Instructions For Form 8872 (Rev. November 2002)
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4Department of the Treasury
Instructions for Form 8872
Internal Revenue Service
(Rev. November 2002)
Political Organization
Report of Contributions and Expenditures
Section references are to the Internal Revenue Code unless otherwise noted.
same manner that organizations must make Form 8872
General Instructions
available for public inspection.
For additional information, including the prohibition of
Changes To Note
involvement in the organization of a Federal candidate or
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office holder, see section 527(e)(5).
Qualified state and local political organizations are no
longer required to file Form 8872. See Who Must File
When To File
below for details.
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The date of contributions must be included on
Due dates for Form 8872 vary depending on whether the
Schedule A, and the date and purpose of expenditures
form is due for a reporting period that occurs during:
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must be included on Schedule B.
A calendar year in which a regularly scheduled
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Beginning with Forms 8872 required to be filed on or
election is held or
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after June 30, 2003, organizations that have, or have
Any other calendar year.
reason to expect, contributions or expenditures
Note: If any due date falls on a Saturday, Sunday, or
exceeding $50,000 in the calendar year must file Form
legal holiday, the organization may file on the next
8872 electronically. See Where and How To File on
business day.
page 2 for details.
Election means:
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Purpose of Form
A general, special, primary, or runoff election for a
Federal office,
Unless an exception applies (see Who Must File below),
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A convention or caucus of a political party which has
a tax-exempt section 527 political organization must file
authority to nominate a candidate for Federal office,
Form 8872 to report certain contributions received and
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A primary election held for the selection of delegates to
expenditures made. Generally, an organization that is
a national nominating convention of a political party, or
required to file Form 8872 also must file Form 8871,
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A primary election held for the expression of a
Political Organization Notice of Section 527 Status, within
preference for the nomination of individuals for election to
24 hours of the organization’s formation.
the office of President.
General election means:
Note: The organization is not required to report
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An election for a Federal office held in even numbered
contributions accepted or expenditures made after July 1,
years on the Tuesday following the first Monday in
2000, if they were received or made under a contract
November or
entered into before July 2, 2000.
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An election held to fill a vacancy in a Federal office
(i.e., a special election) that is intended to result in the
Who Must File
final selection of a single individual to the office at stake
Every section 527 political organization that accepts a
in a general election.
contribution or makes an expenditure for an exempt
Calendar Years That Include a Regularly
function during the calendar year must file Form 8872,
except:
Scheduled Election
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A political organization that is not required to file Form
The organization may opt to file its reports on either a
8871,
quarterly or monthly basis, but it must file on the same
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A political organization that is subject to tax on its
basis for the entire calendar year.
income because it did not file or amend a Form 8871, or
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Quarterly reports. File the first report for the first
A qualified state or local political organization.
quarter of the calendar year in which the organization
A qualified state or local political organization is a
accepts a contribution or makes an expenditure.
political organization that meets the following
Quarterly reports are due by the 15th day after the last
requirements:
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day of each calendar quarter, except the year-end report
The organization’s exempt functions are solely for the
which is due by January 31 of the following year. In
purpose of influencing or attempting to influence the
addition, the organization may have to file a pre-election
selection, nomination, election, or appointment of any
report, a post-general election report, or both, as
individual to any state or local political office or office in a
explained below.
state or local political organization.
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The organization is subject to state law that requires it
Monthly reports. File the first report for the first month
to report information that is similar to that required on
of the calendar year in which the organization accepts a
Form 8872.
contribution or makes an expenditure. Reports are due
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The organization files the required reports with the
by the 20th day after the end of the month. This report
state.
must reflect all reportable contributions accepted and
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The state makes such reports public and the
expenditures made during the month for which the report
organization makes them open to public inspection in the
is being filed. No monthly reports are due for October and
Cat. No. 30584F
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