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Complete the Online Statement of Organization

• Click here to access OCPF Online Filer Organization System that candidates and political committees use to organize their committees with OCPF.
• Once the Statement of Organization is submitted via the OCPF Online Filer Organization System, an OCPF Auditor will be notified. If the Statement of Organization is approved, a CPF ID number will be issued, and the filer’s profile will appear on the OCPF website .
  
  
• Help Video: How to Organize Your Committee with OCPF
• User Manual (PDF): Online Filer Organization System User Guide

Appoint a Chair and a Treasurer

The office of treasurer is vital to an organized political committee. Under the campaign finance law, no money or anything of value can be received and no expenditures or disbursements can be made by a political committee (or any person acting under the authority of or on behalf of a political committee) while it has no treasurer.

Treasurers:

• Remain subject to all the duties and responsibilities imposed by the campaign finance law until his or her written resignation of the office is received or his or her successor's written acceptance is filed with OCPF (or the city or town clerk);
• Authorize expenditures made on behalf of the political committee;
• Keep detailed accounts of the campaign finance activities of the political committee;
• Keep and preserve detailed records of the campaign finance activities of the political committee;
• Prepare and filing required campaign finance activity reports.

Who Cannot Serve as the Treasurer of a Political Committee

Care must be taken when selecting a new treasurer for the political committee. There are restrictions on who may serve as the treasurer for a political committee organized in Massachusetts. Those who cannot serve as the treasurer of a political committee include:

• A public employee (one who is employed by the Commonwealth, a county or a city or town.);
• The Secretary of the Commonwealth;
• A city or town clerk (except those that do not administer elections);
• A member of a board of registrars of voters in any city or town;
• A member of an election commission in any city or town;
• A candidate may not be the treasurer of the political committee which has been organized on his behalf.

Additional Help & Information

• Campaign Finance Guide: Candidates for the General Court.
• Campaign Finance Guide: Depository Candidates and Committees
• Campaign Finance Guide: Political Action Committees(PACs) and People's Committees
• Campaign Finance Guide: Candidates for Municipal Office
• Campaign Finance Guide: Committee Treasurer - Information about the role and duties of a political committee treasurer in Massachusetts.
• Contribution Limits Chart.
• Public Employees and Campaigns: A Fact Sheet.
• OCPF Memoranda and Bulletins
  • M-90-05: Instructions for candidates on the use of depository bank accounts.
  • M-90-04: Information for banks designated as depositories for campaign funds under M.G.L. c. 55.
  • M-24-03: Information on obtaining a Federal ID number and filing tax returns for political committees.
  • M-90-01: Treatment of Reimbursements and Loans.
  • IB-94-02: Requirements of the campaign finance law relating to PACs.

How to Set Up Your Depository Bank Account

• Download and complete one of these forms:
  • Form CPF D103: Appointment of Depository Bank. What's this?
  • Form CPF D104: Statement of Candidate Not Raising or Expending Campaign Funds (not for PACs). What's this?
• Your bank may require the following information to open a campaign account:
  • A copy of your completed statement of organization form (CPF 101).
  • An Employer Identification Number (EIN). The IRS allows you to apply for an EIN online. (click here for OCPF's instructions on how to obtain an EIN)
• E-mail, fax, mail or hand-deliver the completed D103 or D104 form to OCPF.
• Candidates and committees should also consult the Massachusetts Department of Revenue for information on any state tax requirements that may be applicable.

Additional Help & Information

Participating Depository Banks in OCPF Depository Reporting System

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How to Set Up Your Bank Account

• Your bank may ask you for a copy of your completed Statement of Organization (CPF 101).
• Candidates should contact their banks in advance for further information about the bank's requirements to open a campaign account. Unlike the Depository system, the campaign finance law does not have any special requirements about the type of account you open and your bank will not have any campaign finance reporting requirements.
• Many banks require committees to obtain an Employer Identification Number (EIN) to open a campaign account. The IRS allows you to apply for an EIN online. (click here for OCPF's instructions on how to obtain an EIN)
• Candidates and committees should also consult the Massachusetts Department of Revenue for information on any state tax requirements that may be applicable.

Additional Help & Information

• OCPF Memorandum M-24-03: Information on obtaining a Federal ID number and filing tax returns for political committees.

How to take OCPF Treasurer Training Course

• The campaign finance law requires new treasurers to complete online treasurer training within 30 days of becoming a treasurer.
• Massachusetts campaign finance regulations require treasurers who e-file with OCPF to complete online treasurer training during the first six months of odd-numbered years.
• OCPF’s treasurer training program is available in Reporter 7 at this link. Once the committee has organized with OCPF, the committee treasurer should log on to Reporter 7, and click the “tools” tile. To start the training, choose the “treasurer training” tile.
  
  
• Training takes about 15 minutes.
• Local party committee treasurers are not required to complete on-line training.

Appoint a Treasurer

The office of treasurer is vital to an organized political committee. Under the campaign finance law, no money or anything of value can be received and no expenditures or disbursements can be made by a political committee (or any person acting under the authority of or on behalf of a political committee) while it has no treasurer.

An appointed treasurer must be in place prior to the time a political committee organizes with OCPF since the treasurer's name and address must appear on the completed Statement of Organization form.

Treasurers:

• Remain subject to all the duties and liabilities imposed by the campaign finance law until his or her written resignation of the office is received or his successor's written acceptance is filed with OCPF (or the city or town clerk);
• Authorize expenditures made on behalf of the political committee;
• Keep detailed accounts of the campaign finance activities of the political committee;
• Keep and preserving detailed records of the campaign finance activities of the political committee;
• Prepare and fill required campaign finance activity reports.

Change Treasurer

If a political committee needs to appoint a new treasurer, the former treasurer should submit a written letter of resignation to the political committee. The political committee should appoint a new treasurer who will complete and sign a CPF T 101: Change of Treasurer form. The political committee must submit the change of treasurer form and a copy of the former treasurer's resignation letter to OCPF (or the town or city clerk) within ten days following the change.

Who Cannot Serve as the Treasurer of a Political Committee

Care must be taken when selecting a new treasurer for the political committee. There are restrictions on who may serve as the treasurer for a political committee organized in Massachusetts. Those who cannot serve as the treasurer of a political committee include:

• A public employee (one who is employed by the Commonwealth, a county or a city or town.);
• The Secretary of the Commonwealth;
• A city or town clerk (except those that do not administer elections);
• A member of a board of registrars of voters in any city or town;
• A member of an election commission in any city or town;
• A candidate may not be the treasurer of the political committee which has been organized on his behalf.

Additional Help & Information

• Campaign Finance Guide: Committee Treasurer - Information about the role and duties of a political committee treasurer in Massachusetts.
• Public Employees and Campaigns: A Fact Sheet.

Electronic Filing

• All candidates and committees are required to electronically file their reports using OCPF's E-Filing software - Reporter 7.
• Once your committee is organized with OCPF, a CPF ID number and an initial password will be issued. The filer uses the issued CPF ID and password to log into Reporter 7.
• Candidates & committees must maintain detailed accounts of all contributions received and all expenditures made. These records must be kept separate and distinct from any other accounts or records and must be preserved for six years from the relevant election.

Help Videos To Get Started

We've created a playlist of videos to get you started using Reporter 7. Videos include:

• Depository Filers
  • How To File A Deposit Report
  • How To File A Year-End Report
  • How To Clarify An Expenditure
• Legislators And Mayoral Candidates (Under 65k population)
  • How To File A Non-Depository Report (including the Year-End Report)
  • How To Upload Data to A Report
• IEPACs (Super-PACs)
  • How to file a 7-day/24-hour report (IEPAC)

R7 E-filing Instructions

• Depository Filers
  • E-Filing Instructions
• Non Depository Filers
  • E-Filing Instructions
• Segregated Fund Accounts
  • E-Filing Instructions

Complete the Online Statement of Organization

• Click here to access OCPF Online Filer Organization System that candidates and political committees use to organize their committees with OCPF.
• Once the Statement of Organization is submitted via the OCPF Online Filer Organization System, an OCPF Auditor will be notified. If the Statement of Organization is approved, a CPF ID number will be issued, and the filer’s profile will appear on the OCPF website .
  
  
• Help Video: How to Organize Your Committee with OCPF
• User Manual (PDF): Online Filer Organization System User Guide

Appoint a Chair and a Treasurer

The office of treasurer is vital to an organized political committee. Under the campaign finance law, no money or anything of value can be received and no expenditures or disbursements can be made by a political committee (or any person acting under the authority of or on behalf of a political committee) while it has no treasurer.

Treasurers:

• Remain subject to all the duties and responsibilities imposed by the campaign finance law until his or her written resignation of the office is received or his or her successor's written acceptance is filed with OCPF (or the city or town clerk);
• Authorize expenditures made on behalf of the political committee;
• Keep detailed accounts of the campaign finance activities of the political committee;
• Keep and preserve detailed records of the campaign finance activities of the political committee;
• Prepare and filing required campaign finance activity reports.

Who Cannot Serve as the Treasurer of a Political Committee

Care must be taken when selecting a new treasurer for the political committee. There are restrictions on who may serve as the treasurer for a political committee organized in Massachusetts. Those who cannot serve as the treasurer of a political committee include:

• A public employee (one who is employed by the Commonwealth, a county or a city or town.);
• The Secretary of the Commonwealth;
• A city or town clerk (except those that do not administer elections);
• A member of a board of registrars of voters in any city or town;
• A member of an election commission in any city or town;
• A candidate may not be the treasurer of the political committee which has been organized on his behalf.

Additional Help & Information

• Campaign Finance Guide: State Ballot Question Committees.
• Campaign Finance Guide: Committee Treasurer - Information about the role and duties of a political committee treasurer in Massachusetts.
• Contribution Limits Chart.
• Public Employees and Campaigns: A Fact Sheet.
• OCPF Interpretive Bulletin IB-90-02: Disclosure and Reporting of Contributions and/or Expenditures Relating to Ballot Questions.
• OCPF Interpretive Bulletin IB-10-01: Disclaimers on Communications Made to Influence or Affect the Vote on a Ballot Question.
• Disclaimers and Disclosures for Advertisements and Communications Video Tutorial: Click Here

Complete the Online Statement of Organization

• Click here to access OCPF Online Filer Organization System that candidates and political committees use to organize their committees with OCPF.
• Once the Statement of Organization is submitted via the OCPF Online Filer Organization System, an OCPF Auditor will be notified. If the Statement of Organization is approved, a CPF ID number will be issued, and the filer’s profile will appear on the OCPF website .
  
  
• Help Video: How to Organize Your Committee with OCPF
• User Manual (PDF): Online Filer Organization System User Guide

Appoint a Chair and a Treasurer

The office of treasurer is vital to an organized political committee. Under the campaign finance law, no money or anything of value can be received and no expenditures or disbursements can be made by a political committee (or any person acting under the authority of or on behalf of a political committee) while it has no treasurer.

Treasurers:

• Remain subject to all the duties and responsibilities imposed by the campaign finance law until his or her written resignation of the office is received or his or her successor's written acceptance is filed with OCPF (or the city or town clerk);
• Authorize expenditures made on behalf of the political committee;
• Keep detailed accounts of the campaign finance activities of the political committee;
• Keep and preserve detailed records of the campaign finance activities of the political committee;
• Prepare and filing required campaign finance activity reports.

Who Cannot Serve as the Treasurer of a Political Committee

Care must be taken when selecting a new treasurer for the political committee. There are restrictions on who may serve as the treasurer for a political committee organized in Massachusetts. Those who cannot serve as the treasurer of a political committee include:

• A public employee (one who is employed by the Commonwealth, a county or a city or town.);
• The Secretary of the Commonwealth;
• A city or town clerk (except those that do not administer elections);
• A member of a board of registrars of voters in any city or town;
• A member of an election commission in any city or town;
• A candidate may not be the treasurer of the political committee which has been organized on his behalf.

Independent expenditure PACS should also familiarize themselves with the following:

(4) Independent Expenditure PACs. A political action committee that receives contributions to make independent expenditures is an "independent expenditure PAC." Independent expenditure PACs may receive contributions from individuals without limit, and from corporations and other entities that are otherwise prohibited from contributing to PACs pursuant to M.G.L. c. 55, § 8. Any entity that raises or solicits funds for the purpose of making a contribution to an independent expenditure PAC is an independent expenditure PAC subject to all requirements applicable to independent expenditure PACs.

(a) The required content and timing of reports filed by independent expenditure PACs is defined in 970 CMR 2.17(5). Except as indicated in 970 CMR 2.17, independent expenditure PACs are subject to all other requirements that apply to other PACs.

(b) An independent expenditure PAC makes all of its expenditures without cooperating or consulting with any political committee other than another independent expenditure PAC. If an independent expenditure PAC makes coordinated expenditures with a candidate or candidate's committee, the independent expenditure PAC becomes a traditional PAC subject to the limits on contributions that may be received or made by other PACs.

(c) An independent expenditure PAC must include the words "independent expenditure political action committee" in its name.

OCPF Regulations 970 CMR 2.17(4).

Additional Help & Information

• Campaign Finance Guide: Independent Expenditure PACs(PACs) and People's Committees
• Contribution Limits Chart.
• Help Video: How to file an IEPAC report using Reporter 7
• Help Video: How to file a year-end report (IEPAC) using Reporter 7
• Public Employees and Campaigns: A Fact Sheet.

What is an Independent Spending Report

The campaign finance law requires individuals, entities and businesses to file independent spending reports for certain expenditures. There are three types of independent spending reports:

• Independent Expenditures: This report is e-filed when an individual, entity, business or political committee (other than an IEPAC) makes an expenditure to support or oppose a candidate, but without coordinating or consulting with the candidate or the candidate’s committee.
• Electioneering Communications(EC): This report is e-filed when an individual, entity or business makes an expenditure for a communication that identifies a candidate, but does not expressly advocate for or against a candidate. ECs are only in effect within 90 days of a general election.
• Ballot Question Spending: This report is e-filed when an individual, entity or business makes an expenditure to support or oppose a state or district ballot question, and the expenditure is not an in-kind contribution to a ballot question committee.

The report descriptions above do not include all the thresholds and statutory requirements for filing such reports. The descriptions are meant to provide a basic summary of the requirements.

Additional Help & Information

• Help Video: How to register to file an independent spending report
• Memoranda M-14-03: “Reports of Independent Expenditures Made by Individuals or Entities Other than Independent Expenditure PACs.”
• Memoranda M-14-02: “Reports of Electioneering Communications.”
• Interpretive Bulletin IB-10-01: “Disclaimers on Independent Expenditures and Electioneering Communications.”
• Interpretive Bulletin IB-06-01: “Express and issue advocacy, independent expenditures, electioneering communications and coordinated communications.”
• Interpretive Bulletin IB-90-02: “Disclosure and reporting of contributions and expenditures related to ballot questions.”
• Interpretive Bulletin IB-88-01: “The applicability of the campaign finance law to groups that do not engage in political fundraising.”

Commence Recordkeeping and Reporting

• Once your committee is established, you will report your campaign finance activity. Your reports will be submitted to your local election official. You will need to contact your local election official for your reporting schedule.
• You can use this form to file campaign finance activity: CPF M 102: Municipal Campaign Finance Report   (Editable version)   (Instructions).
• Candidates and committees must maintain detailed accounts of all contributions received and all expenditures made. These records must be kept separate and distinct from any other accounts or records and must be preserved for 6 years from the relevant election.

Use OCPF Reporter 7 to Create and Print Campaign Finance Reports

Local filers can use R7 (Reporter 7) to create, print, sign and file campaign finance reports. Click here for a short instructional video.

Please click here to register to use R7.

"Local filers" include all town candidates, and all city candidates who don't e-file with OCPF.

Additional Help & Information

• Campaign Finance Guide: Candidates for Municipal Office.
• Campaign Finance Guide: Municipal Ballot Question Committees.
• Campaign Finance Guide: Political Action Committees (PACs) and People's Committees.
• Common errors to avoid when filing.
• Contribution Limits Chart.
• Public Employees and Campaigns: A Fact Sheet.
• OCPF Guide:  Reporting Out-of-Pocket Campaign Expenditures .