Alert November 12, 2024

Federal PAC Post-General Election Reports Due December 5

November 12, 2024

All federally registered PACs are required to file post-general election reports with the Federal Election Commission (FEC) by midnight EST on Thursday, December 5, regardless of their activity. This includes both monthly and quarterly filers.

The post-general election report will cover activity between October 1 and November 25 for PACs that were not required to file a pre-general election report. The report will cover activity between October 17 and November 25 for PACs that were required to file a Pre-General Report.

Common Errors on Post-General Reports

  • Coverage dates. As noted above, coverage dates for the report differ depending on whether the filer was required to submit a Pre-General Report. Ensure that the correct coverage dates are used so that the reports do not have a gap in coverage dates or overlapping coverage dates.
  • Election state. PACs can list the state in which the PAC is based in the “Election in the State Of” field or leave this field blank.
  • Contribution date. Note that PACs may not contribute to a campaign for an election that has already occurred unless that campaign has net debts outstanding related to that election. PAC filers should ensure that contributions for the 2024 general were made prior to election day or were made for debt retirement. If a PAC made a contribution for 2024 general debt retirement, “debt retirement” should be noted on the entry disclosing the contribution and the PAC should obtain written verification from the recipient campaign that it had sufficient net debts outstanding to accept the contribution.
  • Plan report preparation in advance. There are only 10 days between the close of books on Monday, November 25, and the due date on Thursday, December 5. Note that Thanksgiving is on Thursday, November 28.

FEC Year-End Reports Due January 31, 2025

All federally registered PACs are also required to file a 2024 Year-End Report covering activity from November 26 through December 31. The Year-End Report is due on January 31, 2025.

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