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FEC, IRS and Lobbying Disclosure Filing Dates for 2012

January 2012

Monthly FEC Filing Dates for PACs

01/31/12: 2011 Year-End Report
02/20/12: February Report
03/20/12: March Report
04/20/12: April Report
05/20/12: May Report
06/20/12: June Report
07/20/12: July Report
08/20/12: August Report
09/20/12: September Report
10/20/12: October Report
10/25/12: 12-Day Pre-General Election Report
12/06/12: 30-Day Post-General Election Report
01/31/13: 2012 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 here.

Monthly IRS Filing Dates

01/31/12: 2011 Year End Form 8872
02/20/12: February Form 8872
03/15/12: Form 1120-POL*
03/20/12: March Form 8872
04/20/12: April Form 8872
05/15/12: Form 990**
05/20/12: May Form 8872
06/20/12: June Form 8872
07/20/12: July Form 8872
08/20/12: August Form 8872
09/20/12: September Form 8872
10/20/12: October Form 8872
10/25/12: 12-Day Pre-General Election Report
12/06/12: 30-Day Post-General Election Report
01/31/13: 2012 Year-End Form 8872

Note: Federal PACs are not required to file Form 8872. Filing dates that fall on a weekend or holiday are extended to the next business day.

* For political organizations that account on a calendar-year basis.
** Need not be filed by federal PACs registered with the FEC.

Additional information on IRS reporting is available here.

Quarterly House and Senate Candidate Committee Filing Dates

01/31/12: 2011 Year-End Report
04/15/12: First Quarter Report
07/15/12: Second Quarter Report
10/15/12: Third Quarter Report
10/25/12: 12-Day Pre-General Election Report
12/06/12: 30-Day Post-General Election Report
01/31/13: 2012 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. Campaigns for a candidate participating in a primary, special, or runoff election are subject to additional pre-election reporting requirements. Campaigns for candidates that are not participating in the 2012 general election are not required to file pre- and post-general election reports.

Additional information on FEC reporting is available here.

Lobbying Disclosure Act, as Amended by the Honest Leadership and Open Government Act (HLOGA), Filing Dates

01/20/12: Fourth Quarter LD-2 Report covering October 1-December 31, 2011
01/30/12: Second Semiannual LD-203 Contribution Report covering July 1-December 31, 2011
04/20/12: First Quarterly LD-2 Report covering January 1-March 31, 2012
07/20/12: Second Quarterly LD-2 Report covering April 1-June 30, 2012
07/30/12: First Semiannual LD-203 Contribution Report covering January 1-June 30, 2012
10/20/12: Third Quarterly LD-2 Report covering July 1-September 30, 2012
01/20/13: Fourth Quarterly LD-2 Report covering October 1-December 31, 2012
01/30/13: Second Semiannual LD-203 Contribution Report covering July 1-December 31, 2012

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 here and here.

Semiannual/Quarterly FEC Filing Dates for PACs

01/31/12: 2011 Year-End Report
04/15/12: First Quarter Report
07/15/12: Second Quarter Report
10/15/12: Third Quarter Report
10/25/12: 12-Day Pre-General Election Report
12/06/12: 30-Day Post-General Election Report
01/31/13: 2012 Year-End Report

Note: If a PAC makes contributions in connection with special elections or primary elections, it will have additional reports due. The 12-Day Pre-General Election Report is only required if a PAC makes contributions or expenditures in connection with the general election during the reporting period. 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. Reports must be received by those 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 here.