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

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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

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