Instrucciones del formulario 8872
Instrucciones para el Formulario 8872, Informe de Contribuciones y Gastos de la Organización Política
Rev. octubre 2020
Formularios relacionados
- Formulario 8872 - Informe de contribuciones y gastos de la Organización Política
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
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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
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For the latest information about developments related to
Form 8872 and its instructions, such as legislation after they
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
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
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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
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because it didn't file or amend a Form 8871, or
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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
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organization that meets the following requirements.
15th day before the election, if the organization is posting
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The organization's exempt functions are solely for the
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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
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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
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authority to nominate a candidate for federal office;
Penalty
A primary election held for the selection of delegates to a
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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
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Fails to file the form by the due date, or
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for the nomination of individuals for election to the office of
President.
Files the form but fails to report all of the information
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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.
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years on the Tuesday following the first Monday in
November; or
An election held to fill a vacancy in a federal office (that is,
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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
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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
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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
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
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
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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
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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
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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
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required to file Form 8872 in the future.
Any of those contributions were accepted during this
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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.
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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
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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
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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
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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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