Political Organization Report on Contributions and Expenditures

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Instructions for Form 8872

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Instructions for Form 8872

Department of the Treasury
Internal Revenue Service

(Rev. January 2005)
Use with Form 8872 (Rev. November 2002)
Political Organization
Report of Contributions and Expenditures
Section references are to the Internal Revenue Code unless otherwise noted.

• The organization files the required reports with the

General Instructions
What’s New

• The IRS has established a new, subscription-based
email service for tax professionals and representatives of
tax-exempt organizations. Subscribers will receive
periodic updates from the IRS regarding exempt
organizations tax law and regulations, available services,
and other information. To subscribe, visit www.irs.gov/eo.
• The mailing address for requesting a user name and
password for electronic filing has changed. The new
address is provided under Where and How To File on
page 2.

Purpose of Form
Unless an exception applies (see Who Must File below),
a tax-exempt section 527 political organization must file
Form 8872 to report certain contributions received and
expenditures made. Generally, an organization that is
required to file Form 8872 also must file Form 8871,
Political Organization Notice of Section 527 Status, within
24 hours of the organization’s formation.
Note: The organization is not required to report
contributions accepted or expenditures made after July 1,
2000, if they were received or made under a contract
entered into before July 2, 2000.

Who Must File
Every section 527 political organization that accepts a
contribution or makes an expenditure for an exempt
function during the calendar year must file Form 8872,
except:
• A political organization that is not required to file Form
8871,
• A political organization that is subject to tax on its
income because it did not file or amend a Form 8871, or
• A qualified state or local political organization.
A qualified state or local political organization is a
political organization that meets the following
requirements:
• The organization’s exempt functions are solely for the
purpose of influencing or attempting to influence the
selection, nomination, election, or appointment of any
individual to any state or local political office or office in a
state or local political organization.
• The organization is subject to state law that requires it
to report information that is similar to that required on
Form 8872.

state.
• The state makes such reports public and the
organization makes them open to public inspection in the
same manner that organizations must make Form 8872
available for public inspection.
For additional information, including the prohibition of
involvement in the organization of a federal candidate or
office holder, see section 527(e)(5).

When To File
Due dates for Form 8872 vary depending on whether the
form is due for a reporting period that occurs during:
• A calendar year in which a regularly scheduled election
is held or
• Any other calendar year.
Note: If any due date falls on a Saturday, Sunday, or
legal holiday, the organization may file on the next
business day.
Election means:
• A general, special, primary, or runoff election for a
federal office,
• A convention or caucus of a political party which has
authority to nominate a candidate for federal office,
• A primary election held for the selection of delegates to
a national nominating convention of a political party, or
• A primary election held for the expression of a
preference for the nomination of individuals for election to
the office of President.
General election means:
• An election for a federal office held in even numbered
years on the Tuesday following the first Monday in
November, or
• An election held to fill a vacancy in a federal office (i.e.,
a special election) that is intended to result in the final
selection of a single individual to the office at stake in a
general election.

Calendar Years That Include a Regularly
Scheduled Election
The organization may opt to file its reports on either a
quarterly or monthly basis, but it must file on the same
basis for the entire calendar year.
Quarterly reports. File the first report for the first
quarter of the calendar year in which the organization
accepts a contribution or makes an expenditure.
Quarterly reports are due by the 15th day after the last
day of each calendar quarter, except the year-end report
which is due by January 31 of the following year. In
addition, the organization may have to file a pre-election

Cat. No. 30584F

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Instructions for Form 8872

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report, a post-general election report, or both, as
explained below.

File electronically via the IRS internet web site at
www.irs.gov/polorgs. A user ID and password are
required for filing electronically. Organizations that have
completed the electronic filing of Form 8871 will receive a
password in the mail. Organizations that have completed
the electronic filing of Form 8871, but have not received
their user ID and password may request one by writing to
the following address:
Internal Revenue Service
Attn: Request for 8872 Password
Mail Stop 6273
Ogden, UT 84201
If you have forgotten or misplaced the username and
password issued to your organization after you filed your
initial Form 8871, please send a letter requesting a new
username and password to the above address. You may
also fax your request to (801) 620-3249. It may take 3-6
weeks for your new username and password to arrive, as
they will be mailed to the organization. Submit your
request now in order to have your username and
password available for your next filing.

Monthly reports. File the first report for the first month
of the calendar year in which the organization accepts a
contribution or makes an expenditure. Reports are due
by the 20th day after the end of the month. This report
must reflect all reportable contributions accepted and
expenditures made during the month for which the report
is being filed. No monthly reports are due for October and
November. Instead, the organization must file a
pre-general election report and a post-general election
report (see Pre-election report and Post-general election
report below). In addition, a year-end report must also be
filed by January 31 of the following year instead of a
monthly report for December.
Pre-election report. This report must be filed before any
election for which the organization made a contribution or
expenditure. This report must be filed by the:
• 12th day before the election, or
• 15th day before the election, if the organization is
posting the report by certified or registered mail.

Who Must Sign
Form 8872 must be signed by an official authorized by
the organization to sign this report.

This report must reflect all reportable contributions
accepted and expenditures made through the 20th day
before the election.

Penalty
A penalty will be imposed if the organization is required
to file Form 8872 and it:
• Fails to file the form by the due date, or
• Files the form but fails to report all of the information
required or it reports incorrect information.
The penalty is 35% of the total amount of contributions
and expenditures to which a failure relates.

Post-general election report. File by the 30th day after
the general election. This report must reflect all
reportable contributions accepted and expenditures
made through the 20th day after the general election.

Other Calendar Years
The organization may opt to file its reports on either a
semiannual or monthly basis, but it must file on the same
basis for the entire calendar year.

Other Required Reports and Returns
An organization that files Form 8872 may also be
required to file the following forms.
• Form 990, Return of Organization Exempt From
Income Tax, or Form 990-EZ, Short Form Return of
Organization Exempt From Income Tax (or other
designated annual return).
• Form 1120-POL, U.S. Income Tax Return for Certain
Political Organizations (annual return).

Semiannual reports. File the mid-year report by July 31
for the period beginning January 1 through June 30. File
the year-end report by January 31 of the following year
for the period beginning July 1 and ending December 31.
Monthly reports. File the first report for the first month
of the calendar year in which the organization accepts a
contribution or makes an expenditure. Reports are due
by the 20th day after the end of the month, except for the
December report, which is due on January 31 of the
following year. This report must reflect all reportable
contributions accepted and expenditures made during the
month for which the report is being filed.

Public Inspection of Form 8872
The IRS will make Form 8872 (including Schedules A
and B) open to public inspection on the IRS web site at
www.irs.gov/polorgs. In addition, the organization must
make available for public inspection a copy of this report
during regular business hours at the organization’s
principal office and at each of its regional or district
offices having at least 3 paid employees. A penalty of
$20 per day will be imposed on any person under a duty
to comply with the public inspection requirement for each
day a failure to comply continues. The maximum penalty
imposed on all persons for failures relating to one report
is $10,000.

Where and How To File
Form 8872 may be filed either electronically or by mail.
Beginning with forms due on or after June 30, 2003,
organizations that have, or expect to have, contributions
or expenditures exceeding $50,000 will be required to file
electronically.

Telephone Assistance

To file by mail, send Form 8872 to the:
Internal Revenue Service Center
Ogden, UT 84201.

If you have questions or need help completing Form
8872, please call 1-877-829-5500. This toll-free
telephone service is available Monday through Friday.
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Instructions for Form 8872

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Line 10

Specific Instructions

If the organization is required to file Schedule(s) B, enter
the total of all subtotals shown on those schedules. If the
organization is not required to file Schedule B, enter zero.

Line A
Enter the beginning and ending date for the period to
which this report relates. If the organization filed a prior
report for the calendar year, the beginning date must be
the first day following the ending date shown on the prior
report.

Schedule A — Itemized Contributions
Note: Multiple Schedules A can be filed with any report.
Number each schedule in the box in the top right corner
of the schedule. Be sure to include both the number of
the specific page and the total number of Schedules A
(e.g., ‘‘Schedule A page 2 of 5’’).
The organization must list on Schedule A each
contributor from whom it accepted contributions during
the calendar year if:
• The aggregate amount of the contributions accepted
from that person during the calendar year as of the end
of this reporting period was at least $200 and
• Any of those contributions were accepted during this
reporting period.

Line B

• Check the ‘‘Initial report’’ box if this is the first Form
8872 filed by the organization for this period.
• Check the ‘‘Change of address’’ box if the organization
changed its address since it last filed Form 8871, Form
8872, Form 990 (or 990-EZ), or Form 1120-POL.
• Check the ‘‘Amended report’’ box if the organization is
filing an amended report.
• Check the ‘‘Final report’’ box if the organization will not
be required to file Form 8872 in the future.

Employer Identification Number (EIN)

Treat contributions as accepted if the contributor has
contracted or is otherwise obligated to make the
contribution.

Enter the correct EIN in the space provided as shown on
the Form 8871 the organization filed.

Name of Contributor’s Employer
If the contributor is an individual, enter the name of the
organization or person by whom the contributor is
employed (and not the name of his or her supervisor). If
the individual is self-employed, enter ‘‘Self-employed.’’ If
filing electronically and the contributor is not an
individual, enter “NA”.

Lines 5a and 5b
Enter the name and address of the person in possession
of the organization’s books and records.

Lines 6a and 6b

Contributor’s Occupation

Enter the name and address of the person whom the
public may contact for more information about the
organization.

If the contributor is an individual, enter the principal job
title or position of that contributor. If filing electronically
and the contributor is not an individual, enter “NA”.

Lines 8a through 8h

Aggregate Year-to-Date Contributions

Check only one box. See When To File beginning on
page 1 for details on the types of reports and the periods
covered.

Enter the total amount of contributions accepted from the
contributor during this calendar year as of the end of this
reporting period.

Line 8f. If the organization is filing on a monthly basis,
enter the month for which this report is being filed. During
a year in which a regularly scheduled general election is
held, do not check this box to report October, November,
or December activity. Instead, file a pre-general election
report, post-general election report, a year-end report,
and check the appropriate box on line 8d, 8g, or 8h.

Amount of Contribution
If a contributor made more than one contribution in a
reporting period, report each contribution separately.

Non-Disclosed Amounts
As the last entry on Schedule A, list the aggregate
amount of contributions that are required to be reported
on this schedule for which the organization does not
disclose all of the information required under section
527(j). Enter “Withheld” as the contributor’s name. If filing
electronically, enter the organization’s address, the date
of the report, and “NA” for occupation and employer. This
amount is subject to the penalty for the failure to provide
all the information required. See Penalty on page 2 for
details.

Line 8g. If the organization is filing a pre-election report
also indicate the type of election (primary, general,
convention, special, or run-off) on line 8g(1), the date of
the election on line 8g(2), and the state in which the
election is held on line 8g(3).
Line 8h. If the organization is filing a post-general
election report, indicate the date of the election on line
8h(1) and the state in which the election was held on line
8h(2).

Schedule B — Itemized Expenditures
Note: Multiple Schedules B can be filed with any report.
Number each schedule in the box in the top right corner
of the schedule. Be sure to include both the number of
the specific page and the total number of Schedules B
(e.g., ‘‘Schedule B page 2 of 10’’).

Line 9
If the organization is required to file Schedule(s) A, enter
the total of all subtotals shown on those schedules. If the
organization is not required to file Schedule A, enter zero.
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Instructions for Form 8872

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on this schedule for which the organization does not
disclose all of the information required under section
527(j). Enter “Withheld” as the recipient’s name and as
the purpose. If filing electronically, enter the
organization’s address, the date of the report, and “NA”
for occupation and employer. This amount is subject to
the penalty for the failure to provide all the information
required. See Penalty on page 2 for details.

The organization must list on Schedule B each
recipient to whom it made expenditures during the
calendar year if:
• The aggregate amount of expenditures made to that
person during the calendar year as of the end of this
reporting period was at least $500 and
• Any of those expenditures were made during this
reporting period.
Treat expenditures as made if the organization has
contracted or is otherwise obligated to make the
expenditure.

If the recipient is an individual, enter the name of the
organization or person by whom the recipient is
employed (and not the name of his or her supervisor). If
the individual is self-employed, enter ‘‘Self-employed.’’ If
filing electronically and the recipient is not an individual,
enter “NA”.

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 required
to report contributions accepted and expenditures made
as required by section 527(j), 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 8872 are covered in section 6104.
The time needed to complete and file the form will vary
depending on individual circumstances. The estimated
average time is:

Recipient’s Occupation

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

9 hr., 48 min.

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

24 min.

Preparing and sending the form to the IRS . .

34 min.

Do not include any independent expenditures. An
independent expenditure means an expenditure
CAUTION by a person for a communication expressly
advocating the election or defeat of a clearly identified
candidate that is not made with the cooperation or prior
consent of, in consultation with, or at the request or
suggestion of, a candidate or agent or authorized
committee of a candidate.

!

Name of Recipient’s Employer

If the recipient is an individual, enter the principal job title
or position of that recipient. If filing electronically and the
recipient is not an individual, enter “NA”.

Amount of Each Expenditure Reported for
This Period

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-6406, Washington, D.C. 20024.
Do not send Form 8872 to this address. Instead, see
Where and How To File on page 2.

Report each separate expenditure made to any person
during the calendar year that was not reported in a prior
reporting period.

Purpose
Describe the purpose of each separate expenditure.

Non-Disclosed Amounts
As the last entry on Schedule B, list the aggregate
amount of expenditures that are required to be reported

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