Instructions for F Instructions for Form 8872, Political Organization Repor

Instructions for Form 8872

Department of the Treasury
Internal Revenue Service

(Rev. November 2018)

Political Organization
Report of Contributions and Expenditures
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments

For the latest information about developments related to
Form 8872 and its instructions, such as legislation after they
were published, go to IRS.gov/Form8872.

What’s New
Penalty rate decreased. The penalty rate decreased from
35% to 21%. See Penalty, later.

General Instructions

!

CAUTION

This form and all attachments are subject to public
inspection. Do not enter social security numbers on
this form or any attachments.

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 or within 30 days of any material
change to the information reported on Form 8871.
Note. The organization isn't 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 isn't required to file Form 8871,
• A political organization that is subject to tax on its income
because it didn't 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.
• The organization files the required reports with the 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.
Oct 18, 2018

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 an
even-numbered or odd-numbered year.
Note. If any due date falls on a Saturday, Sunday, or legal
holiday, the organization may file on the next business day.

Even-Numbered Years

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 report, a post-general election
report, or both, as explained below.
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). 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.
This report must reflect all reportable contributions
accepted and expenditures made through the 20th day
before the election.
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.
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;

Cat. No. 30584F

• 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 (that is,
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.

request now in order to have your username and password
available for your next filing.

Who Must Sign

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

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 21% for tax years beginning after
December 31, 2017 (35% for tax years beginning before
December 31, 2017) of the total amount of contributions and
expenditures to which a failure relates.

Odd-Numbered 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

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.

An organization that files Form 8872 also may 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).

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 website at 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.
Organizations that have, or expect to have, contributions or
expenditures exceeding $50,000 are required to file
electronically.
To file by mail, send Form 8872 to the:
Internal Revenue Service Center
Ogden, UT 84201

Telephone Assistance

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.

File electronically using the IRS Internet website at
IRS.gov/polorgs. A username and a password are required
for electronically filing Form 8872. Organizations that have
completed the electronic filing of Form 8871 and submitted a
completed, signed Form 8453-X, Political Organization
Declaration for Electronic Filing of Notice of Section 527
Status, will receive a username and a password in the mail.
Organizations that have completed the electronic filing of
Form 8871, but haven't received their username and
password may request them by writing to the following
address.

Exempt Organizations Update

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 organization’s tax
law and regulations, available services, and other
information. To subscribe, visit IRS.gov/eo.

Specific Instructions

Internal Revenue Service
Attn: Request for 8872
Password Mail Stop 6273
Ogden, UT 84201

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.

If you have forgotten or misplaced the username and
password issued to your organization after you filed your
initial Form 8871 and Form 8453-X, please send a letter
requesting a new username and password to the above
address. You also may 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

Line B

• Check the "Initial report" box if this is the first Form 8872
filed by the organization for this period.

-2-

• 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 won't be
required to file Form 8872 in the future.

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.

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.

!

In-kind contributions must be included. These
contributions may be identified by including “(In-kind)” in the
contributor's name field.

DO NOT enter social security numbers on Form 8872
or on any attachments to this form.

CAUTION

Foreign Address

As an entry on the last page of Schedule A, enter the total
amount of all contributions received from contributors whose
aggregate contributions were less than $200 and aren't
reported elsewhere. Enter “Aggregate below Threshold”
instead of the contributor's name. If filing electronically, also
enter your organization's address and the last day of the
reporting period (for example, Jan. 31); and enter “N/A” for
employer, occupation, and date.

Enter the information in the following order: city or town, state
or province, and country. Follow the country's practice for
entering the postal code, if any. Don't abbreviate the country
name.

Lines 5a and 5b

Enter the name and address of the person in possession of
the organization's books and records.

Name of Contributor's Employer

Lines 6a and 6b

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 the individual isn't
employed, enter “Not employed.” If filing electronically and
the contributor isn't an individual, enter “N/A.”

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

Lines 8a through 8h

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

Contributor's Occupation

Line 8f. If the organization is filing on a monthly basis, enter
the month for which this report is being filed. During
even-numbered years, don't 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.

If the contributor is an individual, enter the principal job title or
position of that contributor. If the individual is self-employed,
enter the principal job title or position of that contributor. If the
individual isn't employed, enter a descriptive title to explain
the individual's status such as “Retired,” “Student,”
“Homemaker,” or “Unemployed.” If filing electronically and
the contributor isn't an individual, enter “N/A.”

Line 8g. If the organization is filing a pre-election report also
indicate the type of election (primary, general, convention,
special, or runoff) 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).

Aggregate Year-to-Date Contributions

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

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).

Amount of Contribution

If a contributor made more than one contribution in a
reporting period, report each contribution separately. If the
contribution is an in-kind contribution, report the fair market
value of the contribution.

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 isn't required to file Schedule A, enter zero.

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 doesn't 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 “N/A” for
occupation and employer. This amount is subject to the
penalty for the failure to provide all the information required.
See Penalty for details, earlier.

Line 10

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

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 (for
example, "Schedule A, page 2 of 5").

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

-3-

reporting period. If the expenditure is an in-kind expenditure,
report the fair market value of the expenditure.

the schedule. Be sure to include both the number of the
specific page and the total number of Schedules B (for
example, "Schedule B, page 2 of 10").
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.

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 on this
schedule for which the organization doesn't 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 “N/A” for occupation and employer. This
amount is subject to the penalty for the failure to provide all
the information required. See Penalty for details, earlier.

Treat expenditures as made if the organization has
contracted or is otherwise obligated to make the expenditure.
In-kind expenditures must be included. These
expenditures may be identified by including “(In-kind)” in the
purpose field.
As an entry on the last page of Schedule B, enter the total
amount of all expenditures paid to recipients whose
aggregate receipts were less than $500 and aren't reported
elsewhere. Enter “Aggregate below Threshold” instead of the
recipient's name. If filing electronically, also enter the
organization's address and the last day of the reporting
period (for example, Jan. 31); and enter “N/A” for employer,
occupation, and date.

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.

Do not include any independent expenditures. An
independent expenditure means an expenditure by a
CAUTION person for a communication expressly advocating
the election or defeat of a clearly identified candidate that
isn't 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.

You aren't 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.

!

Name of Recipient's Employer

The time needed to complete and file the form will vary
depending on individual circumstances. The estimated
average time is:

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 the individual isn't
employed, enter “Not employed.” If filing electronically and
the recipient isn't an individual, enter “N/A.”

Recipient's Occupation

If the recipient is an individual, enter the principal job title or
position of that recipient. If the individual is self-employed,
enter the principal job title or position of that recipient. If the
individual isn't employed, enter a descriptive title to explain
the individual's status such as “Volunteer.” If filing
electronically and the recipient isn't an individual, enter “N/A.”

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

9 hr., 48 min.

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

24 min.

Preparing and sending the form to the
IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

34 min.

If you have comments concerning the accuracy of these
time estimates or suggestions for making Form 8872 simpler,
we would be happy to hear from you. You can send us
comments from IRS.gov/FormComments. Or you can send
your comments to Internal Revenue Service, Tax Forms and
Publications Division, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Don't send Form 8872 to this
address. Instead, see Where and How To File, earlier.

Amount of Each Expenditure Reported for This
Period
Report each separate expenditure made to any person
during the calendar year that wasn't reported in a prior

-4-