Instructions For Form 8871 2007 (Page 2 of 3) in pdf

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Form 8872, Political Organization Report of

In that case, enter the date the organization no longer

Contributions and Expenditures (periodic reports are

qualified for the exception. For an amended notice, enter

required during the calendar year).

the date of the material change being reported. For a

•

Form 990, Return of Organization Exempt From

final notice, enter the date the organization terminated.

Income Tax, or Form 990-EZ, Short Form Return of

Lines 6a and 6b. Custodian of Records

Organization Exempt From Income Tax (or other

designated annual information return).

Enter the name and address of the person in possession

•

Form 1120-POL, U.S. Income Tax Return for Certain

of the organization’s books and records.

Political Organizations (annual income tax return).

Lines 7a and 7b. Contact Person

Public Inspection of Form 8871 and

Enter the name and address of the person whom the

public may contact for more information about the

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organization.

Form 8871 (including any supporting papers), and any

Lines 9a and 9b. Election Authority

letter or other document the IRS issues with regard to

Form 8871, are open to public inspection at the IRS in

Identification Number

Washington, DC, and on the IRS Internet website at

Enter the name of the election authority on line 9a. If the

(IRS Keyword: political orgs). In

organization has not been assigned any identification

addition, the organization must make available for public

number by any election authority, enter “None” on line

inspection a copy of these materials during regular

9b. Otherwise, provide each identification number

business hours at the organization’s principal office and

assigned and identify the state in which the election

at each of its regional or district offices having at least

authority is located. For a federal identification number,

three paid employees. A penalty of $20 per day will be

enter ‘‘Federal’’ for the state.

imposed on any person under a duty to comply with the

public inspection requirement for each day a failure to

Part II. Notification of Claim of

comply continues.

Exemptions From Filing Certain

Telephone Assistance

Forms

If you have questions or need help completing Form

8871, please call 1-877-829-5500. This toll-free

Lines 10a and 10b. Qualified State or Local

telephone service is available Monday through Friday

Political Organization

from 8:30 a.m. to 4:30 p.m. Eastern time.

Qualified state or local political organizations (defined

below) are exempt from filing Form 8872. If you are

claiming this exemption for the organization, you must

Specific Instructions

check the ‘‘Yes’’ box on line 10a and enter the state

where the organization files its reports on line 10b. If not,

Part I. General Information

check the “No” box.

A qualified state or local political organization is a

Employer Identification Number (EIN)

political organization that meets the following

Enter the EIN in the space provided. If the organization

requirements:

•

does not have an EIN, it must apply for one on Form

The organization limits its exempt function to the

SS-4, Application for Employer Identification Number.

purpose of influencing or attempting to influence the

Form SS-4 can be obtained by downloading it from the

selection, nomination, election, or appointment of any

IRS Internet website at or by calling

individual to any state or local public office or office in a

1-800-TAX-FORM (1-800-829-3676). See the Form SS-4

state or local political organization;

•

instructions for information about where and how to file,

The organization is required under a state law to report

including by telephone, fax, mail, or online.

to a state agency (and the organization does so) the

information that otherwise would be required to be

When electronically filing an amended or final Form

reported on Form 8872. The organization will meet this

8871, the organization’s EIN will be entered by the

requirement even if the state law does not require

computer program and may not be changed.

reporting of the identical information required on the

Line 3. Applicable Notice

Form 8872, so long as at least the following information

•

is required to be reported under the state law and is

Check Initial notice if this is the first Form 8871 filed by

reported by the organization:

the organization.

•

Check Amended notice if the organization is filing an

1. The name and address of every person who

amended notice.

contributes $500 or more in the aggregate to the

•

Check Final notice when the organization ceases

organization during the calendar year and the amount of

operations and dissolves as a tax-exempt Section 527

each contribution, and

organization or is no longer required to file Form 8871.

2. The name and address of every person to whom

the organization makes expenditures aggregating $800

Line 4b. Date of Material Change

or more during the calendar year, and the amount of

For an initial notice, the date of material change is not

each expenditure.

required unless the organization is filing its initial notice

However, if the state law requires the reporting of (if an

because it no longer qualifies for an exception to the filing

individual) the occupation or employer of any person to

requirements, such as reasonably anticipating it will

whom such expenditures are made, or the date or

always have annual gross receipts of less than $25,000.

purpose of each such expenditure; or, if the state law

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Instructions For Form 8871 2007 Page 2

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