Instructions For Form 8871 - Political Organization Notice Of Section 527 Status (Page 3 of 3) in pdf

requirement only if it reports that additional information to

or (b) substantial common direction or control (either

the state agency.

directly or indirectly).

•

The state agency makes the reports filed by the

2. Either the organization or that entity owns (directly

organization publicly available.

or through one or more entities) at least a 50% capital or

•

The organization makes the reports filed with the state

profits interest in the other. For this purpose, all entities

agency available for public inspection during regular

that are defined as related entities under 1 above must

business hours at the organization’s principal office (and

be treated as a single entity.

at each of its regional or district offices having at least

If 1 applies, enter ‘‘connected’’ under relationship. If 2

three paid employees). Contributor information must be

applies, enter ‘‘affiliated’’ under relationship.

disclosed to the public.

•

No federal candidate or officeholder controls or

Part V. List of All Officers, Directors,

materially participates in the direction of the organization,

solicits contributions to the organization, or directs any of

and Highly Compensated Employees

the organization’s disbursements.

For additional information, see section 527(e)(5) and

Lines 15a through 15c. Name, Title, and

Revenue Ruling 2003-49, 2003-20 I.R.B. 903.

Address

Line 11. Caucus or Association

Enter the name, title, and address of all of the

A political organization that is a caucus or association of

organization’s officers, members of the board of directors

state or local officials is exempt from filing Form 990. If

(that is, governing body, regardless of name), and highly

you are claiming this exemption for the organization, you

compensated employees. Highly compensated

must check the “Yes” box on line 11. If not, check the

employees are the five employees (other than officers

“No” box.

and directors) who are expected to have the highest

annual compensation over $50,000. Compensation

Part IV. List of All Related Entities

includes both cash and noncash amounts, whether paid

currently or deferred.

Line 13.

If there is more than one individual required to be

If there are no related entities, check this box and

listed in Part V, add each officer name until all names are

proceed to the next step.

entered and proceed to the next step.

Lines 14a through 14c. Name, Relationship,

Filing

and Address of Related Entity

You will not be able to reach this step until you have

If there is more than one related entity, add each related

provided all required information. Before moving on to

entity until all related entities are entered and proceed to

this step, please review all information entered to ensure

the next step.

that it is true, correct, and complete. Once you have

List the name, relationship, and address of all related

attested to this by entering your name and using the

entities. An entity is a related entity if either 1 or 2 below

‘‘Submit Form 8871’’ button, the information entered will

applies:

be made available to the public. Form 8453-X is

1. The organization and that entity have (a) significant

generated when the initial Form 8871 is electronically

common purposes and substantial common membership

filed. See Where and How to File on page 1.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of

the United States. If the organization is to be treated as a tax-exempt section 527 organization, you are required to give

us the information. We need it to ensure that you are complying with these laws.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act

unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be

retained as long as their contents may become material in the administration of any Internal Revenue law. The rules

governing the confidentiality of Form 8871 are covered in section 6104.

The time needed to complete and file these forms will vary depending on individual circumstances. The estimated

average times are:

Forms

8871

8453-X

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 hr., 15 min.

28 min.

Learning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

47 min.

6 min.

Preparing and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

55 min.

6 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler,

we would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating

Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send Form

8871 to this address. Instead, see Where and How To File on page 1.

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Instructions For Form 8871 - Political Organization Notice Of Section 527 Status Page 3

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