Candidate guide - Contributions, Expenditures, & Filing 06/02/26

Candidates choosing to raise and spend funds for their campaign must become familiar with the various disclosure forms and applicable rules.

Marin County Ordinance 3805 requires all local campaign finance committees to file finance disclosure reports through the County e-filing program maintained by the Elections Department.    Campaign finance reports are public and posted online.

Exceptions:

• candidates without a committee;
• candidates and measures for municipal and State contests;
• the Form 410 is filed with the Secretary of State, not with the County program.

• Deposit all campaign funds in a separate bank account that is only for the campaign. You cannot add contributed funds to personal accounts.
• Do not use the same bank account, committee, or committee name that you used in a previous election if you are running for a different office.
• Expenditures from personal funds may be used without having to open a committee if used to pay the filing fee and candidate statement printed in the voter information guide.
• Record all contributions and expenses of $25 or more, but you should never accept cash. (FPPC manuals will provide details and additional information.)
• Document any donation worth $100 or more, including loans and in-kind contributions. You must provide the contributor’s name, address, occupation, and employer.
• Do not use your campaign funds for most non-campaign expenses or to make independent expenditures to support or oppose other candidates.
• If you receive $1,000 or more from a single source in the last 90 days before the election, you must disclose it within 24 hours, even if the contributions are from your personal funds. This includes separate contributions from the same source that add up to $1,000 or more.

Important! Your campaign finance reporting requirements do not end with the election. You must file reports continuously until you close your committee.

Candidates running for County offices

Candidates for county office must adhere to the State campaign contribution limit, currently set at $5,900 from each individual, committee, and political party per election.

Candidates running for State offices

If running for a state office, you are required to file campaign finance reports with the California Secretary of State. Candidate committees raising or spending more than $25,000 must file their reports through the State’s e-file program; those who spend or raise less than $25,000 will file paper reports with the State and the County.

Form 501: You must file this form before solicitation or receipt of any contribution, or expenditure of personal funds other than the filing fee and your candidate statement.

• Candidates for state office must file this form to accept the Voluntary Expenditure Limits for State Candidates for each election if wishing to have a candidate statement in the voter information guide.

Form 410: File the Form 410 to open a campaign finance committee, no later than 10 days after spending or receiving at least $2,000. Afterwards your committee will be required to file periodic campaign statements until the committee is closed. This form is also used to amend and close your committee.

Form 460: This form is used to report campaign finance activity during scheduled semi-annual and pre-election periods and must file on time per the filing schedule.

Form 470: Candidates are required to file no less than one campaign finance report no later than the first pre-election deadline. The Form 470 is filed if the candidate does not have a controlled committee and has not received contributions totaling $2,000 or more. When the $2,000 threshold is reached, the candidate must open a campaign finance committee within 10 days.

Form 497: A 24-Hour Contribution Report must be filed within 24 hours if a committee receives a $1,000 contribution (including aggregated amounts) from a single source during the 90 days prior to the election.

Denying the public’s right to view how a campaign committee is financed is a violation of State law. If a committee or candidate has violated any campaign disclosure requirement, any person in the affected jurisdiction may file an action with the FPPC.

The Marin County Elections Department and the Fair Political Practices Commission have the authority to assess fines due to late and/or non-filing, but only the FPPC has the authority to assess fines and investigate or prosecute other campaign finance violations. (Gov’t. Code § 91013)

Any time before 3/4/26 and after 6/2/26, State candidate committees must e-file a Form 497 within 10 business days to report any contribution of $5,000 or more received from a single source.

Campaign finance reporting and fundraising laws change frequently, so make sure you understand your requirements. The Elections Department strongly recommends employing the services of an experienced person and/or team to help you in this process.

If you are a local candidate, refer to FPPC Campaign Disclosure Manual 2.

If you are a State candidate, refer to FPPC Campaign Disclosure Manual 1

• Fair Political Practices Commission:
  428 J Street, Suite 620, Sacramento, CA 95814
  Tel. 866-275-3772, or Fair Political Practices Commission (FPPC)

Additional contacts

• Secretary of State, Political Reform Division:
  1500 11TH Street, Room 495, Sacramento, CA 95814
  Tel. 916-653-6224, or Secretary of State, Political Reform Division
• Federal Election Commission:
  (candidates for federal offices only)
  Tel. 800-424-9530, or Federal Election Commission
• Local candidates, please contact:
  Email: Dan Miller
  Tel. 415-473-6437