SECTION 4. DRAFTING

INFORMATION

The principal author of this notice is Judith E. Kindell of Exempt Organizations, Tax Exempt and Government Entities Division. For further information regarding this notice, contact Judith E. Kindell at (202) 283–8964 (not a toll-free call).

8872, the organization must report such information on the Form 8872.

(4) If any missing or corrected contributor information is received after the contribution has been disclosed on Form 8872, the tax-exempt political organization files an amended Form 8872 including the additional information within 30 days of receipt of the information, unless the information is received less than 30 days and more than 2 business days before an election, in which case the tax-exempt political organization files an amended Form 8872 including the additional information no later than 2 business days before the election.

(5) The tax-exempt political organization discloses all the required information on Forms 8872 with respect to at least 85 percent of the total dollar amount of contributions it received during the calendar year.

(6) The political organization keeps contemporaneous records sufficient to substantiate that it has complied with subparagraphs (1) through (5) in this section.

.03 Even if a tax-exempt political organization does not meet the requirements of the safe harbor, the Service still may exercise its authority under section 527(l) if it determines that the failure is due to reasonable cause and not willful neglect.