Instructions For Form 8872 (Rev. 2014) Page 2

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Who Must Sign
General election means:
An election for a federal office held in even numbered
Form 8872 must be signed by an official authorized by the
years on the Tuesday following the first Monday in
organization to sign this report.
November, or
Penalty
An election held to fill a vacancy in a federal office (that is,
a special election) that is intended to result in the final
A penalty will be imposed if the organization is required to file
selection of a single individual to the office at stake in a
Form 8872 and it:
general election.
Fails to file the form by the due date, or
Odd-Numbered Years
Files the form but fails to report all of the information
required or it reports incorrect information.
The organization may opt to file its reports on either a
semiannual or monthly basis, but it must file on the same
The penalty is 35% of the total amount of contributions
basis for the entire calendar year.
and expenditures to which a failure relates.
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 may also 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
Monthly reports. File the first report for the first month of
Tax, or Form 990-EZ, Short Form Return of Organization
the calendar year in which the organization accepts a
Exempt From Income Tax (or other designated annual
contribution or makes an expenditure. Reports are due by the
return).
20th day after the end of the month, except for the December
Form 1120-POL, U.S. Income Tax Return for Certain
report, which is due on January 31 of the following year. This
Political Organizations (annual return).
report must reflect all reportable contributions accepted and
Public Inspection of Form 8872
expenditures made during the month for which the report is
being filed.
The IRS will make Form 8872 (including Schedules A and B)
Where and How To File
open to public inspection on the IRS website at
polorgs. In addition, the organization must make available for
Form 8872 may be filed either electronically or by mail.
public inspection a copy of this report during regular business
Organizations that have, or expect to have, contributions or
hours at the organization's principal office and at each of its
expenditures exceeding $50,000 are required to file
regional or district offices having at least 3 paid employees. A
electronically.
penalty of $20 per day will be imposed on any person under
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
Internal Revenue Service Center
penalty imposed on all persons for failures relating to one
Ogden, UT 84201
report is $10,000.
Telephone Assistance
File electronically using the IRS Internet website at
If you have questions or need help completing Form 8872,
polorgs. A username and a password are
please call 1-877-829-5500. This toll-free telephone service
required for electronically filing Form 8872. Organizations
is available Monday through Friday.
that have completed the electronic filing of Form 8871 and
submitted a completed, signed Form 8453-X, Political
Exempt Organizations Update
Organization Declaration for Electronic Filing of Notice of
The IRS has established a new, subscription-based email
Section 527 Status, will receive a username and a password
service for tax professionals and representatives of
in the mail. Organizations that have completed the electronic
tax-exempt organizations. Subscribers will receive periodic
filing of Form 8871, but have not received their username
updates from the IRS regarding exempt organizations tax law
and password may request them by writing to the following
and regulations, available services, and other information. To
address:
subscribe, visit 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 may also fax your request to 801-620-3249. It
Line B
may take 3-6 weeks for your new username and password to
arrive, as they will be mailed to the organization. Submit your
Check the "Initial report" box if this is the first Form 8872
request now in order to have your username and password
filed by the organization for this period.
available for your next filing.
Check the "Change of address" box if the organization
changed its address since it last filed Form 8871, Form 8872,
Form 990 (or 990-EZ), or Form 1120-POL.
-2-

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