Table of Contents
Appendices
- A - Committee Treasurer, Designated Record Keeper and Depository
- A1 - Campaign Finance Recordkeeping - Best Practices
- A2 - Information for Michigan Financial Institutions
- B - Registering a Committee With a Statement of Organization Form
- B1 - Filing Requirements
- C - The Reporting Waiver
- D - Electronic Filing of Campaign Statements (State Level Committees Only)
- E - Late Filing Fees, Waivers and Reviews
- F - Fundraisers
- G - Immediate Disclosure Reports
- 48 Hour/Late Contribution ReportsSpecial Election Independent Expenditure Reports24-Hour Reports
- H - Committee Types
- I - Use of Public Facilities, Funds, Etc, Prohibited
- J - Identification Requirements
- K - Out-of-State Groups
- K1 - Independent Expenditure Committees (IEC/Super PAC) Groups, Organizations, Corporations, Unions and Domestic Dependent Sovereigns (DDS/Indian Tribes)
- K2 - Federal Candidate Committees
- L - Independent Contractors (Media Buyers and Other Vendors Purchasing Goods for the Committee)
- M - Recount Expenses
- N - Violations and Penalties
- O - Prohibited Contributions
- O1 - Contributions Exemptions
- O2 - Contributions Received by a Partnership,LLC or PLLC
- P - Special Primary, General and Recall Elections
- Q - Individuals and the Michigan Campaign Finance Act (MCFA)
- R - Incumbent Candidates
- S - Campaign Signs - FAQs
- T - Transfers
- W - Dissolution of a Committee
- X - Declaratory Rulings and Interpretive Statements
- Y - The Complaint Process
- Z - Reference Information
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Appendix E
LATE FILING FEES, WAIVERS AND REVIEWS
Late filing fees are assessed for filings that are required to be filed, but not filed on time. All fees are assessed based on the number of business days the filing remains unfiled. All late filing fees stop accruing after the maximum amount provided by the MCFA is reached. See the charts below that provide the fee schedules in detail.
STATE COMM RECEIVED MORE THAN $10,000.00 IN PREVIOUS 2 YEARS
| Bus. Days |
Statement of Organization |
48 Hour - Late Contribution Reports (LCR) (Fee not to exceed the total amount of contributions omitted from the LCR) |
BQ Pre Election Statements Only |
BQ Filings other than Pre-Election Statements (Includes Petition Proposal Statements) |
Candidate Annual Statements Only (Fee must be paid by Candidate with personal funds) |
Pre/Post and Quarterly Statements (Except BQs) Caucus Committee - 24 Hour Reports 48 Hour-Special Election Independent Expenditure Reports |
|---|---|---|---|---|---|---|
| 1 | $10.00 | $25.00 | $25.00 | $50.00 | $50.00 | $25.00 |
| 2 | $20.00 | $50.00 | $75.00 | $100.00 | $100.00 | $50.00 |
| 3 | $30.00 | $75.00 | $150.00 | $150.00 | $150.00 | $75.00 |
| 4 | $40.00 | $125.00 | $250.00 | $200.00 | $200.00 | $125.00 |
| 5 | $50.00 | $175.00 | $350.00 | $250.00 | $250.00 | $175.00 |
| 6 | $60.00 | $225.00 | $450.00 | $300.00 | $300.00 | $225.00 |
| 7 | $70.00 | $275.00 | $550.00 | $350.00 | $350.00 | $275.00 |
| 8 | $80.00 | $325.00 | $650.00 | $400.00 | $400.00 | $325.00 |
| 9 | $90.00 | $375.00 | $750.00 | $450.00 | $450.00 | $375.00 |
| 10 | $100.00 | $425.00 | $850.00 | $500.00 | $500.00 | $425.00 |
| 11 | $110.00 | $525.00 | $950.00 | $550.00 | $550.00 | $525.00 |
| 12 | $120.00 | $625.00 | $1,000.00 | $600.00 | $600.00 | $625.00 |
| 13 | $130.00 | $725.00 | $650.00 | $650.00 | $725.00 | |
| 14 | $140.00 | $825.00 | $700.00 | $700.00 | $825.00 | |
| 15 | $150.00 | $925.00 | $750.00 | $750.00 | $925.00 | |
| 16 | $160.00 | $1,025.00 | $800.00 | $800.00 | $1,000.00 | |
| 17 | $170.00 | $1,125.00 | $850.00 | $850.00 | ||
| 18 | $180.00 | $1,225.00 | $900.00 | $900.00 | ||
| 19 | $190.00 | $1,325.00 | $950.00 | $950.00 | ||
| 20 | $200.00 | $1,425.00 | $1,000.00 | $1,000.00 | ||
| 21 | $210.00 | $1,525.00 | $1,050.00 | |||
| 22 | $220.00 | $1,625.00 | $1,100.00 | |||
| 23 | $230.00 | $1,725.00 | $1,150.00 | |||
| 24 | $240.00 | $1,825.00 | $1,200.00 | |||
| 25 | $250.00 | $1,925.00 | $1,250.00 | |||
| 26 | $260.00 | $2,000.00 | $1,300.00 | |||
| 27 | $270.00 | $1,350.00 | ||||
| 28 | $280.00 | $1,400.00 | ||||
| 29 | $290.00 | $1,450.00 | ||||
| 30 | $300.00 | $1,500.00 | ||||
| 31 | $1,550.00 | |||||
| 32 | $1,600.00 | |||||
| 33 | $1,650.00 | |||||
| 34 | $1,700.00 | |||||
| 35 | $1,750.00 | |||||
| 36 | $1,800.00 | |||||
| 37 | $1,850.00 | |||||
| 38 | $1,900.00 | |||||
| 39 | $1,950.00 | |||||
| 40 | $2,000.00 |
PP = Political Party; BQ = Ballot Question: CAN = Candidate and PAC = Political Action Committee (Independent or Political)
STATE COMMITTEE RECEIVED $10,000.00 OR LESS IN PREVIOUS 2 YEARS
| Bus. Days |
Statement of Organization |
48 Hour-Late Contribution Reports (LCR) (Fee not to exceed the total amount of contributions omitted from the LCR) |
All AnnualS CAN, PAC and PP Pre/Post and Quarterly Statements 48 Hour-Special Election Independent Expenditure Reports |
BQs Pre-Election Statements Only |
BQ Filings other than Pre-Election Statements (Includes Petition Proposal Statements) |
|---|---|---|---|---|---|
| 1 | $10.00 | $25.00 | $25.00 | $25.00 | $25.00 |
| 2 | $20.00 | $50.00 | $50.00 | $75.00 | $50.00 |
| 3 | $30.00 | $75.00 | $75.00 | $150.00 | $75.00 |
| 4 | $40.00 | $125.00 | $100.00 | $250.00 | $100.00 |
| 5 | $50.00 | $175.00 | $125.00 | $350.00 | $125.00 |
| 6 | $60.00 | $225.00 | $150.00 | $450.00 | $150.00 |
| 7 | $70.00 | $275.00 | $175.00 | $550.00 | $175.00 |
| 8 | $80.00 | $325.00 | $200.00 | $650.00 | $200.00 |
| 9 | $90.00 | $375.00 | $225.00 | $750.00 | $225.00 |
| 10 | $100.00 | $425.00 | $250.00 | $850.00 | $250.00 |
| 11 | $110.00 | $525.00 | $275.00 | $950.00 | $275.00 |
| 12 | $120.00 | $625.00 | $300.00 | $1,000.00 | $300.00 |
| 13 | $130.00 | $725.00 | $325.00 | $650.00 | |
| 14 | $140.00 | $825.00 | $350.00 | $700.00 | |
| 15 | $150.00 | $925.00 | $375.00 | $750.00 | |
| 16 | $160.00 | $1,025.00 | $400.00 | $800.00 | |
| 17 | $170.00 | $1,125.00 | $425.00 | $850.00 | |
| 18 | $180.00 | $1,225.00 | $450.00 | $900.00 | |
| 19 | $190.00 | $1,325.00 | $475.00 | $475.00 | |
| 20 | $200.00 | $1,425.00 | $500.00 | $500.00 | |
| 21 | $210.00 | $1,525.00 | $525.00 | ||
| 22 | $220.00 | $1,625.00 | $550.00 | ||
| 23 | $230.00 | $1,725.00 | $575.00 | ||
| 24 | $240.00 | $1,825.00 | $600.00 | ||
| 25 | $250.00 | $1,925.00 | $625.00 | ||
| 26 | $260.00 | $2,000.00 | $650.00 | ||
| 27 | $270.00 | $675.00 | |||
| 28 | $280.00 | $700.00 | |||
| 29 | $290.00 | $725.00 | |||
| 30 | $300.00 | $750.00 | |||
| 31 | $775.00 | ||||
| 32 | $800.00 | ||||
| 33 | $825.00 | ||||
| 34 | $850.00 | ||||
| 35 | $875.00 | ||||
| 36 | $900.00 | ||||
| 37 | $925.00 | ||||
| 38 | $950.00 | ||||
| 39 | $975.00 | ||||
| 40 | $1,000.00 |
PP = Political Party; BQ = Ballot Question: CAN = Candidate and PAC = Political Action Committee (Independent or Political)
LOCAL COMM RECEIVED MORE THAN $10,000.00 IN PREVIOUS 2 YEARS
| Bus. Days |
Statement of Organization |
48 Hour Late Contribution Reports (LCR) (Fee not to exceed the total amount of contributions omitted from the LCR) |
All Annual Statements |
BQs Pre/Post and Quarterly Statements |
PACS and Candidates Pre/Post Statements |
|---|---|---|---|---|---|
| 1 | $10.00 | $25.00 | $25.00 | $50.00 | $50.00 |
| 2 | $20.00 | $50.00 | $50.00 | $100.00 | $100.00 |
| 3 | $30.00 | $75.00 | $75.00 | $150.00 | $150.00 |
| 4 | $40.00 | $125.00 | $100.00 | $200.00 | $200.00 |
| 5 | $50.00 | $175.00 | $125.00 | $250.00 | $250.00 |
| 6 | $60.00 | $225.00 | $150.00 | $300.00 | $300.00 |
| 7 | $70.00 | $275.00 | $175.00 | $350.00 | $350.00 |
| 8 | $80.00 | $325.00 | $200.00 | $400.00 | $400.00 |
| 9 | $90.00 | $375.00 | $225.00 | $450.00 | $450.00 |
| 10 | $100.00 | $425.00 | $250.00 | $500.00 | $500.00 |
| 11 | $110.00 | $525.00 | $275.00 | $550.00 | $550.00 |
| 12 | $120.00 | $625.00 | $300.00 | $600.00 | $600.00 |
| 13 | $130.00 | $725.00 | $325.00 | $650.00 | $650.00 |
| 14 | $140.00 | $825.00 | $350.00 | $700.00 | $700.00 |
| 15 | $150.00 | $925.00 | $375.00 | $750.00 | $750.00 |
| 16 | $160.00 | $1,025.00 | $400.00 | $800.00 | $800.00 |
| 17 | $170.00 | $1,125.00 | $425.00 | $850.00 | $850.00 |
| 18 | $180.00 | $1,225.00 | $450.00 | $900.00 | $900.00 |
| 19 | $190.00 | $1,325.00 | $475.00 | $950.00 | $950.00 |
| 20 | $200.00 | $1,425.00 | $500.00 | $1,000.00 | $1,000.00 |
| 21 | $210.00 | $1,525.00 | $1,050.00 | ||
| 22 | $220.00 | $1,625.00 | $1,100.00 | ||
| 23 | $230.00 | $1,725.00 | $1,150.00 | ||
| 24 | $240.00 | $1,825.00 | $1,200.00 | ||
| 25 | $250.00 | $1,925.00 | $1,250.00 | ||
| 26 | $260.00 | $2,000.00 | $1,300.00 | ||
| 27 | $270.00 | $1,350.00 | |||
| 28 | $280.00 | $1,400.00 | |||
| 29 | $290.00 | $1,450.00 | |||
| 30 | $300.00 | $1,500.00 | |||
| 31 | $1,550.00 | ||||
| 32 | $1,600.00 | ||||
| 33 | $1,650.00 | ||||
| 34 | $1,700.00 | ||||
| 35 | $1,750.00 | ||||
| 36 | $1,800.00 | ||||
| 37 | $1,850.00 | ||||
| 38 | $1,900.00 | ||||
| 39 | $1,950.00 | ||||
| 40 | $2,000.00 |
PP = Political Party; BQ = Ballot Question: CAN = Candidate and PAC = Political Action Committee (Independent or Political)
LOCAL COMM RECEIVED $10,000.00 OR LESS IN PREVIOUS 2 YEARS
| Bus. Days |
Statement of Organization |
48 Hour - Late Contribution Reports (LCR) (Fee not to exceed the total amount of contributions omitted from the LCR) |
All Annual Statements |
BQs Pre/Post and Quarterly Statements |
PACS and Candidates Pre and Post Statements |
|---|---|---|---|---|---|
| 1 | $10.00 | $25.00 | $25.00 | $25.00 | $25.00 |
| 2 | $20.00 | $50.00 | $50.00 | $50.00 | $50.00 |
| 3 | $30.00 | $75.00 | $75.00 | $75.00 | $75.00 |
| 4 | $40.00 | $125.00 | $100.00 | $100.00 | $100.00 |
| 5 | $50.00 | $175.00 | $125.00 | $125.00 | $125.00 |
| 6 | $60.00 | $225.00 | $150.00 | $150.00 | $150.00 |
| 7 | $70.00 | $275.00 | $175.00 | $175.00 | $175.00 |
| 8 | $80.00 | $325.00 | $200.00 | $200.00 | $200.00 |
| 9 | $90.00 | $375.00 | $225.00 | $225.00 | $225.00 |
| 10 | $100.00 | $425.00 | $250.00 | $250.00 | $250.00 |
| 11 | $110.00 | $525.00 | $275.00 | $275.00 | $275.00 |
| 12 | $120.00 | $625.00 | $300.00 | $300.00 | $300.00 |
| 13 | $130.00 | $725.00 | $325.00 | $325.00 | $325.00 |
| 14 | $140.00 | $825.00 | $350.00 | $350.00 | $350.00 |
| 15 | $150.00 | $925.00 | $375.00 | $375.00 | $375.00 |
| 16 | $160.00 | $1,025.00 | $400.00 | $400.00 | $400.00 |
| 17 | $170.00 | $1,125.00 | $425.00 | $425.00 | $425.00 |
| 18 | $180.00 | $1,225.00 | $450.00 | $450.00 | $450.00 |
| 19 | $190.00 | $1,325.00 | $475.00 | $475.00 | $475.00 |
| 20 | $200.00 | $1,425.00 | $500.00 | $500.00 | $500.00 |
| 21 | $210.00 | $1,525.00 | $525.00 | ||
| 22 | $220.00 | $1,625.00 | $550.00 | ||
| 23 | $230.00 | $1,725.00 | $575.00 | ||
| 24 | $240.00 | $1,825.00 | $600.00 | ||
| 25 | $250.00 | $1,925.00 | $625.00 | ||
| 26 | $260.00 | $2,000.00 | $650.00 | ||
| 27 | $270.00 | $675.00 | |||
| 28 | $280.00 | $700.00 | |||
| 29 | $290.00 | $725.00 | |||
| 30 | $300.00 | $750.00 | |||
| 31 | $775.00 | ||||
| 32 | $800.00 | ||||
| 33 | $825.00 | ||||
| 34 | $850.00 | ||||
| 35 | $875.00 | ||||
| 36 | $900.00 | ||||
| 37 | $925.00 | ||||
| 38 | $950.00 | ||||
| 39 | $975.00 | ||||
| 40 | $1,000.00 |
PP = Political Party; BQ = Ballot Question: CAN = Candidate and PAC = Political Action Committee (Independent or Political)
LATE FILING FEE WAIVERS The Department of State and the county clerks throughout the state have the authority to waive a late filing fee for reasons of incapacitating physical illness, hospitalization, accident involvement, death, incapacitation for medical reasons or other unique, unintentional factors beyond the filer’s control not stemming from a negligent act or non-action. A request for a late filing fee waiver must be accompanied by documentation that supports the reason for the request. A filing official does not have the authority to waive a late filing fee for any of the following reasons:
- not receiving notice of the filing requirements;not being in town or picking up the mail;not being aware of the filing requirements;not allowing sufficient time to prepare and file electronically;not knowing where to get forms; orsending the filing to the wrong office.
LATE FILING FEE REQUEST FOR REVIEW OF LATE FILING FEE - STATE REGISTERED CANDIDATES ONLY The Campaign Finance Act holds treasurers and designated record keepers and candidates equally and severally liable for late filing fees. The Department of Treasury may take collection actions against the personal financial holdings of these individuals to bring the late filing fee account balance to zero. Collection actions by the Department of Treasury could include levy on wages, set-off against state income tax refunds or any other means at the Department of Treasury’s disposal. Committees are urged to promptly pay late filing fees to avoid collection by the Department of Treasury, State Agency Collections Division.
Before a late filing fee is referred for collection, the committee will be notified of their right to request a review to contest the validity of any late filing fee. A review must be requested in writing within 28 days after being notified of the assessment of the late filing fee. Failure to request a review waives any rights you may have to a review.
Please note that if the debt is uncontested or if a ruling is entered at the review that the late filing fees are due, the committee’s account will be assigned to the Michigan Department of Treasury for collection. When Treasury receives the account, the Michigan income tax refund of the committee treasurer, the designated record keeper and/or the candidate may be applied to this debt. Treasury may also levy on salary and wages or seize any money or other assets held by these individuals in order to collect on this debt. To pay an unpaid late filing fee, send the remittance made payable to the “State of Michigan” to:
Michigan Department of State
Bureau of Elections
P.O. Box 20126
Lansing, Michigan 48901–0726
Write the committee’s Campaign Finance Identification Number on the check or money order that is submitted for payment.
ADDITIONAL RESOURCES
RULINGS AND INTERPRETIVE STATEMENTS
‹ D - Electronic Filing of Campaign Statements (State Level Committees Only) | Appendicies | F - Fundraisers ›
