Switching filing frequency

Party committees that do not conduct reportable federal election activity and all political action committees (PACs) have the option to file reports on a “monthly” or “quarterly” filing schedule. Some committees prefer to file reports on a monthly basis during a federal election year, and on a less-frequent basis during a non-election year (such as 2023). PACs and party committees are permitted to switch filing frequency once per year. Electronic filers may use Form 99 to notify the Commission of a change in filing frequency, and will receive an email from the Commission approving the filing frequency change. If you are switching from monthly to quarterly, be aware that quarterly filers actually file only two reports covering non-election years (a Mid-Year Report due 7/31/23 and a Year-End Report due 1/31/24), but may need to file additional reports if they make contributions or expenditures in connection with a special election.