§ 163-278.9. Statements filed with Board.
§ 163‑278.9. Statementsfiled with Board.
(a) Except as providedin G.S. 163‑278.10A, the treasurer of each candidate and of eachpolitical committee shall file with the Board under certification of thetreasurer as true and correct to the best of the knowledge of that officer thefollowing reports:
(1) OrganizationalReport. The appointment of the treasurer as required by G.S. 163‑278.7(a),the statement of organization required by G.S. 163‑278.7(b), and a reportof all contributions and expenditures not previously reported shall be filedwith the Board no later than the tenth day following the day the candidatefiles notice of candidacy or the tenth day following the organization of thepolitical committee, whichever occurs first. Any candidate whose campaign isbeing conducted by a political committee which is handling all contributionsand expenditures for his campaign shall file a statement with the Board statingsuch fact at the time required herein for the organizational report.Thereafter, the candidate's political committee shall be responsible for filingall reports required by law.
(2) Repealed by SessionLaws 1999‑31, s. 7(a), effective January 1, 2000.
(3) PostprimaryReport(s). Repealed by Session Laws 1997‑515, s. 1.
(4) Preelection Report. Repealed by Session Laws 1997‑515, s. 1.
(4a) 48‑Hour Report. A political committee or political party that receives a contribution ortransfer of funds shall disclose within 48 hours of receipt a contribution ortransfer of one thousand dollars ($1,000) or more received before an electionbut after the period covered by the last report due before that election. Thedisclosure shall be by report to the State Board of Elections identifying thesource and amount of the funds. The State Board of Elections shall specify theform and manner of making the report, including the reporting of in‑kindcontributions.
(5) Repealed by SessionLaws 1985, c. 164, s. 1.
(5a) Quarterly Reports. Duringeven‑numbered years during which there is an election for that candidateor in which the campaign committee is supporting or opposing a candidate, thetreasurer shall file a report by mailing or otherwise delivering it to theBoard no later than seven working days after the end of each calendar quartercovering the prior calendar quarter, except that:
a. The report for thefirst quarter shall also cover the period in April through the seventeenth daybefore the primary, the first quarter report shall be due seven days after thatdate, and the second quarter report shall not include that period if a firstquarter report was required to be filed; and
b. The report for thethird quarter shall also cover the period in October through the seventeenthday before the election, the third quarter report shall be due seven days afterthat date, and the fourth quarter report shall not include that period if athird quarter report was required to be filed.
(6) Semiannual Reports. If contributions are received or expenditures made for which no reports areotherwise required by this Article, any and all such contributions andexpenditures shall be reported by the last Friday in July, covering the periodthrough the last day of June, and shall be reported by the last Friday inJanuary, covering the period through the last day of December.
(b) Except as otherwiseprovided in this Article, each report shall be current within seven days priorto the date the report is due and shall list all contributions received andexpenditures made which have not been previously reported.
(c) Repealed by SessionLaws 1985, c. 164, s. 6.1.
(d) Candidates andcommittees for municipal offices are not subject to subsections (a), (b) and(c) of this section, unless they make contributions or expenditures concerningelections covered by this Part. Reports for those candidates and committees arecovered by Part 2 of this Article.
(e) Notwithstandingsubsections (a) through (c) of this section, any political party (including aState, district, county, or precinct committee thereof) which is required tofile reports under those subsections and under the Federal Election CampaignAct of 1971, as amended (2 U.S.C. 434), shall instead of filing the reportsrequired by those subsections, file with the State Board of Elections:
(1) The organizationalreport required by subsection (a)(1) of this section, and
(2) A copy of eachreport required to be filed under 2 U.S.C. 434, such copy to be filed on thesame day as the federal report is required to be filed.
(f) Any report filedunder subsection (e) of this section may include matter required by the federallaw but not required by this Article.
(g) Any report filedunder subsection (e) of this section must contain all the information requiredby G.S. 163‑278.11, notwithstanding that the federal law may set a higherreporting threshold.
(h) Any report filedunder subsection (e) of this section may reflect the cumulative totals requiredby G.S. 163‑278.11 in an attachment, if the federal law does not permitsuch information in the body of the report.
(i) Any report orattachment filed under subsection (e) of this section must be certified.
(j) Treasurers for thefollowing entities shall electronically file each report required by thissection that shows a cumulative total for the election cycle in excess of fivethousand dollars ($5,000) in contributions, in expenditures, or in loans,according to rules adopted by the State Board of Elections:
(1) A candidate forstatewide office;
(2) A State, district,county, or precinct executive committee of a political party, if the committee makescontributions or independent expenditures in excess of five thousand dollars($5,000) that affect contests for statewide office;
(3) A politicalcommittee that makes contributions in excess of five thousand dollars ($5,000)to candidates for statewide office or makes independent expenditures in excessof five thousand dollars ($5,000) that affect contests for statewide office.
The State Board of Electionsshall provide the software necessary to file an electronic report to atreasurer required to file an electronic report at no cost to the treasurer.
(k) All reports underthis section must be filed by a treasurer or assistant treasurer who hascompleted all training as to the duties of the office required by G.S. 163‑278.7(f). (1973, c. 1272,s. 1; 1975, c. 565, s. 1; 1979, c. 500, ss. 3, 16; c. 730; 1981, c. 837, s. 2;1985, c. 164, ss. 1, 6‑6.2; 1987 (Reg. Sess., 1988), c. 1028, s. 6; 1991(Reg. Sess., 1992), c. 1032, s. 10A; 1997‑515, ss. 1(a), 4(d1), 5(a),12(a); 1999‑31, s. 7(a), (b); 2001‑235, s. 2; 2001‑419, s. 7;2001‑487, s. 97(b); 2002‑159, s. 21(d); 2006‑195, ss. 5.1, 8;2008‑150, ss. 9(c), (d), 11(a).)