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Campaign Finance Reporting by Political Action Committees
A new PAC is required to file an initial campaign finance report at the time of registration and ongoing campaign finance reports according to strict filing deadlines. PACs that file late are subject to civil penalties up to $10,000 or if the amount of financial activity in the report is more than $50,000, one-fifth of the amount reported late. The failure to file a report within 30 days of the deadline is a Class E crime. The reports must be signed by the PAC's treasurer.
If a PAC that is registered with the Ethics Commission becomes involved a municipal election in certain towns or cities, it must file copies of its state campaign finance reports with the clerk of the municipality.
After the 14th day before an election, committees must report any expenditure of $500 or more, including an obligation that is incurred but unpaid, within 24 hours. This report can be filed electronically through the PAC's electronic filing home page.
Independent Expenditure Reports
PACs that spend more than $100 on communications to influence candidate elections will have to file an independent expenditure report. The deadline for filing the report depends on the amount spent per candidate and when the expenditure is made. More information, see the Independent Expenditure section under Guide to Poltical Activity.
Please note: All registered PACs must file their reports electronically. All regular campaign reports are due by 11:59 p.m. on the filing deadline. The filing deadline for a 24-hour report depends on the time and date of the expenditure. Please refer to the schedule on the Independent Expenditure Report for the appropriate filing deadline. Independent Expenditure Reports must be filed on paper, not electronically.
Please contact the Commission staff with your questions at (207) 287-4179.
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