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Section 7. Exempt Organizations and Tax Exempt Bonds›21.7.7 Exempt Organizations and Tax Exempt Bonds›Reminder:›Section 527 Political Organizations›Filing Requirements General Information

Section 527 Disclosure Requirements

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

Tax exempt IRC 527 organizations must make their forms (other than Form 1120-POL) publicly available for inspection and copying at their principal place of business. The IRS also posts Form 8871 and Form 8872 on its web site at: Charities and Nonprofits.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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