Instruction 8871 — Instructions for Form 8871, Political Organization Notice of Section 527 Status

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/i8871.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Department of the Treasury Internal Revenue Service

Section references are to the Internal Revenue Code unless due date falls on a Saturday, Sunday, or legal holiday, otherwise noted. the organization may file on the next business day. See

Note. An organization that has not filed an initial Form

Political organizations must use Form 8871 to notify the receipts to always be less than $25,000 must file an initial

IRS that the organization is to be treated as a tax-exempt Form 8871 within 30 days of reaching $25,000 in annual

section 527 organization. The IRS is required to make gross receipts. publicly available on the Internet and at its offices a list of the organizations that file Form 8871 (including the To Report a Material Change or Termination

organization’s mailing address, email address, custodian In general, an organization must file an amended Form

of records, and contact person as shown on Form 8871). 8871 within 30 days after the occurrence of the material

change being reported. An organization must file a final Political organizations must also use Form 8871 to Form 8871 within 30 days of termination. If the due date notify the IRS of any material change in the information falls on a Saturday, Sunday, or legal holiday, the reported on a previously filed Form 8871. organization may file on the next business day. See Pub.

Process User Guide, for more information. Political organization

Political organization means a party, committee, Section 527(i)(1)(A) requires that the organization file association, fund, or other organization (whether or not Form 8871 electronically. The paper version of Form incorporated) organized and operated primarily for the 8871 is obsolete. File Form 8871 online at purpose of directly or indirectly accepting contributions or www.irs.gov/polorgs (IRS Keyword: political orgs). making expenditures, or both, for an exempt function.

A first-time user electronically submitting an initial Exempt function Form 8871 will be instructed to print, sign, and mail a

Form 8453-X, Political Organization Declaration for Exempt function means the function of influencing or Electronic Filing of Notice of Section 527 Status, to the attempting to influence the selection, nomination, IRS. An authorized official must sign and date Form election, or appointment of any individual to any federal, 8453-X. Send the completed Form 8453-X to: state, or local public office or office in a political organization, or the election of the Presidential or Vice Department of the Treasury Presidential electors, whether or not such individual or Internal Revenue Service electors are selected, nominated, elected, or appointed. It Ogden, UT 84201 also includes expenditures made relating to one of these Upon receipt of Form 8453-X, the IRS will mail to the offices, which if incurred by the individual, would be organization a username and password that must be allowable as a business deduction under section 162(a). used to file an amended or final Form 8871 or to electronically file Form 8872, Political Organization

Every political organization that is to be treated as a

section 527 must file Form 8871, except for: Form 8871 must be signed by an official authorized by

• An organization that reasonably expects its annual the organization to sign this notice. gross receipts to always be less than $25,000,

Federal Election Campaign Act of 1971 (2 U.S.C. 431 et An organization that is required to file Form 8871, but seq.), fails to do so on a timely basis, will not be treated as a

• A political committee of a state or local candidate, tax-exempt section 527 organization for any period

• A state or local committee of a political party, or before the date Form 8871 is filed. In addition, the

• A tax-exempt organization described in section 501(c) taxable income of the organization for that period (or, that is treated as having political organization taxable where there is a material change and a failure to timely income under section 527(f)(1). file an amended Form 8871, for the period beginning on

and must be reported on Form 1120-POL. The tax will be Initial Filing computed by including its exempt function income (minus Form 8871 must be electronically filed within 24 hours of any deductions directly connected with the production of the date on which the organization was established. If the that income).

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the date of the material change being reported. For a An organization that files Form 8871 also may be final notice, enter the date the organization terminated. required to file the following forms:

• Form 8872, Political Organization Report of Lines 6a and 6b. Custodian of Records Contributions and Expenditures (periodic reports are required during the calendar year). Enter the name and address of the person in possession

• Form 990, Return of Organization Exempt From of the organization’s books and records. Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From Income Tax (or other Lines 7a and 7b. Contact Person designated annual information return). Enter the name and address of the person whom the

• Form 1120-POL, U.S. Income Tax Return for Certain public may contact for more information about the Political Organizations (annual income tax return). organization.

Enter the name of the election authority on line 9a. If the Form 8871 (including any supporting papers), and any organization has not been assigned any identification letter or other document the IRS issues with regard to number by any election authority, enter “None” on line Form 8871, are open to public inspection at the IRS in 9b. Otherwise, provide each identification number Washington, DC, and online at www.irs.gov/polorgs (IRS assigned and identify the state in which the election Keyword: political orgs). In addition, the organization authority is located. For a federal identification number, must make available for public inspection a copy of these enter ‘‘Federal’’ for the state. materials during regular business hours at the organization’s principal office and at each of its regional

under a duty to comply with the public inspection requirement for each day a failure to comply continues. Lines 10a and 10b. Qualified State or Local

Qualified state or local political organizations (defined If you have questions or need help completing Form below) are exempt from filing Form 8872. If you are 8871, please call 1-877-829-5500. This toll-free claiming this exemption for the organization, you must telephone service is available Monday through Friday. check the ‘‘Yes’’ box on line 10a and enter the state where the organization files its reports on line 10b. If not,

A qualified state or local political organization is a

requirements.

• The organization limits its exempt function to the

Employer Identification Number (EIN) purpose of influencing or attempting to influence the Enter the EIN in the space provided. If the organization selection, nomination, election, or appointment of any does not have an EIN, it must apply for one on Form individual to any state or local public office or office in a SS-4, Application for Employer Identification Number. state or local political organization. Form SS-4 can be downloaded at IRS.gov or by calling - The organization is required under a state law to report 1-800-TAX-FORM (1-800-829-3676). See the Form SS-4 to a state agency (and the organization does so) the instructions for information about where and how to file, information that otherwise would be required to be including by telephone, fax, mail, or online. reported on Form 8872. The organization will meet this When electronically filing an amended or final Form requirement even if the state law does not require 8871, the organization’s EIN will be entered by the reporting of the identical information required on the computer program and may not be changed. Form 8872, so long as at least the following information is required to be reported under the state law and is Line 3. Applicable Notice reported by the organization:

• Check Initial notice if this is the first Form 8871 filed by 1. The name and address of every person who the organization. contributes $500 or more in the aggregate to the

• Check Amended notice if the organization is filing an organization during the calendar year and the amount of amended notice. each contribution, and

• Check Final notice when the organization ceases 2. The name and address of every person to whom operations and dissolves as a tax-exempt Section 527 the organization makes expenditures aggregating $800

organization or is no longer required to file Form 8871. or more during the calendar year, and the amount of

each expenditure. Line 4b. Date of Material Change However, if the state law requires the reporting of (if an For an initial notice, the date of material change is not individual) the occupation or employer of any person to required unless the organization is filing its initial notice whom such expenditures are made, or the date or because it no longer qualifies for an exception to the filing purpose of each such expenditure; or, if the state law requirements, such as reasonably anticipating it will requires the reporting of (if an individual) the occupation always have annual gross receipts of less than $25,000. or employer of any such contributor or the date of each In that case, enter the date the organization no longer such contribution, the organization will meet this

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requirement only if it reports that additional information to or (b) substantial common direction or control (either the state agency. directly or indirectly).

• The state agency makes the reports filed by the 2. Either the organization or that entity owns (directly organization publicly available. or through one or more entities) at least a 50% capital or

• The organization makes the reports filed with the state profits interest in the other. For this purpose, all entities agency available for public inspection during regular that are defined as related entities under 1 above must business hours at the organization’s principal office (and be treated as a single entity. at each of its regional or district offices having at least

three paid employees). Contributor information must be If 1 applies, enter ‘‘connected’’ under relationship. If 2

disclosed to the public. applies, enter ‘‘affiliated’’ under relationship.

• No federal candidate or officeholder controls or

For additional information, see section 527(e)(5) and Lines 15a through 15c. Name, Title, and Revenue Ruling 2003-49, 2003-20 I.R.B. 903. Address Line 11. Caucus or Association Enter the name, title, and address of all of the A political organization that is a caucus or association of organization’s officers, members of the board of directors state or local officials is exempt from filing Form 990. If (that is, governing body, regardless of name), and highly you are claiming this exemption for the organization, you compensated employees. Highly compensated must check the “Yes” box on line 11. If not, check the employees are the five employees (other than officers “No” box. and directors) who are expected to have the highest annual compensation over $50,000. Compensation

currently or deferred. Line 13. If there is more than one individual required to be If there are no related entities, check this box and listed in Part V, add each officer name until all names are proceed to the next step. entered and proceed to the next step. Lines 14a through 14c. Name, Relationship,

and Address of Related Entity You will not be able to reach this step until you have If there is more than one related entity, add each related provided all required information. Before moving on to entity until all related entities are entered and proceed to this step, please review all information entered to ensure the next step. that it is true, correct, and complete. Once you have List the name, relationship, and address of all related attested to this by entering your name and using the entities. An entity is a related entity if either 1 or 2 below ‘‘Submit Form 8871’’ button, the information entered will applies: be made available to the public. Form 8453-X is

1. The organization and that entity have (a) significant generated when the initial Form 8871 is electronically common purposes and substantial common membership 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 8453-X

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 hr., 15 min. 28 min.

Learning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 min. 6 min.

Preparing and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 min. 6 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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