Instructions For Form 8872 (Rev. 2014) (Page 4 of 4) in pdf

Purpose

The organization must list on Schedule B each recipient to

whom it made expenditures during the calendar year if:

Describe the purpose of each separate expenditure.

The aggregate amount of expenditures made to that

person during the calendar year as of the end of this

Non-Disclosed Amounts

reporting period was at least $500, and

As the last entry on Schedule B, list the aggregate amount of

Any of those expenditures were made during this reporting

expenditures that are required to be reported on this

period.

schedule for which the organization does not disclose all of

the information required under section 527(j). Enter

Treat expenditures as made if the organization has

“Withheld” as the recipient's name and as the purpose. If

contracted or is otherwise obligated to make the expenditure.

filing electronically, enter the organization's address, the date

In-kind expenditures must be included. These

of the report, and “N/A” for occupation and employer. This

expenditures may be identified by including “(In-kind)” in the

amount is subject to the penalty for the failure to provide all

the information required. See Penalty for details, earlier.

purpose field.

As an entry on the last page of Schedule B, enter the total

Paperwork Reduction Act Notice. We ask for the

amount of all expenditures paid to recipients whose

information on this form to carry out the Internal Revenue

aggregate receipts were less than $500 and are not reported

laws of the United States. If the organization is required to

elsewhere. Enter “Aggregate below Threshold” instead of the

report contributions accepted and expenditures made as

recipient's name. If filing electronically, also enter the

required by section 527(j), you are required to give us the

organization's address and the last day of the reporting

information. We need it to ensure that you are complying with

period (for example, Jan. 31); and enter “N/A” for employer,

these laws.

occupation, and date.

You are not required to provide the information requested

Do not include any independent expenditures. An

on a form that is subject to the Paperwork Reduction Act

independent expenditure means an expenditure by

unless the form displays a valid OMB control number. Books

a person for a communication expressly advocating

or records relating to a form or its instructions must be

CAUTION

the election or defeat of a clearly identified candidate that is

retained as long as their contents may become material in

not made with the cooperation or prior consent of, in

the administration of any Internal Revenue law. The rules

consultation with, or at the request or suggestion of a

governing the confidentiality of Form 8872 are covered in

candidate or agent or authorized committee of a candidate.

section 6104.

The time needed to complete and file the form will vary

Name of Recipient's Employer

depending on individual circumstances. The estimated

If the recipient is an individual, enter the name of the

average time is:

organization or person by whom the recipient is employed

(and not the name of his or her supervisor). If the individual is

Recordkeeping

9 hr., 48 min.

. . . . . . . . . . . . . . . . . . . . . .

self-employed, enter "Self-employed." If the individual is not

Learning about the law or the form

24 min.

. . . . . .

employed, enter “Not employed.” If filing electronically and

the recipient is not an individual, enter “N/A.”

Preparing and sending the form to the

IRS

34 min.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recipient's Occupation

If you have suggestions for making this form simpler, we

If the recipient is an individual, enter the principal job title or

would be happy to hear from you. You can send us

position of that recipient. If the individual is self-employed,

comments from Click on “More

enter the principal job title or position of that recipient. If the

Information” and then on “Give us feedback.” Or you can

individual is not employed, enter a descriptive title to explain

send your comments to Internal Revenue Service, Tax Forms

the individual's status such as “Volunteer.” If filing

and Publications Division, 1111 Constitution Ave. NW,

electronically and the recipient is not an individual, enter

IR-6526, Washington, DC 20224.

“N/A.”

Do not send Form 8872 to this address. Instead, see

Amount of Each Expenditure Reported for This

Where and How To File, earlier.

Period

Although we cannot respond individually to each comment

Report each separate expenditure made to any person

received, we do appreciate your feedback and will consider

during the calendar year that was not reported in a prior

your comments as we revise our tax forms and instructions.

reporting period. If the expenditure is an in-kind expenditure,

report the fair market value of the expenditure.

-4-

Instructions For Form 8872 (Rev. 2014) Page 4

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