Political Organization 

Filing and Disclosure

Filing Process

User Guide

Filing Process

User Guide
Political Organization Filing and Disclosure

Table of Contents 

1.0 INTRODUCTION .........................................................................................5

1.1 Purpose..............................................................................................................5

1.2 How to Use this Guide........................................................................................5

2.0 POLITICAL ORGANIZATION FILING AND DISCLOSURE LANDING

PAGE...........................................................................................................6

2.1 Purpose of the Political Organization Filing and Disclosure Landing Page .........6

2.2 Filing and Disclosure Landing Page Display.......................................................6

2.3 Procedure...........................................................................................................7

3.0 USER AUTHENTICATION PAGE...............................................................8

3.1 Purpose of the User Authentication Page...........................................................8

3.2 POFD User Authentication Page Display............................................................8

3.3 Procedure...........................................................................................................9

4.0 INITIAL FORM 8871 PAGE.......................................................................10

4.1 Purpose of the Initial Form 8871 Page .............................................................10

4.2 Initial 8871 Form Page Display.........................................................................10

4.3 Procedure.........................................................................................................11

4.3.1 Step I General Information....................................................................................... 12

4.3.2 Step I Procedure ...................................................................................................... 13

4.3.3 Step II: Notification of Claim of Exemption from Filing Certain Forms .................... 17

4.3.4 Step II Procedure..................................................................................................... 17

4.3.5 Step III: Purpose ...................................................................................................... 19

4.3.6 Step III Procedure.................................................................................................... 19

4.3.7 Step IV: List of All Related Entities .......................................................................... 20

4.3.8 Step IV Procedure.................................................................................................... 21

4.3.9 Step V: List of All Officers, Directors, and Highly Compensated Employees .......... 23

4.3.10 Step V Procedure..................................................................................................... 24

4.3.11 Step VI: Submit........................................................................................................ 26

4.3.12 Step VI Procedure.................................................................................................... 26

5.0 INITIAL FORM 8871 CONFIRMATION PAGE..........................................28

5.1 Purpose of the Initial Form 8871 Confirmation Page ........................................28

5.2 Initial Form 8871 Confirmation Page Display....................................................28

5.3 Procedure.........................................................................................................29

6.0 POFD FILING CENTER PAGE .................................................................30

6.1 Purpose of the POFD Filing Center Page.........................................................30

6.2 POFD Filing Center Page.................................................................................30

6.3 Procedure.........................................................................................................31

7.0 FORM 8871 ...............................................................................................32

7.1 Purpose of Form 8871......................................................................................32

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Political Organization Filing and Disclosure

7.2 Filing Amended or Final Form 8871..................................................................32

7.3 Form 8871 Display and Procedure ...................................................................33

7.3.1 Step I: General Information...................................................................................... 33

7.3.2 Step I Procedure ...................................................................................................... 34

7.3.3 Step II: Notification of Claim of Exemption From Filing Certain Forms ................... 38

7.3.4 Step II Procedure..................................................................................................... 38

7.3.5 Step III Purpose ....................................................................................................... 40

7.3.6 Step III Procedure.................................................................................................... 40

7.3.7 Step IV: List of All Related Entities .......................................................................... 42

7.3.8 Step IV Procedure.................................................................................................... 43

7.3.9 Step V: List of All Officers, Directors, and Highly Compensated Employees .......... 45

7.3.10 Step V Procedure..................................................................................................... 47

7.3.11 Step VI: Submit........................................................................................................ 49

7.3.12 Step VI Procedure.................................................................................................... 49

8.0 FORM 8872 ...............................................................................................51

8.1 Purpose of Form 8872......................................................................................51

8.2 Filing Form 8872 ..............................................................................................51

8.3 Form 8872 Page Display and Procedure..........................................................52

8.3.1 Step I: General Information...................................................................................... 52

8.3.2 Step I Procedure ...................................................................................................... 53

8.3.3 Step II: Filing Information......................................................................................... 57

8.3.4 Step II Procedure..................................................................................................... 58

8.3.5 Step III: Schedule A Itemized Contributions ............................................................ 61

8.3.6 Step III Procedure.................................................................................................... 62

8.3.7 Step IV: Itemized Expenditures ............................................................................... 65

8.3.8 Step IV Procedure.................................................................................................... 66

8.3.9 Step V: Submit......................................................................................................... 68

8.3.10 Step V Procedure..................................................................................................... 69

9.0 CONFIRMATION PAGE............................................................................70

9.1 Purpose of the Confirmation Page....................................................................70

9.2 Confirmation Page Display ...............................................................................70

9.3 Procedure.........................................................................................................70

10.0 UPLOAD PAGE......................................................................................72

10.1 Purpose of the Upload Page .........................................................................72

10.2 Upload Page Display.....................................................................................72

10.3 Procedure .....................................................................................................73

11.0 SAVED FORMS PAGE...........................................................................75

11.1 Purpose of the Saved Forms Page................................................................75

11.2 Saved Forms Page Display...........................................................................75

11.3 Procedure .....................................................................................................75

12.0 SUBMITTED FORMS PAGE..................................................................77

12.1 Purpose of the Submitted Forms Page..........................................................77

12.2 Submitted Forms Page Display .....................................................................77

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Political Organization Filing and Disclosure

12.3 Procedure .....................................................................................................78

13.0 LOGOUT PAGE .....................................................................................79

13.1 Purpose of the Logout Page..........................................................................79

13.2 Logout Page Display .....................................................................................79

13.3 Procedure .....................................................................................................79

14.0 EXEMPT ORGANIZATION CUSTOMER ACCOUNT SERVICES 

PAGE.......................................................................................................80

14.1 Purpose of the Exempt Organization Customer Account Services Page .......80

14.2 Exempt Organization Customer Account Services Page Display ..................80

14.3 Procedure .....................................................................................................81

15.0 APPENDIX A..........................................................................................82

4 
Political Organization Filing and Disclosure

1.0 Introduction 

1.1 Purpose 

The purpose of this guide is to help users navigate the Political Organization 

Filing and Disclosure website. The step-by-step instructions walk users through 

the electronic filing process. 

1.2 How to Use this Guide 

This user guide is divided into multiple sections and documents the procedures

for the form filing, form upload, and other Filing Center pages. A table of

contents is provided at the beginning of the guide as a tool to locate specific

page information. 

The guide contains screen shots to help users through the process of filling out 

and filing forms and using other features of the site. 

For each page, applicable button and page references will be presented in bold 

type and “Notes” will further explain the instructions. 

Additionally, this guide contains a glossary (Appendix A) of some of the most

commonly used field terms as a reference. 

5 
Political Organization Filing and Disclosure

2.0 Political Organization Filing and Disclosure Landing Page 

2.1 Purpose of the Political Organization Filing and Disclosure Landing 

Page 

The Political Organization Filing and Disclosure Landing Page is the starting

point for the user. From the Political Organization Filing and Disclosure Landing

Page, a user can login to the filing center, access the search system, or access 

the database download page. 

2.2 Filing and Disclosure Landing Page Display 

6 
Political Organization Filing and Disclosure

2.3 Procedure 

Step # Step Description Notes 

Filing and Disclosure Landing Page

Click on one of the seven links presented:

Click on Login to Political Organization 

Filing Center to be routed to the User 

Authentication page (See Section 3)

Use this link if you want to 

file a Form 8871 or

Form 8872 or view your

organization’s previously

saved or submitted forms. 

Click on Search Political Organization 

Disclosures to be routed to the Search

pages. Basic (See Search Guide) or

Advanced (See Search Guide)

Use this link if you want to 

search all Forms 8871,

Forms 8872 and

Forms 990 filed by political 

organizations with the 

Service.

Click on Download Political 

Organization Disclosures to be routed to

the Data Download page. (See 

Search Guide)

Use this link if you want to 

download the entire

database of electronically

filed Forms 8871 and 

Forms 8872.

Click on Users Guides to be routed to a 

page containing user’s guides on filing 

and searching.

Use this link if you need 

help with the filing or

searching process. 

Click on Visit the Federal Election 

Commission to be routed to the FEC

website.

Use this link if you want

information about political

organizations required to

file with the FEC.

Click on Download Form 8871 & Form

8872 XML Schemas to be routed to the

Form 8871 & Form 8872 XML

Schemas page. 

Use this link if you want to 

learn more about

uploading files to complete

your Form 8871 or

Form 8872.

1 

Click on EO Customer Account Services

to be routed to the EO Customer

Account Services page. (See Section 

14)

Use this link if you need 

technical help, information 

on how to obtain a new

password for the POFD

website, or information on

how to inform us about

discrepancies in your

posted information.

7 
Political Organization Filing and Disclosure

3.0 User Authentication Page 

3.1 Purpose of the User Authentication Page 

The purpose of the Political Organization Filing and Disclosure (POFD) User 

Authentication Page is to enable a registered user to gain access to the secure

area of the website. By entering their username and password in the fields 

provided, registered users will be routed to the Political Organization Filing

Center. 

If this is the first time a user has used the application, they must click on New

User? Fill out initial Form 8871 or the Initial 8871 tab, and they will be routed to

the Initial Form 8871 Filing page. See Section 4, Initial Form 8871 page. 

3.2 POFD User Authentication Page Display 

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Political Organization Filing and Disclosure

3.3 Procedure 

Step # Step Description Notes 

User Authentication Page

1 Enter USERNAME The organization’s 

username was sent to it

after filing the initial 

Form 8871 and

Form 8453-X. See 

Sections 4 and 5.

2 Enter PASSWORD The organization’s 

password was sent with the 

username after filing the 

initial Form 8871 and 

Form 8453-X. See 

Sections 4 and 5.

3 Click the LOGIN button to be routed to the

Political Organization Filing Center. (See 

Section 6)

4 If New User, click on the Initial 8871 tab, or

click on New User? Fill out initial Form 8871 to

be routed to the Initial Form 8871 page. (See 

Section 4)

First time users need to fill 

out an initial Form 8871 and 

mail a signed Form 8453-X

to Ogden before a 

username and password will

be issued.

5 If you forgot your password, click on Contact 

Exempt Organization Customer Account 

Services to be routed to the EO Customer

Account Services page. (See Section 14)

Click on the link if you need 

information on how to obtain 

a new username and 

password 

9 
Political Organization Filing and Disclosure

4.0 Initial Form 8871 Page 

4.1 Purpose of the Initial Form 8871 Page 

A first time filer completes the Initial Form 8871 to notify the IRS that it is a 

tax-exempt political organization under § 527. After electronically filing an initial 

Form 8871 and mailing a signed Form 8453-X to Ogden, the organization is 

mailed a Username and Password to logon to the Political Organization Filing 

Center, where they can access the other POFD filing capabilities. See Section 3, 

User Authentication Page and Section 6, Political Organization Filing Center 

Page. 

Please note that an Initial Form 8871 may not be saved for later submission. 

4.2 Initial 8871 Form Page Display 

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Political Organization Filing and Disclosure

4.3 Procedure 

The following procedure is used to complete the Initial Form 8871. The 

procedures for completing Step I through Step VI are described in this section 

after the corresponding page display.

Step # Step Description Notes 

Initial Form 8871 EIN Verification Page

1 Complete the 9-digit EMPLOYER IDENTIFICATION 

NUMBER field.

Every organization must

have an EIN. (See 

Appendix A for more

information). 

2 Click the CONTINUE button to proceed to the

Step I: General Information page. 

The system will check the 

EIN to confirm that the

organization has not 

previously filed Form 8871 

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Political Organization Filing and Disclosure

4.3.1 Step I General Information 

12 
Political Organization Filing and Disclosure

4.3.2 Step I Procedure 

Step # Step Description Notes 

Initial Form 8871 Page

Step I: General Information

1 Enter the organization’s name in the NAME OF

ORGANIZATION field.

2 Complete the following address fields:

MAILING ADDRESS

CITY OR TOWN

STATE

ZIP CODE

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

3 Complete the DATE ESTABLISHED field. Enter the date the

organization was 

established. 

The date must be entered in 

the following format:

MM/DD/YYYY.

4 Complete the DATE OF MATERIAL CHANGE

field.

This field may be left blank 

unless the organization is 

filing its initial Form 8871

because it no longer

qualifies for an exception to

the Form 8871 filing

requirements. In that case, 

enter the date the

organization no longer

qualified for the exception.

(See Appendix A for further

information). 

The date must be entered in 

the following format:

MM/DD/YYYY.

5 Complete the EMAIL ADDRESS field, or if the

organization has no email address, click THE

ORGANIZATION HAS NO EMAIL ADDRESS box and 

proceed to Step 6. 

Either enter the

organization’s email 

address or check the box to

indicate the organization 

has no email address.

13 
Political Organization Filing and Disclosure

Step # Step Description Notes 

6 Enter the name of the custodian of records in

the NAME OF CUSTODIAN OF RECORDS field.

The custodian of records is 

the person in possession of

the organization’s books

and records. 

7 Complete the following address fields for the

custodian of records: 

CUSTODIAN’S ADDRESS

CITY OR TOWN

STATE

ZIP CODE

Or, if applicable, click the ADDRESS SAME AS

ORGANIZATION’S MAILING ADDRESS box.

Enter the address for the

custodian of records. If the 

address is the same as the 

organization’s mailing

address, check the box and 

proceed to the next step. 

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

8 Enter the name of the contact person in the 

NAME OF CONTACT PERSON field.

Enter the name of the 

person whom the public 

may contact for more

information about the 

organization. 

9 Complete the following address fields for the

contact person: 

CONTACT PERSON’S ADDRESS

CITY OR TOWN

STATE

ZIP CODE 

Or, if applicable, click the ADDRESS SAME AS

ORGANIZATION’S MAILING ADDRESS box.

Enter the address for the

contact person. If the

address is the same as the 

organization’s mailing

address, check the box and 

proceed to the next step. 

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

14 
Political Organization Filing and Disclosure

Step # Step Description Notes 

10 Complete the following address fields for the

organization: 

BUSINESS ADDRESS

CITY OR TOWN

STATE

ZIP CODE

Or, if applicable, click the ADDRESS SAME AS

ORGANIZATIONS MAILING ADDRESS box.

Enter the organization’s 

business address, which is 

the physical location of the 

organization. If the address 

is the same as the

organization’s mailing

address, check the box and 

proceed to the next step. 

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

15 
Political Organization Filing and Disclosure

Step # Step Description Notes 

11 If applicable, click the ORGANIZATION HAS NO

EAIN box.

Otherwise, complete the following fields for the

organization’s election authority identification 

number: 

Click on the drop-down arrow and 

choose a state to complete the STATE

field 

Enter the Election Authority

Identification Number for that state in 

the ELECTION AUTHORITY

IDENTIFICATION NUMBER field 

Click on the ADD EAIN button 

Repeat these actions for each state in 

which the organization has an EAIN

If the organization has not

been assigned any

identification number by any

election authority, check the 

ORGANIZATION HAS NO EAIN

box and proceed to the next

step.

Provide each identification 

number assigned to the 

organization and identify the 

state in which the election 

authority is located. For a 

federal identification 

number, enter “Federal” for

the state. You must click 

the ADD EAIN button after

entering each EAIN and 

state. 

As each EAIN is entered, it

will appear in a listing at the 

bottom of the page. If more

than 10 EAINs are entered,

the listing will be broken up 

into groups of 10.

The user may review the 

entries and either modify or

delete any EAIN entry. If 

the user clicks on Modify for

any EAIN, they must click 

the ADD EAIN button; 

otherwise the entry will be

deleted.

12 Click the PROCEED TO NEXT STEP button to

continue to Step II: Notification of Claim of 

Exemption From Filing Certain Forms. 

The user may also click on 

the tabs at the top of the

page to go to the various

steps.

13 If desired, click the RESET button to clear the 

page.

16 
Political Organization Filing and Disclosure

4.3.3 Step II: Notification of Claim of Exemption from Filing Certain Forms 

4.3.4 Step II Procedure 

Step # Step Description Notes 

Initial Form 8871 Page

Step II: Notification of Claim of Exemption From Filing Certain Forms

1 Click YES or NO to answer whether the 

organization is claiming exemption from filing 

Form 8872, Political Organization Report of 

Contributions and Expenditures, as a qualified 

state or local political organization.

If Yes, proceed to Step 2. 

If No, proceed to Step 3. 

A qualified state or local 

political organization is 

exempt from filing

Form 8872. See

Appendix A for the definition 

of a Qualified State or Local 

Political Organization. 

2 Click the drop-down arrow next to the LIST THE 

STATE WHERE THE ORGANIZATION FILES 

REPORTS box to select the appropriate state.

Enter the state where the 

organization files its reports.

17 
Political Organization Filing and Disclosure

Step # Step Description Notes 

3 Click YES or NO to answer whether the 

organization is claiming exemption from filing 

Form 990, Return of Organization Exempt from

Income Tax, as a caucus or association of

state or local officials. 

A political organization that

is a caucus or association of

state or local officials is 

exempt from filing

Form 990. 

4 If desired, click the PREVIOUS STEP button to

return to Step I: General Information. 

Otherwise proceed to Step 5. 

The user may also click on 

the tabs at the top of the

page to go to the various

steps.

5 Click the PROCEED TO NEXT STEP button to

continue to Step III: Purpose. 

The user may also click on 

the tabs at the top of the

page to go to the various

steps.

18 
Political Organization Filing and Disclosure

4.3.5 Step III: Purpose 

4.3.6 Step III Procedure 

Step # Step Description Notes 

Initial Form 8871 Page

Step III: Purpose

1 Complete the DESCRIBE THE PURPOSE OF THE 

ORGANIZATION field (maximum length of 512

characters).

Explain the organization’s 

purpose. 

2 If desired, click the PREVIOUS STEP button to

return to Step II: Notification of Claim of

Exemption From Filing Certain Forms. 

Otherwise, proceed to Step 3. 

The user may also click on 

the tabs at the top of the

page to go to the various

steps.

3 Click the PROCEED TO NEXT STEP button to

continue to Step IV: List of All Related

Entities. 

The user may also click on 

the tabs at the top of the

page to go to the various

steps.

4 If desired, click the RESET button to clear the 

page.

19 
Political Organization Filing and Disclosure

4.3.7 Step IV: List of All Related Entities 

20 
Political Organization Filing and Disclosure

4.3.8 Step IV Procedure 

Step # Step Description Notes 

Initial Form 8871 Page

Step IV: List of All Related Entities

1 If applicable, click THE ORGANIZATION HAS NO 

RELATED ENTITIES checkbox and proceed to

Step 9, otherwise proceed to Step 2. 

The organization must

report any related entities.

If it has none, user must

click this checkbox or user

will not be able to submit 

the form. 

2 Enter the name of the related entity in the

RELATED ENTITY field.

3 Click on the drop-down arrow to select from the

choices presented for the RELATIONSHIP field.

The relationship is

“Connected” if the

organization and that entity

have (a) significant common 

purposes and substantial

common membership or (b) 

substantial common 

direction or control. The 

relationship is “Affiliated” if

either the organization or

the entity owns at least a

50% interest in the capital 

or profits of the other. See 

Appendix A for further

explanation. 

4 Complete the following address fields for the

related entity: 

MAILING ADDRESS

CITY OR TOWN

STATE

ZIP CODE

Or, if applicable, click the ADDRESS SAME AS

ORGANIZATION’S MAILING ADDRESS box. 

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

5 Click the ADD ENTITY button. Information entered in these 

fields will not be submitted 

to the form unless added by

clicking this button.

21 
Political Organization Filing and Disclosure

Step # Step Description Notes 

6 Repeat Steps 2-5 to add additional entities. As each entity is entered, it 

will appear in a listing at the 

bottom of the page. If more

than 10 entities are entered,

the listing will be broken up 

into groups of 10.

The user may review the 

entries and either modify or

delete any related entity

entry. If the user clicks on

Modify for any entity, they

must click the ADD ENTITY

button; otherwise the entry

will be deleted.

7 If desired, click the RESET button to clear the 

page.

8 If desired, click the PREVIOUS STEP button to

return to Step III: Purpose. Otherwise, 

proceed to Step 9. 

The user may also click on 

the tabs at the top of the

page to go to the various

steps.

9 Click the PROCEED TO NEXT STEP button to

continue to Step V: List of All Officers, 

Directors, and Highly Compensated

Employees.

The user may also click on 

the tabs at the top of the

page to go to the various

steps.

22 
Political Organization Filing and Disclosure

4.3.9 Step V: List of All Officers, Directors, and Highly Compensated 

Employees 

23 
Political Organization Filing and Disclosure

4.3.10 Step V Procedure 

Step # Step Description Notes 

Initial Form 8871 Page

Step V: List of All Officers, Directors, and Highly Compensated Employees

1 Enter the name of the officer, director or highly

compensated employee in the NAME field.

At least one officer, director

or highly compensated 

employee must be entered.

Highly compensated

employees are the five

employees, other than 

officers and directors, who 

are expected to have the

highest annual 

compensation over

$50,000. See Appendix A 

for further information. 

2 Enter the title of the person named in Step 1 in

the TITLE field.

3 Complete the following address fields for the

officer, director, or highly compensated

employee: 

MAILING ADDRESS

CITY OR TOWN

STATE

ZIP CODE

Or, if applicable, click the ADDRESS SAME AS

ORGANIZATION’S MAILING ADDRESS box.

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

4 Click the ADD OFFICER button to add the

officer, director, or highly compensated

employee’s name.

Information entered in these 

fields will not be submitted 

to the form unless added by

clicking this button.

24 
Political Organization Filing and Disclosure

Step # Step Description Notes 

6 Repeat Steps 1-4 until all officers, directors,

and the five highly compensated employees 

are added to the list.

As each officer is entered, it 

will appear in a listing at the 

bottom of the page. If more

than 10 officers are entered,

the listing will be broken up 

into groups of 10.

The user may review the 

entries and either modify or

delete any officer entry. If

the user clicks on Modify for

any officer, they must click 

the ADD OFFICER button;

otherwise the entry will be

deleted.

7 If desired, click the RESET button to clear the 

page.

8 If desired, click the PREVIOUS STEP button to

return to Step IV: List of All Related Entities. 

Otherwise, proceed to Step 9. 

The user may also click on 

the tabs at the top of the

page to go to the various

steps.

9 Click the PROCEED TO NEXT STEP button to

continue to Step VI: Submit. 

The user may also click on 

the tabs at the top of the

page to go to the various

steps.

25 
Political Organization Filing and Disclosure

4.3.11 Step VI: Submit 

4.3.12 Step VI Procedure 

Step # Step Description Notes 

Initial Form 8871 Page

Step VI: Submit

1 Enter your complete name in the SIGNATURE

field.

After reading the second

paragraph, enter your

name in the signature field 

as if you were signing the 

form. 

The user can review the 

information they have 

entered into the form by

clicking on the Step I-V

links across the top of the

page. 

26 
Political Organization Filing and Disclosure

Step # Step Description Notes 

2 Click the SUBMIT FORM 8871 button to submit 

the form to the IRS.

Upon submission, the user

will be routed to the Initial 

Form 8871 Confirmation

Page. See Section 5. 

27 
Political Organization Filing and Disclosure

5.0 Initial Form 8871 Confirmation Page

5.1 Purpose of the Initial Form 8871 Confirmation Page 

The purpose of the Initial Form 8871 confirmation page is to inform the user that 

their form was successfully submitted and to provide the user with a confirmation

number. The user is also instructed to print, sign, and mail Form 8453-X, 

Political Organization Declaration for Electronic Filing of Notice of Section 527

Status, to the IRS. Additionally, the page provides instructions for the user on 

printing and maintaining a copy of the form for public disclosure. 

5.2 Initial Form 8871 Confirmation Page Display 

28 
Political Organization Filing and Disclosure

5.3 Procedure 

Step # Step Description Notes 

Initial Form 8871 Confirmation Page

1 Click on the VIEW FORM 8453X button to view

and print Form 8453-X.

Print Form 8453-X, sign it, 

and mail it to the address 

indicated. Upon receipt of

this form, the IRS will send 

the organization a 

username and password. 

2 Click on the VIEW FORM 8871 button to view

and print the submitted form.

The organization is required 

to maintain a copy of this

form at its principal place of

business so the public may

view it during regular

business hours.

If any changes need to be

made to the form, an

amended form must be

submitted. The

organization must wait until 

it receives its username and 

password to file an 

amended form. 

29 
Political Organization Filing and Disclosure

6.0 POFD Filing Center Page 

6.1 Purpose of the POFD Filing Center Page 

The purpose of the Filing Center page is to welcome users to their Political

Organization Filing Center and to inform them of the capabilities available to

them. From the Filing Center, a user can file new forms, amend previously filed

forms, save forms not ready for submission, view and complete or delete 

previously saved forms, view and print submitted forms, and file forms by

uploading a data file. 

6.2 POFD Filing Center Page 

30 
Political Organization Filing and Disclosure

6.3 Procedure 

Step # Step Description Notes 

POFD Filing Center Page

1 Select from the choices presented on the 

Home tab or proceed to Step 2. 

Click on File New 8871 and proceed to

Section 7, Form 8871 

Click on File New 8872 and proceed to

Section 8, Form 8872 

Click on Saved Forms and proceed to

Section 11, Saved Forms.

 Click on Submitted Forms and proceed

to Section 12, Submitted Forms.

This link brings up the data

entry pages for Form 8871 

with the common data fields 

pre-populated.

This link brings up the data

entry pages for Form 8872 

with the common data fields 

pre-populated.

This link allows the user to

modify, delete or submit

previously saved forms.

This link allows the user to

view its submitted forms or

to use those forms as the

basis for an amended form.

2 Click on one of the four tabs presented:

Click on 8871 tab and proceed to

Section 7, Form 8871 

Click on 8872 tab and proceed to

Section 8, Form 8872 

Click on Upload tab and proceed to

Section 10, Upload Page

Click on Logout tab and proceed to

Section 13, Logout 

This link is the same as the 

first link in Step 1.

This link is the same as the 

second link in Step 1.

This link allows the user to

file by uploading an XML 

file.

This link ends the session 

and sends the user back to

the POFD Landing Page.

3 Click on Political Organization Filing

Requirements to be routed to the Filing

Requirements page. 

Use this link to learn more 

information about the filing 

requirements for § 527 

political organizations.

4 Click on Exempt Organization Customer 

Account Services to be routed to the EO

Customer Account Services page. (See

Section 14)

Use this link for information 

on how to contact Customer

Account Services.

31 
Political Organization Filing and Disclosure

7.0 Form 8871 

7.1 Purpose of Form 8871

Form 8871 is used to notify the IRS that an organization is a tax-exempt political

organization under § 527. An amended Form 8871 must be filed after any

material change to the information reported. A final Form 8871 must be filed 

upon termination of the organization. The form is presented to users over six

pages. 

7.2 Filing Amended or Final Form 8871 

To file an amended or final Form 8871, the user must enter their username and 

password to access their Political Organization Filing Center (see Section 6). 

From the Filing Center Home Page, the user has two options to begin filing an

amended or final Form 8871. 

With the first option, the user may click on either the 8871 tab or the File 8871

link under the Home tab at the top of the Political Organization Filing Center

page. The user will then be at Step I of the Form 8871 input screens with 

information in certain fields automatically entered. These fields are the common

fields shared by Form 8871 and Form 8872 (such as Employer Identification 

Number (EIN), Name of Organization, Date Established, etc.). The information

automatically entered is the information from the organization’s most recent 

electronically filed Form 8871 or Form 8872. The user may change the 

information in any of these fields, other than the EIN.

With the second option, the user may click on the Submitted Forms tab at the 

top of the Political Organization Filing Center page. The user may then select 

Amend for a previously submitted Form 8871. The user will then be at Step I of

the Form 8871 input screens with all of the information from the previously

submitted form automatically entered. The user may change the information in

any of these fields, other than the EIN.

32 
Political Organization Filing and Disclosure

7.3 Form 8871 Display and Procedure 

7.3.1 Step I: General Information 

33 
Political Organization Filing and Disclosure

7.3.2 Step I Procedure 

Step # Step Description Notes 

Form 8871 Page

Step I: General Information

1 Most of the fields in Step I: General 

Information are entered automatically based 

upon your most recent electronically filed 

Form 8871 or Form 8872, so follow Steps 2-12

only if information has changed.

The organization’s general 

information will be entered

automatically in the fields

on this page. The user only

needs to follow these steps 

if the automatically entered 

data has changed.

If you are filing an amended 

report based upon a

previously submitted form, 

all fields will be entered

automatically. Any of those 

fields may be changed 

other than EIN.

2 Enter the organization’s name in the NAME OF

ORGANIZATION field.

3 Complete the following address fields for the

organization: 

MAILING ADDRESS

CITY OR TOWN

STATE

ZIP CODE

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

4 Click the AMENDED or FINAL box. Click AMENDED if the

organization is filing this 

notice to report a material

change in the information 

previously submitted. Click 

FINAL if the organization is 

terminating. 

5 Complete the DATE ESTABLISHED field. Enter the date the

organization was 

established. 

The date must be entered in 

the following format:

MM/DD/YYYY.

34 
Political Organization Filing and Disclosure

Step # Step Description Notes 

6 Complete the DATE OF MATERIAL CHANGE field. For an amended return,

enter the date of the

material change being

reported. For a final return, 

enter the date the

organization terminated. 

The date must be entered in 

the following format:

MM/DD/YYYY.

7 Complete the EMAIL ADDRESS field, or if the

organization has no email address, click THE 

ORGANIZATION HAS NO EMAIL ADDRESS box and 

proceed to Step 8. 

Either enter the

organization’s email 

address or check the box to

indicate the organization 

has no email address. 

8 Enter the name of the custodian of records in

the NAME OF CUSTODIAN OF RECORDS field.

The custodian of records is 

the person in possession of

the organization’s books

and records. 

9 Complete the following address fields for the

custodian of records: 

CUSTODIAN’S ADDRESS

CITY OR TOWN

STATE

ZIP CODE

Or, if applicable, click the ADDRESS SAME AS

ORGANIZATION’S MAILING ADDRESS box.

Enter the address for the

custodian of records. If the 

address is the same as the 

organization’s mailing

address, check the box and 

proceed to the next step. 

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

10 Enter the name of the contact person in the 

NAME OF CONTACT PERSON field.

Enter the name of the 

person whom the public 

may contact for more

information about the 

organization. 

35 
Political Organization Filing and Disclosure

Step # Step Description Notes 

11 Complete the following address fields for the

contact person: 

CONTACT PERSON’S ADDRESS

CITY OR TOWN

STATE

ZIP CODE

Or, if applicable, click the ADDRESS SAME AS

ORGANIZATION’S MAILING ADDRESS box.

Enter the address for the

contact person. If the

address is the same as the 

organization’s mailing

address, check the box and 

proceed to the next step. 

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

12 Complete the following address fields for the

organization: 

BUSINESS ADDRESS

CITY OR TOWN

STATE

ZIP CODE

Or, if applicable, click the ADDRESS SAME AS

ORGANIZATION’S MAILING ADDRESS box.

Enter the organization’s 

business address, which is 

the physical location of the 

organization. If the address 

is the same as the

organization’s mailing

address, check the box and 

proceed to the next step. 

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

36 
Political Organization Filing and Disclosure

Step # Step Description Notes 

13 If applicable, click the ORGANIZATION HAS NO

EAIN box.

Otherwise, complete the following fields for the

organization’s election authority identification 

number: 

Click on the drop-down arrow and 

choose a state to complete the STATE

field 

Enter the Election Authority

Identification Number for that state in 

the ELECTION AUTHORITY

IDENTIFICATION NUMBER field 

Click on the ADD EAIN button 

Repeat these actions for each state in 

which the organization has an EAIN

If the organization has not

been assigned any

identification number by any

election authority, check the 

ORGANIZATION HAS NO EAIN

box and proceed to the next

step.

Provide each identification 

number assigned to the 

organization and identify the 

state in which the election 

authority is located. For a 

federal identification 

number, enter “Federal” for

the state. You must click 

the ADD EAIN button after

entering each EAIN and 

state.

As each EAIN is entered, it

will appear in a listing at the 

bottom of the page. If more

than 10 EAINs are entered,

the listing will be broken up 

into groups of 10.

The user may review the 

entries and either modify or

delete any EAIN entry. If 

the user clicks on Modify for

any EAIN, they must click 

the ADD EAIN button; 

otherwise the entry will be

deleted.

14 Click the PROCEED TO NEXT STEP button to

proceed to Step II: Notification of Claim of

Exemption From Filing Certain Forms. 

The organization may also 

click on the tabs at the top

of the page to go to the

various steps.

15 If desired, click the SAVE button to save the

document.

The user may choose to

save their work at any time. 

16 If desired, click the SAVE FOR LATER button 

to save and exit the form. 

By pressing this button the 

user will be routed back to 

the Saved Forms page

(See Section 11).

37 
Political Organization Filing and Disclosure

Step # Step Description Notes 

17 If desired, click the RESET button to reset the

page to the pre-populated data.

7.3.3 Step II: Notification of Claim of Exemption From Filing Certain Forms 

7.3.4 Step II Procedure 

Step # Step Description Notes 

Form 8871 Page

Step II: Notification of Claim of Exemption From Filing Certain Forms

1 Click YES or NO to answer whether the 

organization is claiming exemption from filing 

Form 8872, Political Organization Report of 

Contributions and Expenditures, as a qualified 

state or local political organization.

If Yes, proceed to Step 2. 

If No, proceed to Step 3. 

A qualified state or local 

political organization is 

exempt from filing

Form 8872. See

Appendix A for the definition 

of a Qualified State of Local 

Political Organization. 

38 
Political Organization Filing and Disclosure

Step # Step Description Notes 

2 Click on the drop-down arrow next to LIST THE

STATE WHERE THE ORGANIZATION FILES 

REPORTS box to select the appropriate state.

Enter the state where the 

organization files its reports.

3 Click YES or NO to answer whether the 

organization is claiming exemption form filing 

Form 990, Return of Organization Exempt

from Income Tax, as caucus or association of

state or local officials. 

A political organization that

is a caucus or association 

of state or local officials is 

exempt from filing

Form 990. 

4 If desired, click the PREVIOUS STEP button to

return to Step I: General Information. 

Otherwise, proceed to Step 5. 

The organization may also 

click on the tabs at the top

of the page to go to the

various steps.

5 Click the PROCEED TO NEXT STEP button to

proceed to Step III: Purpose. 

The organization may also 

click on the tabs at the top

of the page to go to the

various steps.

6 If desired, click the SAVE button to save the

document.

The user may choose to

save their work at any time. 

7 If desired, click the SAVE FOR LATER button 

to save and exit the form. 

By pressing this button the 

user will be routed back to 

the Saved Forms page

(See Section 11).

39 
Political Organization Filing and Disclosure

7.3.5 Step III Purpose 

7.3.6 Step III Procedure 

Step # Step Description Notes 

Form 8871 Page

Step III: Purpose

1 Complete the DESCRIBE THE PURPOSE OF THE 

ORGANIZATION field (maximum length of 512

characters). 

Explain the organization’s 

purpose. 

2 If desired, click the PREVIOUS STEP button

to return to Step II: Notification of Claim of 

Exemption From Filing Certain Forms. 

Otherwise, proceed to Step 3. 

The organization may also 

click on the tabs at the top of

the page to go to the various 

steps.

3 Click the PROCEED TO NEXT STEP button 

to proceed to Step IV: List of All Related

Entities. 

The organization may also 

click on the tabs at the top of

the page to go to the various 

steps.

4 If desired, click the SAVE button to save the

document.

The user may choose to

save their work at any time. 

40 
Political Organization Filing and Disclosure

Step # Step Description Notes 

5 If desired, click the SAVE FOR LATER button 

to save and exit. By pressing this button the 

user will be routed back to 

the Saved Forms page (See 

Section 11).

6 If desired, click the RESET button to clear the 

page.

41 
Political Organization Filing and Disclosure

7.3.7 Step IV: List of All Related Entities

42 
Political Organization Filing and Disclosure

7.3.8 Step IV Procedure 

Step # Step Description Notes 

Form 8871 Page

Step IV: List of All Related Entities

1 If applicable, click THE ORGANIZATION HAS NO 

RELATED ENTITIES checkbox and proceed to

Step 7, otherwise proceed to Step 2. 

The organization must

report any related entities.

If the organization does not

have any related entities,

the user must click this 

checkbox or they will not be 

able to submit the form. 

2 Enter the name of the related entity in the

RELATED ENTITY field.

3 Click on the drop-down arrow to select from the

choices presented for the RELATIONSHIP field.

The relationship is

“Connected” if the

organization and the entity

have (a) significant common 

purposes and substantial

common membership or (b)

substantial common 

direction or control. The 

relationship is “Affiliated” if

either the organization or

the entity owns at least a

50% interest in the capital 

or profits of the other. See 

Appendix A for further

explanation. 

4 Complete the following Address fields for the

related entity: 

MAILING ADDRESS

CITY OR TOWN

STATE

ZIP CODE

Or, if applicable, click the ADDRESS SAME AS

ORGANIZATION’S MAILING ADDRESS box.

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

5 Click the ADD ENTITY button. Information entered in these 

fields will not be submitted 

to the form unless added by

clicking the ADD ENTITY

button.

43 
Political Organization Filing and Disclosure

Step # Step Description Notes 

6 Repeat Steps 2-5 to add additional entities. As each entity is entered, it 

will appear in a listing at the 

bottom of the page. If more

than 10 entities are entered,

the listing will be broken up 

into groups of 10.

The user may review the 

entries and either modify or

delete any related entity

entry. If the user clicks on

Modify for any entity, they

must click the ADD ENTITY

button; otherwise the entry

will be deleted.

7 If desired, click the RESET button to clear the 

page.

8 If desired, click the PREVIOUS STEP button to

return to Step III: Purpose. Otherwise, 

proceed to Step 9. 

The organization may also 

click on the tabs at the top

of the page to go to the

various steps.

9 Click the PROCEED TO NEXT STEP button to

proceed to Step V: List of All Officers, 

Directors, and Highly Compensated

Employees. 

The organization may also 

click on the tabs at the top

of the page to go to the

various steps.

10 If desired, click the SAVE button to save the

document.

The user may choose to

save their work at any time. 

11 If desired, click the SAVE FOR LATER button 

to save and exit. 

By pressing this button the 

user will be routed back to 

the Saved Forms page

(See Section 11).

44 
Political Organization Filing and Disclosure

7.3.9 Step V: List of All Officers, Directors, and Highly Compensated 

Employees 

45 
Political Organization Filing and Disclosure

Step V: List of All Officers, Directors, and Highly Compensated Employees 

Example with Officer Added 

46 
Political Organization Filing and Disclosure

7.3.10 Step V Procedure 

Step # Step Description Notes 

Form 8871 Page

Step V: List of All Officers, Directors, and Highly Compensated Employees

1 Enter the name of the officer, director or highly

compensated employee in the NAME field.

At least one officer, director

or highly compensated 

employee must be entered.

Highly compensated

employees are the five

employees, other than 

officers and directors, who 

are expected to have the

highest annual 

compensation over

$50,000. See Appendix A 

for further information. 

2 Enter the title of the person named in Step 1 in

the TITLE field.

3 Complete the following Address fields for the

related entity: 

MAILING ADDRESS

CITY OR TOWN

STATE

ZIP CODE

Or, if applicable, click the ADDRESS SAME AS

ORGANIZATION’S MAILING ADDRESS box.

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

4 Click the ADD OFFICER button to add the

officer, director, or highly compensated

employee’s name.

Information entered in these 

fields will not be submitted 

to the form unless added by

clicking the ADD OFFICER

button.

47 
Political Organization Filing and Disclosure

Step # Step Description Notes 

5 Repeat Steps 1-4 until all officers, directors,

and highly compensated employees are added

to the list.

As each officer is entered, it 

will appear in a listing at the 

bottom of the page. If more

than 10 officers are entered,

the listing will be broken up 

into groups of 10.

The user may review the 

entries and either modify or

delete any officer entry. If

the user clicks on Modify for

any officer, they must click 

the ADD OFFICER button;

otherwise the entry will be

deleted.

6 If desired, click the RESET button to clear the 

page.

7 If desired, click the PREVIOUS STEP button to

return to Step IV: List of All Related Entities. 

Otherwise, proceed to Step 8. 

The organization may also 

click on the tabs at the top

of the page to go to the

various steps.

8 Click the PROCEED TO NEXT STEP button to

proceed to Step VI: Submit. 

The organization may also 

click on the tabs at the top

of the page to go to the

various steps.

9 If desired, click the SAVE button to save the

document.

The user may choose to

save their work at any time.

10 If desired, click the SAVE FOR LATER button 

to save and exit. By pressing this button the 

user will be routed back to 

the Saved Forms page

(See Section 11).

48 
Political Organization Filing and Disclosure

7.3.11 Step VI: Submit

7.3.12 Step VI Procedure 

Step # Step Description Notes 

Form 8871 Page

Step VI: Submit

1 Enter your complete name in the SIGNATURE

field.

After reading the second

paragraph, enter your name

in the signature field as if

you were signing this form. 

The user can review the 

information they have 

entered into the form by

clicking on the Step I-VI

links across the top of the

page. 

49 
Political Organization Filing and Disclosure

Step # Step Description Notes 

2 Click the SUBMIT FORM 8871 button to

submit the form to the IRS. 

Upon submission the user

will be routed to the

Confirmation Page. See 

Section 9.

50 
Political Organization Filing and Disclosure

8.0 Form 8872 

8.1 Purpose of Form 8872

Form 8872 is used to report information about a political organization’s 

contributions and expenditures. The Form 8872 must be filed either monthly or

quarterly/semi-annually. In an election year, a political organization may also be

required to file a pre-election and post-election Form 8872. (See Appendix A for

more information). The form is presented to users over five pages. 

8.2 Filing Form 8872 

To file Form 8872 electronically, the user must enter their username and 

password to access their Political Organization Filing Center (see Section 6). 

From the Filing Center Home Page, the user has three options to file a

Form 8872. 

To file a new Form 8872, the user may click on either the 8872 tab or the File 

8872 link under the Home tab at the top of the Political Organization Filing Center 

page. The user will then be at Step I of the Form 8872 input screens with 

information in certain fields automatically entered. These fields are the common

fields shared by Form 8871 and Form 8872 (such as Employer Identification 

Number (EIN), Name of Organization, Date Established, etc.). The information

automatically entered is the information from the organization’s most recent 

electronically filed Form 8871 or Form 8872. The user may change the 

information in any of these fields, other than the EIN and Name of Organization. 

To continue filing a previously saved form, the user may click on the Saved 

Forms tab. The user may then select Modify for a previously saved Form 8872. 

The user will then be at Step I of the saved Form 8872 input screens with all of 

the previously entered information displayed. The user may change and 

complete the information in any of these fields, other than the EIN and Name of

Organization. 

To file a form amending a previous filing, the user may click on the Submitted 

Forms tab. The user may then select Amend for a previously submitted 

Form 8872. The user will then be at Step I of the Form 8872 input screens with 

all of the information from the previously submitted form automatically entered. 

The user may change the information in any of these fields, other than the EIN

and Name of Organization. 

51 
Political Organization Filing and Disclosure

8.3 Form 8872 Page Display and Procedure 

8.3.1 Step I: General Information 

52 
Political Organization Filing and Disclosure

8.3.2 Step I Procedure 

Step # Step Description Notes 

Form 8872 Page

Step I: General Information

1 The fields in Step I: General Information are

entered automatically based upon your most

recent electronically filed Form 8871 or

Form 8872, so follow Steps 2-10 only if

information has changed.

The organization’s general 

information will be entered

automatically in the fields

on this page. The user only

needs to follow these steps 

if the automatically entered 

data has changed.

If you are filing an amended 

report based upon a

previously submitted form, 

all fields will be entered

automatically. Any of those 

fields may be changed 

other than EIN and Name of

Organization.

2 Complete the following address fields for the

organization: 

MAILING ADDRESS

CITY OR TOWN

STATE

ZIP CODE

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

53 
Political Organization Filing and Disclosure

Step # Step Description Notes 

3 Click one of the following boxes to indicate the 

type of report:

INITIAL

AMENDED

FINAL

If applicable, also click the CHANGE OF ADDRESS

box.

Check the “Initial” box if this 

is the First Form 8872 filed 

by the organization for this 

period. 

Check the “Amended” box if

the organization is filing this 

report to amend a

previously filed report for

this period. 

Check the “Final” box if the 

organization will not be 

required to file Form 8872 in 

the future.

Check the “Change of

Address” box if the 

organization has changed 

its address since it last filed 

Form 8871, Form 8872, 

Form 990, Form 990-EZ, or

Form 1120-POL. 

4 Complete the DATE ESTABLISHED field. Enter the date the

organization was 

established.

The date must be entered in 

the following format:

MM/DD/YYYY.

5 Complete the EMAIL ADDRESS field, or if the

organization has no email address, click THE 

ORGANIZATION HAS NO EMAIL ADDRESS box and 

proceed to Step 6. 

Either enter the

organization’s email 

address or check the box to

indicate the organization 

has no email address. 

6 Enter the name of the custodian of records in

the NAME OF CUSTODIAN OF RECORDS field.

The custodian of records is 

the person in possession of

the organization’s books

and records. 

54 
Political Organization Filing and Disclosure

Step # Step Description Notes 

7 Complete the following address fields for the

custodian of records: 

CUSTODIAN’S ADDRESS

CITY OR TOWN

STATE

ZIP CODE

Or, if applicable, click the ADDRESS SAME AS

ORGANIZATION’S MAILING ADDRESS box. 

Enter the address for the

custodian of records. If the 

address is the same as the 

organization’s mailing

address, check the box and 

proceed to the next step. 

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

8 Enter the name of the contact person in the 

NAME OF CONTACT PERSON field.

Enter the name of the 

person whom the public 

may contact for more

information about the 

organization. 

9 Complete the following address fields for the

contact person: 

CONTACT PERSON’S ADDRESS

CITY OR TOWN

STATE

ZIP CODE

Or, if applicable, click the ADDRESS SAME AS

ORGANIZATION’S MAILING ADDRESS box. 

Enter the address for the

contact person. If the

address is the same as the 

organization’s mailing

address, check the box and 

proceed to the next step. 

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

10 Complete the following address fields for the

organization: 

BUSINESS ADDRESS

CITY OR TOWN

STATE

ZIP CODE

Or, if applicable, click the ADDRESS SAME AS

ORGANIZATION’S MAILING ADDRESS box. 

Enter the organization’s 

business address, which is 

the physical location of the 

organization. If the address 

is the same as the

organization’s mailing

address, check the box and 

proceed to the next step. 

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

55 
Political Organization Filing and Disclosure

Step # Step Description Notes 

11 Click the PROCEED TO NEXT STEP button to

proceed to Step II: Filing Information. 

The organization may also 

click on the tabs at the top

of the page to go to the

various steps.

12 If desired, click the SAVE button to save the

document.

The user may choose to

save their work at any time. 

13 If desired, click the SAVE FOR LATER button 

to save and exit the form. 

By pressing this button the 

user will be routed back to 

the Saved Forms page. 

See Section 11.

14 If desired, click the RESET button to reset the

page to the pre-populated data.

56 
Political Organization Filing and Disclosure

8.3.3 Step II: Filing Information 

57 
Political Organization Filing and Disclosure

8.3.4 Step II Procedure 

Step # Step Description 

Form 8872 Page

Step II: Filing Information

1 Complete the following dates for the period to

which this filing applies: 

FILING FOR THE PERIOD BEGINNING, and 

ENDING

Enter the beginning and

ending dates for the period 

to which this filing applies.

If the organization filed a

prior report for the calendar

year, the beginning date

must be the first day after 

the ending date shown on 

the prior report. 

The date must be entered in 

the following format:

MM/DD/YYYY. 

2 Select one of the following TYPE OF REPORT

and complete the steps listed:

Quarterly/Semi-annual Report – 

complete Step 3 then proceed to

Step 13. 

Monthly Report – complete Steps 4-

5 then proceed to Step 13. 

Pre-election Report – complete

Steps 6-9 then proceed to Step 13. 

Post-general Election Report – 

complete Steps 10-12 then proceed

to Step 13. 

The user should select only

one type of report to file for

the period. 

Whether the user files 

quarterly/semi-annually or

monthly, the user must file

on the same basis for the 

entire calendar year. 

3 Click one of the following fields for the

quarterly/semi-annual report being filed:

FIRST QUARTERLY REPORT

SECOND QUARTERLY REPORT 

THIRD QUARTERLY REPORT

YEAR–END REPORT 

MID-YEAR REPORT 

For quarterly reports (in 

even-numbered years), file 

the first report for the first 

quarter of the calendar year

in which the organization 

accepts a contribution or

makes and expenditure. 

For semi-annual reports (inodd numbered years), the 

organization must file a

mid-year report and a 

year-end report. 

See Appendix A for further

information. 

58 
Political Organization Filing and Disclosure

Step # Step Description 

4 Click the MONTHLY REPORT FOR THE MONTH OF

field 

This report must reflect all 

reportable contributions 

accepted and expenditures 

made during the month for

which the report is being 

filed. 

During a year in which a 

regularly scheduled general 

election is held, do not

check the box to report

October, November or

December activity. Instead,

file a pre-election report,

post-general election report,

and a year-end report. 

See Appendix A for more

information. 

5 Click on the drop-down arrow to choose the 

MONTH for which the monthly report is being

filed.

6 Click the PRE-ELECTION REPORT field. For quarterly filers, this

report must be filed before

any election for which the 

organization made a

contribution or expenditure

with respect to a candidate

for federal office. 

For monthly filers, this 

report must be filed in lieu 

of the October monthly

report in even-numbered

years. 

This report must reflect all 

reportable contributions 

accepted and expenditures 

made through the 20th day

before the election. 

7 Click on the drop-down arrow to choose the 

TYPE OF ELECTION. 

Indicate whether the

election was a primary,

general, convention, 

special, or run-off election. 

59 
Political Organization Filing and Disclosure

Step # Step Description 

8 Complete the DATE OF ELECTION field. The date must be entered in 

the following format:

MM/DD/YYYY.

9 Click on the drop-down arrow to choose the 

state in which the election will be held from the

FOR THE STATE OF box.

10 Click the POST-GENERAL ELECTION REPORT

field.

This report must reflect all 

reportable contributions 

accepted and expenditures 

made through the 20th day

after the general election. 

11 Complete the DATE OF ELECTION field. The date must be entered in 

the following format:

MM/DD/YYYY.

12 Click on the drop-down arrow to choose the 

state in which the election was held from the

FOR THE STATE OF box.

13 If desired, click the PREVIOUS STEP button to

return to Step I: General Information. 

Otherwise, proceed to Step 14. 

The organization may also 

click on the tabs at the top

of the page to go to the

various steps.

14 Click the PROCEED TO NEXT STEP button to

proceed to Step III: Schedule A Itemized 

Contributions. 

The organization may also 

click on the tabs at the top

of the page to go to the

various steps.

15 If desired, click the SAVE button to save the

document.

The user may choose to

save their work at any time. 

16 If desired, click the SAVE FOR LATER button 

to save and exit the form. 

By pressing this button the 

user will be routed back to 

the Saved Forms page. 

See Section 11.

17 If desired, click the RESET button to clear the 

page.

60 
Political Organization Filing and Disclosure

8.3.5 Step III: Schedule A Itemized Contributions

61 
Political Organization Filing and Disclosure

8.3.6 Step III Procedure 

Step # Step Description Notes 

Form 8872 Page

Step III: Schedule A Itemized Contributions

1 If applicable, click the NO REPORTABLE 

CONTRIBUTIONS WERE RECEIVED DURING THIS 

PERIOD box and proceed to Step 12, otherwise 

proceed to Step 2. 

See Appendix A for more

information. 

2 Enter the name of the contributor in the 

CONTRIBUTOR’S NAME field.

3 Complete the NAME OF CONTRIBUTOR’S 

EMPLOYER field.

If the contributor is an

individual, enter the name of

the organization or person

by whom the contributor is 

employed. If the contributor

is self-employed, enter

“Self-employed.” 

If the contributor is not an

individual, enter “N/A.”

4 Complete the CONTRIBUTOR’S OCCUPATION

field.

If the contributor is an

individual, enter the principal 

job title or position of the

contributor. 

If the contributor is not an

individual, enter “N/A.”

5 Complete the following address fields for the

contributor: 

CONTRIBUTOR’S ADDRESS

CITY OR TOWN

STATE

ZIP CODE

Or, if applicable, click the ADDRESS SAME AS

ORGANIZATION’S MAILING ADDRESS box. 

Enter the contributor’s

address. If the address is 

the same as the 

organization’s mailing

address, check the box and 

proceed to the next step. 

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

6 Complete the AMOUNT OF CONTRIBUTION field. If a contributor made more

than one contribution in a 

reporting period, report each 

contribution separately. 

62 
Political Organization Filing and Disclosure

Step # Step Description Notes 

7 Complete the DATE OF CONTRIBUTION field. The date must be entered in 

the following format:

MM/DD/YYYY. 

8 Complete the CONTRIBUTOR’S YEAR-TO-DATE

AGGREGATE AMOUNT field.

Enter the total amount of

contributions accepted from

the contributor during this 

calendar year as of the end 

of this reporting period. 

9 Click the ADD CONTRIBUTION button. Information entered in these 

fields will not be submitted to

the form unless added by

clicking the ADD

CONTRIBUTION button. 

10 Repeat Steps 2-9 until all contributions for the

reporting period are entered.

Follow these steps to add 

each contribution separately.

As each contribution is 

entered, it will appear in a 

listing at the bottom of the

page. If more than 10

contributions are entered,

the listing will be broken up 

into groups of 10.

The user may review the 

entries and either modify or

delete any contribution entry.

If the user clicks on Modify

for any contribution, they

must click the ADD 

CONTRIBUTION button; 

otherwise the entry will be

deleted.

11 If desired, click the RESET button to clear the 

page.

12 If desired, click the PREVIOUS STEP button to

return to Step II: Filing Information. 

Otherwise, proceed to Step 13. 

The organization may also 

click on the tabs at the top of

the page to go to the various 

steps.

13 Click the PROCEED TO NEXT STEP button to

proceed to Step IV: Itemized Expenditures. 

The organization may also 

click on the tabs at the top of

the page to go to the various 

steps.

63 
Political Organization Filing and Disclosure

Step # Step Description Notes 

14 If desired, click the SAVE button to save the

document

The user may choose to

save their work at any time. 

15 If desired, click the SAVE FOR LATER button 

to save and exit the form. 

By pressing this button the 

user will be routed back to 

the Saved Forms page. See 

Section 11.

64 
Political Organization Filing and Disclosure

8.3.7 Step IV: Itemized Expenditures 

65 
Political Organization Filing and Disclosure

8.3.8 Step IV Procedure 

Step # Step Description Notes 

Form 8872 Page

Step IV: Itemized Expenditures

1 If applicable, click the NO REPORTABLE 

EXPENDITURES WERE MADE DURING THIS PERIOD

box and proceed to Step 16, otherwise proceed 

to Step 2. 

See Appendix A for more

information. 

2 Enter the name of the recipient in the

RECIPIENT’S NAME field.

3 Complete the NAME OF RECIPIENT’S EMPLOYER

field.

If the recipient is an

individual, enter the name of

the organization or person

by whom the recipient is 

employed. If the individual is 

self-employed, enter

”Self-employed.”

If the recipient is not an

individual, enter “N/A.”

4 Complete the RECIPIENT’S OCCUPATION field. If the recipient is an

individual, enter the principal 

job title or position of that

recipient. 

If the recipient is not an

individual, enter “N/A.”

5 Complete the following address fields for the

recipient: 

RECIPIENT’S ADDRESS

CITY OR TOWN

STATE

ZIP CODE

Or, if applicable, click the ADDRESS SAME AS

ORGANIZATION’S MAILING ADDRESS box. 

Enter the recipient’s 

address. If the address is 

the same as the 

organization’s mailing

address, check the box and 

proceed to the next step. 

The address field contains 

two lines. The second 

address field is optional.

The 4-digit zip code 

extension field is optional.

6 Complete the AMOUNT OF EXPENDITURE field. Report each separate

expenditure made to any

person during the calendar

year that was not reported in 

a prior reporting period. 

66 
Political Organization Filing and Disclosure

Step # Step Description Notes 

7 Complete the DATE OF EXPENDITURE field. The date must be entered in 

the following format:

MM/DD/YYYY.

8 Complete the PURPOSE OF EXPENDITURE field. Describe the reason for

making the expenditure. 

Maximum of 512 characters. 

9 Click the ADD EXPENDITURE button. Information entered in these 

fields will not be submitted to

the form unless added by

clicking this button.

10 Repeat Steps 2-9 until all expenditures made

during the reporting period are added. 

Follow these steps to add 

each expenditure separately.

As each expenditure is 

entered, it will appear in a 

listing at the bottom of the

page. If more than 10

contributions are entered,

the listing will be broken up 

into groups of 10.

The user may review the 

entries and either modify or

delete any expenditure entry.

If the user clicks on Modify

for any expenditure, they

must click the ADD 

EXPENDITURE button; 

otherwise the entry will be

deleted.

11 If desired, click the RESET button to clear the 

page.

12 If desired, click the PREVIOUS STEP button to

return to Step III: Schedule A Itemized 

Contributions. Otherwise, proceed to Step

13. 

The organization may also 

click on the tabs at the top of

the page to go to the various 

steps.

13 Click the PROCEED to NEXT STEP button to

proceed to Step V: Submit. 

The organization may also 

click on the tabs at the top of

the page to go to the various 

steps.

14 If desired, click the SAVE button to save the

document.

The user may choose to

save their work at any time. 

67 
Political Organization Filing and Disclosure

Step # Step Description Notes 

15 If desired, click the SAVE FOR LATER button 

to save and exit the form. 

By pressing this button the 

user will be routed back to 

the Saved Forms page. 

See Section 11.

8.3.9 Step V: Submit

68 
Political Organization Filing and Disclosure

8.3.10 Step V Procedure 

Step # Step Description Notes 

Form 8872 Page

Step V: Submit

1 Enter your complete name in SIGNATURE field. After reading the second

paragraph, enter your name

in the signature field as if

you were signing the form. 

The user can review the 

information they have 

entered into the form by

clicking on the Step I-IV links 

across the top of the page. 

2 Click the SUBMIT FORM 8872 button to

submit the form to the IRS. 

Upon submission the user

will be routed to the

Confirmation Page. See 

Section 9. 

69 
Political Organization Filing and Disclosure

9.0 Confirmation Page

9.1 Purpose of the Confirmation Page 

The purpose of the Confirmation page is to inform the user that their Form 8871

or Form 8872 was successfully submitted and to provide them with a 

confirmation number. The Confirmation page also provides instructions for the

user on printing and maintaining a copy of the form for public disclosure. 

9.2 Confirmation Page Display 

9.3 Procedure 

Step # Step Description Notes 

Confirmation Page

1 If submitting a Form 8871, click on the VIEW

FORM 8871 button to view and print the 

submitted form.

Or, if submitting a Form 8872, click the VIEW

FORM 8872 button to view and print the 

submitted form.

The organization is 

required to maintain a copy

of these forms at its

principal place of business 

so the public may view it

during regular business

hours.

If any changes need to be

made to the form, an

amended form must be

submitted.

70 
Political Organization Filing and Disclosure

Step # Step Description Notes 

2 Click on the Logout tab to logout of the

application or click on one of the other tabs to

continue in the Filing Center. 

71 
Political Organization Filing and Disclosure

10.0 Upload Page 

10.1 Purpose of the Upload Page 

This page is used to upload data files of the information needed to complete 

Form 8871 and Form 8872. These data files were created by the user’s financial

software conforming to the XML schemas published on the IRS website. The 

data in the uploaded files must meet validation requirements for the online 

versions of Form 8871 and Form 8872. Once the data files have been uploaded, 

the user will be able to review the information in the form prior to submission. 

Uploads are subject to the same validation requirements as the Form 8871 and 

Form 8872. 

10.2 Upload Page Display

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Political Organization Filing and Disclosure

10.3 Procedure

Step # Step Description Notes 

Upload Page

1 Select from the following options:

Click on Form 8871 XML Schema to

download the information required to

create a file to upload Form 8871. 

Then proceed to Step 2. 

Click on Form 8872 XML Schema to

download the information required to

create a file to upload Form 8872. 

Then proceed to Step 2. 

Click on Forms 8871/8872 Common 

XML Definitions to download the

required definitions for these forms, 

then proceed to Step 3. 

If you have already created the

necessary file, proceed to Step 5. 

The links provide information 

on the requirements for the 

data file. The user’s 

financial software may

already create a file that

conforms to these

requirements. 

2 Using the schema information presented,

create a Form 8871 or Form 8872 file to be 

uploaded. Proceed to Step 4. 

3 Using the definitions presented, create a Form

8871 or Form 8872 file to be uploaded. 

Proceed to Step 4. 

4 Save the file created to your desktop.

5 Click on the BROWSE button to locate the

XML file on your desktop. 

73 
Political Organization Filing and Disclosure

Step # Step Description Notes 

6 Click the UPLOAD button. The system will check the 

uploaded file to confirm that

it conforms to the XML 

schema requirements. If it

does not, the user will not be

able to upload information 

using that file and must 

either correct the file or

manually enter the 

information.

If the file conforms to the

XML schema requirements,

the information will be 

automatically entered into 

the web application (For

Form 8871, see Section 7

and for Form 8872, see

Section 8) and checked 

using the same checks as

when information is manually

entered. If there are any

errors, the user will receive 

the appropriate error

messages and be taken to

the first page on which there 

are errors. The user will 

then have the opportunity to

correct those errors prior to

submitting the form.

If there are no errors, the

user will be automatically 

taken to the submit page

(See Section 7 for the

Form 8871 and Section 8 for

the Form 8872). The user

will have the opportunity to

review the uploaded 

information before submitting

the form. 

74 
Political Organization Filing and Disclosure

11.0 Saved Forms Page 

11.1 Purpose of the Saved Forms Page

The Saved Forms Page displays all electronic forms that a user saved while

entering information but did not complete and submit to the IRS. Forms 

displayed on this page can be modified and re-saved, modified and submitted, or

deleted. 

11.2 Saved Forms Page Display 

11.3 Procedure

Step # Step Description Notes 

Saved Forms Page

1 Click on Modify to continue to enter information 

to the form. 

The user will be routed to the

saved form. The user can 

modify the form and then

re-save or submit it. 

75 
Political Organization Filing and Disclosure

Step # Step Description Notes 

2 Click on Delete to delete the form. The user will be routed to the

Delete Confirmation page

and then to the Filing

Center page. 

76 
Political Organization Filing and Disclosure

12.0 Submitted Forms Page 

12.1 Purpose of the Submitted Forms Page

The Submitted Forms Page displays all electronic forms that an organization has 

submitted to the IRS. Forms displayed on this page can be viewed and printed 

or used as the basis for filing an amended form. 

12.2 Submitted Forms Page Display 

77 
Political Organization Filing and Disclosure

12.3 Procedure

Step # Step Description Notes 

Submitted Forms Page

1 Click on Amend to file an amended form. The user will be routed to 

Step I of the requested form. 

The fields on the input

screen will be automatically

entered with the data from

the submitted form. The

user can then make any

necessary changes and 

submit the amended form. 

2 Click on View to view or print the form. The form will be displayed in 

PDF format. Once the form

is displayed, the user may

print the form for his records.

78 
Political Organization Filing and Disclosure

13.0 Logout Page 

13.1 Purpose of the Logout Page 

The Logout page allows the user to confirm that they wish to logout of the

Political Organization Filing Center. If the user confirms, the user will be routed

to the Political Organization Filing and Disclosure Landing Page. Otherwise, the

user will be returned to the organization’s Filing Center. 

13.2 Logout Page Display

13.3 Procedure 

Step # Step Description Notes 

Logout Page

1 Click on one of the following buttons:

YES, LOGOUT 

NO, CONTINUE 

If the user chooses to logout, 

they will be routed to the

Political Organization

Filing and Disclosure 

Landing Page (See 

Section 2).

If the user chooses not to 

logout, they will be routed

back to the Political

Organization Filing Center

page (See Section 6), where 

they can continue to file. 

79 
Political Organization Filing and Disclosure

14.0 Exempt Organization Customer Account Services Page 

14.1 Purpose of the Exempt Organization Customer Account Services 

Page 

The EO Customer Account Services page provides phone and address 

information for individuals to direct technical and procedural questions

concerning charities and other non-profit organizations. The page also provides 

users with information on how to request a new password. 

14.2 Exempt Organization Customer Account Services Page Display

80 
Political Organization Filing and Disclosure

14.3 Procedure 

Step # Step Description Notes 

Contact Exempt Organization Customer Account Service Page

1 Read the information provided on the page and 

contact the IRS by phone or by mail.

The page provides contact

information for both general 

exempt organization 

questions and for requesting 

a new password for the

POFD website. 

81 
Political Organization Filing and Disclosure

15.0 Appendix A

Glossary of Field Terms

A 

Aggregate Year-to-Date Contributions

Enter the total amount of contributions accepted from the contributor during this

calendar year as of the end of this reporting period.

C 

Contact Person

Enter the name and address of the person whom the public may contact for more

information about the organization. 

Custodian of Records

Enter the name and address of the person in possession of the organization’s 

books and records. 

D 

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 Form 8871 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 qualified for the 

exception. 

For an amended return, enter the date of the material change being

reported. 

For a final return, enter the date the organization terminated. 

E 

Election Authority Identification Number

If the organization has not been assigned any identification number by any

election authority, check the "The organization has no EAIN" checkbox. 

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.

82 
Political Organization Filing and Disclosure

Election Year

An election year is any year in which a regularly scheduled general election for

federal office is held (i.e., any even-numbered year). 

Employer Identification Number (EIN)

Enter the correct 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. For more information about obtaining an EIN, including how to apply

online, see Employer Id Numbers (EIN). 

When electronically filing an amended or final Form 8871 or a Form 8872, the

organization's EIN will be entered by the application and may not be changed.

Exemption from Form 990

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. If not, check the “No” box.

H 

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 non-cash amounts, whether paid

currently or deferred. 

I 

Initial, Amended, or Final for Form 8871

Check the ‘‘Initial” box if this is the first Form 8871 filed by the 

organization. 

Check the ‘‘Amended” box if the organization is reporting a material

change to information provided on previously submitted Forms 8871

Check the ‘‘Final” box if the organization is terminating. 

Initial, Amended, Address Change or Final for Form 8872

Check the ‘‘Initial” box if this is the first Form 8872 filed by the organization 

for this period.

Check the ‘‘Change of Address’’ box if the organization changed its

address since it last filed Form 8871, Form 8872, Form 990 (or 990-EZ),

or Form 1120-POL.

Check the ‘‘Amended” box if the organization is filing this report to amend 

a report it already filed. 

Check the ‘‘Final” box if the organization will not be required to file Form

8872 in the future. 

83 
Political Organization Filing and Disclosure

N 

Name of Contributor’s Employer

If the contributor is an individual, enter the name of the organization or person by

whom the contributor is employed (and not the name of his or her supervisor). If

the individual is self-employed, enter ‘‘Self-employed.’’ If the contributor is not an 

individual, enter “N/A”.

Name of Recipient’s Employer

If the recipient is an individual, enter the name of the organization or person by

whom the recipient is employed (and not the name of his or her supervisor). If the

individual is self-employed, enter ‘‘Self-employed.’’ If the contributor is not an 

individual, enter “N/A”.

Non-Disclosed Contributions

As the last entry on Schedule A, list the aggregate amount of contributions that

are required to be reported on this schedule for which the organization does not

disclose all of the information required under § 527(j). Enter “Withheld” as the 

contributor’s name. Enter the organization’s address, the date of the report, and

“N/A” for occupation and employer. This amount is subject to the penalty for the

failure to provide all the information required. 

Non-Disclosed Expenditures

As the last entry on Schedule B, list the aggregate amount of expenditures that 

are required to be reported on this schedule for which the organization does not

disclose all of the information required under § 527(j). Enter “Withheld” as the 

recipient’s name. Enter the organization’s address, the date of the report, and 

“N/A” for occupation and employer. This amount is subject to the penalty for the

failure to provide all the information required.

Non-Election Year

A non-election year is any odd numbered year (i.e., 2003). 

O 

Officers, Directors and Highly Compensated Employees

Enter the name, title, and address of all of the organization’s officers, members of

the board of directors, 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 non-cash amounts, whether paid

currently or deferred. 

84 
Political Organization Filing and Disclosure

If there is more than one individual required to be listed, use the form to enter

each officer’s information, following each entry by clicking the “Add Officer”

button until all names are entered, then click the “Proceed to Next Step” button. 

Q 

Qualified State or Local Political Organizations

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 and enter the state where the organization files its 

reports. If not, check the “No” box. 

A qualified state or local political organization is a political organization that 

meets the following requirements: 

The organization’s exempt functions are solely for 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 subject to state law that requires it to report 

information similar to that required on Form 8872. 

The organization files the required reports with the state. 

The state makes such reports public and the organization makes them 

open to public inspection in the same manner that organizations must 

make Form 8872 available for public inspection. 

No federal candidate or office holder controls or materially participates in

the direction of the organization, solicits contributions to the organization,

or directs any of the organization’s disbursements. 

For additional information, see § 527(e)(5) and Revenue Ruling 2003-49, 2003-

20 I.R.B. 903 (May 19, 2003). 

R 

Related Entities

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 or (b) substantial common direction 

or control (either directly or indirectly).

2. Either the organization or the entity owns (directly or through one or more

entities) at least a 50% interest in the capital or profits of the other. For this

purpose, all entities defined as related entities under 1 above must be 

treated as a single entity. 

If 1 applies, choose ‘‘connected’’ under relationship. If 2 applies, choose 

‘‘affiliated’’ under relationship.

85 
Political Organization Filing and Disclosure

If there is more than one related entity, use the form to enter each entity’s 

information, following each entry by clicking the “Add Entity” button until all

related entities are entered, then click the “Proceed to Next Step” button. 

If there are no related entities, check the No Related Entities box and use the 

“Proceed to Next Step” button. 

Report Period

For a Form 8872, enter the beginning and ending date for the period to which this

report relates. If the organization filed a prior report for this calendar year, the 

beginning date must be the first day following the ending date shown on the prior

report. 

S 

Schedule A — Itemized Contributions 

The organization must list on Schedule A each contributor from whom it accepted 

contributions during the calendar year if: 

The aggregate amount of the contributions accepted from that person 

during the calendar year as of the end of this reporting period was at least 

$200 and

Any of those contributions were accepted during this reporting period. 

Treat contributions as accepted if the contributor has contracted or is otherwise 

obligated to make the contribution. 

Name of Contributor’s Employer: If the contributor is an individual, enter

the name of the organization or person by whom the contributor is

employed (and not the name of his or her supervisor). If the individual is

self-employed, enter ‘‘Self-employed.’’ If the contributor is not an

individual, enter “N/A”.

Contributor’s Occupation: If the contributor is an individual, enter the 

principal job title or position of that contributor. If the contributor is not an 

individual, enter “N/A”.

Aggregate Year-to-Date Contributions: Enter the total amount of

contributions accepted from the contributor during this calendar year as of

the end of this reporting period. 

Amount of Contribution: If a contributor made more than one 

contribution in a reporting period, report each contribution separately by

entering the amount of the contribution and then clicking on the “Add

Contribution” button. 

Non-Disclosed Amounts: As the last entry on Schedule A, list the 

aggregate amount of contributions that are required to be reported on this

schedule for which the organization does not disclose all of the information 

86 
Political Organization Filing and Disclosure

required under § 527(j). Enter “Withheld” as the contributor’s name. Enter the 

organization’s address, the date of the report, and “N/A” for occupation and 

employer. This amount is subject to the penalty for the failure to provide all

the information required. 

Enter the above information for each contributor from whom the organization 

accepted contributions and click on the “Add Contribution” button. Once all

contributions have been added, click the “Proceed to next Step” button. 

Schedule B — Itemized Expenditures

The organization must list on Schedule B each recipient to whom it made

expenditures during the calendar year if: 

The aggregate amount of expenditures made to that person during the 

calendar year as of the end of this reporting period was at least $500 and 

Any of those expenditures were made during this reporting period. 

Treat expenditures as made if the organization has contracted or is otherwise 

obligated to make the expenditure. 

Do not include any independent expenditures required to be reported to the

Federal Election Commission. An independent expenditure means an 

expenditure by a person for a communication expressly advocating the election 

or defeat of a clearly identified candidate for federal office that is not made with 

the cooperation or prior consent of, in consultation with, or at the request or

suggestion of, a candidate for federal office or agent or authorized committee of

a candidate for federal office. 

Name of Recipient’s Employer: If the recipient is an individual, enter the

name of the organization or person by whom the recipient is employed 

(and not the name of his or her supervisor). If the individual is selfemployed, enter ‘‘Self-employed.’’ If the recipient is not an individual, enter

“N/A”.

Recipient’s Occupation: If the recipient is an individual, enter the

principal job title or position of that recipient. If the recipient is not an

individual, enter “N/A”.

Amount of Expenditure: Report each separate expenditure made to any

person during the calendar year that was not reported in a prior reporting

period.

Purpose of Expenditure: Describe the purpose of each separate

expenditure.

Non-Disclosed Amounts: As the last entry on Schedule B, list the 

aggregate amount of expenditures that are required to be reported on this

schedule for which the organization does not disclose all of the information 

required under § 527(j). Enter “Withheld” as the recipient’s name and as the 

purpose. Enter the organization’s address, the date of the report, and “N/A”

87 
Political Organization Filing and Disclosure

88 

for occupation and employer. This amount is subject to the penalty for the 

failure to provide all the information required. 

T 

Type of Report

Check only one box. An organization may choose to file Form 8872 on a 

monthly basis or on a quarterly/semi-annual basis, but it must file on the same 

basis for the entire calendar year. 

Quarterly/Semi-annual Report: For Quarterly reports (in 

even-numbered years), file the first report for the first quarter of the 

calendar year in which the organization accepts a contribution or makes 

an expenditure. In addition, the organization may have to file a preelection report, a post-general election report, or both. For Semi-annual

reports (in odd-numbered years), the organization must file a mid-year 

report and a year-end report. Monthly Report: If the organization is filing 

on a monthly basis, enter the month for which this report is being filed. 

File the first report for the first month of the calendar year in which the 

organization accepts a contribution or makes expenditure. This report 

must reflect all reportable contributions accepted and expenditures made 

during the month for which the report is being filed. During a year in which 

a regularly scheduled general election is held, do not check this box to 

report October, November, or December activity. Instead, file a preelection report, post-general election report, and a year-end report. 

Pre-election Report: For organizations that choose to file quarterly, this 

report must be filed before any election for which the organization made a 

contribution or expenditure with respect to a candidate for federal office. 

For organizations that choose to file monthly, this report must be filed in 

lieu of the October monthly report in even-numbered years. This report 

must reflect all reportable contributions accepted and expenditures made 

through the 20th day before the election. If the organization is filing a preelection report also indicate the type of election (primary, general, 

convention, special, or run-off), the date of the election, and the state in 

which the election was held. 

Post-general Election Report: This report must reflect all reportable 

contributions accepted and expenditure made through the 20th day after 

the general election. If the organization is filing a post-general election 

report, indicate the date of the election and the state in which the election 

was held. 

An election year is any year in which a regularly scheduled general election for 

federal office is held (i.e., any even-numbered year). A non-election year is 

therefore any odd-numbered year.