FRANCHISE TAX BOARD

$2.93M 2025-2026 cycle

FRANCHISE TAX BOARD is a political services platform. In the 2025-2026 cycle FRANCHISE TAX BOARD was paid $2.93M across 615 client committees, of which $341 flowed through Independent Expenditures rather than direct committee payments.

Infrastructure platform ● Recent
Infrastructure platform. FRANCHISE TAX BOARD processes campaigns broadly; the client list below reflects platform usage, not vendor-relationship density. Use the per-client spend column to find committees where FRANCHISE TAX BOARD is a meaningful spend line, not just a transaction account.

Part I Identity

Stable facts about this entity. These figures do not change as you adjust the timeframe in Part II.

Source split

$2.93M = $2.93M (Schedule B) + $341 (Independent Expenditures)
Schedule B
direct committee payments
$2,934,385 2,218 rows 100.0%
Independent Expenditures
money this entity spent supporting candidates, NOT a committee paying them
$341 4 rows 0.0%
Activity span ALL TIME
Jan 11, 2000 → May 6, 2026
spans 26.3 years
Disbursements ALL TIME
2,218
Schedule B + IE rows
Client committees ALL TIME
615
distinct payers

Part II Activity in selected window

One timeframe control governs all three panels below. Change it once and the trajectory, top buyers, and party breakdown all update together.

Spend trajectory

Monthly spend to this vendor over the last 12 months.

Jun 2025 May 2026
$303K across 12 months
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Top buyers

Two views of the same data — diagram and table share the time-window control and the same top-buyers slice. Click "View all buyers in research" to drill in with the matching date range.

No buyer activity in this window.

VIEW 1 DIAGRAM DECORATIVE

Top buyers last 3 months · top 10

COMMITTEE TO EXPAND THE MIDDLE CLASS … $21K Other / Unclassified · 1 txn 890106 $19K Legal & Compliance · 1 txn KOUNALAKIS FOR LIEUTENANT GOVERNOR 20… $17K Other / Unclassified · 1 txn CALIFORNIA REAL ESTATE POLITICAL ACTI… $15K Other / Unclassified · 1 txn BUILDING A PROSPEROUS FUTURE FOR CALI… $15K Other / Unclassified · 1 txn UBER INNOVATION POLITICAL ACTION COMM… $15K — · 1 txn TING FOR TREASURER 2026; PHIL $12K Legal & Compliance · 1 txn SOUTHERN CALIFORNIA DISTRICT COUNCIL … $9K Other / Unclassified · 1 txn CALIFORNIA ALLIANCE OF FAMILY OWNED B… $9K Other / Unclassified · 1 txn 963026 $8K Legal & Compliance · 1 txn FT FRANCHISE TAX BOARD
VIEW 1 DIAGRAM DECORATIVE

Top buyers last 6 months · top 10

COMMITTEE TO EXPAND THE MIDDLE CLASS … $21K Other / Unclassified · 1 txn 890106 $19K Legal & Compliance · 1 txn KOUNALAKIS FOR LIEUTENANT GOVERNOR 20… $17K Other / Unclassified · 1 txn CALIFORNIA REAL ESTATE POLITICAL ACTI… $15K Other / Unclassified · 1 txn BUILDING A PROSPEROUS FUTURE FOR CALI… $15K Other / Unclassified · 1 txn UBER INNOVATION POLITICAL ACTION COMM… $15K — · 1 txn TING FOR TREASURER 2026; PHIL $12K Legal & Compliance · 1 txn SOUTHERN CALIFORNIA DISTRICT COUNCIL … $9K Other / Unclassified · 1 txn CALIFORNIA ALLIANCE OF FAMILY OWNED B… $9K Other / Unclassified · 1 txn 963026 $8K Legal & Compliance · 1 txn FT FRANCHISE TAX BOARD
VIEW 1 DIAGRAM DECORATIVE

Top buyers last 12 months · top 10

COMMITTEE TO EXPAND THE MIDDLE CLASS … $21K Other / Unclassified · 1 txn 890106 $19K Legal & Compliance · 1 txn KOUNALAKIS FOR LIEUTENANT GOVERNOR 20… $17K Other / Unclassified · 1 txn CALIFORNIA REAL ESTATE POLITICAL ACTI… $15K Other / Unclassified · 1 txn BUILDING A PROSPEROUS FUTURE FOR CALI… $15K Other / Unclassified · 1 txn UBER INNOVATION POLITICAL ACTION COMM… $15K — · 1 txn TING FOR TREASURER 2026; PHIL $12K Legal & Compliance · 1 txn NEWSOM FOR CALIFORNIA GOVERNOR 2022 $11K Wages & Payroll · 1 txn SOUTHERN CALIFORNIA DISTRICT COUNCIL … $9K Other / Unclassified · 1 txn CALIFORNIA ALLIANCE OF FAMILY OWNED B… $9K Other / Unclassified · 1 txn FT FRANCHISE TAX BOARD
VIEW 1 DIAGRAM DECORATIVE

Top buyers last 18 months · top 10

PORTER, KATHERINE $215K Wages & Payroll · 2 txns 890106 $41K Legal & Compliance · 2 txns CALIFORNIA REAL ESTATE POLITICAL ACTI… $32K Other / Unclassified · 2 txns BUILDING A PROSPEROUS FUTURE FOR CALI… $32K Other / Unclassified · 2 txns SCHIFF, ADAM $27K Legal & Compliance · 1 txn COMMITTEE TO EXPAND THE MIDDLE CLASS … $22K Other / Unclassified · 2 txns CAMPAIGN FOR DEMOCRACY PAC $22K Wages & Payroll · 1 txn 963026 $21K Legal & Compliance · 2 txns SOUTHERN CALIFORNIA DISTRICT COUNCIL … $20K Other / Unclassified · 3 txns TING FOR TREASURER 2026; PHIL $20K Legal & Compliance · 2 txns FT FRANCHISE TAX BOARD
VIEW 1 DIAGRAM DECORATIVE

Top buyers last 24 months · top 10

PORTER, KATHERINE $215K Wages & Payroll · 2 txns 890106 $41K Legal & Compliance · 2 txns CALIFORNIA REAL ESTATE POLITICAL ACTI… $32K Other / Unclassified · 2 txns BUILDING A PROSPEROUS FUTURE FOR CALI… $32K Other / Unclassified · 2 txns SCHIFF, ADAM $27K Legal & Compliance · 1 txn COMMITTEE TO EXPAND THE MIDDLE CLASS … $22K Other / Unclassified · 2 txns 972104 $22K Other / Unclassified · 3 txns CAMPAIGN FOR DEMOCRACY PAC $22K Wages & Payroll · 1 txn 963026 $21K Legal & Compliance · 2 txns SOUTHERN CALIFORNIA DISTRICT COUNCIL … $20K Other / Unclassified · 3 txns FT FRANCHISE TAX BOARD

By party

Revenue by party

98% D
D · 98%
R · 2%
PartyAmount%
Democratic $505,582 17.23%
Republican $9,549 0.33%
Non-partisan $2,419,596 82.45%

Part III Reference tables

Full all-time and cycle-to-date data.

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Cycle-over-cycle trajectory

2017201820192020202120222023202420252026 Q1 2017 (2016 cycle): $5KQ1 2017 (2018 cycle): $3KQ2 2017 (2016 cycle): $9KQ2 2017 (2018 cycle): $11KQ3 2017 (2016 cycle): $2KQ3 2017 (2018 cycle): $15KQ4 2017 (2016 cycle): $1KQ4 2017 (2018 cycle): $3KQ1 2018 (2018 cycle): $10KQ2 2018 (2018 cycle): $27KQ3 2018 (2018 cycle): $2KQ4 2018 (2018 cycle): $4KQ1 2019 (2018 cycle): $9KQ1 2019 (2020 cycle): $5KQ2 2019 (2018 cycle): $33KQ2 2019 (2020 cycle): $21KQ3 2019 (2018 cycle): $648Q4 2019 (2018 cycle): $17Q4 2019 (2020 cycle): $8KQ1 2020 (2020 cycle): $7KQ2 2020 (2020 cycle): $15KQ3 2020 (2020 cycle): $72KQ4 2020 (2020 cycle): $2KQ1 2021 (2020 cycle): $6KQ1 2021 (2022 cycle): $2KQ2 2021 (2020 cycle): $30KQ2 2021 (2022 cycle): $33KQ3 2021 (2020 cycle): $7KQ3 2021 (2022 cycle): $985Q4 2021 (2020 cycle): $703Q1 2022 (2022 cycle): $7KQ2 2022 (2022 cycle): $32KQ3 2022 (2022 cycle): $3KQ4 2022 (2022 cycle): $5KQ1 2023 (2022 cycle): $1KQ1 2023 (2024 cycle): $161Q2 2023 (2022 cycle): $16KQ2 2023 (2024 cycle): $22KQ3 2023 (2022 cycle): $3KQ3 2023 (2024 cycle): $1KQ4 2023 (2022 cycle): $6KQ4 2023 (2024 cycle): $1KQ1 2024 (2024 cycle): $48KQ2 2024 (2024 cycle): $211KQ2 2024 (2026 cycle): $277Q3 2024 (2024 cycle): $4KQ4 2024 (2024 cycle): $8KQ1 2025 (2024 cycle): $58KQ1 2025 (2026 cycle): $1KQ2 2025 (2024 cycle): $123KQ2 2025 (2026 cycle): $333KQ3 2025 (2024 cycle): $16KQ4 2025 (2024 cycle): $3KQ4 2025 (2026 cycle): $3KQ1 2026 (2026 cycle): $117KQ2 2026 (2026 cycle): $159K Q1Q2Q3Q4Q1Q3Q1Q2Q3Q4Q2Q4Q1Q2Q3Q1Q3Q1Q2Q3Q4Q1Q2Q4Q1Q2Q4Q1Q2 $333K

current cycle earlier election cycle off-cycle year quarterly · 10 years

Per-quarter totals
Year Q Cycle Total Txns Top buyer · share Top category · share Cum. (cycle) YoY %
2017 Q1 2016 $5K 11 LOCKYER FOR LIEUTENANT GOVE… 22% Other / Unclassified 51% $5K
2017 Q1 2018 $3K 6 SCHIFF, ADAM 41% Wages & Payroll 72% $3K
2017 Q2 2016 $9K 9 PORTANTINO FOR SENATE 2016,… 62% Wages & Payroll 69% $14K
2017 Q2 2018 $11K 6 BECERRA, XAVIER 93% Wages & Payroll 93% $14K
2017 Q3 2016 $2K 5 890106 41% Legal & Compliance 83% $17K
2017 Q3 2018 $15K 5 BECERRA, XAVIER 90% Wages & Payroll 99% $30K
2017 Q4 2016 $1K 7 810614 63% Other / Unclassified 63% $18K
2017 Q4 2018 $3K 2 C00350520 87% Other / Unclassified 87% $32K
2018 Q1 2018 $10K 14 790708 19% Other / Unclassified 38% $42K
2018 Q2 2018 $27K 20 890106 33% Other / Unclassified 52% $69K
2018 Q3 2018 $2K 10 CALIFORNIA NEIGHBORHOOD EMP… 52% Other / Unclassified 93% $71K
2018 Q4 2018 $4K 13 910256 30% Other / Unclassified 67% $76K
2019 Q1 2018 $9K 7 890268 45% Other / Unclassified 68% $84K +73%
2019 Q1 2020 $5K 4 HONDA, MIKE 72% Legal & Compliance 88% $5K +60%
2019 Q2 2018 $33K 12 890106 43% Other / Unclassified 50% $117K +250%
2019 Q2 2020 $21K 12 CALIFORNIA REAL ESTATE POLI… 47% Other / Unclassified 52% $26K +86%
2019 Q3 2018 $648 3 782349 71% Wages & Payroll 89% $118K -69%
2019 Q4 2018 $17 2 NATIONAL UNION OF HEALTHCAR… 59% Other / Unclassified 59% $118K -99%
2019 Q4 2020 $8K 3 SCHIFF, ADAM 77% Wages & Payroll 77% $34K +201%
2020 Q1 2020 $7K 10 810830 29% Other / Unclassified 96% $40K -36%
2020 Q2 2020 $15K 15 SHERMAN, BRAD 31% Wages & Payroll 68% $55K -45%
2020 Q3 2020 $72K 28 890106 26% Other / Unclassified 54% $127K +3640%
2020 Q4 2020 $2K 9 DEMOCRACY DEFENSE ACTION 41% Other / Unclassified 56% $129K -54%
2021 Q1 2020 $6K 4 GATTO FOR LT. GOVERNOR 2022… 41% Other / Unclassified 59% $135K -32%
2021 Q1 2022 $2K 6 BUTTAR, SHAHID 37% Wages & Payroll 63% $2K -52%
2021 Q2 2020 $30K 10 COMMITTEE FOR CALIFORNIA 45% Other / Unclassified 70% $165K -9%
2021 Q2 2022 $33K 15 HARDER, JOSH 42% Wages & Payroll 68% $35K +54%
2021 Q3 2020 $7K 3 782349 52% Wages & Payroll 52% $172K +936%
2021 Q3 2022 $985 4 HARDER, JOSH 70% Wages & Payroll 70% $36K
2021 Q4 2020 $703 3 890268 79% Other / Unclassified 100% $172K +4034%
2022 Q1 2022 $7K 9 COMMITTEE FOR CALIFORNIA 68% Other / Unclassified 90% $43K +11%
2022 Q2 2022 $32K 26 HARDER, JOSH 30% Wages & Payroll 53% $75K +117%
2022 Q3 2022 $3K 6 782349 53% Wages & Payroll 64% $78K -96%
2022 Q4 2022 $5K 10 CARBAJAL, SALUD O. 39% Other / Unclassified 53% $83K +144%
2023 Q1 2022 $1K 2 930974 81% Other / Unclassified 81% $84K -79%
2023 Q1 2024 $161 1 CARBAJAL, SALUD O. 100% Wages & Payroll 100% $161 -93%
2023 Q2 2022 $16K 12 890106 44% Legal & Compliance 54% $100K -47%
2023 Q2 2024 $22K 7 HARDER, JOSH 36% Wages & Payroll 66% $22K -33%
2023 Q3 2022 $3K 3 741733 65% Other / Unclassified 100% $103K -57%
2023 Q3 2024 $1K 1 C00843029 100% Fundraising 100% $23K +7%
2023 Q4 2022 $6K 4 972104 84% Other / Unclassified 86% $108K +693%
2023 Q4 2024 $1K 1 C00636571 100% Wages & Payroll 100% $25K
2024 Q1 2024 $48K 48 BUILDING A PROSPEROUS FUTUR… 22% Other / Unclassified 91% $72K +554%
2024 Q2 2024 $211K 43 SCHIFF, ADAM 48% Legal & Compliance 54% $283K +556%
2024 Q2 2026 $277 1 WIENER, SCOTT 100% Legal & Compliance 100% $277
2024 Q3 2024 $4K 5 741733 59% Other / Unclassified 100% $287K +54%
2024 Q4 2024 $8K 3 972104 84% Other / Unclassified 100% $296K +74%
2025 Q1 2024 $58K 54 COALITION TO RESTORE CALIFO… 16% Other / Unclassified 100% $354K +4502%
2025 Q1 2026 $1K 3 LOW, EVAN 41% Other / Unclassified 73% $2K +679%
2025 Q2 2024 $123K 39 890106 18% Other / Unclassified 66% $476K +680%
2025 Q2 2026 $333K 28 PORTER, KATHERINE 65% Wages & Payroll 82% $334K +1416%
2025 Q3 2024 $16K 6 NEWSOM FOR CALIFORNIA GOVER… 67% Wages & Payroll 67% $492K +455%
2025 Q4 2024 $3K 5 NORTHERN CALIFORNIA CARPENT… 64% Other / Unclassified 100% $496K -45%
2025 Q4 2026 $3K 2 NORTH COAST STATES REGIONAL… 65% Legal & Compliance 100% $337K +110%
2026 Q1 2026 $117K 31 COMMITTEE TO EXPAND THE MID… 18% Other / Unclassified 61% $455K +145%
2026 Q2 2026 $159K 67 KOUNALAKIS FOR LIEUTENANT G… 10% Other / Unclassified 66% $614K -24%
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Revenue by service category

No category revenue in this window.

Revenue by service category

last 3 months · hover bars for cycle context
Legal & Compliance — cycle-to-date Total: $593K across 268 disbursements (avg $2K/check) Top buyer: 890106 (23% of category) Last paid: 2mo ago · +272% vs prior cycle Legal & Compliance $44K Wages & Payroll — cycle-to-date Total: $1.11M across 685 disbursements (avg $2K/check) Top buyer: PORTER, KATHERINE (21% of category) Last paid: 8w ago · +1949% vs prior cycle Wages & Payroll $4K

Revenue by service category

last 6 months · hover bars for cycle context
Legal & Compliance — cycle-to-date Total: $593K across 268 disbursements (avg $2K/check) Top buyer: 890106 (23% of category) Last paid: 2mo ago · +272% vs prior cycle Legal & Compliance $44K Wages & Payroll — cycle-to-date Total: $1.11M across 685 disbursements (avg $2K/check) Top buyer: PORTER, KATHERINE (21% of category) Last paid: 8w ago · +1949% vs prior cycle Wages & Payroll $4K

Revenue by service category

last 12 months · hover bars for cycle context
Legal & Compliance — cycle-to-date Total: $593K across 268 disbursements (avg $2K/check) Top buyer: 890106 (23% of category) Last paid: 2mo ago · +272% vs prior cycle Legal & Compliance $52K Wages & Payroll — cycle-to-date Total: $1.11M across 685 disbursements (avg $2K/check) Top buyer: PORTER, KATHERINE (21% of category) Last paid: 8w ago · +1949% vs prior cycle Wages & Payroll $15K

Revenue by service category

last 18 months · hover bars for cycle context
Wages & Payroll — cycle-to-date Total: $1.11M across 685 disbursements (avg $2K/check) Top buyer: PORTER, KATHERINE (21% of category) Last paid: 8w ago · +1949% vs prior cycle Wages & Payroll $288K Legal & Compliance — cycle-to-date Total: $593K across 268 disbursements (avg $2K/check) Top buyer: 890106 (23% of category) Last paid: 2mo ago · +272% vs prior cycle Legal & Compliance $131K

Revenue by service category

last 24 months · hover bars for cycle context
Wages & Payroll — cycle-to-date Total: $1.11M across 685 disbursements (avg $2K/check) Top buyer: PORTER, KATHERINE (21% of category) Last paid: 8w ago · +1949% vs prior cycle Wages & Payroll $289K Legal & Compliance — cycle-to-date Total: $593K across 268 disbursements (avg $2K/check) Top buyer: 890106 (23% of category) Last paid: 2mo ago · +272% vs prior cycle Legal & Compliance $131K
Per-category breakdown · cycle-to-date
Category Total spend Txns Avg check % of total Top buyer · share Last paid
Other / Unclassified $1,162,313 1,208 $962 40.4% CALIFORNIA REAL ESTATE POLI… 8% 6w ago
Wages & Payroll $1,111,211 685 $2K 38.6% PORTER, KATHERINE 21% 8w ago
Legal & Compliance $592,802 268 $2K 20.6% 890106 23% 2mo ago
Admin & Office $4,402 4 $1K 0.2% REPAIR CALIFORNIA SPONSORED… 70% 7y ago
Fundraising $4,003 21 $191 0.1% BUTTAR, SHAHID 52% 2y ago
Digital $1,159 4 $290 0.0% JUSTICE PAC BY LA DEFENSA, … 63% 2y ago
Field & Voter Contact $759 1 $759 0.0% LIFT UP CONTRA COSTA ACTION… 100% 3y ago
Strategy & Research $485 1 $485 0.0% NIJMEH, CHARLENE CONCEPCION 100% 2y ago
Print & Mail $50 1 $50 0.0% 950674 100% 11y ago
Contributions & Transfers -$252 1 $-252 -0.0% CALIFORNIA ASSOCIATION OF M… 0% 13mo ago
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Client retention

Sticky-relationship signal: how many clients keep coming back across cycles vs one-time buyers.

124
Anchor clients 3+ cycles
$1,825,303 · 62% of revenue
129
Repeat clients 2 cycles
$671,043 · 23% of revenue
361
One-time clients 1 cycle
$438,039 · 15% of revenue
Top 20 anchor clients · all-time
Client Cycles All-time spend Txns First paid Last paid
962636 3 $205,511 5 2001-10-10 2005-05-17
910475 5 $150,640 118 2000-03-15 2009-06-01
890106 13 $144,723 30 2000-08-15 2026-03-20
SCHIFF, ADAM 5 $140,964 9 2017-03-21 2025-04-11
CALIFORNIA REAL ESTATE POLITICAL ACTION COMMITTEE/FEDERAL - CALIFORNIA ASSOCIATION OF REALTORS 5 $91,789 11 2017-04-04 2026-03-20
741666 12 $79,322 54 2000-07-25 2025-05-23
LOCKYER FOR TREASURER 2010 4 $77,201 6 2008-03-13 2014-03-05
BUILDING A PROSPEROUS FUTURE FOR CALIFORNIA FACILITATED BY AGRICULTURAL COUNCIL OF CALIFORNIA, SPONSORED BY LAND O' LAKES, INC. 3 $43,567 4 2023-04-17 2026-03-18
746194 6 $43,529 15 2000-12-31 2025-12-31
COMMITTEE FOR CALIFORNIA 3 $43,162 4 2020-07-09 2024-04-08
HARDER, JOSH 4 $41,946 8 2020-07-13 2025-04-14
BECERRA, XAVIER 5 $36,404 14 2017-04-11 2025-04-17
963026 10 $35,070 12 2002-03-31 2026-03-20
972104 8 $31,486 13 2000-10-05 2025-04-09
983470 8 $28,223 17 2000-03-13 2015-03-16
KOUNALAKIS FOR LIEUTENANT GOVERNOR 2022; RE-ELECT ELENI 3 $24,993 5 2022-03-25 2026-04-14
741504 6 $24,485 9 2017-03-08 2026-04-13
LOCKYER COMMITTEE, THE 3 $23,566 4 2001-07-31 2004-03-12
741733 6 $22,885 10 2015-06-17 2026-04-02
890268 7 $21,130 17 2015-03-11 2026-04-08
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Geographic concentration

Where this vendor's clients are based — federal committees by state, plus implicit jurisdiction for CA and TX state filers.

State   Total spend % of revenue Clients
CA
$2,722,093 92.8% 598
DC
$178,437 6.1% 4
Unknown
$32,735 1.1% 10
OR
$821 0.0% 1
TX
$300 0.0% 1
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Notable disbursements

5 largest all-time · 5 largest in the current cycle · 5 most recent. Each row earns its place.

Reason Date Filer Category Purpose Amount
Largest all-time 2025-04-11 PORTER, KATHERINE Wages & Payroll TAXES $199,901
Largest all-time 2002-07-15 962636 Wages & Payroll Taxes $120,609
Largest all-time 2024-04-15 SCHIFF, ADAM Legal & Compliance INCOME TAX $100,476
Largest all-time 2003-01-31 962636 Wages & Payroll Taxes $42,000
Largest all-time 2008-01-04 910475 Wages & Payroll Payroll Tax $40,869
Largest this cycle 2025-04-11 SCHIFF, ADAM Legal & Compliance INCOME TAX $27,015
Largest this cycle 2025-04-08 CAMPAIGN FOR DEMOCRACY PAC Wages & Payroll TAXES $21,515
Largest this cycle 2026-03-11 COMMITTEE TO EXPAND THE MIDDLE CLASS CANDIDATE COMMITTEE SPONSORED BY AIRBNB, INC. Other / Unclassified STATE TAX PAYMENT $20,748
Largest this cycle 2026-03-20 890106 Legal & Compliance INCOME TAX PAYMENT $18,759
Recent 2026-04-23 743107 $2,339
Recent 2026-04-23 GABRIEL FOR ASSEMBLY 2026; JESSE Other / Unclassified $2,288
Recent 2026-05-06 FONG FOR ASSEMBLY 2026; MIKE Income Tax Return - 2025 - Form 100 - #95-1421821 $1,884
Recent 2026-04-15 HART FOR ASSEMBLY 2026; GREGG Wages & Payroll Taxes $926
Recent 2026-05-06 FONG FOR ASSEMBLY 2026; MIKE Income Tax Return - 2025 - Form 100 - #33-2437354 $358
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