The Form 460 is filed by recipient committees to report expenditures and contributions. The Form 460 can be used to file a preelection statement, semi-annual statement, quarterly statement, termination statement, special odd-year report, or an amendment to a previously filed statement.

The Form 470 is filed by officeholders and candidates who do not have a controlled committee, do not receive contributions totaling $2,000 or more during the calendar year, and do not spend $2,000 or more during the calendar year.

www.fppc.ca.gov/forms.html