Instructions For Form 8871 - Political Organization Notice Of Section 527 Status printable pdf download

Instructions for Form 8871

Department of the Treasury

Internal Revenue Service

(Rev. February 2011)

Political Organization Notice of Section 527 Status

due date falls on a Saturday, Sunday, or legal holiday,

Section references are to the Internal Revenue Code unless

the organization may file on the next business day. See

otherwise noted.

Pub. 4216, Political Organization Filing and Disclosure,

General Instructions

Filing Process User Guide, for more information.

Note. An organization that has not filed an initial Form

Purpose of Form

8871 because it reasonably expected its annual gross

receipts to always be less than $25,000 must file an initial

Political organizations must use Form 8871 to notify the

Form 8871 within 30 days of reaching $25,000 in annual

IRS that the organization is to be treated as a tax-exempt

gross receipts.

section 527 organization. The IRS is required to make

publicly available on the Internet and at its offices a list of

To Report a Material Change or Termination

the organizations that file Form 8871 (including the

organization’s mailing address, email address, custodian

In general, an organization must file an amended Form

8871 within 30 days after the occurrence of the material

of records, and contact person as shown on Form 8871).

change being reported. An organization must file a final

Political organizations must also use Form 8871 to

Form 8871 within 30 days of termination. If the due date

notify the IRS of any material change in the information

falls on a Saturday, Sunday, or legal holiday, the

reported on a previously filed Form 8871.

organization may file on the next business day. See Pub.

4216, Political Organization Filing and Disclosure, Filing

Definitions

Process User Guide, for more information.

Political organization

Where and How To File

Political organization means a party, committee,

Section 527(i)(1)(A) requires that the organization file

association, fund, or other organization (whether or not

Form 8871 electronically. The paper version of Form

incorporated) organized and operated primarily for the

8871 is obsolete. File Form 8871 online at

purpose of directly or indirectly accepting contributions or

(IRS Keyword: political orgs).

making expenditures, or both, for an exempt function.

A first-time user electronically submitting an initial

Exempt function

Form 8871 will be instructed to print, sign, and mail a

Form 8453-X, Political Organization Declaration for

Exempt function means the function of influencing or

Electronic Filing of Notice of Section 527 Status, to the

attempting to influence the selection, nomination,

IRS. An authorized official must sign and date Form

election, or appointment of any individual to any federal,

8453-X. Send the completed Form 8453-X to:

state, or local public office or office in a political

organization, or the election of the Presidential or Vice

Department of the Treasury

Presidential electors, whether or not such individual or

Internal Revenue Service

electors are selected, nominated, elected, or appointed. It

Ogden, UT 84201

also includes expenditures made relating to one of these

Upon receipt of Form 8453-X, the IRS will mail to the

offices, which if incurred by the individual, would be

organization a username and password that must be

allowable as a business deduction under section 162(a).

used to file an amended or final Form 8871 or to

electronically file Form 8872, Political Organization

Who Must File

Report of Contributions and Expenditures.

Every political organization that is to be treated as a

Who Must Sign

tax-exempt political organization under the rules of

section 527 must file Form 8871, except for:

Form 8871 must be signed by an official authorized by

•

An organization that reasonably expects its annual

the organization to sign this notice.

gross receipts to always be less than $25,000,

•

Effect of Failure To File Form 8871

A political committee required to report under the

Federal Election Campaign Act of 1971 (2 U.S.C. 431 et

An organization that is required to file Form 8871, but

seq.),

fails to do so on a timely basis, will not be treated as a

•

A political committee of a state or local candidate,

tax-exempt section 527 organization for any period

•

A state or local committee of a political party, or

before the date Form 8871 is filed. In addition, the

•

A tax-exempt organization described in section 501(c)

taxable income of the organization for that period (or,

that is treated as having political organization taxable

where there is a material change and a failure to timely

income under section 527(f)(1).

file an amended Form 8871, for the period beginning on

the date the change occurred and ending on the date on

When To File

which the amended Form 8871 is filed) is subject to tax

and must be reported on Form 1120-POL. The tax will be

Initial Filing

computed by including its exempt function income (minus

Form 8871 must be electronically filed within 24 hours of

any deductions directly connected with the production of

the date on which the organization was established. If the

that income).

Cat. No. 35287H

Instructions For Form 8871 - Political Organization Notice Of Section 527 Status

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