FEC, IRS and Lobbying Disclosure Filing Dates for 2013

January 2013

Monthly FEC Filing Dates for PACs

01/31/13 2012 Year-End Report

02/20/13 February Report

03/20/13 March Report

04/20/13 April Report

05/20/13 May Report

06/20/13 June Report

07/20/13 July Report

08/20/13 August Report

09/20/13 September Report

10/20/13 October Report

11/20/13 November Report

12/20/13 December Report

01/31/14 2013 Year-End Report

Note:  Filing dates that fall on a weekend or holiday are not extended to the next business day. Paper filers must submit their reports on the previous business day. In addition, reports must be received by these filing dates. Only reports sent by registered or certified mail may be postmarked by the filing date, and reports sent by overnight mail must be received by the delivery service by the filing date.

Additional information on FEC reporting is available at www.fec.gov/info/report_dates.shtml.

Monthly IRS Filing Dates

01/31/13 2012 Year-End Form 8872

02/20/13 February Form 8872

03/15/13 Form 1120-POL¹

03/20/13 March Form 8872

04/20/13 April Form 8872

05/15/13 Form 990²

06/20/13 June Form 8872

07/20/13 July Form 8872

07/31/13 Mid-Year Form 8872 (for semiannual filers only)

08/20/13 August Form 8872

09/20/13 September Form 8872

10/20/13 October Form 8872

11/20/13 November Form 8872

12/20/13 December Form 8872

01/31/14 2013 Year-End Form 8872

Note: Federal PACs and most state PACs are not required to file Form 8872.
¹ For political organizations that account on a calendar-year basis

² Need not be filed by Federal PACs registered with the FEC

Additional information on IRS reporting, including semi-annual/quarterly reporting dates, is available at www.irs.gov/charities/political.

Semiannual/Quarterly FEC Filing Dates for PACs

01/31/13 2012 Year-End Report

07/31/13 Mid-Year Report (for semiannual filers only)

01/31/14 2013 Year-End Report

Note: A PAC that is a semiannual/quarterly filer and makes contributions in connection with special elections or primary elections will have additional reports due. Filing dates that fall on a weekend or holiday are not extended to the next business day. Paper filers must submit their reports on the previous business day. In addition, reports must be received by these filing dates. Only reports sent by registered or certified mail may be postmarked by the filing date, and reports sent by overnight mail must be received by the delivery service by the filing date.

Additional information on FEC reporting is available at www.fec.gov/info/report_dates.shtml.

Quarterly House and Senate Candidate Committee Filing Dates

01/31/13 2012 Year-End Report

04/15/13 First Quarter Report

07/15/13 Second Quarter Report

10/15/13 Third Quarter Report

01/31/14 2013 Year-End Report

Note: Filing dates that fall on a weekend or holiday are not extended to the next business day. Paper filers must submit their reports on the previous business day. In addition, reports must be received by these filing dates. Only reports sent by registered or certified mail may be postmarked by the filing date, and reports sent by overnight mail must be received by the delivery service by the filing date.

Additional information on FEC reporting is available at www.fec.gov/info/report_dates.shtml.

Lobbying Disclosure Act Filing Dates

01/22/13 2011 Fourth Quarter Activity Report (LD-2) covering October 1–December 31, 2012

01/30/13 Second 2012 Semiannual § 203 Contribution Report (LD-203) covering July 1–December 31, 2012

04/22/13 First Quarterly Activity Report (LD-2) covering January 1–March 31, 2013

07/22/13 Second Quarterly Activity Report (LD-2) covering April 1–June 30, 2013

07/30/13 First 2013 Semiannual § 203 Contribution Report (LD-203) covering January 1–June 30, 2013

10/21/13 Third Quarterly Activity Report (LD-2) covering July 1–September 30, 2013

01/20/14 Fourth Quarterly Activity Report covering (LD-2) October 1–December 31, 2013

01/30/14 Second 2013 Semiannual § 203 Contribution Report (LD-203) covering July 1–December 31, 2013

Note:  When the due date falls on a weekend or holiday, it is extended to the next business day.

Additional information on Lobbying Disclosure Act reporting is available online at 

http://lobbyingdisclosure.house.gov and www.senate.gov/pagelayout/legislative/g_three_sections_with_teasers/lobbyingdisc.htm.