Reporting requirements for candidate committees, issue committees, political action committees, and small donor committees.
Denver Revised Municipal Code § 15-37
in effectSec. 15-37. - Reporting requirements for candidate committees, issue committees, political action committees, and small donor committees.
(a) Applicability. The reporting requirements of this section shall apply to all committees upon filing of a statement of organization, and the committee shall be responsible for reporting all information during the reporting period in which they are formed. The reporting requirements shall continue to apply to all committees which have a cash balance of contributions or an expenditure deficit and shall end when the committee files a report showing no unexpended balance, no debt, and no expenditure deficit.
(b) Contents of reports. The treasurer of each committee shall file reports with the clerk and recorder during the election cycle in accordance with the provisions of this section and shall attest to the accuracy of each report. Any contributions or contributions in-kind received or expenditures made by the candidate or committee during the election cycle, but prior to becoming a candidate or committee shall be reported in the first report required under this section. Each report shall contain:
(1) The amount of funds on hand at the beginning of the reporting period;
(2) The amount and date of each contribution and contribution in-kind received during the reporting period;
(3) The name and address of each contributor;
(4) The occupation and employer of any natural person whose contributions and contributions in-kind aggregate fifty dollars ($50.00) or more during the election cycle;
(5) The total amount of all expenditures during the reporting period;
(6) The name and address of each person who received an expenditure from the committee or the candidate prior to the person becoming a candidate with an aggregate value of fifty dollars ($50.00) or more in an election cycle, together with the date, amount, and types of goods or services purchased;
(7) The name and address of any bank or other depository for funds used by the committee or the candidate prior to the person becoming a candidate;
(8) The details of any loan of money, letter of credit, line of credit, or commercial loan ("loan") made to the committee or the candidate prior to the person becoming a candidate during the reporting period, including identification of the lender or entity; identification of any endorser or guarantor; the amount guaranteed; the date the loan was made; the amount of the loan; the method of disposition; the balance due; the terms of interest and the total amount of interest, if any; and
(9) The details of any unpaid obligation of five hundred dollars ($500.00) or more which is at least thirty (30) days overdue and is not otherwise included as a contribution or contribution in-kind incurred during the reporting period, including the name and address of the person to whom the obligation is due; the due date of the obligation; the purpose of the obligation; and the total amount past due of the obligation.
(c) Frequency of reports for candidate committees, political action committees, and small donor committees. Candidate committees, political action committees, and small donor committees shall file reports with the clerk and recorder throughout the election cycle, with increasing frequency. Reports shall be filed beginning semiannually, then quarterly, then monthly, and shall be followed by pre-election reports approximately once every two (2) weeks, run-off election reports, a post-election report, and a year-end report. The reporting periods and schedule shall be as follows:
(1) Non-election years.
a. During the first two (2) years of an election cycle, each committee shall file semiannual reports. The first report shall cover January 1 to June 30 and is due on or before July 31. The second report shall cover July 1 to December 31 and is due on or before January 31 of the following year.
b. During the third year of an election cycle, each committee shall file quarterly reports due no later than the 15 th day after the end of the applicable quarter.
(2) General election year.
a. A monthly report for the period beginning January 1 to January 31, which shall be filed no later than February 5;
b. A monthly report for the period beginning February 1 to February 28, which shall be filed no later than March 5;
c. A pre-election report for the period beginning March 1 to March 14, which shall be filed no later than March 17; and
d. A pre-election report for the period of March 15 to the Wednesday before the general election, which shall be filed no later than the Friday before the general election.
(3) Run-off election period.
a. A pre-run-off election report for the period beginning the Thursday before the general election through April 30, which shall be filed no later than May 3;
b. A pre-run-off election report for the period beginning May 1 through the Wednesday before the run-off election, which shall be filed no later than the Friday before the run-off election;
c. A post-election report for the period beginning the Thursday before the run-off election to twenty-five (25) days after the run-off election, which shall be filed no later than thirty (30) days after the run-off election; and
d. A year-end report for the period beginning twenty-six (26) days after the run-off election through December 31, which shall be filed no later than January 31 of the following year.
(4) Special elections. Beginning in the month that a candidate is declared or a candidate committee is formed for the office, the following reports shall be filed:
a. A report for each month before the month preceding the special election, which shall be filed no later than the 5 th day of the following month;
b. A pre-election report for the period beginning the 1 st day of the month immediately preceding the election through the 14 th day of that month, which shall be filed no later than the 17 th day of that month;
c. A pre-election report for the period beginning on the 15 th day of the month immediately preceding the election through the Wednesday before the election, which shall be filed no later than the Friday before the election;
d. A post-election report for the period beginning on the Thursday before the election through the 25 th day after the election, which shall be filed no later than the 30 th day after the election; and
e. A year-end report for the period beginning on the 26 th day after the election through December 31, which shall be filed no later than January 31 of the following year.
(d) Frequency of reports for issue committees. Issue committees shall file reports with the clerk and recorder throughout the election cycle, with increasing frequency. Reports shall be filed beginning monthly and shall be followed by pre-election reports approximately once every two (2) weeks, along with a post-election report and a year-end report. The reporting periods and schedule shall be as follows:
(1) A report for each month before the month preceding the election, which shall be filed no later than the 5th day of the following month;
(2) A pre-election report for the period beginning on the 1 st day of the month immediately before the election through the 14 th day of that month, which shall be filed no later than the 17 th day of that month;
(3) A pre-election report for the period beginning on the 15 th day of the month immediately before the election through the Wednesday before the election, which shall be filed no later than the Friday before the election;
(4) A post-election report for the period beginning on the Thursday before the election through the 25 th day after the election, which shall be filed no later than the 30 th day after the election; and
(5) A year-end report for the period beginning on the 26 th day after the election through December 31, which shall be filed no later than January 31 st of the following year. Provided, however, in a year with two (2) or more elections at which (1) or more ballot issues or ballot questions may be voted on, the year-end report shall only include the period beginning on the 26 th day after the election through the end of that month and shall be filed no later than the 5 th day of the following month. Issue committees shall then resume monthly reports required by this section on the 1 st day of the following month and file the pre-election, post-election, and year-end reports required by this section for the second election.
(e) Major contribution reports. In addition to other reports required by this section, the committee's treasurer shall file a report with the clerk and recorder if the committee receives any contribution or contribution in-kind of one thousand dollars ($1,000.00) or more during the period beginning on the Thursday before the election through, and including, the Monday before the election. Notwithstanding the reporting requirements in subsection (g), such report shall be filed no later than twenty-four (24) hours after receipt of such contribution or contribution in-kind.
(f) Incomplete reports. If the clerk and recorder deems any report required by this section to be incomplete, the clerk and recorder may deem such report deficient, accept such report on a conditional basis and notify the committee treasurer as provided in section 15-45.
(g) Deadlines and posting. Reports required to be filed by this article shall be deemed timely filed if received by the clerk and recorder no later than 11:59 p.m. on the designated day. If a reporting deadline, other than the reporting deadlines for major contributions identified in this section or expenditures identified in section 15-39, falls on a weekend, legal holiday, or a City and County of Denver furlough day, the report shall be filed by the next business day. The clerk and recorder shall post all reports required by this article on the city's internet website no later than 5:00 p.m. on the business day following the deadline for submission of the report.
(Ord. No. 1676-24, § 1, 2-18-25)
Source: City and County of Denver, Revised Municipal Code and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/co/denver/codes/code_of_ordinances?nodeId=TITIIREMUCO_CH15EL_ARTIIICAFI_DIV1GECAFIRE_S15-37RERECACOISCOPOACCOSMDOCOFetched: 10/27/2026