Statements & Deadlines
- Independent Expenditure Verification | Deadline: Within 10 Days
- $5,000 Local Ballot Measure Qualification | Deadline: Within 10 Days
- Mid-Year Semi-Annual | Deadline: July 31, 2026
- 24 Hour Reports | Deadline: Within 24 Hours of Activity
- 1st Pre-Election | Deadline: September 24, 2026
- 2nd Pre-Election | Deadline: October 22, 2026
- 3rd Pre-Election | Deadline: October 30, 2026
- Year-End Semi-Annual | Deadline February 1, 2027
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.
Independent Expenditure Verification Report | Deadline: Within 10 days of Activity
- Disclosure Period: Ongoing
- Required Form: 462
- Committees making independent expenditures of $1,000 or more in the aggregate for a specific candidate or measure must file this statement with the FPPC.
- Email only. No paper copy is required.
- Committees file only one Form 462 per election for each candidate or measure supported or opposed by and independent expenditure.
$5,000 Local Ballot Measure Qualification | Deadline: 10 Business Days
- Disclosure Period: Ongoing
- Required Form(s): 496 or 497
- 496: Report independent expenditures totaling $5,000 or more to support or oppose the qualification of a single local ballot measure.
- 497: Report contributions totaling $5,000 or more to support or oppose the qualification of a single local ballot measure.
- Contributions Received: List all new contributions of $100 or more received by the committee that have not been previously reported in connection with the qualification of the measure up through the date of the $5,000 or more payment.
- Where to File: File in the jurisdiction of the local measure and not necessarily where the committee files it’s regular campaign statements.
Mid-Year Semi-Annual | Deadline: July 31, 2026
- Disclosure Period: 1/1/26 – 6/30/26
- Required Form: 450 or 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: 8/5/26 – 11/3/26
- 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 in connection with a candidate or measure listed on the November 3, 2026 ballot.
- A copy of any advertisement associated with a Form 496 filing must be filed with the Ethics Commission at the time the e-filing is required. Media Formatting Specifications for SFEC Form 161,162,163.
- Late Contribution Report (Form 497): File if a contribution of $1,000 or more in the aggregate is made to or in connection with a ballot measure committee listed on the November 3, 2026 ballot
1st Pre-Election Report | Deadline: September 24, 2026
- Disclosure Period: 7/1/26 – 9/19/26
- Required Form(s): 450 or 460
- File if contributions or independent expenditures totaling $500 or more during the period covered by the pre-election statement.
- Fees for the establishment or administration of this committee do not count towards the $500 threshold requiring the pre-election statement.
2nd Pre-Election Report | Deadline: October 22, 2026
- Disclosure Period: 9/20/26 – 10/17/26
- Required Form(s): 450 or 460
- File if contributions or independent expenditures totaling $500 or more during the period covered by the pre-election statement.
- Fees for the establishment or administration of this committee do not count towards the $500 threshold requiring the pre-election statement.
3rd Pre-Election Report | Deadline: October 30, 2026
- Disclosure Period: 10/18/26 – 10/28/26
- Required Form(s): 450 or 460
- File if contributions or independent expenditures totaling $500 or more during the period covered by the pre-election statement.
- Fees for the establishment or administration of this committee do not count towards the $500 threshold requiring the pre-election statement.
Year-End Semi-Annual | Deadline: February 1, 2027
- Disclosure Period: 10/29/26 – 12/31/26
- Required Form: 450 or 460
- All committees must file this statement unless committee filed termination Forms 410 and 450/460
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 Form 497 that is due the weekend before the election,
- This extension never applies to any Form 496.
- 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.
- 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 later 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).
- 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.