Instructions For Form 8871 - 2002 (Page 2 of 2) in pdf

available for public inspection a copy of

A qualified state or local political

the board of directors, and highly

these materials during regular business

organization is a political organization that

compensated employees. Highly

hours at the organization’s principal office

meets the following requirements:

compensated employees are the five

•

and at each of its regional or district

The organization’s exempt functions

employees (other than officers and

offices having at least three paid

are solely for the purpose of influencing or

directors) who are expected to have the

employees. A penalty of $20 per day will

attempting to influence the selection,

highest annual compensation over

be imposed on any person under a duty

nomination, election, or appointment of

$50,000. Compensation includes both

to comply with the public inspection

any individual to any state or local public

cash and noncash amounts, whether paid

requirement for each day a failure to

office or office in a state or local political

currently or deferred, for the accounting

comply continues.

organization.

period that includes the date the

•

The organization is subject to state law

organization was formed (if the

Telephone Assistance

that requires it to report information

organization was formed after June 30,

similar to that required on Form 8872.

2000). If the organization was already in

If you have questions or need help

•

The organization files the required

existence on June 30, 2000, use the

completing Form 8871, please call

reports with the state.

accounting period that includes July 1,

1-877-829-5500. This toll-free telephone

•

The state makes such reports public

2000.

service is available Monday through

and the organization makes them open to

If there is more than one individual

Friday from 8:00 a.m. to 6:30 p.m.

public inspection in the same manner that

required to be listed in Part V, use the

Eastern time.

organizations must make Form 8872

“Add Another Officer” button until all

available for public inspection.

names are entered, then use the “Done”

For additional information, including

button.

Specific Instructions

the prohibition of involvement in the

organization of a Federal candidate or

Paperwork Reduction Act Notice. We

Part 1

office holder, see section 527(e)(5).

ask for the information on this form to

Line 10

carry out the Internal Revenue laws of the

Employer Identification Number

United States. If the organization is to be

A political organization that is a caucus or

(EIN)

treated as a tax-exempt section 527

association of state or local officials is

Enter the correct EIN in the space

organization, you are required to give us

exempt from filing Form 990. If you are

provided. If the organization does not

claiming this exemption for the

the information. We need it to ensure that

have an EIN, it must apply for one on

you are complying with these laws.

organization, you must check the “Yes”

Form SS-4, Application for Employer

box on line 10. If not, check the “No” box.

You are not required to provide the

Identification Number. Form SS-4 can be

information requested on a form that is

Part IV

obtained by downloading it from the IRS

subject to the Paperwork Reduction Act

Internet Web Site at or by

unless the form displays a valid OMB

calling 1-800-TAX-FORM

Lines 12a through 12c

control number. Books or records relating

(1-800-829-3676).

List the name, relationship, and address

to a form or its instructions must be

Line 4b

of all related entities. An entity is a

retained as long as their contents may

related entity if either 1 or 2 below

become material in the administration of

For an initial notice, the date of material

applies:

any Internal Revenue law. The rules

change is not required except where the

governing the confidentiality of Form 8871

1. The organization and that entity

organization is filing its initial notice

are covered in section 6104.

have (a) significant common purposes

because it no longer qualifies for an

and substantial common membership or

The time needed to complete and file

exception to the filing requirements, such

(b) substantial common direction or

this form will vary depending on individual

as reasonably anticipating it will always

control (either directly or indirectly).

circumstances. The estimated average

have annual gross receipts of less than

2. Either the organization or that entity

time is:

$25,000. In that case, enter the date the

owns (directly or through one or more

organization no longer qualified for the

entities) at least a 50% capital or profits

Recordkeeping . . . . . . . . . . .

3 hr., 7

exception. For an amended return, enter

min.

interest in the other. For this purpose, all

the date of the material change being

Learning about the law or the

entities that are defined as related entities

reported. For a final return, enter the date

form . . . . . . . . . . . . . . . . . . .

35 min.

under 1 above must be treated as a

the organization terminated.

Preparing, copying, assembling,

single entity.

Lines 6a and 6b

and sending the form to the IRS

41 min.

If 1 applies, enter ‘‘connected’’ under

Enter the name and address of the

If you have comments concerning the

relationship. If 2 applies, enter ‘‘affiliated’’

person in possession of the organization’s

accuracy of these time estimates or

under relationship.

books and records.

suggestions for making this form simpler,

If there are no related entities, check

Lines 7a and 7b

we would be happy to hear from you. You

the Not Applicable box and use the “Go to

can write to the Tax Forms Committee,

Enter the name and address of the

Officer” button. If there is more than one

Western Area Distribution Center,

person whom the public may contact for

related entity, use the “Add Another

Rancho Cordova, CA 95743-0001. Do

more information about the organization.

Entity” button until all related entities are

not send Form 8871 to this address.

entered, then use the “Go to Officer”

Part II

Instead, see Where and How To File on

button.

page 1.

Part V

Lines 9a and 9b

Qualified state or local political

Lines 13a through 13c

organizations (defined below) are exempt

from filing Form 8872. If you are claiming

Enter the name, title, and address of all of

this exemption for the organization, you

the organization’s officers, members of

must check the “Yes” box on line 9a and

provide the information requested on line

9b. If not, check the “No” box.

-2-

Instructions For Form 8871 - 2002 Page 2

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