Statements & Deadlines
- Independent Expenditure Verification | Deadline: Within 10 Days
- 24 Hour Reports | Deadline: Within 24 Hours of Activity
- Mid-Year Semi-Annual | Deadline: July 31, 2026
- Year-End Semi-Annual | Deadline January 31, 2025
[Warning Card w/ file-exclamation icon] 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 | Deadline: Within 10 Days
- Disclosure Period: Ongoing
- Required Form: 462
- Committees making independent expenditures must file this form with the FPPC via email.
- 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.
24 Hour Reports | Deadline: Within 24 Hours of Activity
- Disclosure Period: 8/5/26 – 11/3/26
- Required Form(s): 496 or 497
- Form 496: File if an independent expenditure of $1,000 or more in the aggregate is made in connection with a candidate or measure listen on only on the San Francisco November 3, 2026 ballot.
- Late Contribution Report (Form 497): File if a contribution or loan of $1,000 or more in aggregate is made to or in connection with a candidate or measure listed only on the San Francisco November 3, 2026 ballot.
- File by personal delivery, e-mail, guaranteed overnight service, or fax.
- The committee may also file online, if available.
Mid-Year Semi-Annual | Deadline: July 31, 2026
- Disclosure Period: 1/1/26 – 6/30/26
- Required Form: 461
- All committees must file this statement.
Year-End Semi-Annual | Deadline: February 1, 2027
- Disclosure Period: * – 12/31/26
- Required Form: 461
- File only if contributions or independent expenditures were made after June 30, 2026
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.
- Committee Status:
- A city committee may make contributions or independent expenditures in connection with other elections.
- Generally, a city committee is one that spends more than 70% of its funds in connection with elections in one city.
- See FPPC Regulation 18227.5 to determine whether your committee is a city, county or state committee.
- 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:
- a payment totaling $5,000 or more to an individual to appear in an advertisement; or
- a payment of any amount to an individual portraying a member of a licensed occupation (e.g., nurse, doctor, firefighter).
- File within 10 days of making either of the following expenditures related to an advertisement to support or oppose a ballot measure:
- 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.
- A multipurpose organization that uses its general dues account to make contributions or expenditures may
- Public Documents: All forms are public documents.
- Resources:Campaign manuals and other instructional materials are available on the FPPC’s Campaign Rules page.
- 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.