Userid: CPM Schema: Leadpct: 100% Pt. size: 9.5 Draft Ok to Print instrx AH XSL/XML Fileid: … ns/I8872/202010/A/XML/Cycle04/source (Init. & Date) _______ Page 1 of 4 13:24 - 8-Oct-2020 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Department of the Treasury Internal Revenue Service Instructions for Form 8872 (Rev. October 2020) Political Organization Report of Contributions and Expenditures Section references are to the Internal Revenue Code unless • The organization is subject to state law that requires it to otherwise noted. report information that is similar to that required on Form 8872. Future Developments • The organization files the required reports with the state. For the latest information about developments related to • The state makes such reports public and the organization Form 8872 and its instructions, such as legislation after they makes them open to public inspection in the same manner were published, go to IRS.gov/Form8872. that organizations must make Form 8872 available for public inspection. What’s New For additional information, including the prohibition of Required electronic filing of Form 8872. The Taxpayer involvement in the organization of a federal candidate or First Act amends Internal Revenue Code (IRC) section 527(j) office holder, see section 527(e)(5). to require Form 8872, Political Organization Report of Contributions and Expenditures, to be filed electronically. When To File The electronic filing requirement is effective for periods Due dates for Form 8872 vary depending on whether the beginning after December 31, 2019. The IRS will not accept form is due for a reporting period that occurs during an Form 8872 reports filed on paper for periods beginning after even-numbered or odd-numbered year. December 31, 2019. See Where and How To File, later. Note. If any due date falls on a Saturday, Sunday, or legal General Instructions holiday, the organization may file on the next business day. This form and all attachments are subject to public Even-Numbered Years ! inspection. Do not enter social security numbers on The organization may opt to file its reports on either a CAUTION this form or any attachments. quarterly or monthly basis, but it must file on the same basis for the entire calendar year. Purpose of Form Quarterly reports. File the first report for the first quarter of Unless an exception applies (see Who Must File below), a the calendar year in which the organization accepts a tax-exempt section 527 political organization must file Form contribution or makes an expenditure. Quarterly reports are 8872 to report certain contributions received and due by the 15th day after the last day of each calendar expenditures made. Generally, an organization that is quarter, except the year-end report, which is due by January required to file Form 8872 must also file Form 8871, Political 31 of the following year. In addition, the organization may Organization Notice of Section 527 Status, within 24 hours of have to file a pre-election report, a post-general election the organization's formation or within 30 days of any material report, or both, as explained below. change to the information reported on Form 8871. Monthly reports. File the first report for the first month of Note. The organization isn't required to report contributions the calendar year in which the organization accepts a accepted or expenditures made after July 1, 2000, if they contribution or makes an expenditure. Reports are due by the were received or made under a contract entered into before 20th day after the end of the month. This report must reflect July 2, 2000. all reportable contributions accepted and expenditures made during the month for which the report is being filed. No Who Must File monthly reports are due for October and November. Instead, Every section 527 political organization that accepts a the organization must file a pre-general election report and a contribution or makes an expenditure for an exempt function post-general election report (see Pre-election report and during the calendar year must file Form 8872, except: Post-general election report). In addition, a year-end report • A political organization that isn't required to file Form 8871, must also be filed by January 31 of the following year instead • A political organization that is subject to tax on its income of a monthly report for December. because it didn't file or amend a Form 8871, or Pre-election report. This report must be filed before any • A qualified state or local political organization. election for which the organization made a contribution or A qualified state or local political organization is a political expenditure. This report must be filed by the: organization that meets the following requirements. • 12th day before the election, or • The organization's exempt functions are solely for the • 15th day before the election, if the organization is posting purpose of influencing or attempting to influence the the report by certified or registered mail. selection, nomination, election, or appointment of any This report must reflect all reportable contributions individual to any state or local political office or office in a accepted and expenditures made through the 20th day state or local political organization. before the election. Post-general election report. File by the 30th day after the general election. This report must reflect all reportable Oct 08, 2020 Cat. No. 30584F |
Page 2 of 4 Fileid: … ns/I8872/202010/A/XML/Cycle04/source 13:24 - 8-Oct-2020 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. contributions accepted and expenditures made through the your username and password to allow you to submit your 20th day after the general election. next filing on time. “Election” means: • A general, special, primary, or runoff election for a federal Who Must Sign office; Form 8872 must be signed by an official authorized by the • A convention or caucus of a political party that has organization to sign this report. authority to nominate a candidate for federal office; • A primary election held for the selection of delegates to a Penalty national nominating convention of a political party; or A penalty will be imposed if the organization is required to file • A primary election held for the expression of a preference Form 8872 and it: for the nomination of individuals for election to the office of • Fails to file the form by the due date, or President. • Files the form but fails to report all of the information “General election” means: required or it reports incorrect information. • An election for a federal office held in even-numbered The penalty is 21% for tax years beginning after years on the Tuesday following the first Monday in December 31, 2017 (35% for tax years beginning before November; or December 31, 2017) of the total amount of contributions and • An election held to fill a vacancy in a federal office (that is, expenditures to which a failure relates. a special election) that is intended to result in the final selection of a single individual to the office at stake in a Other Required Reports and Returns general election. An organization that files Form 8872 may also be required to file the following forms. Odd-Numbered Years • Form 990, Return of Organization Exempt From Income The organization may opt to file its reports on either a Tax, or Form 990-EZ, Short Form Return of Organization semiannual or monthly basis, but it must file on the same Exempt From Income Tax (or other designated annual basis for the entire calendar year. return). Semiannual reports. File the mid-year report by July 31 for • Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations (annual return). the period beginning January 1 through June 30. File the year-end report by January 31 of the following year for the Public Inspection of Form 8872 period beginning July 1 and ending December 31. The IRS will make Form 8872 (including Schedules A and B) Monthly reports. File the first report for the first month of open to public inspection on the IRS website at IRS.gov/ the calendar year in which the organization accepts a polorgs. In addition, the organization must make available for contribution or makes an expenditure. Reports are due by the public inspection a copy of this report during regular business 20th day after the end of the month, except for the December hours at the organization's principal office and at each of its report, which is due on January 31 of the following year. This regional or district offices having at least 3 paid employees. A report must reflect all reportable contributions accepted and penalty of $20 per day will be imposed on any person under expenditures made during the month for which the report is a duty to comply with the public inspection requirement for being filed. each day a failure to comply continues. The maximum penalty imposed on all persons for failures relating to one Where and How To File report is $10,000. Form 8872 must be filed electronically. Telephone Assistance File using the IRS website at IRS.gov/polorgs. A If you have questions or need help completing Form 8872, username and a password are required for electronically please call 1-877-829-5500. This toll-free telephone service filing Form 8872. Organizations that have completed the is available Monday through Friday. electronic filing of Form 8871 and submitted a completed, signed Form 8453-X, Political Organization Declaration for Exempt Organizations Update Electronic Filing of Notice of Section 527 Status, will receive a username and a password in the mail. Organizations that The IRS has established a new, subscription-based email have completed the electronic filing of Form 8871, but service for tax professionals and representatives of haven't received their username and password, may request tax-exempt organizations. Subscribers will receive periodic them by writing to the following address. updates from the IRS regarding exempt organization’s tax law and regulations, available services, and other Internal Revenue Service information. To subscribe, visit IRS.gov/eo. Attn: Request for Form 8872 Password Mail Stop 6273 Ogden, UT 84201 Specific Instructions Line A If you have forgotten or misplaced the username and password issued to your organization after you filed your Enter the beginning and ending date for the period to which initial Form 8871 and Form 8453-X, please send a letter this report relates. If the organization filed a prior report for requesting a new username and password to the above the calendar year, the beginning date must be the first day address. You may also fax your request to 801-620-3249. It following the ending date shown on the prior report. may take 3–6 weeks for your new username and password to Line B arrive, as they will be mailed to the organization. Submit your request as soon as possible after you discover the loss of • Check the "Initial report" box if this is the first Form 8872 filed by the organization for this period. -2- |
Page 3 of 4 Fileid: … ns/I8872/202010/A/XML/Cycle04/source 13:24 - 8-Oct-2020 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. • Check the "Change of address" box if the organization The organization must list on Schedule A each contributor changed its address since it last filed Form 8871, Form 8872, from whom it accepted contributions during the calendar year Form 990 (or 990-EZ), or Form 1120-POL. if: • Check the "Amended report" box if the organization is filing • The aggregate amount of the contributions accepted from an amended report. that person during the calendar year as of the end of this • Check the "Final report" box if the organization won't be reporting period was at least $200, and required to file Form 8872 in the future. • Any of those contributions were accepted during this reporting period. Employer Identification Number (EIN) Enter the correct EIN in the space provided as shown on the Treat contributions as accepted if the contributor has Form 8871 the organization filed. contracted or is otherwise obligated to make the contribution. DO NOT enter social security numbers on Form 8872 In-kind contributions must be included. These contributions may be identified by including “(In-kind)” in the CAUTION ! or on any attachments to this form. contributor's name field. Foreign Address As an entry on the last page of Schedule A, enter the total amount of all contributions received from contributors whose Enter the information in the following order: city or town, state aggregate contributions were less than $200 and aren't or province, and country. Follow the country's practice for reported elsewhere. Enter “Aggregate below Threshold” entering the postal code, if any. Don't abbreviate the country instead of the contributor's name. Also enter your name. organization's address and the last day of the reporting Lines 5a and 5b period (for example, Jan. 31); and enter “N/A” for employer, occupation, and date. Enter the name and address of the person in possession of the organization's books and records. Name of Contributor's Employer Lines 6a and 6b If the contributor is an individual, enter the name of the organization or person by whom the contributor is employed Enter the name and address of the person whom the public (and not the name of his or her supervisor). If the individual is may contact for more information about the organization. self-employed, enter "Self-employed." If the individual isn't Lines 8a through 8h employed, enter “Not employed.” If the contributor isn't an individual, enter “N/A.” Check only one box. See When To File, earlier, for details on the types of reports and the periods covered. Contributor's Occupation Line 8f. If the organization is filing on a monthly basis, enter If the contributor is an individual, enter the principal job title or the month for which this report is being filed. During position of that contributor. If the individual is self-employed, even-numbered years, don't check this box to report enter the principal job title or position of that contributor. If the October, November, or December activity. Instead, file a individual isn't employed, enter a descriptive title to explain pre-general election report, post-general election report, a the individual's status such as “Retired,” “Student,” year-end report; and check the appropriate box on line 8d, “Homemaker,” or “Unemployed.” If the contributor isn't an 8g, or 8h. individual, enter “N/A.” Line 8g. If the organization is filing a pre-election report, also indicate the type of election (primary, general, convention, Aggregate Year-to-Date Contributions special, or runoff) on line 8g(1), the date of the election on Enter the total amount of contributions accepted from the line 8g(2), and the state in which the election is held on contributor during this calendar year as of the end of this line 8g(3). reporting period. Line 8h. If the organization is filing a post-general election Amount of Contribution report, indicate the date of the election on line 8h(1) and the If a contributor made more than one contribution in a state in which the election was held on line 8h(2). reporting period, report each contribution separately. If the Line 9 contribution is an in-kind contribution, report the fair market value of the contribution. If the organization is required to file Schedule(s) A, enter the total of all subtotals shown on those schedules. If the Non-Disclosed Amounts organization isn't required to file Schedule A, enter zero. As the last entry on Schedule A, list the aggregate amount of Line 10 contributions that are required to be reported on this If the organization is required to file Schedule(s) B, enter the schedule for which the organization doesn't disclose all of the total of all subtotals shown on those schedules. If the information required under section 527(j). Enter “Withheld” as organization isn't required to file Schedule B, enter zero. the contributor's name. Enter the organization's address, the date of the report, and “N/A” for occupation and employer. Schedule A—Itemized Contributions This amount is subject to the penalty for the failure to provide Note. Multiple Schedules A can be filed with any report. all the information required. See Penalty for details, earlier. Number each schedule in the box in the top right corner of Schedule B—Itemized Expenditures the schedule. Be sure to include both the number of the specific page and the total number of Schedules A (for Note. Multiple Schedules B can be filed with any report. example, "Schedule A, page 2 of 5"). Number each schedule in the box in the top right corner of the schedule. Be sure to include both the number of the -3- |
Page 4 of 4 Fileid: … ns/I8872/202010/A/XML/Cycle04/source 13:24 - 8-Oct-2020 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. specific page and the total number of Schedules B (for Amount of Each Expenditure Reported for This example, "Schedule B, page 2 of 10"). Period The organization must list on Schedule B each recipient to Report each separate expenditure made to any person whom it made expenditures during the calendar year if: during the calendar year that wasn't reported in a prior • The aggregate amount of expenditures made to that reporting period. If the expenditure is an in-kind expenditure, person during the calendar year as of the end of this report the fair market value of the expenditure. reporting period was at least $500, and • Any of those expenditures were made during this reporting Purpose period. Describe the purpose of each separate expenditure. Treat expenditures as made if the organization has contracted or is otherwise obligated to make the expenditure. Non-Disclosed Amounts In-kind expenditures must be included. These As the last entry on Schedule B, list the aggregate amount of expenditures may be identified by including “(In-kind)” in the expenditures that are required to be reported on this purpose field. schedule for which the organization doesn't disclose all of the As an entry on the last page of Schedule B, enter the total information required under section 527(j). Enter “Withheld” as amount of all expenditures paid to recipients whose the recipient's name and as the purpose. Enter the aggregate receipts were less than $500 and aren't reported organization's address, the date of the report, and “N/A” for elsewhere. Enter “Aggregate below Threshold” instead of the occupation and employer. This amount is subject to the recipient's name. Also enter the organization's address and penalty for the failure to provide all the information required. the last day of the reporting period (for example, Jan. 31); See Penalty for details, earlier. and enter “N/A” for employer, occupation, and date. Paperwork Reduction Act Notice. We ask for the Do not include any independent expenditures. An information on this form to carry out the Internal Revenue ! “independent expenditure” means an expenditure by laws of the United States. You are required to give us the CAUTION a person for a communication expressly advocating information. We need it to ensure that you are complying with the election or defeat of a clearly identified candidate that these laws and to allow us to figure and collect the right isn't made with the cooperation or prior consent of, in amount of tax. You are not required to provide the consultation with, or at the request or suggestion of, a information requested on a form that is subject to the candidate or agent or authorized committee of a candidate. Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or Name of Recipient's Employer its instructions must be retained as long as their contents If the recipient is an individual, enter the name of the may become material in the administration of any Internal organization or person by whom the recipient is employed Revenue law. Generally, tax returns and return information (and not the name of his or her supervisor). If the individual is are confidential, as required by section 6103. However, self-employed, enter "Self-employed." If the individual isn't certain returns and return information of tax exempt employed, enter “Not employed.” If the recipient isn't an organizations and trusts are subject to public disclosure and individual, enter “N/A.” inspection, as provided by section 6104. The time needed to complete and file this form will vary depending on individual Recipient's Occupation circumstances. The estimated burden for tax exempt If the recipient is an individual, enter the principal job title or organizations filing this form is approved under OMB control position of that recipient. If the individual is self-employed, number 1545-0047 and is included in the estimates shown in enter the principal job title or position of that recipient. If the the instructions for their information return. individual isn't employed, enter a descriptive title to explain the individual's status such as “Volunteer.” If the recipient isn't an individual, enter “N/A.” -4- |