Section 527 Organization Monitoring Report-Scope and Background

These reporting requirements are owned by Tax Exempt/Government Entities, Business Systems Planning, Processing Center Programs (SE:T:BSP:SPP).

Public Law 106-230 imposes three different reporting and disclosure requirements on Section 527 organizations:

The CRON (a UNIX command for scheduling jobs to be executed sometime in the future) run day for this report is Friday

Periodic reports on contributors and expenditures

Modified annual returns

The notices and reports Form 8453-X, Political Organization Declaration of Electronic Filing of Notice of Section 527 Status and Form 8872, Political Organization Report of Contributions and Expenditures are processed by the Ogden Submission Processing Center.

The reporting and processing requirements for these forms are very strict and must be adhered to. The forms must be processed on an expedite basis. Refer to IRM 3.30.123.10.19 and IRM 3.30.123.10.20.