Instructions For Form 8872 - Political Organization Report Of Contributions And Expenditures Page 4
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4Purpose
The organization must list on Schedule B each recipient to
whom it made expenditures during the calendar year if:
Describe the purpose of each separate expenditure.
The aggregate amount of expenditures made to that
person during the calendar year as of the end of this
Non-Disclosed Amounts
reporting period was at least $500, and
As the last entry on Schedule B, list the aggregate amount of
Any of those expenditures were made during this reporting
expenditures that are required to be reported on this
period.
schedule for which the organization does not disclose all of
the information required under section 527(j). Enter
Treat expenditures as made if the organization has
“Withheld” as the recipient's name and as the purpose. If
contracted or is otherwise obligated to make the expenditure.
filing electronically, enter the organization's address, the date
In-kind expenditures must be included. These
of the report, and “N/A” for occupation and employer. This
expenditures may be identified by including “(In-kind)” in the
amount is subject to the penalty for the failure to provide all
the information required. See Penalty for details, earlier.
purpose field.
As an entry on the last page of Schedule B, enter the total
Paperwork Reduction Act Notice. We ask for the
amount of all expenditures paid to recipients whose
information on this form to carry out the Internal Revenue
aggregate receipts were less than $500 and are not reported
laws of the United States. If the organization is required to
elsewhere. Enter “Aggregate below Threshold” instead of the
report contributions accepted and expenditures made as
recipient's name. If filing electronically, also enter the
required by section 527(j), you are required to give us the
organization's address and the last day of the reporting
information. We need it to ensure that you are complying with
period (for example, Jan. 31); and enter “N/A” for employer,
these laws.
occupation, and date.
You are not required to provide the information requested
Do not include any independent expenditures. An
on a form that is subject to the Paperwork Reduction Act
independent expenditure means an expenditure by
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unless the form displays a valid OMB control number. Books
a person for a communication expressly advocating
or records relating to a form or its instructions must be
CAUTION
the election or defeat of a clearly identified candidate that is
retained as long as their contents may become material in
not made with the cooperation or prior consent of, in
the administration of any Internal Revenue law. The rules
consultation with, or at the request or suggestion of a
governing the confidentiality of Form 8872 are covered in
candidate or agent or authorized committee of a candidate.
section 6104.
The time needed to complete and file the form will vary
Name of Recipient's Employer
depending on individual circumstances. The estimated
If the recipient is an individual, enter the name of the
average time is:
organization or person by whom the recipient is employed
(and not the name of his or her supervisor). If the individual is
Recordkeeping
9 hr., 48 min.
. . . . . . . . . . . . . . . . . . . . . .
self-employed, enter "Self-employed." If the individual is not
Learning about the law or the form
24 min.
. . . . . .
employed, enter “Not employed.” If filing electronically and
the recipient is not an individual, enter “N/A.”
Preparing and sending the form to the
IRS
34 min.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Recipient's Occupation
If you have suggestions for making this form simpler, we
If the recipient is an individual, enter the principal job title or
would be happy to hear from you. You can send us
position of that recipient. If the individual is self-employed,
comments from Click on “More
enter the principal job title or position of that recipient. If the
Information” and then on “Give us feedback.” Or you can
individual is not employed, enter a descriptive title to explain
send your comments to Internal Revenue Service, Tax Forms
the individual's status such as “Volunteer.” If filing
and Publications Division, 1111 Constitution Ave. NW,
electronically and the recipient is not an individual, enter
IR-6526, Washington, DC 20224.
“N/A.”
Do not send Form 8872 to this address. Instead, see
Amount of Each Expenditure Reported for This
Where and How To File, earlier.
Period
Although we cannot respond individually to each comment
Report each separate expenditure made to any person
received, we do appreciate your feedback and will consider
during the calendar year that was not reported in a prior
your comments as we revise our tax forms and instructions.
reporting period. If the expenditure is an in-kind expenditure,
report the fair market value of the expenditure.
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