Instructions For Form 8871 2007 printable pdf download

Department of the Treasury

Instructions for Form 8871

Internal Revenue Service

(Rev. February 2007)

Political Organization Notice of Section 527 Status

due date falls on a Saturday, Sunday, or legal holiday,

Section references are to the Internal Revenue Code unless

otherwise noted.

the organization may file on the next business day. See

Pub. 4216, Political Organization Filing and Disclosure,

General Instructions

Filing Process Guide, for more information.

Purpose of Form

To Report a Material Change

In general, an organization must file an amended Form

Political organizations must use Form 8871 to notify the

8871 within 30 days after the occurrence of the material

IRS that the organization is to be treated as a tax-exempt

change being reported. An organization must file a final

section 527 organization. The IRS is required to make

Form 8871 within 30 days of termination. If the due date

publicly available on the Internet and at its offices a list of

falls on a Saturday, Sunday, or legal holiday, the

the organizations that file Form 8871 (including the

organization may file on the next business day. See Pub.

organization’s mailing address, email address, custodian

4216, Political Organization Filing and Disclosure, Filing

of records, and contact person as shown on Form 8871).

Process Guide, for more information.

Political organizations must also use Form 8871 to

notify the IRS of any material change in the information

Where and How To File

reported on a previously filed Form 8871.

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

Definitions

Form 8871 electronically. The paper version of Form

8871 is obsolete. File Form 8871 using the IRS Internet

Political organization

website at: (IRS Keyword: political

Political organization means a party, committee,

orgs).

association, fund, or other organization (whether or not

A first-time user electronically submitting an initial

incorporated) organized and operated primarily for the

Form 8871 will be instructed to print, sign, and mail a

purpose of directly or indirectly accepting contributions or

Form 8453-X, Political Organization Declaration for

making expenditures, or both, for an exempt function.

Electronic Filing of Notice of Section 527 Status, to the

Exempt function

IRS. An authorized official must sign and date Form

8453-X. Send the completed Form 8453-X to:

Exempt function means the function of influencing or

attempting to influence the selection, nomination,

Internal Revenue Service Center

election, or appointment of any individual to any federal,

Ogden, UT 84201

state, or local public office or office in a political

Upon receipt of Form 8453-X, the IRS will mail to the

organization, or the election of the Presidential or Vice

organization a username and password that must be

Presidential electors, whether or not such individual or

used to file an amended or final Form 8871 or to

electors are selected, nominated, elected, or appointed. It

electronically file Form 8872, Political Organization

also includes expenditures made relating to one of these

Report of Contributions and Expenditures.

offices, which if incurred by the individual, would be

allowable as a business deduction under section 162(a).

Who Must Sign

Who Must File

Form 8871 must be signed by an official authorized by

Every political organization that is to be treated as a

the organization to sign this notice.

tax-exempt political organization under the rules of

section 527 must file Form 8871, except for:

Effect of Failure To File Form 8871

•

An organization that reasonably expects its annual

An organization that is required to file Form 8871, but

gross receipts to always be less than $25,000,

•

fails to do so on a timely basis, will not be treated as a

A political committee required to report under the

tax-exempt section 527 organization for any period

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

before the date Form 8871 is filed. In addition, the

seq.),

•

taxable income of the organization for that period (or, for

A political committee of a state or local candidate,

•

a material change, where there is a failure to file timely

A state or local committee of a political party, or

•

an amended Form 8871, for the period beginning on the

A tax-exempt organization described in section 501(c)

date the change occurred and ending on the date on

that is treated as having political organization taxable

which Form 8871 is filed) will be computed by including

income under section 527(f)(1).

its exempt function income (minus any deductions

When To File

directly connected with the production of that income).

Other Required Reports and Returns

Initial Filing

Form 8871 must be electronically filed within 24 hours of

An organization that files Form 8871 may also be

the date on which the organization was established. If the

required to file the following forms:

Cat. No. 35287H

Instructions For Form 8871 2007

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