Form 497: Contribution Report

Stay compliant with 24-hour contribution reports — avoid late-filing penalties

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Report Type

What type of contributions are you reporting?

Do I Need to File Form 497?

Answer a few quick questions to find out if Form 497 is required and your filing deadline.

What level is your committee?

When is Form 497 Required?

  • 24-hour deadline: Contributions of $1,000 or more in the aggregate made to or received by a candidate/committee in the 90 days before or on the date of an election
  • 48-hour deadline: Recipients of a late non-monetary (in-kind) contribution of $1,000 or more in the 90 days before or on the date of an election
  • 10-business day deadline (state e-filers only): A state candidate's committee or state primarily formed ballot measure committee receiving a single contribution of $5,000 or more outside the 90-day election cycle; a state recipient committee making $5,000 or more in contributions to a state ballot measure committee; or a recipient committee making $5,000 or more in contributions to support/oppose the qualification of a single local ballot measure
  • Special filing location for local measure qualification: If your Form 497 relates to contributions for the qualification of a local ballot measure, file it in the same place(s) a primarily formed committee for that local measure is required to file — not necessarily your own usual filing location
  • Exception: Form 497 is not required for transfers between campaign committees controlled by the same candidate
  • Reminder: Contributions reported on Form 497 must also be reported on your next regular campaign statement (Form 450 or 460)
  • Weekend/Holiday: Reports due on a weekend or state holiday are extended to the next business day
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