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Instructions for Form 8872

Department of the Treasury

Internal Revenue Service

(July 2000)

Political Organization

Report of Contributions and Expenditures

Section references are to the Internal Revenue Code unless otherwise noted.

selection of a single individual to the office at stake in a

General Instructions

general election.

Calendar Years That Include a Regularly

Purpose of Form

Scheduled Election

Unless an exception applies (see Who Must File below),

The organization may opt to file its reports on either a

a section 527 political organization must file Form 8872 to

quarterly or monthly basis, but it must file on the same

report certain contributions received and expenditures

basis for the entire calendar year.

made after July 1, 2000. Generally, an organization that

Quarterly reports. File the first report for the first quarter

is required to file Form 8872 also must file Form 8871,

of the calendar year in which the organization accepts a

Political Organization Notice of Section 527 Status, within

contribution or makes an expenditure. Quarterly reports

24 hours of the organization's formation. An organization

are due by the 15th day after the last day of each calendar

already in existence on July 30, 2000, must have filed

quarter, except the year-end report which is due by

Form 8871 by July 31, 2000.

January 31 of the following year. In addition, the

Note: The organization is not required to report

organization may have to file a pre-election report, a

contributions accepted or expenditures made after July 1,

post-general election report, or both, as explained

2000, if they were received or made under a contract

below.

entered into before July 2, 2000.

Monthly reports. File the first report for the first month

Who Must File

of the calendar year in which the organization accepts a

contribution or makes an expenditure. Reports are due by

Every section 527 political organization that accepts a

the 20th day after the end of the month. This report must

contribution or makes an expenditure for an exempt

reflect all reportable contributions accepted and

function during the calendar year must file Form 8872,

expenditures made during the month for which the report

except:

is being filed. No monthly reports are due for October and

A political organization that is not required to file Form

November. Instead, the organization must file a

8871 or

pre-general election report and a post-general election

A state or local committee of a political party or political

report (see Pre-election report and Post-general

committee of a state or local candidate.

election report below). In addition, a year-end report

must also be filed by January 31 of the following year

When To File

instead of a monthly report for December.

Pre-election report. This report must be filed before any

Due dates for Form 8872 vary depending on whether the

election for which the organization made a contribution or

form is due for a reporting period that occurs during:

expenditure. This report must be filed by the:

A calendar year in which a regularly scheduled

12th day before the election or

election is held or

15th day before the election, if the organization is

Any other calendar year.

posting the report by certified or registered mail.

Note: If any due date falls on a Saturday, Sunday, or

This report must reflect all reportable contributions

legal holiday, the organization may file on the next

accepted and expenditures made through the 20th day

business day.

before the election.

Election means:

Note: For any pre-election report that would otherwise

A general, special, primary, or runoff election for a

be due before July 31, 2000, under the above rules, the

Federal office,

due date is automatically extended until July 31, 2000.

A convention or caucus of a political party which has

Post-general election report. File by the 30th day after

authority to nominate a candidate for Federal office,

the general election. This report must reflect all reportable

A primary election held for the selection of delegates to

contributions accepted and expenditures made through

a national nominating convention of a political party, or

the 20th day after the general election.

A primary election held for the expression of a

Other Calendar Years

preference for the nomination of individuals for election to

the office of President.

The organization may opt to file its reports on either a

General election means:

semiannual or monthly basis, but it must file on the

same basis for the entire calendar year.

An election for a Federal office held in even numbered

years on the Tuesday following the first Monday in

Semiannual reports. File the mid-year report by July 31

November or

for the period beginning January 1 through June 30. File

the year-end report by January 31 of the following year for

An election held to fill a vacancy in a Federal office (i.e.,

the period beginning July 1 and ending December 31.

a special election) that is intended to result in the final

Cat. No. 30584F

Instructions For Form 8872 - Political Organization Report Of Contributions And Expenditures - 2000

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