Instructions For Form 8872 - Political Organization Report Of Contributions And Expenditures - 2000 Page 3

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specific page and the total number of Schedules A (e.g.,
Do not include any independent expenditures. An
!
"Schedule A page 2 of 5").
independent expenditure means an expenditure by
The organization must list on Schedule A each
a person for a communication expressly advocating
CAUTION
contributor from whom it accepted contributions during the
the election or defeat of a clearly identified candidate that
calendar year if:
is not made with the cooperation or prior consent of, in
consultation with, or at the request or suggestion of, a
The aggregate amount of the contributions accepted
candidate or agent or authorized committee of a
from that person during the calendar year as of the end
candidate.
of this reporting period was at least $200 and
Any of those contributions were accepted during this
Name of Recipient's Employer
reporting period.
If the recipient is an individual, enter the name of the
Treat contributions as accepted if the contributor has
organization or person by whom the recipient is employed
contracted or is otherwise obligated to make the
(and not the name of his or her supervisor). If the
contribution.
individual is self-employed, enter "Self-employed."
Name of Contributor's Employer
Recipient's Occupation
If the contributor is an individual, enter the name of the
If the recipient is an individual, enter the principal job title
organization or person by whom the contributor is
or position of that recipient.
employed (and not the name of his or her supervisor). If
the individual is self-employed, enter "Self-employed."
Amount of Each Expenditure Reported for This
Period
Contributor's Occupation
Report each separate expenditure made to any person
If the contributor is an individual, enter the principal job
during the calendar year that was not reported in a prior
title or position of that contributor.
reporting period.
Aggregate Year-to-Date Contributions
Enter the total amount of contributions accepted from the
Paperwork Reduction Act Notice. We ask for the
contributor during this calendar year as of the end of this
information on this form to carry out the Internal Revenue
reporting period.
laws of the United States. If the organization is required
to report contributions accepted and expenditures made
Amount of Contributions Reported for This
as required by section 527(j), you are required to give us
Period
the information. We need it to ensure that you are
Enter the total amount of contributions accepted from the
complying with these laws.
contributor during this calendar year as of the end of this
You are not required to provide the information
reporting period, reduced by the amount previously shown
requested on a form that is subject to the Paperwork
on a report filed for this calendar year.
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
Schedule B — Itemized Expenditures
instructions must be retained as long as their contents
may become material in the administration of any Internal
Note: Multiple Schedules B can be filed with any report.
Revenue law. The rules governing the confidentiality of
Number each schedule in the box in the top right corner
of the schedule. Be sure to include both the number of the
Form 8872 are covered in section 6104.
specific page and the total number of Schedules B (e.g.,
The time needed to complete and file the form will vary
"Schedule B page 2 of 10").
depending on individual circumstances. The estimated
The organization must list on Schedule B each recipient
average time is:
to whom it made expenditures during the calendar year
Recordkeeping .................................................... 19 hr., 7 min.
if:
Learning about the law or the form..................
18 min.
The aggregate amount of expenditures made to that
person during the calendar year as of the end of this
Preparing and sending the form to the IRS ....
37 min.
reporting period was at least $500 and
If you have comments concerning the accuracy of these
Any of those expenditures were made during this
time estimates or suggestions for making this form
reporting period.
simpler, we would be happy to hear from you. You can
Treat expenditures as made if the organization has
write to the Tax Forms Committee, Western Area
contracted or is otherwise obligated to make the
Distribution Center, Rancho Cordova, CA 95743-0001.
expenditure.
Do not send Form 8872 to this address. Instead, see
Where To File on page 2.
Page 3

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