Campaign Finance Reporting Requirements

Filing Requirements for Candidates, Appointees, & Seated Officials

State law requires that all C&E Reports and Financial Disclosure Statements be filed electronically with the Secretary of State’s office using the AURORA, Campaign Finance Disclosure system.

For New Candidates & Appointees: a step-by-step process on how to create an Aurora account

CANDIDATES

  • Every person who files for candidacy is required to file all four (4) Contributions & Expenses Reports (C&E) as required by NRS Chapter 294A.350 even if:

(a) Withdraws his or her candidacy pursuant to NRS 293.202 or 293C.195; (b) Ends his or her campaign without withdrawing his or her candidacy pursuant to NRS  293.202 or 293C.195; (c) Receives no contributions; (d) Has no campaign expenses; (e) Is not opposed in the election by another candidate; (f) Is defeated in the primary or general election; (g) Is removed from the ballot by court order.

  • The CANDIDATE Financial Disclosure Statement (FDS) is due not later than ten (10) days after the end of candidate filing and covers the preceding calendar year plus January 1 of the current year through the last date of candidate filing (NRS 281.561(1)(a). All candidates seeking public office who are entitled to receive $6,000 or more annually must file the Candidate FDS by March 23, 2026.

Visit our How to Guide for C&E Reports.  

2024 IMPORTANT REPORT DUE DATES

March 23,2026

Candidate FDS: if position pays $6,000.00 or more annually

April 15,2026

CE #1    Due (for the period January 1 to March 31)

July 15,2026

CE #2    Due (for the period April 1 to June 30)

Oct. 15,2026

CE #3    Due (for the period July 1 to Sept. 30)

Jan. 15,2027

CE #4    Due (for the period October 1 to December 31)

Jan. 15,2027

Annual CE Filing Due (for the period January 1, 2024, to December 31, 2024)
Jan. 15,2027 Annual FDS for Newly Elected, Seated Officials, and Appointees
 

 

 

 

 

 

 

 

 

 

ANNUAL FILING REQUIREMENTS FOR SEATED OFFICIALS Per NRS 294A.120(7)

JUDICIAL

  • The Annual CE Filing is due every year by January 15th with the Secretary of State. File this report timely, penalty fees will apply for late filing. Judges file their FDS with the AOC.

NON-JUDICIAL

  • The Annual CE Filing is due every year by January 15th. File this report timely, penalty fees will apply for late filing.
  • The Annual FDS filing is due every year by January 15th.

APPOINTED

  • The Annual FDS filing is due every year by January 15th with the Secretary of State.

PENALTY FEES - Per NRS 294A.420(3)  

  • If the report is filed 1-7 days late, $25 for each day the report is late.
  • If the report is filed 8-15 days late, $50 for each day the report is late.
  • If the report is filed more than 15 days late, $100 for each day the report is late, up to a maximum of $10,000 for each violation.

FILING BY MAIL

Exemptions to the electronic filing requirement will only be granted to filers who submit an affidavit declaring they do not own, have access, or have the financial ability to obtain access to the necessary technology. Candidates who receive or expend more than $10,000.00 are not eligible for the exemption. To obtain the affidavit form, contact the Elections Division at (775) 687-8683.

For more information about Contributions & Expenditures (C&E) Reports, click here 

For more information about Financial Disclosure Statements (FDS), click here.

Click here to file your C&E report and/or your Financial Disclosure Statement.

If you have any questions, please contact the Secretary of State's Elections Division at (775) 687-8683 or CAPSSupport@sos.nv.gov.