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Monthly reports. File the first report for the first month

the first day following the ending date shown on the prior

of the calendar year in which the organization accepts a

report.

contribution or makes an expenditure. Reports are due by

Line B

the 20th day after the end of the month, except for the

December report, which is due on January 31 of the

Check the "Initial report" box if this is the first Form 8872

following year. This report must reflect all reportable

ever filed by the organization.

contributions accepted and expenditures made during the

Check the "Change of address" box if the organization

month for which the report is being filed.

changed its address since it last filed Form 8871, Form

Where To File

8872, or Form 1120-POL.

Check the "Amended report" box if the organization is

Send Form 8872 to the Internal Revenue Service Center,

filing an amended report.

Ogden, UT 84201.

Check the "Final report" box if the organization will not

be required to file Form 8872 in the future.

Who Must Sign

Form 8872 must be signed by an official authorized by the

Employer Identification Number (EIN)

organization to sign this report.

Enter the correct EIN in the space provided as shown on

the Form 8871 the organization filed.

Penalty

A penalty will be imposed if the organization is required

Lines 5a and 5b

to file Form 8872 and it:

Enter the name and address of the person in possession

Fails to file the form by the due date or

of the organization's books and records.

Files the form but fails to report all of the information

required or it reports incorrect information.

Lines 6a and 6b

The penalty is 35% of the total amount of contributions

Enter the name and address of the person whom the

and expenditures to which a failure relates.

public may contact for more information about the

organization.

Other Required Reports and Returns

An organization that files Form 8872 may also be required

Lines 8a through 8h

to file the following forms.

Check only one box. See When To File beginning on

Form 990, Return of Organization Exempt From Income

page 1 for details on the types of reports and the periods

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

covered.

Exempt From Income Tax (or other designated annual

Line 8f. If the organization is filing on a monthly basis,

return).

enter the month for which this report is being filed. During

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

a year in which a regularly scheduled general election is

Political Organizations (annual return).

held, do not check this box to report October, November,

or December activity. Instead, file a pre-general election

Public Inspection of Form 8872

report, post-general election report, a year-end report, and

check the appropriate box on line 8d, 8g, or 8h.

The IRS will make Form 8872 (including Schedules A and

B) open to public inspection. In addition, the organization

Line 8g. If the organization is filing a pre-election report

must make available for public inspection a copy of this

also indicate the type of election (primary, general,

report during regular business hours at the organization's

convention, special, or run-off) on line 8g(1), the date of

principal office and at each of its regional or district offices

the election on line 8g(2), and the state in which the

having at least 3 paid employees. A penalty of $20 per

election is held on line 8g(3).

day will be imposed on any person under a duty to comply

Line 8h. If the organization is filing a post-general

with the public inspection requirement for each day a

election report, indicate the date of the election on line

failure to comply continues. The maximum penalty

8h(1) and the state in which the election was held on line

imposed on all persons for failures relating to one report

8h(2).

is $10,000.

Line 9

Telephone Assistance

If the organization is required to file Schedule(s) A, enter

If you have questions or need help completing Form 8872,

the total of all subtotals shown on those schedules. If the

please call 1-877-829-5500. This toll-free telephone

organization is not required to file Schedule A, enter zero.

service is available Monday through Friday from 8:00 a.m.

to 9:30 p.m. Eastern time.

Line 10

If the organization is required to file Schedule(s) B, enter

the total of all subtotals shown on those schedules. If the

Specific Instructions

organization is not required to file Schedule B, enter zero.

Line A

Schedule A — Itemized Contributions

Enter the beginning and ending date for the period to

Note: Multiple Schedules A can be filed with any report.

which this report relates. If the organization filed a prior

Number each schedule in the box in the top right corner

report for the calendar year, the beginning date must be

of the schedule. Be sure to include both the number of the

Page 2

Instructions For Form 8872 - Political Organization Report Of Contributions And Expenditures - 2000 Page 2

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