Form 8871 - Political Organization Notice Of Section 527 Status (Page 3 of 4) in pdf

Form 8871 (7-2000)

Page

General Instructions

hours of the date on which the

In addition, the organization must make

organization was established. If the due

available for public inspection a copy of

Section references are to the Inter nal

date falls on a Saturday, Sunday, or legal

these materials during regular business

Revenue Code unless otherwise noted.

holiday, the organization may file on the

hours at the organization’s principal

next business day.

office and at each of its regional or

Purpose of Form

district offices having at least 3 paid

Where and How To File

employees. A penalty of $20 per day will

Political organizations must use Form

be imposed on any person under a duty

8871 to notify the IRS that the

Section 527(i)(1)(A) requires that the

to comply with the public inspection

organization is to be treated as a section

organization file Form 8871 both

requirement for each day a failure to

527 organization. The IRS is required to

electronically and in writing. File Form

comply continues.

make publicly available on the Internet

8871:

and at its offices, a list of the

● Electronically via the IRS Internet

Telephone Assistance

organizations that file Form 8871

Web Site at:

(including the organization’s mailing

If you have questions or need help

address, e-mail address, custodian of

completing Form 8871, please call

and

records, and contact person as shown

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

● On paper by sending a signed copy

on Form 8871).

service is available Monday through

of the form to the Internal Revenue

Friday from 8:00 a.m. to 9:30 p.m.

Service Center, Ogden, UT 84201. You

Definitions

Eastern time.

can fill in and print out Form 8871 from

Political organization means a party,

the IRS Internet Web Site.

Specific Instructions

committee, association, fund, or other

organization (whether or not

Who Must Sign

incorporated) organized and operated

Part I

Form 8871 must be signed by an official

primarily for the purpose of directly or

authorized by the organization to sign

indirectly accepting contributions or

Employer Identification Number

this notice.

making expenditures, or both, for an

(EIN)

exempt function.

Effect of Failure To File

Enter the correct EIN in the space

Exempt function means the function of

provided. If the organization does not

Form 8871

influencing or attempting to influence the

have an EIN, it must apply for one on

selection, nomination, election, or

An organization that is required to file

Form SS-4, Application for Employer

appointment of any individual to any

Form 8871, but fails to do so on a timely

Identification Number. Form SS-4 can be

Federal, state, or local public office or

basis, will not be treated as a section

obtained by downloading it from the IRS

office in a political organization, or the

527 organization for any period before

Internet Web Site at or by

election of the Presidential or Vice

the date Form 8871 is filed. In addition,

calling 1-800-TAX-FORM.

Presidential electors, whether or not

the taxable income of the organization

such individual or electors are selected,

Lines 4a and 4b

for that period will be computed by

nominated, elected, or appointed. It also

including its exempt function income

Enter the name and address of the

includes expenditures made relating to

(minus any deductions directly

person in possession of the

one of these offices, which if incurred by

connected with the production of that

organization’s books and records.

the individual, would be allowable as a

income).

business deduction under section

Lines 5a and 5b

162(a).

Other Required Reports and

Enter the name and address of the

Returns

person whom the public may contact for

Who Must File

more information about the organization.

An organization that files Form 8871

Every political organization that is to be

may also be required to file the following

treated as a political organization under

Part III

forms:

the rules of section 527 must file Form

● Form 8872, Political Organization

Lines 8a through 8c

8871, except for:

Report of Contributions and

● An organization that reasonably

List the name, relationship, and address

Expenditures (periodic reports are

expects its annual gross receipts to

of all related entities. An entity is a

required during the calendar year).

always be less than $25,000,

related entity if either 1 or 2 below

● Form 990, Return of Organization

● A political committee required to

applies:

Exempt From Income Tax, or

report under the Federal Election

1. The organization and that entity

Form 990-EZ, Short Form Return of

Campaign Act of 1971 (2 U.S.C. 431 et

have (a) significant common purposes

Organization Exempt From Income Tax

seq.), or

and substantial common membership or

(or other designated annual return).

● A tax-exempt organization described

(b) substantial common direction or

● Form 1120-POL, U.S. Income Tax

in section 501(c) that is treated as

control (either directly or indirectly).

Return for Certain Political Organizations

having political organization taxable

2. Either the organization or that entity

(annual return).

income under section 527(f)(1).

owns (directly or through one or more

entities) at least a 50% capital or profits

Public Inspection of Form

When To File

interest in the other. For this purpose, all

8871 and Related Materials

entities that are defined as related

For an organization already in existence

entities under 1 above must be treated

Form 8871 (including any supporting

on June 30, 2000, Form 8871 must be

as a single entity.

papers), and any letter or other

filed by July 31, 2000. For an

document the IRS issues with regard to

organization formed after June 30, 2000,

Form 8871, will be open to public

Form 8871 must be filed within 24

inspection at the IRS in Washington, DC.

Form 8871 - Political Organization Notice Of Section 527 Status Page 3

Related Articles

Related forms

Related Categories