This information outlines the basic requirements for campaign finance law compliance. Note that this is not legal advice—candidates and their treasurers should consult the Division of Elections Treasurer Handbook and legal counsel.

💲Finance Reporting for Non-Federal Candidates

By Florida law, campaigns are required to disclose detailed financial records of campaign contributions and expenditures.

For candidates who file with the Division of Elections (state attorney, state legislature): The designated campaign treasurer must submit a complete report using the **Electronic Filing System,** electronic filings are due no later than 11:59 PM EST on the due date.
- If you are a county, school board, or municipal candidate, Florida campaign finance law still applies to your campaign, however you will submit your reports to the Supervisor of Elections or City Clerk.
Be sure your filing is complete, including total sums, contributions, expenditures, and any other distributions.
See pages 55 through 60 in the Division of Elections Candidate & Campaign Treasurer Handbook for detailed information on financial reporting requirements.

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For candidates submitting reports to the Division of Elections: fines for late reports are $50 per day for the first three days and after, $500 per day for each late day, not to exceed 25% of the total receipts or expenditures for the filing period, whichever is greater. All fines must be paid by the candidate's personal funds - not campaign funds.

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💰 Designating a Campaign Treasurer

Every political committee must designate a treasurer before it can accept contributions or make expenditures. A campaign treasurer is responsible for the financial health and compliance of a political campaign.

Non-Federal Candidates designate a treasurer on form DS-DE 9: Appointment of Campaign Treasurer.
To learn more about designating a Campaign Treasurer visit General Financial Compliance.

Reporting

All reports must be submitted quarterly as follows:

Cover Period 1/1/25 – 3/31/25 will be filed using report code 2025 Q1 by 4/10/2025

Cover Period 4/1/25 - 6/30/25 will be filed using report code 2025 Q2 by 7/10/2025

Cover Period 7/1/25 - 9/30/25 will be filed using report code 2025 Q3 by 10/10/2025

Cover Period 10/1/25 - 12/31/25 will be filed using report code 2025 Q4 by 1/12/2026

Each report must contain:

Date the contribution was received

Contributor name and address

Contribution amount

Contributor employer and occupation

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The law provides no exceptions for reporting contribution information, regardless of the size of the contribution.

For more information about Contributions, Expenditures, Reports, and Limits visit General Financial Compliance

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Limitations

Non-Federal Candidates may not accept more than $1,000 per election from any individual or entity.

Primary and general elections are considered two elections. Any contribution over $1,000 before a primary election cannot be spent on the primary, it must be set aside for a general election fund.

For more information about contribution limits candidates should refer to the **Candidate and Treasurer Handbook.**

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All Non-Federal campaigns are subject to a Contribution Blackout Period, which takes effect at 11:59 PM EST on the Thursday preceding the election through Election Day. During this time, campaigns cannot accept any in-kind or direct contributions.

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More information about financial reporting 👇

Campaign Finance - Division of Elections - Florida Department of State