8 CCR 1505-6-17 - Filing Calendars and Reporting periods

17.1 A committee other than a political organization or small-scale issue committee must file a disclosure report for every reporting period, even if the committee has no activity to report during the reporting period.

17.2 Filing schedules.

17.2.1 A candidate committee files on:

(a) A frequent filing schedule during the year in which the office to which candidate seeks to be elected is up for election.

(b) An infrequent filing schedule during any year in which the office to which candidate seeks to be elected is not up for election.

(c) For purposes of this rule, the office to which the candidate seeks to be elected is the office named in the candidate's most recent candidate affidavit.

17.2.2 A political committee, small donor committee, political party, independent expenditure committee, or political organization files on:

(a) A frequent filing schedule during any year in which a general election occurs and, if participating in a regular biennial school election, in any year in which a biennial school election occurs.

(b) An infrequent filing schedule during any year in which no general election occurs, except if the committee is participating in a regular biennial school election.

17.2.3 An issue committee files on:

(a) A frequent filing schedule during any year in which an issue that the committee supports or opposes appears on, or seeks access to, the ballot.

(b) An infrequent filing schedule during any year in which the committee does not support or oppose any issues appearing on, or which seek access to, any ballot.

17.2.4 An issue committee must notify the appropriate filing office within ten days after deciding that it will support or oppose a ballot measure on an upcoming ballot.

(a) Once an issue committee notifies the appropriate filing office of its active status under this Rule, the appropriate filing office will place the committee on a frequent filing schedule.

(b) Once an issue committee has declared its committee filing status as frequent or infrequent in a particular year, the committee must follow the appropriate filing schedule for the remainder of that election cycle, except that an inactive committee may change its status to active at any time.

17.3 Report periods

17.3.1 The reporting period for any report begins on the first day following the last day of the reporting period for the previous report. The reporting period for any report, except a quarterly report or post-election report, closes five calendar days before the date that the report is due.

17.3.2 Quarterly reporting periods close on the last day of the month. The report is due on or before April 15th, July 15th, October 15th, and January 15th following each calendar quarter. If the filing deadline falls on a Saturday, Sunday, or legal holiday, the filing deadline is the next business day. [Section 1-45-108(2)(a), C.R.S.]

17.3.3 Monthly reports are due on the first calendar day of the following month. If the filing deadline falls on a Saturday, Sunday, or legal holiday, the filing deadline is the next business day. When the filing deadline for a monthly report approximates the filing deadline for a biweekly report, no separate monthly report must be filed, and the biweekly report serves as the monthly report. [Section 1-45-108(2)(a) and (c), C.R.S.]

17.4 Reports for former officeholders, persons not elected to office, and term-limited office holders

17.4.1 Annual reporting

(a) A candidate committee for a candidate not elected to office, who was formerly in office, or who is term-limited may submit a written request to file only an annual report for each calendar year.

(1) Statewide and school district candidate committees must file an annual report not later than January 15th of the following year.

(2) All other candidate committees must file an annual report on the first day of the month in which the anniversary of the major election occurs, in accordance with section 1-45-108(2)(a)(II), C.R.S.

(b) A change in the balance of funds resulting solely from the accrual of interest or dividends to the account and/or the automatic deduction of periodic service fees does not subject a candidate committee to the reporting requirements of section 1-45-108, C.R.S. At a minimum, a candidate committee must file an annual report as set forth in subsection (a) of this Rule.

[Sections 1-45-108(2)(c) and (2)(d), C.R.S.]

17.4.2 The exemption in section 1-45-108(2)(d), C.R.S., applies only to reports where the entire reporting period occurs after the election in which the candidate's name appeared on the ballot.

17.5 Any filing related to a municipal campaign finance matter must be filed with the municipal clerk.

Notes

8 CCR 1505-6-17

38 CR 13, July 10, 2015, effective 7/30/2015 38 CR 22, November 25, 2015, effective 12/15/2015 39 CR 17, September 10, 2016, effective 9/30/2016 40 CR 22, November 25, 2017, effective 12/15/2017 41 CR 15, August 10, 2018, effective 8/30/2018 41 CR 21, November 10, 2018, effective 11/30/2018 42 CR 01, January 10, 2019, effective 1/30/2019 43 CR 17, September 10, 2020, effective 9/30/2020 45 CR 20, October 25, 2022, effective 11/14/2022 46 CR 06, March 25, 2023, effective 2/15/2023 46 CR 10, May 25, 2023, effective 4/13/2023 46 CR 09, May 10, 2023, effective 5/30/2023