Instructions for Form 8872
Department of the Treasury
Internal Revenue Service
(Rev. October 2014)
Political Organization
Report of Contributions and Expenditures
When To File
Section references are to the Internal Revenue Code unless
otherwise noted.
Due dates for Form 8872 vary depending on whether the
Future developments. For the latest information about
form is due for a reporting period that occurs during an
developments related to Form 8872 and its instructions, such
even-numbered or odd-numbered year.
as legislation after they were published, go to
Note. If any due date falls on a Saturday, Sunday, or legal
holiday, the organization may file on the next business day.
General Instructions
Even-Numbered Years
This form and all attachments are subject to public
The organization may opt to file its reports on either a
inspection. Do not enter social security numbers on
quarterly or monthly basis, but it must file on the same basis
!
this form or any attachments.
for the entire calendar year.
CAUTION
Quarterly reports. File the first report for the first quarter of
Purpose of Form
the calendar year in which the organization accepts a
Unless an exception applies (see Who Must File below), a
contribution or makes an expenditure. Quarterly reports are
tax-exempt section 527 political organization must file Form
due by the 15th day after the last day of each calendar
8872 to report certain contributions received and
quarter, except the year-end report which is due by January
expenditures made. Generally, an organization that is
31 of the following year. In addition, the organization may
required to file Form 8872 also must file Form 8871, Political
have to file a pre-election report, a post-general election
Organization Notice of Section 527 Status, within 24 hours of
report, or both, as explained below.
the organization's formation or within 30 days of any material
Monthly reports. File the first report for the first month of
change to the information reported on Form 8871.
the calendar year in which the organization accepts a
contribution or makes an expenditure. Reports are due by the
Note. The organization is not required to report contributions
20th day after the end of the month. This report must reflect
accepted or expenditures made after July 1, 2000, if they
all reportable contributions accepted and expenditures made
were received or made under a contract entered into before
during the month for which the report is being filed. No
July 2, 2000.
monthly reports are due for October and November. Instead,
Who Must File
the organization must file a pre-general election report and a
post-general election report (see Pre-election report and
Every section 527 political organization that accepts a
Post-general election report). In addition, a year-end report
contribution or makes an expenditure for an exempt function
must also be filed by January 31 of the following year instead
during the calendar year must file Form 8872, except:
of a monthly report for December.
A political organization that is not required to file Form
8871,
Pre-election report. This report must be filed before any
A political organization that is subject to tax on its income
election for which the organization made a contribution or
because it did not file or amend a Form 8871, or
expenditure. This report must be filed by the:
A qualified state or local political organization.
12th day before the election, or
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.
A primary election held for the selection of delegates to a
national nominating convention of a political party, or
For additional information, including the prohibition of
A primary election held for the expression of a preference
involvement in the organization of a federal candidate or
for the nomination of individuals for election to the office of
office holder, see section 527(e)(5).
President.
Mar 04, 2014
Cat. No. 30584F