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Formulář 8872 Návod

Pokyny pro formulář 8872, Zpráva politické organizace o příspěvcích a výdajích

Rev. říjen 2020

Související formuláře

  • Formulář 8872 - Zpráva politické organizace o příspěvcích a výdajích
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8872  
Political Organization  
Report of Contributions and Expenditures  
(Rev. October 2020)  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
The organization is subject to state law that requires it to  
report information that is similar to that required on Form  
8872.  
Future Developments  
The organization files the required reports with the state.  
The state makes such reports public and the organization  
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.  
makes them open to public inspection in the same manner  
that organizations must make Form 8872 available for public  
inspection.  
What’s New  
For additional information, including the prohibition of  
involvement in the organization of a federal candidate or  
office holder, see section 527(e)(5).  
Required electronic filing of Form 8872. The Taxpayer  
First Act amends Internal Revenue Code (IRC) section 527(j)  
to require Form 8872, Political Organization Report of  
Contributions and Expenditures, to be filed electronically.  
The electronic filing requirement is effective for periods  
beginning after December 31, 2019. The IRS will not accept  
Form 8872 reports filed on paper for periods beginning after  
December 31, 2019. See Where and How To File, later.  
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.  
General Instructions  
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.  
This form and all attachments are subject to public  
inspection. Do not enter social security numbers on  
!
CAUTION  
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 must also 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.  
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.  
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  
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:  
A qualified state or local political organization.  
A qualified state or local political organization is a political  
12th day before the election, or  
organization that meets the following requirements.  
15th day before the election, if the organization is posting  
The organization's exempt functions are solely for the  
the report by certified or registered mail.  
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.  
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  
Oct 08, 2020  
Cat. No. 30584F  
contributions accepted and expenditures made through the  
20th day after the general election.  
your username and password to allow you to submit your  
next filing on time.  
“Election” means:  
Who Must Sign  
A general, special, primary, or runoff election for a federal  
Form 8872 must be signed by an official authorized by the  
organization to sign this report.  
office;  
A convention or caucus of a political party that has  
authority to nominate a candidate for federal office;  
Penalty  
A primary election held for the selection of delegates to a  
A penalty will be imposed if the organization is required to file  
Form 8872 and it:  
national nominating convention of a political party; or  
A primary election held for the expression of a preference  
Fails to file the form by the due date, or  
for the nomination of individuals for election to the office of  
President.  
Files the form but fails to report all of the information  
required or it reports incorrect information.  
“General election” means:  
An election for a federal office held in even-numbered  
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.  
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.  
Other Required Reports and Returns  
An organization that files Form 8872 may also be required to  
file the following forms.  
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.  
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  
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.  
Political Organizations (annual return).  
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 must be filed electronically.  
Telephone Assistance  
File using the IRS 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.  
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.  
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.  
Internal Revenue Service  
Attn: Request for Form 8872  
Password Mail Stop 6273  
Ogden, UT 84201  
Specific Instructions  
Line A  
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 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 as soon as possible after you discover the loss of  
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.  
Line B  
Check the "Initial report" box if this is the first Form 8872  
filed by the organization for this period.  
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Check the "Change of address" box if the organization  
The organization must list on Schedule A each contributor  
changed its address since it last filed Form 8871, Form 8872,  
Form 990 (or 990-EZ), or Form 1120-POL.  
from whom it accepted contributions during the calendar year  
if:  
Check the "Amended report" box if the organization is filing  
The aggregate amount of the contributions accepted from  
an amended report.  
that person during the calendar year as of the end of this  
reporting period was at least $200, and  
Check the "Final report" box if the organization won't be  
required to file Form 8872 in the future.  
Any of those contributions were accepted during this  
reporting period.  
Employer Identification Number (EIN)  
Treat contributions as accepted if the contributor has  
Enter the correct EIN in the space provided as shown on the  
Form 8871 the organization filed.  
contracted or is otherwise obligated to make the contribution.  
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  
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. 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.  
Foreign Address  
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  
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 the contributor isn't an  
individual, enter “N/A.”  
Lines 6a and 6b  
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 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  
Line 10  
schedule for which the organization doesn't disclose all of the  
information required under section 527(j). Enter “Withheld” as  
the contributor's name. 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.  
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  
the schedule. Be sure to include both the number of the  
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specific page and the total number of Schedules B (for  
example, "Schedule B, page 2 of 10").  
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  
reporting period. If the expenditure is an in-kind expenditure,  
report the fair market value of the expenditure.  
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  
Purpose  
period.  
Describe the purpose of each separate expenditure.  
Treat expenditures as made if the organization has  
contracted or is otherwise obligated to make the expenditure.  
Non-Disclosed Amounts  
In-kind expenditures must be included. These  
expenditures may be identified by including “(In-kind)” in the  
purpose field.  
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. 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.  
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. 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. You are required to give us the  
information. We need it to ensure that you are complying with  
these laws and to allow us to figure and collect the right  
amount of tax. You are not required to provide the  
Do not include any independent expenditures. An  
“independent expenditure” means an expenditure by  
!
CAUTION  
a 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.  
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. Generally, tax returns and return information  
are confidential, as required by section 6103. However,  
certain returns and return information of tax exempt  
organizations and trusts are subject to public disclosure and  
inspection, as provided by section 6104. The time needed to  
complete and file this form will vary depending on individual  
circumstances. The estimated burden for tax exempt  
organizations filing this form is approved under OMB control  
number 1545-0047 and is included in the estimates shown in  
the instructions for their information return.  
Name of Recipient's Employer  
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 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 the recipient  
isn't an individual, enter “N/A.”  
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