An independent expenditure is an expenditure made, or liability incurred, by an individual, corporation, group or association for goods or services expressly advocating the election or defeat of a clearly identified candidate without cooperating with a candidate or his or her campaign.  Independent expenditures made to support or oppose state, county and Governor's Council candidates, and mayoral and city council candidates in cities with populations of 100,000 or more, file independent expenditure reports with OCPF.  Independent expenditures made to support or oppose municipal candidates are disclosed with local election officials.

• Seven-day report
  Independent expenditure reports are due within seven days after the goods or services are utilized to advocate for the election or defeat of a clearly identified candidate ($250 threshold).
  
  
• 24-hour report
  A report is due within 24 hours for any independent expenditure of $250 or more made after the 10th day, but 24 hours before, the date of an election.

An electioneering communication is any broadcast, cable, mail, satellite or printed communication that refers to a clearly identified candidate and is distributed within 90 days of an election.

• Seven-day report
  Every individual, group, corporation or association that makes an electioneering communication expenditure must file an electronic report with OCPF within seven days after making the expenditure ($250 threshold).  Reports are filed with the city or town clerk for communications that identify municipal candidates who do not file with OCPF.
  
  
• 48-hour report
  A report is due within 48 hours for any electioneering communication exceeding $1,000 that is made within seven days of an election.

Candidates for the State Legislature, Political Action Committees, People's Committees and Local (Ward, Town and City) Party Committees use this schedule to file their reports. Local Party Committees DO NOT file mid-year reports.

Click here to view past filing dates (2000 - 2011)

Click here to view future filing dates (2014 - 2016)

Statewide (Consitutional), County and Governor's Councillor Candidates, the State Party Committees and the Mayor and City Council Candidates in Boston, Cambridge, Lowell, Springfield and Worcester file the following reports with OCPF:

• Monthly Account Summary and Expenditures Report
  Filed by the candidates' and committees' appointed depository financial institutions.

  This report provides beginning and ending balance information, a summary of the deposit activity in the account, and a detailed listing of all expenditure activity for each depository campaign account for the reporting period.

• Deposit Report
  Filed by the candidates and committees.

  This report provides contribution information for each deposit made into the campaign account.

• Reimbursement Report
  Filed by the candidates and committees.

  This report provides information about the underlying expenditure activity for each third-party reimbursement made.

• Committee Credit Card Report
  Filed by the candidates and committees.

  This report provides information about the underlying expenditure activity for each statement period of the committee's credit account.

• Subvendor Report
  Filed by the candidates and committees.

  This report provides information about the underlying expenditure activity of third-party vendors subcontracted by vendors to provide goods and services to the candidate or committee. The reports are filed on or before the 5th of each month covering the preceding month.

• 72-Hour (Late) Contribution Report
  Filed by the candidates and committees.

  Depository candidates and committees that receive and deposit contributions of $500 or more after the 18th day, but more than 72 hours (24 hours for State Party Committees), before the date of a special, preliminary, primary or general election must file a disclosure report within 72 hours of depositing the contributions received.  NOTE:  Depository filers may submit a D106 Report of Receipts in accordance with the 72-hour reporting schedule instead of filing this report.

The bank's monthly reports cover the 1st through the end of the month and are filed by the 5th of the following month.  In the last half of an election year, the reporting is accelerated to bi-weekly filing.  Thus, from January to June, the banks follow the monthly reporting schedule but from July to December, the banks file two reports:  The first report covers the 1st through the 15th of the month and is filed by the 20th of the month and the second report covers the 16th through the end of the month and is filed by the 5th of the following month.  Candidates and committees file their reports in accordance with the bank's filing schedule.

Depository candidates and committees also file a year-end report which is due on January 20th of the following year.  The year-end report summarizes all deposit and expenditure activity for the year, lists any savings accounts (and balances), and provides information about all in-kind contributions received or liabilities incurred during the year.

All existing committees organized to support or oppose a question on a state ballot are required to file periodic reports with OCPF.  Committees organized concerning questions appearing on the 2012 ballot file a report 60 days before the election, covering activity from January 1, 2012, or their dates of organization, if later, and then file twice a month through the election.  The due dates for 2012 are as follows:

Click here to view past filing dates (2008 - 2011)

Click here to view future filing dates (2014 - 2016)

Local ballot question committees report on the same schedule as local candidates and committees (see Municipal Candidate Filing Schedule below).  In a spring election in a town, ballot question committees file eight days before and thirty days ater the election.  A third report is due at year's end from committees with continuing balances or liabilities.  Such year-end filings should be rare, however.  By law, ballot question committees must dissolve after the final determination of a question at the polls.  For questions on the ballot at a general election in a city (or a town with a November election), the filing dates are eight days before the election and on the following January 20th.  Check with your local election official for the filing schedule for a special city election.

Local candidates file reports with the election officials in their respective cities and towns, following the local election calendar.

• In towns, reports are due eight days before a primary, if one is held, and eight days before and 30 days after the election.  A subsequent year-end report is required for incumbents and candidates or committees that have continuing balances or liabilities or did not dissolve for the post-election report.  The year-end report is due on January 20th of the following year.
  (NOTE: This schedule applies to the vast majority of towns that hold their annual elections in the late winter or spring.  Towns that hold their annual elections in November follow the same schedule as cities below.)
  
  
• In cities, reports are due eight days before the preliminary, eight days before the election, and, as a final report, a year-end report which is due January 20th of the following year.  In off-election years, incumbent candidates and committees that have continuing balances or liabilities or did not dissolve are required to file a year-end report.
  
  The mayoral candidates in cities with populations of 40,000 to 100,000 who expect to raise or spend $5,000 or more in an election cycle are required to electronically file their reports with OCPF.