2008

This article on filing requirements for 2008 is supplemented by the reporting tables at the bottom of this article.

Notification of filing deadlines

In addition to publishing this article and its accompanying charts, the Commission notifies committees of filing deadlines on its web site, via its automated Faxline and through reporting reminders called prior notices. Since January 1, 2007, prior notices have been sent exclusively by electronic mail and are no longer sent to committees using U.S. mail. See December 2006 Record. For that reason, it is important that every committee update its Statement of Organization (FEC Form 1) to disclose a current e-mail address. 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, 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 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.

Please note that filing deadlines are not extended in cases where the filing date falls on a weekend or federal holiday. Accordingly, reports filed by methods other than Registered, Certified or Overnight Mail, or electronically, must be received by the Commission (or the Secretary of the Senate) by the close of business on the last business day before the deadline.

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—and that file with the Commission must file all reports and statements with the FEC electronically. Reports filed electronically must be received and validated by the Commission by 11:59 p.m. Eastern Time on the applicable filing deadline. 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. Senate committees and other committees that file with the Secretary of the Senate are not subject to the mandatory electronic filing rules.

The Commission's electronic filing software, FECFile, is free and can be downloaded from the FEC's web site. All new versions of FECFile are available for download at the FEC website at https://www.fec.gov/help-candidates-and-committees/filing-reports/fecfile-software/. All reports filed after January 2, 2008, must be filed in Format Version 6.1 (the new version). 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 web site. Committees using commercial software should contact their vendors for more information about the Commission's latest software release.

Timely filing for paper filers

Registered and Certified Mail. Reports sent by registered or certified mail must be postmarked on or before the mailing deadline to be considered timely filed. A committee sending its reports by certified mail should keep its 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 reports by registered mail should keep its proof of mailing.

Overnight Mail. Reports filed by Express or Priority Mail with delivery confirmation will be considered timely if they are deposited with the USPS on or before the mailing deadline. Reports filed by an overnight delivery with an on-line tracking system and scheduled for next day delivery will be timely if they are deposited with the service on or before the mailing deadline. A committee sending its reports by either of these methods should keep its proof of mailing or other means of transmittal of its reports.

Please 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.

Other Means of Filing. Reports sent by other means—including first class mail and courier—must be received by the FEC (or the Secretary of the Senate for Senate committees and political committees supporting only Senate candidates) before the Commission's (or the Secretary of the Senate's) close of business on the filing deadline. 2 U.S.C. §434(a)(5) and 11 CFR 104.5(e).

Paper forms are available at the FEC's web site (https://www.fec.gov/help-candidates-and-committees/forms) and from the FEC Faxline, the agency's automated fax system (202/501-3413). The 2008 Reporting Schedule is also available on the FEC's web site (https://www.fec.gov/help-candidates-and-committees/dates-and-deadlines/), and from Faxline. For more information on reporting, call the FEC at 800/424-9530 or 202/694-1100.

Year-end reports covering 2007 activity

All committees must file a 2007 year-end report due January 31, 2008. The coverage and reporting dates are found below.

Reports covering 2008 activity

To find out which reports your committee must file in 2008, check the Guide to 2008 Reporting below. Then check the tables below for reporting dates. Please note that committees active in special elections in 2008 may have to file additional special election reports, as explained below. These reporting dates are also available on the Commission's website at https://www.fec.gov/help-candidates-and-committees/dates-and-deadlines/.

Authorized committees of candidates

House and Senate Candidates. All campaigns that have a reporting obligation must file quarterly reports in 2008. 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 authorized committees of House and Senate candidates must also file pre-primary election and pre-general election reports before any election in which the candidate runs in 2008. These committees also must file a post-general election report if the candidate runs in the general election. 11 CFR 104.5(a)(2).

Principal campaign committees of candidates who ran in past elections or are running in future elections must also file quarterly reports in 2008. Committees that wish to terminate must file a termination request with the Commission or the Secretary of the Senate, as appropriate, and must continue filing reports until notified in writing that their termination request has been accepted by the Commission.

Principal campaign committees of candidates running in 2008 should have filed FEC Form 3Z-1 as part of their July 2007 Quarterly report and must file another as part of their Year-End report, due January 31, 2008. 11 CFR 104.19. The information provided on Form 3Z-1 allows opposing candidates to compute their "gross receipts advantage," which is used to determine whether a candidate is entitled to increased contribution and coordinated party expenditure limits under the "Millionaires' Amendment." 2 U.S.C. §§441a(i) and 441a-1. Form 3Z-1 is included in the Form 3 package.

Presidential Candidates. Presidential committees active in the 2008 race that have received contributions or made expenditures aggregating $100,000 or that anticipate this level of activity file on a monthly basis in 2008. 11 CFR 104.5(b)(1)(i) and (iii). If the candidate runs in the general election, the campaign must file pre- and post-election reports in lieu of the November and December monthly reports. 11 CFR 104.5(b)(1)(i)(C).

Presidential committees active in the 2008 race with financial activity under $100,000 must file on a quarterly basis in 2008. They must also file pre-primary reports for the primaries in which they appear on the ballot and pre- and post-general election reports if they are candidates in the general election. 11 CFR 104.5(b)(1)(ii).

Presidential committees that are not active in 2008 but are retiring debts from previous campaigns may file on either a monthly or a quarterly schedule in 2008.

Presidential committees able to change their reporting schedule and that 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(c)(1). Committees that do not engage in reportable "federal election activity" may file on a quarterly basis in 2008. 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 and nonconnected committees) that filed on a semiannual basis during 2007 must file on a quarterly basis in 2008. 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 2008, party committees and PACs that file monthly reports file a pre-general election report and a post-general election report in lieu of the reports otherwise due in November and December. Party committees and PACs that file quarterly reports also file:

• A pre-primary election report and a pre-general election 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.

Where to File

Committee treasurers must file FEC reports with the appropriate federal office, as discussed below. State filing requirements also apply to reports filed by the principal campaign committees of candidates seeking office in Guam and Puerto Rico 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, 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. However, committees that support only Senate candidates file with the Secretary of the Senate, as do the national Senatorial campaign committees. 11 CFR 105.2 and 11 CFR 105.4.

Late filing

The Federal Election Campaign Act does not permit the Commission to grant extensions of filing deadlines under any circumstances. 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 web site at https://www.fec.gov/legal-resources/enforcement/administrative-fines/.

Independent expenditures

Political committees and other entities that make independent expenditures at any time during the calendar year—up to and including the 20th day before an election—are required to disclose this activity within 48 hours each time that the expenditures aggregate $10,000 or more. This reporting requirement is in addition to the requirement to file 24-hour reports of independent expenditures, each time disbursements for independent expenditures aggregate or exceed $1,000 during the last 20 days—up to 24 hours—before an election. 2 U.S.C. §§434(b), (d) and (g).

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 independent expenditures that do not trigger the 48- or 24-hour reporting thresholds on their regularly scheduled disclosure reports. These 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 48- and 24-hour reporting periods for independent expenditures, consult the FEC website at https://www.fec.gov/help-candidates-and-committees/dates-and-deadlines/.

All individuals, persons and committees, including Senate committees, must file their 24- and 48-hour reports and quarterly reports of independent expenditures with the Commission. 11 CFR 104.4, 109.10, 105.1 and 105.2.

Committees active in special elections

Committees authorized by candidates running in any 2008 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 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).

When timing permits, the Record will alert committees to special election reporting dates.

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. See 11 CFR 100.29. Charts detailing the electioneering communication periods for Presidential primary elections and caucuses and Congressional primary and runoff elections are available on the FEC web site at https://www.fec.gov/help-candidates-and-committees/dates-and-deadlines/.