California campaign finance laws require anyone who raises, spends, or donates significant money in a state or local election to disclose it publicly, follow contribution limits, and register with the state. The framework is the Political Reform Act of 1974, codified at Government Code Section 81000 and enforced by the Fair Political Practices Commission (FPPC).1California Legislative Information. California Code GOV 81000 – Political Reform Act of 1974 Penalties run from automatic $10-per-day late fees to criminal fines of up to three times the amount improperly reported or contributed.
Cities and counties can layer stricter rules on top of the state baseline, with lower contribution caps or extra reporting. They cannot weaken the state’s core disclosure obligations. Where a local government has not enacted its own ordinance, state defaults apply.
When You Have to Register as a Committee
You become a “committee” under California law, and trigger registration and reporting duties, the moment you cross any one of three financial thresholds in a calendar year.2California Legislative Information. California Code, Government Code – GOV 82013
- Receiving $2,000 or more in contributions makes you a recipient committee. Candidate-controlled committees fall in this bucket.
- Spending $1,000 or more on communications that support or oppose a candidate or ballot measure, without coordinating with the candidate, makes you an independent expenditure committee.
- Making $10,000 or more in contributions to candidates or other committees from your own funds makes you a major donor committee.
General purpose PACs collect from multiple sources and spread money across races. Independent expenditure and major donor committees do not coordinate with any candidate, so their spending is not subject to contribution limits, but they still have to disclose.
Once you qualify, you have 10 days to file a Statement of Organization (Form 410) with the Secretary of State. If you qualify within 16 days of an election that triggers pre-election reporting, that window shrinks to 24 hours.3California Legislative Information. California Code GOV 84101
How Much You Can Give to State Candidates
California caps per-election contributions from any person, business, or PAC to a state candidate. The limits adjust every two years for inflation. For the 2025–2026 cycle:4California Fair Political Practices Commission. State Contribution Limits and Voluntary Expenditure Ceilings
- Senate and Assembly candidates: $5,900 per election
- Statewide offices other than Governor (Lieutenant Governor, Attorney General, Controller, Secretary of State, Treasurer, Superintendent of Public Instruction, Insurance Commissioner, Board of Equalization): $9,800 per election
- Governor: $39,200 per election
The primary and general count separately. A donor who maxes out to an Assembly candidate for the primary can give the same amount again for the general.
Small Contributor Committees Get Higher Limits
A “small contributor committee” can give roughly double. To qualify, the committee must have existed at least six months, received contributions from 100 or more people, taken no more than $200 from any single person per year, and contributed to five or more candidates. A qualifying committee can give up to $11,800 per election to a Senate or Assembly candidate and $39,200 to a gubernatorial candidate for the 2025–2026 cycle.5Fair Political Practices Commission. State Contribution Limits and Voluntary Expenditure Ceilings
Political Parties
Political parties face no contribution limits when giving to state candidates for the Senate, Assembly, or statewide office. For local candidates in jurisdictions that have not adopted their own rules, the state default of $5,900 applies to party contributions too.4California Fair Political Practices Commission. State Contribution Limits and Voluntary Expenditure Ceilings
Prohibited Contributions
No contribution of $100 or more can be made in cash. At that threshold or above, the money has to move by check, credit card, or another written instrument that identifies the donor.6California Legislative Information. California Code, Government Code – GOV 84300
Foreign governments and foreign principals cannot contribute to, spend on, or make independent expenditures in any California state or local election. The ban reaches domestic subsidiaries of foreign corporations when the contribution decision is made by a foreign national in a leadership role. Lawful permanent residents are exempt. A violation is a misdemeanor, with a fine equal to the amount contributed or spent.7California Legislative Information. California Code, Government Code – GOV 85320
What Committees Have to Disclose
The main disclosure document is the Recipient Committee Campaign Statement (Form 460), which itemizes contributions received and expenditures made during a reporting period. Any committee raising or spending $2,000 or more files it.8Fair Political Practices Commission. Campaign Manual 2 – Chapter 1: Getting Started Semi-annual statements cover January through June and July through December, with additional pre-election statements in the weeks before an election.
The tightest deadline is the late contribution report. A contribution of $1,000 or more from a single source during the 90 days before an election must be reported on Form 497 within 24 hours.8Fair Political Practices Commission. Campaign Manual 2 – Chapter 1: Getting Started The rule exists so voters learn about large late-stage money before, not after, they cast ballots.
Committees that have raised or spent $25,000 or more since January 1, 2000, must file electronically. The Secretary of State provides a free system called Cal-Online that handles Forms 410, 460, 461, 496, and 497, and approved third-party vendors are also permitted.9California Secretary of State. How to File Electronically Filings are public and searchable.
What Political Ads Must Say
Under California’s DISCLOSE Act, committees that pay for ads about candidates or ballot measures must identify their top three contributors who gave $50,000 or more in the previous 12 months.
Television and online video ads have to display those top funders on a solid black background covering the bottom third of the screen for at least five seconds, each on a separate line in descending order. Digital ads from outside groups need a “Who funded this ad?” notice in a contrasting color and readable size, linking to a page that lists the top funders and states whether a candidate authorized the ad. That page has to stay up for at least 30 days after the election.
Social media accounts used for political advertising must carry funding disclosures on the profile or landing page. Individual posts do not each require a disclaimer, and posts whose only cost is staff time are exempt.
Penalties for Violations
Missing a filing deadline triggers an automatic liability of $10 per day until the overdue statement is filed. The total cannot exceed the cumulative amount reported in the late statement, or $100, whichever is greater.10California Secretary of State. Fines for Late Filing Delinquency also becomes part of the committee’s public record.
For improper reporting, unlawful contributions, or illegal expenditures, criminal conviction can bring a fine of up to the greater of $10,000 or three times the amount that was improperly reported, contributed, or spent.11California Legislative Information. California Code GOV 91000 The FPPC also brings administrative cases and publishes the names of violators and the penalties imposed.
Illegal foreign contributions carry a separate misdemeanor penalty, with a fine equal to the amount of the illegal contribution or expenditure.7California Legislative Information. California Code, Government Code – GOV 85320
Political Contributions Are Not Tax-Deductible
Donations to California candidates, PACs, and ballot measure committees cannot be claimed as deductions on a federal income tax return, no matter the amount. Political giving is not charitable giving for IRS purposes.