North Carolina § 163-278 - 10A. Threshold of $1,000 for financial reports for certain candidates.

Full text of North Carolina North Carolina General Statutes § 163-278 — 10A. Threshold of $1,000 for financial reports for certain candidates., with citation guidance and answers to common questions.

§ 163-278. 10A. Threshold of $1,000 for financial reports for certain candidates.

Notwithstanding any other provision of this Chapter, a candidate for a county office, municipal office, local school board office, soil and water conservation district board of supervisors, or sanitary district board shall be exempted from the reports of contributions, loans, and expenditures required in G.S. 163-278.9(a), 163-278.40B, 163-278.40C, 163-278.40D, and 163-278.40E if to further the candidate's campaign that candidate: Does not receive more than one thousand dollars ($1,000) in contributions, and Does not receive more than one thousand dollars ($1,000) in loans, and Does not spend more than one thousand dollars ($1,000). The exemption from reporting in subsection (a) of this section applies to political party committees and affiliated party committees under the same terms as for candidates, except that the term "to further the candidate's campaign" does not relate to a political party committee's or an affiliated party committee's exemption, and all contributions, expenditures, and loans during an election shall be counted against the threshold amount for a political party committee or an affiliated committee. To qualify for the exemption from those reports, the candidate's treasurer shall file a certification that the candidate does not intend to receive in contributions or loans or expend more than one thousand dollars ($1,000) to further the candidate's campaign. The certification shall be filed with the Board at the same time the candidate files the candidate's Organizational Report as required in G.S. 163-278.7 , G.S. 163-278.9 , and G.S. 163-278.40 A. If the candidate's campaign is being conducted by a political committee which is handling all contributions, loans, and expenditures for the candidate's campaign, the treasurer of the political committee shall file a certification of intent to stay within the threshold amount. If the intent to stay within the threshold changes, or if the one-thousand-dollar ($1,000) threshold is exceeded, the treasurer shall immediately notify the Board and shall be responsible for filing all reports required in G.S. 163-278.9 and 163-278.40B, 163-278.40C, 163-278.40D, and 163-278.40E; provided that any contribution, loan, or expenditure which would have been required to be reported on an earlier report but for this section shall be included on the next report required after the intent changes or the threshold is exceeded. History (1987 (Reg. Sess., 1988), c. 1028, s. 2; c. 1081, s. 3; 1989, c. 449; c. 770, s. 53; 1997-515, s. 4(e); 2001-235, s. 3; 2009-534, s. 5; 2015-258, s. 3(f); 2017-6, s. 3; 2018-146, s. 3.1(a), (b).) Local Modification. - Town of Chapel Hill: 1999-255, s. 4. Editor's Note. - This section was recodified as now former G.S. 163A-1421 by Session Laws 2017-6, s. 3. Former G.S. 163A-1421 was then re-recodified as this section by Session Laws 2018-146, s. 3.1(a), effective January 31, 2019. The historical citation from the former section has been added to this section as re-recodified. Session Laws 2015-258, s. 3(t), as added by Session Laws 2015-264, s. 81(e), is a severability clause. Session Laws 2018-146, s. 3.1(b), effective January 31, 2019, repealed Session Laws 2017-6, s. 3, which had recodified this section. Effect of Amendments. - Session Laws 2009-534, s. 5, effective December 1, 2009, substituted "$1,000 for financial reports for certain candidates" for "$3,000 for Financial Reports" in the section heading; substituted "one thousand dollars ($1,000)" for "three thousand dollars ($3,000)" throughout the section; inserted "for a county office, municipal office, local school board office, soil and water conservation district board of supervisors, or sanitary district board" in the introductory language of subsection (a); substituted "one-thousand-dollar ($1,000) threshold" for "three thousand dollar ($3,000) threshold" in the third sentence of the second paragraph of subsection (a); substituted "The exemption from reporting" for "The exemption" at the beginning of subsection (b); and made gender neutral changes throughout the section. Session Laws 2015-258, s. 3(f), effective September 30, 2015, and applicable to contributions and expenditures made on or after that date, rewrote subsection (b) to insert language pertaining to affiliated party committees.

Source: official North Carolina text · Last verified 2026-08-27

Frequently Asked Questions About North Carolina § 163-278

What does North Carolina General Statutes § 163-278 cover?

Section 163-278 ("10A. Threshold of $1,000 for financial reports for certain candidates.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite North Carolina § 163-278?

A common citation format is "North Carolina General Statutes § 163-278" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of North Carolina law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.

How does North Carolina § 163-278 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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