chapter 9
Committee Report – Form 460
Generally, candidate controlled committees and committees primarily formed to support or oppose a candidate(s) use the Recipient Committee Campaign Statement (Form 460) to report campaign activity for all semi-annual and preelection statements. The Form 460 is the main campaign disclosure statement and provides the public with an overview of the committee’s activity, including money coming in and money going out, during a specified reporting period. The statement must include all activity during the specified reporting period, even if it was previously reported. For example, a contribution that was already reported on the Form 497 (24-Hour/10-Day Contribution Report) must still be reported on the committee’s next Form 460. A primarily formed committee may file the Form 450 (Committee Campaign Statement – Short Form) instead of the Form 460 if, during the reporting period, the committee: • Has not received a contribution that must be itemized (a cumulative amount of $100 or more from a single source); • Has not received any other payment of $100 or more (miscellaneous increases to cash); • Has no outstanding loans made or received; and
• Has no accrued expense (unpaid bills).
QUICK TIP: A committee controlled by a candidate must use the Form 460 to report its campaign activity – the short Form 450 or Form 425 may not be used.
A primarily formed committee that has not received any contributions and has not made any expenditures during the six-month period covered by a semi-annual statement may file the Form 425 (Semi-Annual Statement of No Activity).
Fair Political Practices Commission advice@fppc.ca.gov
Chapter 9.1
Campaign Manual 2 August 2023 Page 287
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