Candidates for office in a city or town (mayor, city council/alderman, school committee) file campaign finance reports with their local election officials (city or town clerk or election commission).  The exceptions are mayoral and councilor-at-large candidates in Boston, Cambridge, Lowell, Springfield and Worcester, who file with OCPF in the Depository system.

• Appoint a Chairman and a Treasurer for your committee.
  
  
• Download and complete the Form CPF M 101: Statement of organization for a municipal candidate's committee.
  
  
• Although your reporting will be done on paper, you may still want to download and install Reporter 4, OCPF's free reporting software, to prepare and print your campaign finance reports.

• Your bank may ask you for a copy of your completed Statement of Organization (CPF M 101).
  
  
• Candidates should contact their banks in advance for further information about the bank's requirements to open a campaign account.  Unlike the Depository system, the campaign finance law does not have any special requirements about the type of account you open and your bank will not have any campaign finance reporting requirements.
  
  
• Many banks require committees to obtain an Employer Identification Number (EIN) to open a campaign account.  The IRS allows you to apply for an EIN online.
  
  
• Candidates and committees should also consult the Massachusetts Department of Revenue for information on any state tax requirements that may be applicable.
  
  
• Additional Help / Information:
  • OCPF Memorandum M-89-02: Information on obtaining a Federal ID number and filing tax returns for political committees.

• Once your committee is established, you will need to start reporting your campaign finance activity.  Your reports will be submitted to your local election official.  You will need to contact your local election official for your reporting schedule.
  
  
• You can either use the software to prepare your campaign finance reports or use this form:  CPF M 102: Municipal Campaign Finance Reporting form.  (Instructions).
  
  
• Candidates and committees must maintain detailed accounts of all contributions received and all expenditures made.  These records must be kept separate and distinct from any other accounts or records and must be preserved for 6 years from the relevant election.
  
  
• Additional Help / Information:
  • Campaign Finance Guide for Candidates for Municipal Office.
    
    
  • Common errors to avoid when filing.
    
    
  • Contribution Limits Chart.
    
    
  • Public Employees and Campaigns: A Fact Sheet.
    
    
  • OCPF Memorandum M-90-01: Treatment of Reimbursements and Loans.