State and County Reporting Schedule

Overview

View the 2025-26 state and county reporting schedules on this page.

All candidate committees must file an Organizational Report within 10 days of organizing or within 10 days of filing a notice of candidacy, whichever occurs first. All other political committees must file an Organizational Report within 10 days of organizing. The Organizational Report must disclose all contributions, loans, and expenditures received or made prior to filing of the Organizational Report.

Governing Statute

Statements filed with Board (N.C.G.S. § 163-278.9)

Candidates on the Ballot

The schedule for committees of state and county candidates on the ballot in 2026, party committees, and PACs:

2025 Mid-Year Semiannual

  • Report Start Date: Jan. 1, 2025
  • Report End Date: June 30, 2025
  • Report Due Date: July 25, 2025

2025 Year-End Semiannual

  • Report Start Date: July 1, 2025
  • Report End Date: Dec. 31, 2025
  • Report Due Date: Jan. 30, 2026

2026 First Quarter

  • Report Start Date: Jan. 1, 2026
  • Report End Date: Feb. 14, 2026
  • Report Due Date: Feb. 24, 2026

2026 Second Quarter

  • Report Start Date: Feb. 15, 2026
  • Primary Election: March 3, 2026
  • Report End Date: June 30, 2026
  • Report Due Date: July 10, 2026

2026 Third Quarter

  • Report Start Date: July 1, 2026
  • Report End Date: Oct. 17, 2026
  • Report Due Date: Oct. 27, 2026

2026 Fourth Quarter

  • Report Start Date: Oct. 18, 2026
  • General Election: Nov. 3, 2026
  • Report End Date: Dec. 31, 2026
  • Report Due Date: Jan. 12, 2027

Candidates Not on the Ballot

The schedule for committees of state and county candidates not on the ballot in 2026:

2025 Mid-Year Semiannual

  • Report Start Date: Jan. 1, 2025
  • Report End Date: June 30, 2025
  • Report Due Date: July 25, 2025

2025 Year-End Semiannual

  • Report Start Date: July 1, 2025
  • Report End Date: Dec. 31, 2025
  • Report Due Date: Jan. 30, 2026

2026 Mid-Year Semiannual

  • Report Start Date: Jan. 1, 2026
  • Primary Election: March 3, 2026
  • Report End Date: June 30, 2026
  • Report Due Date: July 31, 2026

2026 Year-End Semiannual

  • Report Start Date: July 1, 2026
  • General Election: Nov. 3, 2026
  • Report End Date: Dec. 31, 2026
  • Report Due Date: Jan. 29, 2027

48-Hour Reports

The schedule for 48-Hour Reports by candidate committees, party committees, and PACs:

2026 Primary Election

  • Report Period: Feb. 15–March 3, 2026
  • Due Date: Within 48 hours of receipt

2026 General Election

  • Report Period: Oct. 18–Nov. 3, 2026
  • Due Date: Within 48 hours of receipt
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