Reports due in 2016
This article on filing requirements for 2016 is supplemented by the reporting tables linked at https://transition.fec.gov/info/report_dates_2016.shtml.
Year-end reports covering 2015 activity
All committees must file a 2015 Year-End Report due January 31, 2016, that covers activity through December 31, 2015. To help committees prepare their reports, the Commission will host reporting workshops for PACs and party committees on January 13 and for candidates on January 20.
Since the January 31 deadline falls on a weekend in 2016, monthly and quarterly filers using methods other than electronic filing or registered, certified or overnight mail must ensure that their reports are received by the Commission’s (or the Secretary of the Senate Public Records Office’s) close of business on the last business day before the deadline (i.e., Friday, January 29). [FN1]
Reports covering 2016 activity
To find out which reports your committee must file in 2016, check the Filing Frequency by Type of Filer section of our reporting web page. Then check the links to tables for various categories of reporting dates. Please note that committees active in special elections in 2016 may have to file additional special election reports. All known FEC reporting dates are also available on the Commission’s website at https://transition.fec.gov/info/report_dates_2016.shtml.
Notification of filing deadlines
In addition to publishing this article and the online reporting tables, the Commission notifies committees of filing deadlines through reporting reminders called prior notices. Prior notices are distributed exclusively by electronic mail, so every committee should ensure that the email address on its Statement of Organization (FEC Form 1) is current. Each committee may list up to two email addresses. To amend Form 1, electronic filers must submit Form 1 filled out in its entirety. Paper filers should include only the committee’s name, address, FEC identification number and the updated or changed portions of the form.
Treasurer’s responsibilities
The Commission provides reminders of upcoming filing dates as a courtesy to help committees comply with the filing deadlines set forth in the Federal Election Campaign Act (the Act) and Commission regulations. Committee treasurers are responsible for filing committee reports on time. Not receiving a prior notice does not excuse committee treasurers for failing to comply with any filing deadline.
Filing electronically
Under the Commission’s mandatory electronic filing regulations, individuals and organizations required to file with the FEC that receive contributions or make expenditures, including independent expenditures, aggregating in excess of $50,000 in a calendar year — or that have reason to expect to do so — must file all reports and statements electronically.[FN2] Reports filed electronically must be received and validated by the Commission by 11:59 p.m. Eastern Time on the filing date. 11 CFR 100.19(c). Electronic filers who file on paper or submit an electronic report that does not pass the Commission’s validation program by that time on the filing deadline will be considered nonfilers and may be subject to enforcement actions, including administrative fines. 11 CFR 104.18(a)(2) and (e).
Senate campaigns and other committees that file with the Secretary of the Senate must file their FEC reports on paper, but may file an additional unofficial electronic copy of their report with the Commission in order to enhance disclosure.
The Commission’s electronic filing software, FECFile, is free and can be downloaded at https://www.fec.gov/help-candidates-and-committees/filing-reports/fecfile-software/. All reports filed after January 5, 2016, must be filed in Format Version 8.1.0.3. Reports filed in previous formats will not be accepted. Filers may also use commercial or privately developed software as long as the software meets the Commission’s format specifications, which are available on the Commission’s website. Committees using commercial software should contact their vendors to ensure their software meets the latest specifications.
Timely filing for paper filers
Registered and certified mail. Quarterly reports sent by registered or certified mail are considered to be filed on the date of their postmark. 52 U.S.C. § 30104(a)(5) and 11 CFR 104.5(e). Accordingly, quarterly reports sent by registered or certified mail must be postmarked on or before the filing deadline to be considered timely filed. 11 CFR 100.19(b). A committee sending its reports by certified or registered mail should keep its mailing receipt with the U.S. Postal Service (USPS) postmark as proof of mailing because the USPS does not keep complete records of items sent by certified or registered mail. 11 CFR 104.5(i).
Overnight mail. Reports sent via overnight mail [FN3] will be considered timely filed if the report is postmarked on or before the filing deadline. A committee sending its reports by Priority Mail or Priority Express Mail, or by an overnight delivery service, should keep its proof of mailing or other means of transmittal of its reports. See 52 U.S.C. § 30104(a)(5) and 11 CFR 100.19(b) and 104.5(e).
Other means of filing. Reports sent by other means — including first class mail and courier — must be received by the FEC (or the Secretary of the Senate) before close of business on the filing deadline. See 11 CFR 100.19(b) and 104.5(e). (If the deadline falls on a weekend or federal holiday, such filers should plan accordingly and file reports by the close of business on the last business day before the filing deadline.)
Forms may be downloaded at https://www.fec.gov/help-candidates-and-committees/forms.
Authorized committees of candidates
House and Senate candidates. All campaigns that have a reporting obligation must file quarterly reports in 2016. Generally, an individual becomes a candidate for federal office, thus triggering registration and reporting obligations, when his or her campaign exceeds $5,000 in either contributions received or expenditures made. If the campaign has not exceeded the $5,000 threshold, it is not required to file reports. See 11 CFR 100.3(a)(1). See also 11 CFR 100.3(a)(2) and (3). The authorized committees of House and Senate candidates must also file pre-primary election and pre-general election reports before any election in which the candidate participates in 2016. These committees also must file a post-general election report if the candidate participates in the general election. 11 CFR 104.5(a)(2).
Principal campaign committees of candidates who ran in past elections or are running in future elections must also file quarterly reports in 2016. Before a committee can stop filing with the FEC, it must file a termination report with the Commission or the Secretary of the Senate, as appropriate. See 11 CFR 102.3. Committees must continue to file reports until the Commission notifies them in writing that their termination report has been accepted.
Presidential candidates. All principal campaign committees of presidential candidates must file on either a monthly or a quarterly schedule in 2016. If on January 1, 2016, the committee has received or anticipates receiving contributions aggregating $100,000, or has made or anticipates making expenditures aggregating $100,000, the committee files monthly reports in 2016. Committees which do not anticipate or have not exceeded the $100,000 thresholds file quarterly reports in 2016. See 11 CFR 104.5(b)(1)(i) and (ii). Note that quarterly filers must also file a pre-election report for each election in which the candidate seeks nomination or election. See 11 CFR 104.5(b)(1)(ii).
Presidential committees able to change their reporting schedule and that wish to do so are required to notify the Commission in writing. Electronic filers must file this request electronically. After filing this notice of change in filing frequency with the Commission, all future reports must follow the new filing schedule. 11 CFR 104.5(b)(2). Please note that, as explained above, presidential committees that have received contributions or made expenditures of $100,000 or more during the current presidential election cycle must file monthly reports in 2016. 11 CFR 104.5(b)(1)(i).
The committee will receive a letter from the Commission approving the frequency change.
State, district and local party committees
State, district and local party committees that engage in reportable "federal election activity" must file on a monthly schedule. See 11 CFR 300.36(b) and (c)(1). Committees that do not engage in reportable "federal election activity" may file on a quarterly basis in 2016. See 11 CFR 104.5(c)(2)(i).
National party committees
National committees of political parties must file on a monthly schedule. 52 U.S.C. § 30104(a)(4)(B) and 11 CFR 104.5(c)(4).
Political action committees
PACs (separate segregated funds, committees with non-contribution accounts (also sometimes called “Hybrid” PACs), independent expenditure-only committees (Super PACs) and other nonconnected committees) that filed on a semi-annual basis in 2015 file on a quarterly basis in 2016. Monthly filers continue on a monthly schedule. PACs may change their filing schedule, but must first notify the Commission in writing. Electronic filers must file this request electronically. A committee may change its filing frequency only once a year. 11 CFR 104.5(c).
The committee will receive a letter from the Commission approving the frequency change.
Pre- and post-election reports
Please note that in 2016, party committees and PACs that file monthly reports must file a pre-general election report and a post-general election report in lieu of the reports otherwise due in November and December. Party committees and PACs that file quarterly reports also file:
- A pre-primary election report and a pre-general election report before any election in which the committee makes a contribution to or an expenditure on behalf of a candidate in that election, if not previously disclosed; and
- A post-general election report.
11 CFR 104.5(c)(1)(ii) and (iii).
Where to file
Committee treasurers must file campaign finance reports with the appropriate federal office, as discussed below. State filing requirements also apply to campaign finance reports filed by the principal campaign committees of candidates seeking office in Guam, Puerto Rico and the Northern Mariana Islands and to reports filed by PACs and party committees that support these candidates. 52 U.S.C. § 30113(a)(2)(B).House candidate committees. Principal campaign committees of House candidates file with the FEC. 11 CFR 105.1.
Senate candidate committees. Principal campaign committees of Senate candidates file with the Secretary of the Senate. 11 CFR 105.2.
Presidential committees. Principal campaign committees of Presidential candidates file with the FEC. 11 CFR 105.3.
Candidate committees with more than one authorized committee. If a campaign includes more than one authorized committee, the principal campaign committee files, with its own report (FEC Form 3 or 3P), a consolidated report of receipts and disbursements (FEC Form 3Z) showing its own activity as well as the activity of all other authorized committees of the candidate. 11 CFR 104.3(f).
PACs and party committees. Generally, PACs and party committees file with the FEC. 11 CFR 105.4. However, committees that support only Senate candidates file with the Secretary of the Senate, including the national Senatorial campaign committees. 11 CFR 105.2.
Joint fundraising committees. Joint fundraising committees supporting only Senate candidates file with the Secretary of the Senate. 11 CFR 105.2. All other joint fundraising committees file with the FEC. 11 CFR 105.4. Please note that joint fundraising committees supporting only federal candidates file on Form 3 and follow the reporting schedule for authorized committees. 11 CFR 102.17(a)(1)(i), (c)(8). Joint fundraising committees supporting both federal candidates and other party or non-party political committees (such as PACs) file on Form 3X and follow the reporting schedule for unauthorized committees. 11 CFR 104.5(c).
Independent Expenditures
Political committees and other persons[FN3] who make independent expenditures may have to disclose this activity within 48 or 24 hours based upon the date and amount of the expenditure. Note that aggregations of independent expenditures must be calculated as of the first date on which a communication that constitutes an independent expenditure is publicly disseminated, and as of the date that any such communication with respect to the same election is subsequently publicly disseminated. 52 U.S.C. § 30104(g) and 11 CFR 100.19(d), 104.4(b), (c) and (f) and 109.10(c) and (d).
Political committees must use FEC Form 3X, Schedule E, to file 48- and 24-hour reports.
Persons that are not political committees must use FEC Form 5.
Political committees must report all independent expenditures, regardless of whether or not they trigger the 48- or 24-hour reporting thresholds, on their regularly scheduled campaign finance reports. These independent expenditure reports are not required when a party committee or PAC makes a contribution directly to a candidate.
Persons that are not political committees must disclose independent expenditures in a quarterly report filed on FEC Form 5 once the expenditures exceed $250 in a calendar year in connection with an election. 11 CFR 104.4(b)(1) and 109.10(b). Form 5 filers are not required to file quarterly reports for periods in which they have not made any independent expenditures. However, they must file quarterly reports for periods in which they made expenditures aggregating over $250 in a calendar year for a given election, regardless of whether or not they have already reported that activity in a 48- or 24-hour report.
For a chart of 2016 48- and 24-hour reporting periods for independent expenditures, consult the FEC website at https://transition.fec.gov/info/charts_ie_dates_2016.shtml.
All persons and political committees, including committees that support Senate candidates, must file their 24- and 48-hour reports of independent expenditures with the Commission. 11 CFR 105.4. See also 11 CFR 104.4 and 109.10.
Committees active in special elections
Committees authorized by candidates running in any 2016 special election must file pre- and post-election reports in addition to regularly scheduled reports. 11 CFR 104.5(h). They are also required to comply with the 48-hour notice requirement for any contribution of $1,000 or more per source (including loans) received shortly before an election. See 11 CFR 104.5(f).
PACs and party committees supporting candidates running in special elections may also have to file pre- and post-election reports unless they file on a monthly basis. 11 CFR 104.5(c)(3) and 104.5(h). All PACs, as well as individuals, corporations, labor organizations and all other persons, are subject to 48- and 24-hour reporting of independent expenditures made before an election. See 11 CFR 104.4(b) and (c) and 104.5(g).
Reporting dates for special elections will be published in the Record and on the Reporting Dates page at https://transition.fec.gov/info/report_dates_2016.shtml#special.
Electioneering communications
Additionally, individuals and other persons who make disbursements for "electioneering communications" that aggregate in excess of $10,000 must file disclosure statements with the Commission within 24 hours of distribution of the communications to the public. 11 CFR 104.5(j); See also 11 CFR 100.29. A chart detailing the electioneering communication periods for 2016 primary and runoff elections is available at https://transition.fec.gov/info/charts_ec_dates_2016.shtml.
Disclosure of lobbyist bundling activity
Campaign committees, party committees and leadership PACs that are otherwise required to file reports in connection with an election (including special elections) must simultaneously file FEC Form 3L if they receive two or more bundled contributions from any lobbyist/ registrant or lobbyist/registrant PAC that aggregate in excess of the lobbyist bundling disclosure threshold during the election reporting period. 11 CFR 104.22(b)(1).
The lobbyist bundling disclosure threshold for calendar year 2015 was $17,600. This threshold amount may increase in 2016 based upon the annual cost of living adjustment (COLA). As soon as the adjusted threshold amount is available, the Commission will publish it in the Federal Register and post it on its website. 11 CFR 104.22(g) and 110.17(e)(2). For more information on these requirements, see https://www.fec.gov/updates/final-rules-on-reporting-contributions-bundled-by-lobbyists-registrants-and-their-pacs/
Additional information
The 2016 Reporting Schedule is also available on the FEC’s website at https://transition.fec.gov/info/report_dates_2016.shtml. For more information on reporting, call the FEC at 800/424-9530 or 202/694-1100. To obtain a list of 2016 reporting dates:
- Call and request the reporting tables from the FEC at 800/424-9530 or 202/694-1100; or
- Visit the FEC’s web page at https://transition.fec.gov/info/report_dates_2016.shtml to view the reporting tables online.
1As used here, “overnight mail” includes Priority or Priority Express Mail having a delivery confirmation, or an overnight service with which the report is scheduled for next business day delivery and is recorded in the service’s online tracking system. See 11 CFR 100.19(b)(1) and (b)(3)(i). Note that “Express Mail” as referred to in FEC regulations has been renamed “Priority Express Mail” by the USPS.
2The regulation covers individuals and organizations required to file reports of contributions and/or expenditures with the Commission, including any person making an independent expenditure. 11 CFR 104.18(a). Disbursements for “electioneering communications” are not considered “expenditures” and thus do not count toward the $50,000 threshold for mandatory electronic filing. See 11 CFR 104.18(a).
3As used in this article, "person" means an individual, partnership, association, corporation, labor organization, or group of persons. See 11 CFR 100.10.
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