Statements & Deadlines
- Year-End Semi-Annual | Deadline: February 2, 2026
- 24 Hour Reports | Deadline: Within 24 Hours of Activity
- 1st Pre-Election | Deadline: April 23, 2026
- 2nd Pre-Election | Deadline: May 21, 2026
- 3rd Pre-Election | Deadline: May 29, 2026
- Mid-Year Semi-Annual | Deadline July 31, 2026
Period Covered: The period covered by any statement begins on the day after the closing date of the last statement filed, or January 1 if no previous statement has been filed.
Year-End Semi-Annual | Deadline: February 2, 2026
- Disclosure Period: * – 12/31/25
- Required Form: 460
- ALL committees must file this statement.
24 Hour Reports | Deadline: Within 24 Hours of Activity
- Disclosure Period: 3/4/26 – 6/2/26
- 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.
1st Pre-Election Report | Deadline: April 23, 2026
- Disclosure Period: 1/1/26 – 4/18/26
- Required Form(s): 460 or 470
- ALL committees must file this statement.
2nd Pre-Election Report | Deadline: May 21, 2026
- Disclosure Period: 4/19/26 – 5/16/26
- Required Form(s): 460
- ALL committees must file this statement.
3rd Pre-Election Report | Deadline: May 29, 2026
- Disclosure Period: 5/17/26 – 5/27/26
- Required Form(s): 460
- ALL committees must file this statement.
Mid-Year Semi-Annual | Deadline: July 31, 2026
- Disclosure Period: 5/27/26 – 6/30/26
- Required Form: 460
- ALL committees must file this statement unless termination Forms 410 and 460 are filed before the close of the relevant period.
Additional Filing Requirements:
- Form 501: All candidates must file Form 501 before soliciting/receiving contributions.
- Form 410: Must be filed within 10 days, once $2,000 or more has been raised/spent.
- Form 460: Candidates who have raised/spent $2,000 or more must file the Form 460.
- Form 470 (2026): Candidates who do not raise or spend $2,000 (or anticipate raising or spending $2,000 or more) in 2026 and do not have an open committee may file Form 470 on or before April 23, 2026. If, later during the calendar year, a campaign committee must be opened, a Form 470 Supplement and a Form 410 must be filed.
- SFEC Form 125: All committees which receive contributions which were “bundled”, must file SFEC Form 125 at the time they are required to file a semi-annual or pre-election statement (see definition of “Bundled Contributions” below).
- SFEC Form 161: Each committee which pays for a “mass mailing” must e-file a SFEC Form161 (including a copy of the mailing – specification notes) within 5 days of the mailing, or within 48 hours if sent within the last 16 days prior to the election.
- Method of Delivery: Committees identified in CGCC 1.112(b) must electronically file campaign statements using the method identified on the webpage titled Complete List of Campaign & Public Financing Forms.
Additional Notes:
- 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.
- Cross-Filing Rules: When a candidate or officeholder controls more than one committee for the purpose of election to office, all committees of that candidate or officeholder MUST file FPPC Form 460 semi-annual and pre-election statements each time any committee statement is due (see Cal. Code Regulation Section 18405).
- Prohibition on Contributions from Contractors doing Business with the City: See Campaign and Governmental Conduct Code Sec. 1.126 and its regulations for more information.
- Prohibition on Contributions from Corporations: See Campaign and Governmental Conduct Code Sec. 1.114(b) and its regulations for more information.
- Prohibition on Contributions for Official Action: See Campaign and Governmental Conduct Code Sec. 1.114(d).
- Prohibition on Contributions from Individuals with a Pending Land Use Matter: See Campaign and Governmental Conduct Code Sec. 1.127.
- Advertisement Disclaimers: See disclaimer charts on the Ethics Commission website for specific disclaimer requirements.
- Complete Training: Candidates for City elective office and their treasurer/assistant treasurer must complete a training conducted by Ethics Commission staff prior to each election in which the candidate will appear on the ballot.
- Resources: Local campaign guides, or visit www.sfgov.org>Guidance>Campaigns.
- Public Documents: All statements and reports are public documents.
- After the Election: Reporting requirements will depend on whether the candidate is successful and whether a campaign committee is open. See After the Campaign for additional information.
Definitions:
- Mass Mailing: Over 200 substantially similar pieces of mail but does not include a form letter or other mail which is sent in response to an unsolicited request, letter or other inquiry (See SFEC Form 161)
- Bundled Contributions: Delivered or transmitting contributions, other than one’s own or one’s spouse’s, except for campaign administrative activities (defined below) and any actions by the candidate that a candidate committee is supporting.
- Campaign Administrative Activity: Administrative functions performed by paid or volunteer campaign staff, a campaign consultant whose payment is disclosed on the committee’s campaign statements, or such campaign consultant’s paid employees.