Instructions For Form 8871 - 2002
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1
2Department of the Treasury
Instructions for Form 8871
Internal Revenue Service
(Rev. November 2002)
Political Organization Notice of Section 527 Status
Section references are to the Internal Revenue Code unless otherwise noted.
individual or electors are selected,
Filing is part of Form 8871, and the
General Instructions
nominated, elected, or appointed. It also
organization’s filing will not be considered
includes expenditures made relating to
complete until it is filed with the IRS.
Changes To Note
one of these offices, which if incurred by
While not required to establish timely
•
the individual, would be allowable as a
filing, section 7502(b) provides that
A political committee of a state or local
business deduction under section 162(a).
sending a document by U.S. registered
candidate and a state or local committee
mail provides prima facie evidence of the
of a political party are no longer required
Who Must File
mailing date and that it was delivered.
to file Form 8871.
•
Organizations are now only required to
Every political organization that is to be
Who Must Sign
file Form 8871 electronically. The paper
treated as a tax-exempt political
version of Form 8871 is obsolete.
organization under the rules of section
Form 8871 must be signed by an official
•
Beginning with material changes to an
527 must file Form 8871, except for:
authorized by the organization to sign this
•
organization occurring on or after
An organization that reasonably
notice.
November 2, 2002, an organization must
expects its annual gross receipts to
file Form 8871 to report the material
Effect of Failure To File
always be less than $25,000,
•
change. See When To File below.
A political committee required to report
•
Form 8871
An organization that claims exemption
under the Federal Election Campaign Act
from filing Form 8872, Political
of 1971 (2 U.S.C. 431 et seq.),
An organization that is required to file
•
Organization Report of Contributions and
A political committee of a state or local
Form 8871, but fails to do so on a timely
Expenditures, Form 990, Return of
candidate,
basis, will not be treated as a tax-exempt
•
Organization Exempt From Income Tax,
A state or local committee of a political
section 527 organization for any period
or Form 990-EZ, Short Form Return of
party, or
before the date Form 8871 is filed. In
•
Organization Exempt From Income Tax,
A tax-exempt organization described in
addition, the taxable income of the
must report such claim on Form 8871.
section 501(c) that is treated as having
organization for that period (or, for a
See Part II on page 2.
political organization taxable income
material change, where there is a failure
under section 527(f)(1).
timely to file an amended Form 8871, for
Purpose of Form
the period beginning on the date the
When To File
change occurred and ending on the date
Political organizations must use Form
on which Form 8871 is filed) will be
8871 to notify the IRS that the
Initial Filing
computed by including its exempt function
organization is to be treated as a
income (minus any deductions directly
tax-exempt section 527 organization. The
Form 8871 must be filed within 24 hours
connected with the production of that
IRS is required to make publicly available
of the date on which the organization was
income).
on the Internet and at its offices a list of
established. If the due date falls on a
the organizations that file Form 8871
Saturday, Sunday, or legal holiday, the
Other Required Reports
(including the organization’s mailing
organization may file on the next business
address, e-mail address, custodian of
day.
and Returns
records, and contact person as shown on
To Report a Material Change
An organization that files Form 8871 may
Form 8871).
also be required to file the following
In general, an organization must file an
Political organizations must also use
forms:
amended Form 8871 within 30 days after
Form 8871 to notify the IRS of any
•
Form 8872, Political Organization
the occurrence of the material change
material change in the information
Report of Contributions and Expenditures
being reported. An organization must file
reported on a previously filed Form 8871.
a final Form 8871 within 30 days of
(periodic reports are required during the
calendar year).
termination.
Definitions
•
Form 990, Return of Organization
However, for any material change
Exempt From Income Tax, or Form
occurring after November 2, 2002, and
Political organization
990-EZ, Short Form Return of
before December 3, 2002, the
Political organization means a party,
Organization Exempt From Income Tax
organization must file Form 8871 to report
committee, association, fund, or other
(or other designated annual information
the change before the later of (a) 30 days
organization (whether or not incorporated)
return).
after the date of the material change, or
•
organized and operated primarily for the
Form 1120-POL, U.S. Income Tax
(b) December 17, 2002.
Return for Certain Political Organizations
purpose of directly or indirectly accepting
contributions or making expenditures, or
(annual income tax return).
Where and How To File
both, for an exempt function.
Section 527(i)(1)(A) requires that the
Public Inspection of Form
Exempt function
organization file Form 8871 electronically.
8871 and Related Materials
File Form 8871 via the IRS Internet Web
Exempt function means the function of
Site at:
influencing or attempting to influence the
Form 8871 (including any supporting
selection, nomination, election, or
To complete the electronic filing, print
papers), and any letter or other document
appointment of any individual to any
the pdf file of the electronic submission
the IRS issues with regard to Form 8871,
Federal, state, or local public office or
and send a signed copy of the
are open to public inspection at the IRS in
office in a political organization, or the
Declaration of Electronic Filing to the
Washington, DC, and on the IRS internet
election of the Presidential or Vice
Internal Revenue Service Center, Ogden,
web site at In
Presidential electors, whether or not such
UT 84201. The Declaration of Electronic
addition, the organization must make
Cat. No. 35287H
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