Federal Political Committees

Reporting Requirements

Effective June 27, 2024, the reporting requirements for federal political committees making contributions in North Carolina have changed. See N.C. Session Law 2024-16, Section 5.

Any federal political committee or other political organization making any contribution pursuant to N.C.G.S. § 163-278.7A, shall do all the following:

1. Comply with applicable reporting, operating, contribution, and other requirements and limits of federal law.
2. Within 10 calendar days of making a permitted contribution, file with the State Board a copy of its then-effective Statement of Organization filed with the Federal Election Commission or Internal Revenue Service Form 8871, as applicable, unless previously filed.
3. For any federal filing period during which the contributing committee or organization makes a permitted contribution, submit to the State Board a copy of its regularly required report filed with the Federal Election Commission or Internal Revenue Service Form 8872 within 10 calendar days of such filing.

A federal political committee or other political organization can file a copy of its Federal Election Commission statements and reports or Internal Revenue Service forms with the North Carolina State Board of Elections by:

• Email: A PDF copy of the report may be sent via email to campaign.reporting@ncsbe.gov.
• Mail: A copy of the report may be sent via USPS Certified Mail, or by FedEx and UPS overnight delivery.
  • Please use the following address when mailing reports via USPS Certified Mail:
    • P.O. Box 27255
      Raleigh, NC 27611-7255
  • Reports sent by FedEx or UPS overnight will require a physical address:
    • Dobbs Building, third floor
      430 N. Salisbury St.
      6400 Mail Service Center
      Raleigh, NC 27603-1362

You can search for all statements, reports and notices that federal political committees file on the Federal Election Commission’s website: Browse Filings and Reports | FEC.

You can search for all statements and reports that 527 political organizations file on the Internal Revenue Service’s website: Search Form Submissions | IRS.

Federal political committees or other political organizations making independent expenditures in North Carolina are subject to N.C.G.S. § 163-278.12 and 08 NCAC 21 .0102. For more information, please visit Independent Expenditures, Electioneering Communications and Special Contributors.