California Form 410, the Statement of Organization for a Recipient Committee, is the registration form every California political committee files with the Secretary of State once it receives $2,000 or more in contributions during a calendar year. You have 10 days from crossing that threshold to file, and you can submit through the free Cal-Online system, by email with a digital signature, or by mail. The form tells the state who your treasurer is, where your campaign bank account sits, and what candidates or measures you plan to support or oppose.
When the Filing Deadline Starts
Your group becomes a “committee” under California law the moment it receives $2,000 or more in contributions in a single calendar year.1California Legislative Information. California Code Government Code 82013 – Committee The 10-day clock to file Form 410 starts on the date you cross that line, not from any point in the election cycle.2California Fair Political Practices Commission. All FPPC Forms
You can also file before you qualify. Check the “Not Yet Qualified” box on the form, and you can open a campaign bank account and start operating. Once contributions actually reach $2,000, file an amended Form 410 within 10 days to report the date you qualified.3Fair Political Practices Commission. Chapter 2 Statement of Organization (Form 410)
A tighter deadline kicks in close to Election Day. If you cross the $2,000 threshold after the closing date of the last required pre-election campaign statement but before the election, you have 24 hours to file the Form 410 information by fax, online transmission, guaranteed overnight delivery, or personal delivery.
What You Need Before You Start
Download Form 410 as a PDF from the FPPC website.2California Fair Political Practices Commission. All FPPC Forms Before you begin filling it out, gather the following.
Committee Name
California law dictates the name in several situations. A sponsored committee must include the sponsor’s name; if multiple sponsors share an industry or identifiable group, the name must include a term identifying that industry or group.4California Legislative Information. California Government Code 84102 A candidate-controlled committee must include the candidate’s name and the office being sought, and for partisan or voter-nominated offices, the candidate’s disclosed party preference. A wrong name is one of the most common reasons filings get bounced back.
Treasurer
Every committee must designate a treasurer, and you cannot accept a contribution or make an expenditure without one. List the treasurer’s full name, street address, and phone number. You may name one assistant treasurer, though it’s optional; a candidate may serve as their own treasurer. The treasurer is legally responsible for the committee’s financial records and its reporting obligations.
Campaign Bank Account
You must designate a single campaign bank account at a financial institution located in California. The form asks for the bank’s name, branch address, city, state, and zip code. Every contribution goes into that account and every expenditure comes out of it; mixing campaign money with personal or business funds is not allowed.
Committee Type and Purpose
Form 410 asks you to classify the committee. The main distinctions are between controlled and independent committees, and between primarily formed and general purpose committees. A primarily formed committee focuses on a specific candidate or a single ballot measure. A general purpose committee supports or opposes multiple candidates or works toward broader policy goals over time. Identify the specific candidates or measures you intend to support or oppose.5Fair Political Practices Commission. California Form 410 – Statement of Organization Recipient Committee For a candidate-controlled committee, list the candidate’s name and the office sought.
How to Submit the Form
You have three filing methods with the Secretary of State:
- File electronically through the Secretary of State’s free Cal-Online system. There is no fee for using the system itself.6California Secretary of State. How to File Electronically
- Email a completed PDF to digitalfiling@sos.ca.gov, provided the signature line contains a verified digital signature.7OC Vote. Campaign Finance – When and Where to File
- Mail the signed original to the Secretary of State, Political Reform Division, 1500 11th Street, Room 495, Sacramento, CA 95814. If you want an official stamped copy returned, include two additional copies and a self-addressed stamped envelope.8California Secretary of State. Contact Information – Political Reform Division
County and city committees also file a copy with the local filing officer, usually the county Registrar of Voters, who receives the committee’s original campaign statements going forward.7OC Vote. Campaign Finance – When and Where to File
After processing, the Secretary of State issues a Committee Identification Number. That ID stays with the committee for its entire life and belongs on every campaign disclosure you file afterward. Keep proof of your submission date in case a deadline dispute ever comes up.
The $50 Annual Fee
Every registered committee owes California a $50 annual fee. The first payment is due within 15 days of filing your statement of organization. After that, the fee is due by January 15 each year until the committee terminates.9California Legislative Information. California Code Government Code 84101.5 One useful break: if your committee is created and pays its initial fee in October, November, or December, you don’t owe the fee again the following January.
Late payment adds a $150 penalty on top of the $50. Unpaid fees and penalties get referred to the FPPC’s Enforcement Division,3Fair Political Practices Commission. Chapter 2 Statement of Organization (Form 410) which can pursue fines of up to $5,000 per violation.10California Fair Political Practices Commission. Enforcement
Amending the Form When Something Changes
Any change to the information on your filed Form 410, whether a new treasurer, a different bank account, or an updated address, requires an amended Form 410 within 10 days of the change. Check the amendment box at the top, fill in the updated fields, and submit using the same three methods.11California Legislative Information. California Government Code 84103
The window shrinks near an election. If a change occurs within 16 days before an election for which the committee files pre-election statements, certain amendments must be filed within 24 hours rather than 10 days. The 24-hour rule applies to changes in:
- Committee name
- Treasurer or other principal officers
- Controlling candidate or committee
Those amendments must go by email, fax, online transmission, guaranteed overnight delivery, or personal delivery. Regular mail won’t hit the 24-hour window. Include the changed information, the date of the change, and your committee name and ID number.
Terminating the Committee
A committee that has stopped raising and spending money must formally terminate; it can’t simply go quiet. Before you close out, all of the following must be true:12California Fair Political Practices Commission. After The Election
- All required campaign statements are filed.
- Your final campaign statement shows a $0 cash balance.
- You anticipate no future contributions or expenditures.
- No refunds are pending. If you paid ballot statement or filing fees from committee funds and expect a refund back, wait until it arrives and is disposed of.
To terminate, file both Form 410 and Form 460 with the “Termination” box marked on each. Until then, you must keep filing campaign statements on schedule and paying the $50 fee every January.
Leftover Funds
Money left in the account after an election becomes surplus funds 90 days after the end of the reporting period following the election, roughly the end of March for a November election. What you can do with surplus funds depends on the office. State candidates cannot transfer surplus funds to a new committee for a different office. Local candidates may be able to transfer remaining funds to a new committee if they carry no outstanding debt, but local ordinances vary. Check with your local filing officer before assuming a transfer is allowed.12California Fair Political Practices Commission. After The Election
One Federal Item to Know About
Form 410 handles the state side. On the federal side, California political committees are generally treated as Section 527 organizations. Most state and local committees are exempt from filing IRS Form 8871, and committees that reasonably expect less than $25,000 in gross receipts for any taxable year are also exempt.13Internal Revenue Service. Form 8871 – Exceptions From Requirement to File Even exempt committees may owe federal tax on investment income. If your committee earns more than $100 in taxable income, typically interest on funds sitting in the bank, you must file IRS Form 1120-POL for that year.14Internal Revenue Service. Form 1120-POL – Contents of Return The return is due by the 15th day of the third month after the end of the committee’s taxable year.