Userid: CPM Schema: Leadpct: 100% Pt. size: 9.5 Draft Ok to Print instrx AH XSL/XML Fileid: … ns/I8872/201811/A/XML/Cycle03/source (Init. & Date) _______ Page 1 of 4 11:24 - 18-Oct-2018 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. 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 |
Page 2 of 4 Fileid: … ns/I8872/201811/A/XML/Cycle03/source 11:24 - 18-Oct-2018 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. • 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. -2- |
Page 3 of 4 Fileid: … ns/I8872/201811/A/XML/Cycle03/source 11:24 - 18-Oct-2018 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. 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 -3- |
Page 4 of 4 Fileid: … ns/I8872/201811/A/XML/Cycle03/source 11:24 - 18-Oct-2018 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. 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 -4- |