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                                                                                                Department of the Treasury
                                                                                                Internal Revenue Service
Instructions for Form 8872

(Rev. November 2018)
Political Organization
Report of Contributions and Expenditures

Section references are to the Internal Revenue Code unless           For additional information, including the prohibition of 
otherwise noted.                                                   involvement in the organization of a federal candidate or 
                                                                   office holder, see section 527(e)(5).
Future Developments
For the latest information about developments related to           When To File
Form 8872 and its instructions, such as legislation after they     Due dates for Form 8872 vary depending on whether the 
were published, go to IRS.gov/Form8872.                            form is due for a reporting period that occurs during an 
                                                                   even-numbered or odd-numbered year.
What’s New
                                                                   Note.  If any due date falls on a Saturday, Sunday, or legal 
Penalty rate decreased. The penalty rate decreased from            holiday, the organization may file on the next business day.
35% to 21%. See Penalty, later.
                                                                   Even-Numbered Years
General Instructions                                               The organization may opt to file its reports on either a 
                                                                   quarterly or monthly basis, but it must file on the same basis 
        This form and all attachments are subject to public        for the entire calendar year.
CAUTION this form or any attachments.
  !     inspection. Do not enter social security numbers on        Quarterly reports.  File the first report for the first quarter of 
                                                                   the calendar year in which the organization accepts a 
                                                                   contribution or makes an expenditure. Quarterly reports are 
Purpose of Form
                                                                   due by the 15th day after the last day of each calendar 
Unless an exception applies (see Who Must File below), a           quarter, except the year-end report which is due by January 
tax-exempt section 527 political organization must file Form       31 of the following year. In addition, the organization may 
8872 to report certain contributions received and                  have to file a pre-election report, a post-general election 
expenditures made. Generally, an organization that is              report, or both, as explained below.
required to file Form 8872 also must file Form 8871, Political 
Organization Notice of Section 527 Status, within 24 hours of      Monthly reports. File the first report for the first month of 
the organization's formation or within 30 days of any material     the calendar year in which the organization accepts a 
change to the information reported on Form 8871.                   contribution or makes an expenditure. Reports are due by the 
                                                                   20th day after the end of the month. This report must reflect 
Note. The organization isn't required to report contributions      all reportable contributions accepted and expenditures made 
accepted or expenditures made after July 1, 2000, if they          during the month for which the report is being filed. No 
were received or made under a contract entered into before         monthly reports are due for October and November. Instead, 
July 2, 2000.                                                      the organization must file a pre-general election report and a 
                                                                   post-general election report (see Pre-election report and 
Who Must File                                                      Post-general election report). In addition, a year-end report 
Every section 527 political organization that accepts a            must also be filed by January 31 of the following year instead 
contribution or makes an expenditure for an exempt function        of a monthly report for December.
during the calendar year must file Form 8872, except:              Pre-election report. This report must be filed before any 
A political organization that isn't required to file Form 8871,  election for which the organization made a contribution or 
A political organization that is subject to tax on its income    expenditure. This report must be filed by the:
because it didn't file or amend a Form 8871, or                      12th day before the election, or
                                                                   
A qualified state or local political organization.                 15th day before the election, if the organization is posting 
                                                                   
  A qualified state or local political organization is a political the report by certified or registered mail.
organization that meets the following requirements.                  This report must reflect all reportable contributions 
The organization's exempt functions are solely for the           accepted and expenditures made through the 20th day 
purpose of influencing or attempting to influence the              before the election.
selection, nomination, election, or appointment of any 
individual to any state or local political office or office in a   Post-general election report. File by the 30th day after the 
state or local political organization.                             general election. This report must reflect all reportable 
The organization is subject to state law that requires it to     contributions accepted and expenditures made through the 
report information that is similar to that required on Form        20th day after the general election.
8872.                                                                Election means:
The organization files the required reports with the state.      A general, special, primary, or runoff election for a federal 
The state makes such reports public and the organization         office;
makes them open to public inspection in the same manner            A convention or caucus of a political party which has 
that organizations must make Form 8872 available for public        authority to nominate a candidate for federal office;
inspection.

Oct 18, 2018                                               Cat. No. 30584F



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A primary election held for the selection of delegates to a         request now in order to have your username and password 
national nominating convention of a political party; or               available for your next filing.
A primary election held for the expression of a preference 
for the nomination of individuals for election to the office of       Who Must Sign
President.                                                            Form 8872 must be signed by an official authorized by the 
  General election means:                                             organization to sign this report.
An election for a federal office held in even-numbered 
years on the Tuesday following the first Monday in                    Penalty
November; or                                                          A penalty will be imposed if the organization is required to file 
An election held to fill a vacancy in a federal office (that is,    Form 8872 and it:
a special election) that is intended to result in the final           Fails to file the form by the due date, or
selection of a single individual to the office at stake in a          Files the form but fails to report all of the information 
general election.                                                     required or it reports incorrect information.
                                                                        The penalty is 21% for tax years beginning after 
Odd-Numbered Years                                                    December 31, 2017 (35% for tax years beginning before 
The organization may opt to file its reports on either a              December 31, 2017) of the total amount of contributions and 
semiannual or monthly basis, but it must file on the same             expenditures to which a failure relates.
basis for the entire calendar year.
Semiannual reports. File the mid-year report by July 31 for           Other Required Reports and Returns
the period beginning January 1 through June 30. File the              An organization that files Form 8872 also may be required to 
year-end report by January 31 of the following year for the           file the following forms.
period beginning July 1 and ending December 31.                       Form 990, Return of Organization Exempt From Income 
                                                                      Tax, or Form 990-EZ, Short Form Return of Organization 
Monthly reports.  File the first report for the first month of        Exempt From Income Tax (or other designated annual 
the calendar year in which the organization accepts a                 return).
contribution or makes an expenditure. Reports are due by the          Form 1120-POL, U.S. Income Tax Return for Certain 
20th day after the end of the month, except for the December          Political Organizations (annual return).
report, which is due on January 31 of the following year. This 
report must reflect all reportable contributions accepted and         Public Inspection of Form 8872
expenditures made during the month for which the report is            The IRS will make Form 8872 (including Schedules A and B) 
being filed.                                                          open to public inspection on the IRS website at IRS.gov/
                                                                      polorgs. In addition, the organization must make available for 
Where and How To File                                                 public inspection a copy of this report during regular business 
Form 8872 may be filed either electronically or by mail.              hours at the organization's principal office and at each of its 
Organizations that have, or expect to have, contributions or          regional or district offices having at least 3 paid employees. A 
expenditures exceeding $50,000 are required to file                   penalty of $20 per day will be imposed on any person under 
electronically.                                                       a duty to comply with the public inspection requirement for 
  To file by mail, send Form 8872 to the:                             each day a failure to comply continues. The maximum 
                                                                      penalty imposed on all persons for failures relating to one 
  Internal Revenue Service Center                                     report is $10,000.
  Ogden, UT 84201
                                                                      Telephone Assistance
  File electronically using the IRS Internet website at               If you have questions or need help completing Form 8872, 
IRS.gov/polorgs. A username and a password are required               please call 1-877-829-5500. This toll-free telephone service 
for electronically filing Form 8872. Organizations that have          is available Monday through Friday.
completed the electronic filing of Form 8871 and submitted a 
completed, signed Form 8453-X, Political Organization                 Exempt Organizations Update
Declaration for Electronic Filing of Notice of Section 527            The IRS has established a new, subscription-based email 
Status, will receive a username and a password in the mail.           service for tax professionals and representatives of 
Organizations that have completed the electronic filing of            tax-exempt organizations. Subscribers will receive periodic 
Form 8871, but haven't received their username and                    updates from the IRS regarding exempt organization’s tax 
password may request them by writing to the following                 law and regulations, available services, and other 
address.                                                              information. To subscribe, visit IRS.gov/eo.

  Internal Revenue Service
  Attn: Request for 8872                                              Specific Instructions
  Password Mail Stop 6273
  Ogden, UT 84201                                                     Line A
                                                                      Enter the beginning and ending date for the period to which 
  If you have forgotten or misplaced the username and                 this report relates. If the organization filed a prior report for 
password issued to your organization after you filed your             the calendar year, the beginning date must be the first day 
initial Form 8871 and Form 8453-X, please send a letter               following the ending date shown on the prior report.
requesting a new username and password to the above 
address. You also may fax your request to 801-620-3249. It            Line B
may take 3-6 weeks for your new username and password to              Check the "Initial report" box if this is the first Form 8872 
arrive, as they will be mailed to the organization. Submit your       filed by the organization for this period.

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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. If filing electronically, also 
name.
                                                                     enter your organization's address and the last day of the 
Lines 5a and 5b                                                      reporting 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 filing electronically and 
                                                                     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 filing electronically and 
8g, or 8h.                                                           the contributor isn't an 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. If filing electronically, enter the 
                                                                     organization's address, the date of the report, and “N/A” for 
Schedule A—Itemized Contributions                                    occupation and employer. This amount is subject to the 
Note.  Multiple Schedules A can be filed with any report.            penalty for the failure to provide all the information required. 
Number each schedule in the box in the top right corner of           See Penalty for details, earlier.

the schedule. Be sure to include both the number of the              Schedule B—Itemized Expenditures
specific page and the total number of Schedules A (for 
example, "Schedule A, page 2 of 5").                                 Note. Multiple Schedules B can be filed with any report. 
                                                                     Number each schedule in the box in the top right corner of 

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the schedule. Be sure to include both the number of the                reporting period. If the expenditure is an in-kind expenditure, 
specific page and the total number of Schedules B (for                 report the fair market value of the expenditure.
example, "Schedule B, page 2 of 10").
  The organization must list on Schedule B each recipient to           Purpose
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 doesn't disclose all of the 
  Treat expenditures as made if the organization has                   information required under section 527(j). Enter “Withheld” as 
contracted or is otherwise obligated to make the expenditure.          the recipient's name and as the purpose. If filing 
                                                                       electronically, enter the organization's address, the date of 
  In-kind expenditures must be included. These                         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 
purpose field.                                                         the information required. See Penalty for details, earlier.
  As an entry on the last page of Schedule B, enter the total 
amount of all expenditures paid to recipients whose                    Paperwork Reduction Act Notice.      We ask for the 
aggregate receipts were less than $500 and aren't reported             information on this form to carry out the Internal Revenue 
elsewhere. Enter “Aggregate below Threshold” instead of the            laws of the United States. If the organization is required to 
recipient's name. If filing electronically, also enter the             report contributions accepted and expenditures made as 
organization's address and the last day of the reporting               required by section 527(j), you are required to give us the 
period (for example, Jan. 31); and enter “N/A” for employer,           information. We need it to ensure that you are complying with 
occupation, and date.                                                  these laws.
        Do not include any independent expenditures. An                You aren't required to provide the information requested 
                                                                       on a form that is subject to the Paperwork Reduction Act 
  !     independent expenditure means an expenditure by a 
CAUTION person for a communication expressly advocating                unless the form displays a valid OMB control number. Books 
the election or defeat of a clearly identified candidate that          or records relating to a form or its instructions must be 
isn't made with the cooperation or prior consent of, in                retained as long as their contents may become material in 
consultation with, or at the request or suggestion of a                the administration of any Internal Revenue law. The rules 
candidate or agent or authorized committee of a candidate.             governing the confidentiality of Form 8872 are covered in 
                                                                       section 6104.
Name of Recipient's Employer                                           The time needed to complete and file the form will vary 
If the recipient is an individual, enter the name of the               depending on individual circumstances. The estimated 
organization or person by whom the recipient is employed               average time is:
(and not the name of his or her supervisor). If the individual is 
self-employed, enter "Self-employed." If the individual isn't          Recordkeeping                                   9 hr., 48 min.
employed, enter “Not employed.” If filing electronically and           Learning about the law or the form                    24 min.
the recipient isn't an individual, enter “N/A.”
                                                                       Preparing and sending the form to the 
Recipient's Occupation                                                 IRS                                                   34 min.
If the recipient is an individual, enter the principal job title or 
position of that recipient. If the individual is self-employed, 
enter the principal job title or position of that recipient. If the    If you have comments concerning the accuracy of these 
individual isn't employed, enter a descriptive title to explain        time estimates or suggestions for making Form 8872 simpler, 
the individual's status such as “Volunteer.” If filing                 we would be happy to hear from you. You can send us 
electronically and the recipient isn't an individual, enter “N/A.”     comments from IRS.gov/FormComments. Or you can send 
                                                                       your comments to Internal Revenue Service, Tax Forms and 
Amount of Each Expenditure Reported for This                           Publications Division, 1111 Constitution Ave. NW, IR-6526, 
Period                                                                 Washington, DC 20224. Don't send Form 8872 to this 
Report each separate expenditure made to any person                    address. Instead, see Where and How To File, earlier.
during the calendar year that wasn't reported in a prior 

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