NCSBE (the State Board) sets the rules and regs for Campaign Finance.

Campaign finance reporting is driven by the 365-day calendar. In 2028, it’ll be 366 days!

Each day is included in a date range that loosely tracks quarterly reports for finance bros, i.e., January 1-March 31 is First Quarter. We say “loosely” because date ranges adjust slightly given the dates of the primary and the general election. The general idea is the State Board (and transparency) want to get funding disclosures in ahead of election days so that folks know who is funding campaigns.

The authoritative calendar for campaign finance reports is published by the State Board on its website here: Reporting Schedules | NCSBE

That brings us to Friday. Friday, July 10 is the deadline for the 2Q 2026 Reports. Generally, county parties (Durham REC, Greene DEC, etc.) and auxiliary committees (Durham Republican Men, Green Democratic Women) live on a 4- and 2- cadence. We mean in the even year (e.g., 2026), they have 4 quarterly reports due, and in the odd year (e.g., 2027) they have 2 semi annual reports due. Candidates on the ballot this year (mostly legislative folks) are on the 4/2 cycle this year, meaning they’re due Friday, too. Again, all dates clearly set up on the State Board’s website here: Reporting Schedules | NCSBE

Reports are due within a prescribed 10-day (quarterly) and 30-day (semiannual) window, respectively, after the reporting period closes. So, here, 2Q Reporting Period closed on June 30. It’s report is due within 10 days by July 10, 2026 (this Friday!).

Your campaign finance report is a book report. Just like showing that you read and understood the Great Gatsby in 11th Grade, treasurers need to account for money going in and money going out of a campaign during the specified reporting period.

All money going in and coming out, regardless of form, has to be reported. This can mean contributions, loans, candidate self-funding as for revenue and payments, operating expenses, yard signs, web hosting, political consulting fees, as for expenditures.

You can file in a few ways. Electronic Filing is why ElectaFile exists. You can read more about our story here. You can e-file with a few clicks from our software. Separately, you can use the State Software. We are partial to us. But you do you. There are still limited folks who can paper file—we love it but we don’t recommend it. Paper filing has narrower eligibility these days and you can check here who’s still eligible.

We don’t recommend paper filing because it is harder and harder post-COVID to document paper deliveries. Start with the absence of easily-obtained postmarks, and FedEx gets expensive.

Your success on timely filing rises and falls on verifying delivery. It is a straight up slide into second base—just like the runner on the basepath either beats the ball to the bag or not, your report either gets to the State Board (or county board via paper) or not by the prescribed deadline. If you miss the deadline, you can get fined. You can get fines waived in some circumstances, but this is a clear example of ounce of prevention versus pound of cure. Waiving fines is solely the choice of the State Board. Fines accrue daily and stack up.

There’s a trick to timely filing: you actually have two independent obligations. You must file the report (yes, obviously) but you must also get your signature in.

Make no mistake: fumbling the signature transmission is where most people get fined. You can timely file your report using ElectaFile but if you goof and don’t get your signature there in time, you are late. Late means fines.

The need for documenting timely reports and signatures is where e-filing using ElectaFile sets itself apart. If you e-file, you can show an email transmitting your report to the State Board. Check. If you e-file your digitally-signed signature page using Adobe Certificate signature for digitally signing, then you can show that separate email transmitting the signature. Email receipts leave no doubt that your report and your signature got there.

If you choose to paper file, you’re having to build a paper receipt log if anyone at the State Board asks. We don’t recommend paper filing for this reason alone.

Beyond that, e-filing using ElectaFile brings a ton of additional software logic to computations and error avoidance (we’re proud of our stuff for sure…). But even then the most important thing is documenting without questions transmission in a timely fashion of both the report itself and the digital signature.

Don’t miss Friday’s deadline. Fines stack up at $50/day for most and more for others. If you’re selling raffle tickets and a good quarter means $300 to your Committee, you can burn all that money very quickly in fines. Don’t do it.

Reach out to [email protected] if you need help. We do all sorts of free consulting to anyone who asks—whether you e-file with ElectaFile or not!