8871 Political Organization Notice of Section 527 Status

Instructions for Form 8871

Department of the Treasury
Internal Revenue Service

(Rev. February 2011)

Political Organization Notice of Section 527 Status
Section references are to the Internal Revenue Code unless
otherwise noted.

General Instructions
Purpose of Form
Political organizations must use Form 8871 to notify the
IRS that the organization is to be treated as a tax-exempt
section 527 organization. The IRS is required to make
publicly available on the Internet and at its offices a list of
the organizations that file Form 8871 (including the
organization’s mailing address, email address, custodian
of records, and contact person as shown on Form 8871).
Political organizations must also use Form 8871 to
notify the IRS of any material change in the information
reported on a previously filed Form 8871.

Definitions
Political organization
Political organization means a party, committee,
association, fund, or other organization (whether or not
incorporated) organized and operated primarily for the
purpose of directly or indirectly accepting contributions or
making expenditures, or both, for an exempt function.

Exempt function
Exempt function means the function of influencing or
attempting to influence the selection, nomination,
election, or appointment of any individual to any federal,
state, or local public office or office in a political
organization, or the election of the Presidential or Vice
Presidential electors, whether or not such individual or
electors are selected, nominated, elected, or appointed. It
also includes expenditures made relating to one of these
offices, which if incurred by the individual, would be
allowable as a business deduction under section 162(a).

Who Must File
Every political organization that is to be treated as a
tax-exempt political organization under the rules of
section 527 must file Form 8871, except for:
• An organization that reasonably expects its annual
gross receipts to always be less than $25,000,
• A political committee required to report under the
Federal Election Campaign Act of 1971 (2 U.S.C. 431 et
seq.),
• A political committee of a state or local candidate,
• A state or local committee of a political party, or
• A tax-exempt organization described in section 501(c)
that is treated as having political organization taxable
income under section 527(f)(1).

When To File
Initial Filing
Form 8871 must be electronically filed within 24 hours of
the date on which the organization was established. If the

due date falls on a Saturday, Sunday, or legal holiday,
the organization may file on the next business day. See
Pub. 4216, Political Organization Filing and Disclosure,
Filing Process User Guide, for more information.
Note. An organization that has not filed an initial Form
8871 because it reasonably expected its annual gross
receipts to always be less than $25,000 must file an initial
Form 8871 within 30 days of reaching $25,000 in annual
gross receipts.

To Report a Material Change or Termination
In general, an organization must file an amended Form
8871 within 30 days after the occurrence of the material
change being reported. An organization must file a final
Form 8871 within 30 days of termination. If the due date
falls on a Saturday, Sunday, or legal holiday, the
organization may file on the next business day. See Pub.
4216, Political Organization Filing and Disclosure, Filing
Process User Guide, for more information.

Where and How To File
Section 527(i)(1)(A) requires that the organization file
Form 8871 electronically. The paper version of Form
8871 is obsolete. File Form 8871 online at
www.irs.gov/polorgs (IRS Keyword: political orgs).
A first-time user electronically submitting an initial
Form 8871 will be instructed to print, sign, and mail a
Form 8453-X, Political Organization Declaration for
Electronic Filing of Notice of Section 527 Status, to the
IRS. An authorized official must sign and date Form
8453-X. Send the completed Form 8453-X to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201
Upon receipt of Form 8453-X, the IRS will mail to the
organization a username and password that must be
used to file an amended or final Form 8871 or to
electronically file Form 8872, Political Organization
Report of Contributions and Expenditures.

Who Must Sign
Form 8871 must be signed by an official authorized by
the organization to sign this notice.

Effect of Failure To File Form 8871
An organization that is required to file Form 8871, but
fails to do so on a timely basis, will not be treated as a
tax-exempt section 527 organization for any period
before the date Form 8871 is filed. In addition, the
taxable income of the organization for that period (or,
where there is a material change and a failure to timely
file an amended Form 8871, for the period beginning on
the date the change occurred and ending on the date on
which the amended Form 8871 is filed) is subject to tax
and must be reported on Form 1120-POL. The tax will be
computed by including its exempt function income (minus
any deductions directly connected with the production of
that income).

Cat. No. 35287H

Other Required Reports and Returns

qualified for the exception. For an amended notice, enter
the date of the material change being reported. For a
final notice, enter the date the organization terminated.

An organization that files Form 8871 also may be
required to file the following forms:
• Form 8872, Political Organization Report of
Contributions and Expenditures (periodic reports are
required during the calendar year).
• 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 information return).
• Form 1120-POL, U.S. Income Tax Return for Certain
Political Organizations (annual income tax return).

Lines 6a and 6b. Custodian of Records
Enter the name and address of the person in possession
of the organization’s books and records.

Lines 7a and 7b. Contact Person
Enter the name and address of the person whom the
public may contact for more information about the
organization.

Public Inspection of Form 8871 and
Related Materials

Lines 9a and 9b. Election Authority
Identification Number
Enter the name of the election authority on line 9a. If the
organization has not been assigned any identification
number by any election authority, enter “None” on line
9b. Otherwise, provide each identification number
assigned and identify the state in which the election
authority is located. For a federal identification number,
enter ‘‘Federal’’ for the state.

Form 8871 (including any supporting papers), and any
letter or other document the IRS issues with regard to
Form 8871, are open to public inspection at the IRS in
Washington, DC, and online at www.irs.gov/polorgs (IRS
Keyword: political orgs). In addition, the organization
must make available for public inspection a copy of these
materials during regular business hours at the
organization’s principal office and at each of its regional
or district offices having at least three 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.

Part II. Notification of Claim of
Exemption From Filing Certain Forms
Lines 10a and 10b. Qualified State or Local
Political Organization

Telephone Assistance

Qualified state or local political organizations (defined
below) are exempt from filing Form 8872. If you are
claiming this exemption for the organization, you must
check the ‘‘Yes’’ box on line 10a and enter the state
where the organization files its reports on line 10b. If not,
check the “No” box.

If you have questions or need help completing Form
8871, please call 1-877-829-5500. This toll-free
telephone service is available Monday through Friday.

Specific Instructions

A qualified state or local political organization is a
political organization that meets the following
requirements.
• The organization limits its exempt function to the
purpose of influencing or attempting to influence the
selection, nomination, election, or appointment of any
individual to any state or local public office or office in a
state or local political organization.
• The organization is required under a state law to report
to a state agency (and the organization does so) the
information that otherwise would be required to be
reported on Form 8872. The organization will meet this
requirement even if the state law does not require
reporting of the identical information required on the
Form 8872, so long as at least the following information
is required to be reported under the state law and is
reported by the organization:
1. The name and address of every person who
contributes $500 or more in the aggregate to the
organization during the calendar year and the amount of
each contribution, and
2. The name and address of every person to whom
the organization makes expenditures aggregating $800
or more during the calendar year, and the amount of
each expenditure.
However, if the state law requires the reporting of (if an
individual) the occupation or employer of any person to
whom such expenditures are made, or the date or
purpose of each such expenditure; or, if the state law
requires the reporting of (if an individual) the occupation
or employer of any such contributor or the date of each
such contribution, the organization will meet this

Part I. General Information
Employer Identification Number (EIN)
Enter the EIN in the space provided. If the organization
does not have an EIN, it must apply for one on Form
SS-4, Application for Employer Identification Number.
Form SS-4 can be downloaded at IRS.gov or by calling
1-800-TAX-FORM (1-800-829-3676). See the Form SS-4
instructions for information about where and how to file,
including by telephone, fax, mail, or online.
When electronically filing an amended or final Form
8871, the organization’s EIN will be entered by the
computer program and may not be changed.

Line 3. Applicable Notice
• Check Initial notice if this is the first Form 8871 filed by
the organization.
• Check Amended notice if the organization is filing an
amended notice.
• Check Final notice when the organization ceases
operations and dissolves as a tax-exempt Section 527
organization or is no longer required to file Form 8871.

Line 4b. Date of Material Change
For an initial notice, the date of material change is not
required unless the organization is filing its initial notice
because it no longer qualifies for an exception to the filing
requirements, such as reasonably anticipating it will
always have annual gross receipts of less than $25,000.
In that case, enter the date the organization no longer
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requirement only if it reports that additional information to
the state agency.
• The state agency makes the reports filed by the
organization publicly available.
• The organization makes the reports filed with the state
agency available for public inspection during regular
business hours at the organization’s principal office (and
at each of its regional or district offices having at least
three paid employees). Contributor information must be
disclosed to the public.
• No federal candidate or officeholder controls or
materially participates in the direction of the organization,
solicits contributions to the organization, or directs any of
the organization’s disbursements.
For additional information, see section 527(e)(5) and
Revenue Ruling 2003-49, 2003-20 I.R.B. 903.

or (b) substantial common direction or control (either
directly or indirectly).
2. Either the organization or that entity owns (directly
or through one or more entities) at least a 50% capital or
profits interest in the other. For this purpose, all entities
that are defined as related entities under 1 above must
be treated as a single entity.
If 1 applies, enter ‘‘connected’’ under relationship. If 2
applies, enter ‘‘affiliated’’ under relationship.

Part V. List of All Officers, Directors,
and Highly Compensated Employees
Lines 15a through 15c. Name, Title, and
Address

Line 11. Caucus or Association

If there are no related entities, check this box and
proceed to the next step.

Enter the name, title, and address of all of the
organization’s officers, members of the board of directors
(that is, governing body, regardless of name), and highly
compensated employees. Highly compensated
employees are the five employees (other than officers
and directors) who are expected to have the highest
annual compensation over $50,000. Compensation
includes both cash and noncash amounts, whether paid
currently or deferred.
If there is more than one individual required to be
listed in Part V, add each officer name until all names are
entered and proceed to the next step.

Lines 14a through 14c. Name, Relationship,
and Address of Related Entity

Filing

A political organization that is a caucus or association of
state or local officials is exempt from filing Form 990. If
you are claiming this exemption for the organization, you
must check the “Yes” box on line 11. If not, check the
“No” box.

Part IV. List of All Related Entities
Line 13.

You will not be able to reach this step until you have
provided all required information. Before moving on to
this step, please review all information entered to ensure
that it is true, correct, and complete. Once you have
attested to this by entering your name and using the
‘‘Submit Form 8871’’ button, the information entered will
be made available to the public. Form 8453-X is
generated when the initial Form 8871 is electronically
filed. See Where and How to File on page 1.

If there is more than one related entity, add each related
entity until all related entities are entered and proceed to
the next step.
List the name, relationship, and address of all related
entities. An entity is a related entity if either 1 or 2 below
applies:
1. The organization and that entity have (a) significant
common purposes and substantial common membership

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 to be treated as a tax-exempt section 527 organization, 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 8871 are covered in section 6104.
The time needed to complete and file these forms will vary depending on individual circumstances. The estimated
average times are:
Forms

8871

8453-X

5 hr., 15 min.

28 min.

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

47 min.

6 min.

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

55 min.

6 min.

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

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-6526, Washington, DC 20224. Do not send Form
8871 to this address. Instead, see Where and How To File on page 1.

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