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Form 8871 Instruksi

Instruksi untuk Form 8871, Pemberitahuan Organisasi Politik Bagian 527 Status

Rev. Februari 2011

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  • Bentuk 8871 - Pemberitahuan Organisasi Politik Bagian 527 Status
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8871  
(Rev. February 2011)  
Political Organization Notice of Section 527 Status  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
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.  
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).  
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.  
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  
Where and How To File  
Political organization means a party, committee,  
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8871 is obsolete.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  
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.  
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:  
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).  
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 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).  
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).  
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  
Cat. No. 35287H  
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.  
Other Required Reports and Returns  
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).  
Lines 6a and 6b. Custodian of Records  
Enter the name and address of the person in possession  
of the organization’s books and records.  
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).  
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.  
Form 1120-POL, U.S. Income Tax Return for Certain  
Political Organizations (annual income tax return).  
Lines 9a and 9b. Election Authority  
Identification Number  
Public Inspection of Form 8871 and  
Related Materials  
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  
Part II. Notification of Claim of  
Exemption From Filing Certain Forms  
requirement for each day a failure to comply continues.  
Lines 10a and 10b. Qualified State or Local  
Political Organization  
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.  
Telephone Assistance  
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.  
Part I. General Information  
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:  
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  
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  
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.  
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  
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.  
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.  
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.  
If 1 applies, enter ‘‘connected’’ under relationship. If 2  
applies, enter ‘‘affiliated’’ under relationship.  
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.  
Part V. List of All Officers, Directors,  
and Highly Compensated Employees  
For additional information, see section 527(e)(5) and  
Revenue Ruling 2003-49, 2003-20 I.R.B. 903.  
Lines 15a through 15c. Name, Title, and  
Address  
Line 11. Caucus or Association  
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.  
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.  
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.  
If there are no related entities, check this box and  
proceed to the next step.  
Lines 14a through 14c. Name, Relationship,  
and Address of Related Entity  
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  
Filing  
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.  
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  
5 hr., 15 min.  
47 min.  
8453-X  
28 min.  
6 min.  
6 min.  
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Learning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Preparing and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
55 min.  
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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