Instructions For Form 8872 - 2005
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4Department of the Treasury
Instructions for Form 8872
Internal Revenue Service
(Rev. January 2005)
Use with Form 8872 (Rev. November 2002)
Political Organization
Report of Contributions and Expenditures
Section references are to the Internal Revenue Code unless otherwise noted.
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The organization files the required reports with the
General Instructions
state.
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The state makes such reports public and the
What’s New
organization makes them open to public inspection in the
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same manner that organizations must make Form 8872
The IRS has established a new, subscription-based
available for public inspection.
email service for tax professionals and representatives of
For additional information, including the prohibition of
tax-exempt organizations. Subscribers will receive
involvement in the organization of a federal candidate or
periodic updates from the IRS regarding exempt
office holder, see section 527(e)(5).
organizations tax law and regulations, available services,
and other information. To subscribe, visit
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When To File
The mailing address for requesting a user name and
password for electronic filing has changed. The new
Due dates for Form 8872 vary depending on whether the
address is provided under Where and How To File on
form is due for a reporting period that occurs during:
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page 2.
A calendar year in which a regularly scheduled election
is held or
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Purpose of Form
Any other calendar year.
Unless an exception applies (see Who Must File below),
Note: If any due date falls on a Saturday, Sunday, or
a tax-exempt section 527 political organization must file
legal holiday, the organization may file on the next
Form 8872 to report certain contributions received and
business day.
expenditures made. Generally, an organization that is
Election means:
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required to file Form 8872 also must file Form 8871,
A general, special, primary, or runoff election for a
Political Organization Notice of Section 527 Status, within
federal office,
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24 hours of the organization’s formation.
A convention or caucus of a political party which has
authority to nominate a candidate for federal office,
Note: The organization is not required to report
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A primary election held for the selection of delegates to
contributions accepted or expenditures made after July 1,
a national nominating convention of a political party, or
2000, if they were received or made under a contract
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A primary election held for the expression of a
entered into before July 2, 2000.
preference for the nomination of individuals for election to
the office of President.
Who Must File
General election means:
Every section 527 political organization that accepts a
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An election for a federal office held in even numbered
contribution or makes an expenditure for an exempt
years on the Tuesday following the first Monday in
function during the calendar year must file Form 8872,
November, or
except:
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An election held to fill a vacancy in a federal office (i.e.,
A political organization that is not required to file Form
a special election) that is intended to result in the final
8871,
selection of a single individual to the office at stake in a
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A political organization that is subject to tax on its
general election.
income because it did not file or amend a Form 8871, or
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Calendar Years That Include a Regularly
A qualified state or local political organization.
Scheduled Election
A qualified state or local political organization is a
The organization may opt to file its reports on either a
political organization that meets the following
quarterly or monthly basis, but it must file on the same
requirements:
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basis for the entire calendar year.
The organization’s exempt functions are solely for the
purpose of influencing or attempting to influence the
Quarterly reports. File the first report for the first
selection, nomination, election, or appointment of any
quarter of the calendar year in which the organization
individual to any state or local political office or office in a
accepts a contribution or makes an expenditure.
state or local political organization.
Quarterly reports are due by the 15th day after the last
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The organization is subject to state law that requires it
day of each calendar quarter, except the year-end report
to report information that is similar to that required on
which is due by January 31 of the following year. In
Form 8872.
addition, the organization may have to file a pre-election
Cat. No. 30584F
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