California campaign finance disclosure uses a family of standardized forms. This reference covers the forms you'll encounter most often on the platform.
Form 460: Campaign Disclosure Statement
What it is: The comprehensive periodic report that committees file to disclose all financial activity during a reporting period.
Who files it: All committees except major donors (who file Form 461).
When it's filed: On fixed deadlines throughout the year:
- Semi-annual statements (January 31 and July 31)
- Pre-election statements (before primary and general elections)
- Quarterly statements (for some committee types)
What it contains:
- Summary of contributions received and expenditures made
- Cash on hand at period end
- Outstanding debts and loans
- Itemized contributions over $100 (Schedule A)
- Itemized expenditures (Schedule E)
- Loans received and made (Schedules B and H)
On the platform: Form 460 data powers the Financial Overview on committee profiles. The Filings tab shows individual Form 460s with links to official PDFs.
Form 497: Late Contribution Report
What it is: A disclosure of large contributions received or made. Within 90 days of an election, contributions of $1,000+ must be reported within 24 hours. At other times, contributions of $5,000+ must be reported within 10 days.
Who files it: Any committee receiving or making qualifying contributions.
When it's filed:
- Within 24 hours of receiving $1,000+ during the 90 days before an election
- Within 10 days of receiving $5,000+ at any other time
What it contains:
- Contributor name, address, employer, occupation
- Amount and date received
- Recipient committee information
On the platform: Form 497 contributions appear in the Activity Feed and on the Late Contributions tab of committee profiles. These contributions won't appear in Financial Overview totals until the next Form 460 is filed.
Form 496: Late Independent Expenditure Report
What it is: A 24-hour disclosure of independent expenditures made close to an election.
Who files it: Any committee making qualifying independent expenditures.
When it's filed: Within 24 hours when spending $1,000+ on communications that expressly advocate for or against a candidate or ballot measure in the final days before an election.
What it contains:
- Committee making the expenditure
- Amount spent
- Candidate or measure targeted
- Whether the expenditure supports or opposes the target
- Description of the expenditure (ads, mailers, etc.)
On the platform: Form 496 filings appear in the Activity Feed under "Independent Expenditures" and on Election pages in the IE sections.
Form 461: Major Donor and Independent Expenditure Report
What it is: The disclosure form for major donors—individuals or entities that give $10,000+ in a calendar year but don't operate as traditional committees.
Who files it: Individuals, businesses, unions, or other entities meeting the $10,000 threshold.
What it contains:
- Contributions made to committees
- Independent expenditures made
- Cumulative giving totals
On the platform: Major donors have committee profiles showing their contributions made. Unlike regular committees, they don't have "receipts" (they give money, they don't receive it).
Form 410: Statement of Organization
What it is: The registration form that creates a new committee.
Who files it: Anyone establishing a campaign committee, PAC, or other political committee.
When it's filed: Within 10 days of receiving $2,000 in contributions or making $1,000 in expenditures.
What it contains:
- Committee name and ID number
- Type of committee (candidate, ballot measure, general purpose, etc.)
- Controlling officers and treasurer
- Bank information
- Purpose of the committee
On the platform: Form 410 filings appear in the Activity Feed as "New Committees." The information establishes the committee's profile on the platform.
Quick Comparison
| Form | Purpose | Filing Trigger | Timing |
|---|---|---|---|
| 460 | Comprehensive financial disclosure | All committees | Fixed deadlines (semi-annual, pre-election) |
| 497 | Late contribution notice | $1,000+ within 90 days; $5,000+ anytime | 24 hours (near election); 10 days (otherwise) |
| 496 | Late independent expenditure notice | $1,000+ IE near election | Within 24 hours |
| 461 | Major donor disclosure | $10,000+ given in year | Periodic and 24-hour |
| 410 | Committee registration | Forming a committee | Within 10 days of threshold |
Common Questions
Why doesn't the late contribution show in the total raised?
Form 497 contributions are reported separately and won't be reflected in Financial Overview totals until the committee files their next Form 460.
Why does a committee show $0 for everything?
They may have filed a Form 410 to register but haven't yet filed a Form 460 with financial activity. Or they filed a "short form" below reporting thresholds.
What's the difference between contributions and independent expenditures?
Contributions go directly to a committee. Independent expenditures are spent by outside groups without coordinating with the campaign—different legal rules, different strategic implications.
Why do some filings say "Amend #1" or "Amend #2"?
Committees can file amendments to correct errors. The platform uses the most recent amendment for calculations.