Statements & Deadlines
- Year-End Semi-Annual | Deadline: February 2, 2026
- 24 Hour Reports | Deadline: Within 24 Hours of Activity
- Independent Expenditure Verification | Deadline: Within 10 Days 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 unless termination Forms 410 and 460 are filed before the close of the relevant period.
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.
Independent Expenditure Verification Report | Deadline: Within 10 days of Activity
- 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.
1st Pre-Election Report | Deadline: April 23, 2026
- Disclosure Period: 1/1/26 – 4/18/26
- Required Form(s): 460
- 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 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.
- 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.