The first form filed by a political committee after it reaches the $3,000 filing threshold is the D-1 Statement of Organization. This form includes basic committee information such as the name and address of the committee, the Date of Creation, the amount of funds available as of the Date of Creation, the type of political committee, the purpose, what candidates it is supporting, the officers, the bank, and the designation of the disposition of residual funds in the event of dissolution of the committee.

After a political committee files its D-1 Statement of Organization, it is obligated to report all financial activity. The D-2 Report of Campaign Contributions and Expenditures form is the summary page used to file a Pre-Election Report, a Statement of Non-Participation, a Semi-Annual Report, a Final Report, and an amendment of any of these filings.

The D-2 is the Summary Page reporting summary totals of receipts and expenditures during a reporting period. All receipts exceeding $150 in aggregate from one source during a reporting period are itemized on a Schedule A. A separate Schedule A should be used for each type of receipt; individual contributions, transfers in, loans received, and other receipts. An in-kind contribution which exceeds $150 in aggregate from one source is itemized on a Schedule I. A Schedule B is used to itemize expenditures exceeding $150 to a single vendor during a reporting period, including transfers out, loans made, and general expenditures. Any debt or obligation outstanding as of June 30th or December 31st shall be itemized on a Schedule C on a Semi-Annual Report if it exceeds the $150 threshold. In addition, if a committee has any investments, these shall be itemized using an Investment Schedule filed with a Semi-Annual Report, reporting their value as of June 30th and December 31st, and if disposed of during the prior six-month period, their disposition. An Asset Schedule is used only when filing a Final Report and only if the committee has assets remaining at the time of its dissolution. Since a committee has to dispose of all assets prior to closing out the committee, the Asset Schedule is used to report their disposition.

Political committees participating in an election may have an additional filing obligation besides filing a Pre-Election Report. A political committee that receives a contribution of more than $500 in aggregate during the thirty days prior to an election (except for a General Primary Election) must file a Schedule A-1 Report of Campaign Contributions of More than $500 within two business days of receipt. For a General Primary Election, the A-1 period runs from January 1st through and including the day before the election.

Any candidate or political committee may file a Code of Fair Campaign Practices. It is a voluntary statement made and filed prior to an election, vowing that the person making the statement will conduct a positive rather than a negative campaign. State candidates and state political committees will file this statement with the State Board of Elections, and local candidates and local political committees will file this statement with the local county clerk’s office.