City and County of San Francisco
Ethics Commission

English

24 Hour Reports | Deadline: Within 24 Hours of Activity

• Disclosure Period: 8/7/24 – 11/5/24
• Required Form(s): 496 or 497
• Late Independent Expenditure Report (Form 496): File if an independent expenditure of $1,000 or more in the aggregate is made.
• Late Contribution Report (Form 497): File if a contribution or loan of $1,000 or more in aggregate is received from a single source or made to a candidate or primarily formed committee.

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Independent Expenditure Verification | Deadline: Within 10 Days

• Disclosure Period: Ongoing
• Required Form: 462
• This form must be submitted within 10 days of an independent expenditure totaling $1,000 or more in aggregate in a calendar year.
• Committees making independent expenditures must file this form with the FPPC via email.
• Committees file only one Form 462 per election for each candidate or measure supported or opposed by and independent expenditure.

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Mid-Year Semi-Annual | Deadline: July 31, 2024

• Disclosure Period: * – 6/30/24
• Required Form: 460
• All committees must file this statement.

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1st Pre-Election Report | Deadline: September 26, 2024

• Disclosure Period: 7/1/24 – 9/21/24
• Required Form(s): 460 or 470
• All committees must file this statement.

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2nd Pre-Election Report | Deadline: October 24, 2024

• Disclosure Period: 9/22/24 – 10/19/24
• Required Form(s): 460 or 470
• All committees must file this statement.

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3rd Pre-Election Report | Deadline: November 1, 2024

• Disclosure Period: 10/20/24 – 10/30/24
• Required Form(s): 460 or 470
• All committees must file this statement.

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Year-End Semi-Annual | Deadline: January 31, 2025

• Disclosure Period: 10/31/24 – 12/31/24
• Required Form: 460
• All committees must file this statement unless termination Forms 410 and 460 are filed before the close of the relevant period.

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Additional Notes:

• Deadline Extensions: Deadlines are extended when they fall on a Saturday, Sunday, or an official state holiday.
  • This extension does not apply to a 24-Hour (Form 497) that is due the weekend before the election,
  • This extension never applies to any 24-Hour Independent Expenditure Report (Form 496).
• SFEC Form 114.5: Each committee which receives contributions that in aggregate total $5,000 or more in a single calendar year, which were made at the behest of a City elective officer, must file this form no alter than the deadline to file it’s semi-annual or pre-election statement.
• SFEC Form 124: Each committee which receives contributions that in aggregate total $10,000 or more during an election cycle, from a single business entity, must file this form no later than the deadline to file it’s semi-annual or pre-election statement.
• Form 511 – Paid Spokesperson Report: File within 10 days of making either of the following expenditures related to an advertisement to support or oppose a ballot measure:
  • 1) A payment totaling $5,000 or more to an individual to appear in an advertisement, or
  • 2) A payment of any amount to an individual portraying a member of a licensed occupation (e.g., nurse, doctor, firefighter).
• Method of Delivery: All Committees identified in CGCC 1.112(b) must electronically e-file campaign statements using the method identified on the webpage titled Complete List of Campaign & Public Financing Forms.
• Late Filing Fines:Late filed statements required to be e-filed will be assessed a $25 per day late fine, until the statement is e-filed. Late filed statements required to be filed on paper will be assessed a $10 per day late fine, until the statement is filed.
• Advertisement Disclaimers: Many advertisements require disclaimers, please review disclaimer charts for specific disclaimer requirements.
• Other Committee Expenditures: Contact the Ethics Commission if the committee makes independent expenditures/contributions to candidates and/or other measures. Additional reports may be required.
• Public Documents: All statements and reports are public documents.
• Committee Status: A city committee may make contributions or independent expenditures in connection with other elections. Generally, a city committee spends more than 70% of its funds in connection with elections in one city.  See FPPC Regulation 18227.5 to determine whether a committee is a city, county, or state committee.
• Multipurpose Organizations (including non-profits):A multipurpose organization that uses its general dues account to make contributions or expenditures may qualify as a major donor or independent expenditure committee and may be required to report payments on Campaign Form 461.
  • Such an organization will qualify as a recipient committee if expenditures exceed $50,000 in a 12-month period or $100,000 in four consecutive calendar years.
  • An organization that qualifies as a recipient committee may need to file reports disclosing contributors.
  • For more information, see the FPPC’s fact sheet Campaign Reporting Rules for Multipurpose Organizations.