Political Organization

Filing and Disclosure

Search Process 

User Guide
Table of Contents 

1.0 INTRODUCTION........................................................................................4

1.1.1 Purpose ................................................................................................................. 4

1.1.2 How to Use this Guide........................................................................................... 4 

1.1.3 Political Organization Disclosure........................................................................... 4 

2.0 POLITICAL ORGANIZATION FILING AND DISCLOSURE LANDING

PAGE.........................................................................................................5

2.1.1 Purpose of the Political Organization Filing and Disclosure Landing Page .......... 5 

2.1.2 Filing and Disclosure Landing Page Display......................................................... 5 

2.1.3 Procedure .............................................................................................................. 6 

3.0 BASIC SEARCH........................................................................................7

3.1.1 Purpose of the Basic Search................................................................................. 7 

3.1.2 Basic Search Page Display ................................................................................... 8 

3.1.3 Procedure .............................................................................................................. 9 

3.1.4 Basic Search Results Page Display .................................................................... 11 

3.1.5 Procedure ............................................................................................................ 12 

4.0 ADVANCED SEARCH.............................................................................13

4.1.1 Purpose of the Advanced Search Page .............................................................. 13 

4.1.2 Advanced Search Page Display.......................................................................... 14 

4.1.3 Procedure ............................................................................................................ 15 

4.1.4 Advanced Search Results ................................................................................... 19 

4.1.5 Procedure ............................................................................................................ 20 

5.0 POPULAR SEARCH PAGE ....................................................................21

5.1.1 Purpose of the Popular Search Page:................................................................. 21 

5.1.2 Popular Search Page Display ............................................................................. 21 

5.1.3 Procedure ............................................................................................................ 22 

5.1.4 Popular Search Results Page Display ................................................................ 24 

5.1.5 Popular Search Results Page Procedure............................................................ 24 

6.0 NO RESULTS PAGE...............................................................................26

6.1.1 Purpose of the No Results Page ......................................................................... 26 

6.1.2 No Results Page Display..................................................................................... 26 

6.1.3 Procedure ............................................................................................................ 27 

7.0 DATA DOWNLOAD PAGE......................................................................28

7.1.1 Purpose of the Data Download Page .................................................................. 28 

7.1.2 Data Download Page Display.............................................................................. 28 

7.1.3 Procedure ............................................................................................................ 29 

8.0 EXEMPT ORGANIZATION CUSTOMER ACCOUNT SERVICES 

PAGE.......................................................................................30

8.1.1 Purpose of the Exempt Organization Customer Account Services Page ........... 30 

2
8.1.2 Exempt Organization Customer Account Services Page Display....................... 30 

8.1.3 Procedure ............................................................................................................ 31 

9.0 APPENDIX A ...........................................................................................32

10.0 APPENDIX B ...........................................................................................40

3
1.0 Introduction 

1.1.1 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 searching process. 

1.1.2 How to Use this Guide 

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

for the form search and form download 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 selecting

criteria and initiating search requests 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. Appendix B contains an article on 

general search information and tips to support the step-by-step search

procedure. 

1.1.3 Political Organization Disclosure 

The Political Organization Disclosure site can be used for searching paper and 

electronic filings of Forms 8871 and Forms 8872, as well as paper filings of Form

990. The information below will increase your success in searching and your 

understanding of the results. The most important tip for successful searching of

political organization disclosures is to understand what data is available in the 

search and from which dates. This information will be provided in this article and 

on the search pages. 

All paper and electronic forms on the Political Organization Disclosure site are in

PDF format. To view PDF files you will need the free Adobe Acrobat Reader. 

For more information on Adobe Acrobat Reader, view the related help section

from IRS.gov. 

As an alternative to online searching, you may choose to download the entire

database of electronically submitted Forms 8871 and Forms 8872. Please note 

that the downloadable data files do not include any paper submissions of Forms 

8871, Forms 8872, or Form 990. 

4
2.0 Political Organization Filing and Disclosure Landing Page 

2.1.1 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. 

2.1.2 Filing and Disclosure Landing Page Display

5
2.1.3 Procedure 

Step # Step Description Notes 

Filing and Disclosure Landing Page

Click on one of the eight links presented:

Click on Login to Political Organization 

Filing Center to be routed to the User 

Authentication page (See Section 4)

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 Section15) or

Advanced (See Section 16)

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 

Section 19)

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.

Click on Forgot your Password to be

routed to the EO Customer Account

Services page. (See Section 20)

Use this link if you need 

information on how to

obtain a new password for

the POFD website.

1 

Click on Email us problems with your

data to open a preaddressed e-mail 

message. 

Use this link if you need to 

inform us of discrepancies 

in your posted information.

6
3.0 Basic Search 

3.1.1 Purpose of the Basic Search 

The default page for users coming to the search function from the Political

Organization Filing and Disclosure Landing Page (see Section 3), is the Basic 

Search page. 

The Basic Search enables users to find all electronic submissions of Form 8871 

and Form 8872 and paper submissions of Form 8871, Form 8872, and 

Form 990. 

The Basic Search page allows the user to search by form type, organization 

name, employer identification number (EIN), or date the form was posted to the

Political Organization Disclosure website. A link to Tips for Successful Searching

contains information to assist users in performing searches. 

The Basic Search Results page displays the information retrieved from the 

criteria the user entered in the Basic Search. When a search produces multiple

results, users will be alerted to the number of results and given links to additional

pages. The No Results Page is shown in Section 18. 

7
3.1.2 Basic Search Page Display

8
3.1.3 Procedure 

Step # Step Description Notes 

Basic Search Page

1 Click on the Basic Search tab. The Basic Search page is 

the default page for the

Political Organization 

Disclosure page. The user

only needs to click on this 

tab if coming from an

Advanced Search page. 

2 Click the box next to the type of form for which 

you wish to search: 

FORM 8871 

FORM 8872 

FORM 990

At least one form must be

selected. 

Select only one type of form

to narrow the search. 

Select all the forms to

expand the search. 

3 Complete the ORGANIZATION NAME field. 

(Optional)

If the user is searching for a 

specific organization,

complete this field. 

4 Complete the EIN field. (Optional) If the user is looking for a

specific EIN, complete this

field. 

5 Complete the DATE FORM POSTED START DATE

and DATE FORM POSTED END DATE fields.

(Optional)

If the user is looking for

forms posted between 

specific dates, enter those 

dates in these fields. 

Enter dates in the following

format: MM/DD/YYYY. 

7 Click the SUBMIT BASIC SEARCH button. The user will be routed to the

Basic Search Results

page. 

9
Step # Step Description Notes 

8 If necessary, click on Click here for Tips on 

Successful Searching to be routed to the 

Search information and tips.

The user will be routed to the

search help information

contained in Appendix B. To

return to the Political

Organization Disclosure 

pages, user may either click

on Return to Political 

Organization Disclosure 

Page (to go to the Basic 

Search page) or use their

browser’s BACK button (to

return to the page the user

was on before reviewing

article). 

9 Or, if desired, click the RESET SEARCH button 

to change the criteria. 

10
3.1.4 Basic Search Results Page Display

11
3.1.5 Procedure 

Step # Step Description Notes 

Basic Search Results Page

10 If provided, click on [Prev] or [Next] or any

numbers in between to move through all pages

containing results for the requested search.

If more than 10 results are 

found, the results will be 

displayed on multiple pages.

Use the links provided on the

upper right corner to

navigate through the results 

pages.

11 Click on Organization Name or EIN to sort the

results by that column. 

Click either link once to sort

the list in ascending order. 

Click either link twice to sort

the list in descending order. 

12 Click on the name of the organization to view

more information. 

Clicking on the 

organization’s name will 

display the current

information about the 

organization and all of the 

forms the organization has 

filed. 

13 If necessary, click on Click here for Tips on 

Successful Searching to be routed to the 

Search information and tips. 

The user will be routed to the

search help information

contained in Appendix B. To

return to the Political 

Organization Disclosure

pages, user may either click

on Return to Political 

Organization Disclosure 

Page (to go to the Basic

Search page) or use their

browser’s BACK button (to

return to the page the user

was on before reviewing

article). 

14 Click on the SEARCH AGAIN button to be

routed back to the Basic Search page. 

12
4.0 Advanced Search 

4.1.1 Purpose of the Advanced Search Page 

The Advanced Search page enables users to be more specific in performing

searches for information through the use of more criteria. There are three types 

of advanced searches: Form 8871, Form 8872, and a combined search of

Form 8871 and Form 8872. The advanced search only returns results from 

electronically filed Forms 8871 and Forms 8872. 

The default page for users clicking on the Advanced Search tab is the 

Search 8871 page. 

A user can perform an advanced search using any of the fields on the forms 

(Name of Organization, Contact Name, Period Begin and End Dates, EIN, etc.). 

The results of an Advanced Search will be limited by the dates the information in 

the fields on the forms was collected by the IRS. If an Advanced Search is

performed over more than one date range, the results will be limited to the most

recent time period. 

The Advanced Search Results Page displays information or links to information

requested in the Advanced Search. Based on the criteria entered by the user, 

this page will present different results. 

This section contains a sample of an advanced search performed for a

custodian’s city/town. The pages for the sample provided are presented in order

and document the use of an advanced search to narrow the number of results 

displayed when a specific location is entered as the search criteria. 

13
4.1.2 Advanced Search Page Display

Example of 8871 Advanced Search page 

14
4.1.3 Procedure 

Step # Step Description Notes 

Advanced Search Page

1 Click on the Advanced Search tab. 

2 Click on one of the following tabs to select the

type of search you wish to perform: 

Search 8871 

Search 8872 

Search 8871 & 8872 

Popular Search

For all searches other than Popular Search, 

proceed to Step 2. For Popular Search,

proceed to Section 17.

Search 8871 allows user to

search all fields on the 

Form 8871.

Search 8872 allows the 

user to search all fields on

the Form 8872.

Search 8871 & 8872 allows

the user search all fields 

that are on both the 

Form 8871 and the

Form 8872.

Popular Search is detailed 

in Section 17.

3 Click the box next to the fields on which you 

wish to search. 

The fields are presented

under the date from which 

the IRS electronically

collected information in that

field. 

If the search is across

multiple date ranges, the

search results will be limited 

to the most recent date

range.

4 If necessary, Click on Click here for Tips for

Successful Searching to be routed to the 

Search information and tips. 

This information is also 

contained in Appendix B. 

To return to the Political

Organization Disclosure 

pages, user may either click

on Return to Political 

Organization Disclosure 

Page (to go to the Basic 

Search page) or use their

browser’s BACK button (to

return to the page the user

was on before reviewing

article).

15
Step # Step Description Notes 

5 If desired, click the RESET SEARCH button to

clear the page

6 Once you have activated the fields you want to

search, click the NEXT STEP button to

continue to next page. 

Based on the search

request, the next page

presented will have fields

provided for the user to

enter the more specific 

criteria for their search. 

For purposes of this 

manual, a search was 

activated requesting a

Custodian’s City/Town.

16
Advanced Search Request for a Custodian’s City/Town 

Procedure (continued) 

Step # Step Description Notes 

Advanced Search-Page

7 Enter the criteria you wish to search for in the

fields provided.

Note at the top of the page

the date range to which 

your search results will be

limited. 

For the sample provided in 

this manual Anytown was 

entered to narrow the 

search for Custodian’s.

17
Step # Step Description Notes 

8 If necessary, click on Click here for Tips for

Successful Searching to be routed to the 

Search information and tips 

This information is also 

contained in Appendix B. 

To return to the Political

Organization Disclosure 

pages, user may either click

on Return to Political 

Organization Disclosure 

Page (to go to the Basic 

Search page) or use their

browser’s BACK button (to

return to the page the user

was on before reviewing

article).

9 If desired, click the RESET SEARCH button to

clear the page.

10 Click the SUBMIT ADVANCED SEARCH

button to continue with the search. 

The user will be routed to 

the Advanced Search

Results page. 

18
4.1.4 Advanced Search Results 

Custodians in Anytown 

19
4.1.5 Procedure 

Step # Step Description Notes 

1 If provided, click on [Prev] or

[Next] or any numbers in between 

to move through all pages 

containing results for the

requested search.

If more than 10 results are found,

the results will be displayed on 

multiple pages. Use these links

provided on the upper right corner

of the page to navigate through 

the results pages. 

2 Click on a column heading to sort

the results by that column. 

Click the heading link once to sort

the list in ascending order. Click 

the heading link twice to sort the

list in descending order.

3 Click on a link in the Submission 

Type column to view that

organization’s form. 

Clicking on electronic will display

an electronic PDF version of the

form filed by the organization. 

4 Click on Click here for Tips on 

Successful Searching to be routed 

to the Search information and tips.

The user will be routed to the

search help information contained 

in Appendix B. To return to the

Political Organization Disclosure 

pages, user may either click on

Return to Political Organization

Disclosure Page (to go to the

Basic Search page) or use their

browser’s BACK button (to return

to the page the user was on 

before reviewing article). 

5 Click on the SEARCH AGAIN

button to be routed back to the 

Advanced Search page.

The user will be routed to the

Advanced Search page. 

20
5.0 Popular Search Page 

5.1.1 Purpose of the Popular Search Page:

The Popular Search provides easy access to routine information. A Popular

Search allows users to search for forms by their period of submission (previous 

day, month or year) or to search forms for contributions or expenditures in a

dollar amount and time period chosen by the user. 

The Popular Search Results Page displays the information requested in the 

Popular Search. Based on the criteria entered by the user, the results page will 

present different results. 

5.1.2 Popular Search Page Display

21
5.1.3 Procedure 

Step # Step Description Notes 

Popular Search Page

1 Choose from the following types of popular

searches: 

To search for all organizations with any

form (8871/8872/990) posted the 

previous day, month, or year, proceed

to Step 2. 

To search for a contribution or

expenditure by specific dollar amount

during a chosen time period, proceed to 

Step 4. 

Only one of the popular

searches may be selected at 

any time. A user that wants 

to combine any of the

popular searches may create 

a search in the Advanced

Search (See Section 17).

2 Click on the drop-down arrow next to the ALL 

ORGANIZATIONS WITH ANY field.

This search includes paper

filings as well as electronic 

filings of forms. The user

can search for any forms

posted on the previous day,

3 Select from the choices provided in the 

drop-down box. Proceed to Step 6. 

4 Click in the first field of any of the five rows

provided and enter a dollar amount.

5 Click on the drop-down arrow in the second 

field of the selected row and choose a time

frame from the choices provided. Proceed to

Step 6. 

You can chose to search for

a contribution or expenditure

during the previous day,

previous month, or current

year. 

6 Click on the POPULAR SEARCH button to

initiate search.

The user will be routed to the

Popular Search Results

page. 

22
Step # Step Description Notes 

7 Click on Click here for Tips on Successful

Searching to be routed to the Search

information and tips. 

The user will be routed to the

search help information

contained in Appendix B. To

return to the Political

Organization Disclosure 

pages, user may either click

on Return to Political 

Organization Disclosure 

Page (to go to the Basic 

Search page) or use their

browser’s BACK button (to

return to the page the user

was on before reviewing

article).

8 If desired, click on the RESET SEARCH button 

to change criteria. 

23
5.1.4 Popular Search Results Page Display 

5.1.5 Popular Search Results Page Procedure 

Step # Step Description Notes 

Popular Search Results Page

1 If provided, click on [Prev] or [Next] or any

numbers in between to move through all pages

containing results for the requested search.

If more than 10 results are 

found, the results will be 

displayed on multiple 

pages. Use these links

provided on the upper right

corner of the page to

navigate through the results 

pages. 

24
Step # Step Description Notes 

2 Click on a column heading to sort the results by

that column. 

Click the heading link once 

to sort the list in ascending 

order. Click the heading 

link twice to sort the list in

descending order. 

3 Click on the name of the organization to view

more information. 

Clicking on the 

organization’s name will 

display the current

information about the 

organization and all the

forms the organization has 

filed. 

4 If necessary, click on Click here for Tips for

Successful Searching to be routed to the 

Search information and tips. 

The user will be routed to 

the search help information 

contained in Appendix B. 

To return to the Political

Organization Disclosure 

pages, user may either click

on Return to Political 

Organization Disclosure 

Page (to go to the Basic 

Search page) or use their

browser’s BACK button (to

return to the page the user

was on before reviewing

article). 

5 Click on the SEARCH AGAIN button to return

to the Popular Search page. 

The user will be routed to 

the Popular Search page. 

25
6.0 No Results Page 

6.1.1 Purpose of the No Results Page

The No Results Page informs users there was no matching information found

within the database for their Basic or Advanced search request. 

6.1.2 No Results Page Display

26
6.1.3 Procedure 

Step # Step Description Notes 

No Results Page

1 If necessary, click on Click here for Tips on 

Successful Searching to be routed to the 

Search information and tips. 

The user will be routed to 

the search help information 

contained in Appendix B. 

To return to the Political

Organization Disclosure 

pages, user may either click

on Return to Political 

Organization Disclosure 

Page (to go to the Basic 

Search page) or use their

browser’s BACK button (to

return to the page the user

was on before reviewing

article). 

2 Click on the SEARCH AGAIN button to be

routed back to the Basic, Advanced, or 

Popular Search page. 

The user will be routed back 

to the search page for the

type of search they were

performing. 

27
7.0 Data Download Page 

7.1.1 Purpose of the Data Download Page 

The Data Download page allows a user to download the entire database of

electronically submitted Forms 8871 and Forms 8872 to their own computer. 

7.1.2 Data Download Page Display

28
7.1.3 Procedure 

Step # Step Description Notes 

Data Download Page

1 Click on one of the following links to download 

a zip file:

Download data layout file 

Download form data file 

Organization names A-G

Organization names H-M

Organization names N-R

Organization names S-Z

The data layout file gives a 

full description and data

layout of the file of

electronically submitted

forms that the user can

download. 

It is suggested that only

users with high-speed

internet connectivity select

Download form data file. 

Those without high-speed 

access should choose from

the alphabetically divided 

links. 

2 Access and open the zip file.

29
8.0 Exempt Organization Customer Account Services Page 

8.1.1 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. 

8.1.2 Exempt Organization Customer Account Services Page Display

30
8.1.3 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. 

31
9.0 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.

32
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. 

33
Check the ‘‘Final” box if the organization will not be required to file Form

8872 in the future. 

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

34
$50,000. Compensation includes both cash and non-cash amounts, whether paid

currently or deferred. 

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

35
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.

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

36
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 

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.

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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”

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. 

38
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. 

39
10.0 Appendix B 

General Search Information and Tips

General Search Information and Tips

In both the basic and advanced search, the more information provided in the 

search query will produce more refined results because searches on the Political

Organization Disclosure site are “AND” queries. This means that there is an 

implied AND between each term entered. For example, when conducting an 

advanced search for an organization with an officer named “John Smith,” you will 

return more refined results if you type “John Smith” rather than only “John” or

“Smith.” Conversely, using the previous search example, if you are uncertain of

the officer’s first name, entering only “Smith” will return all names containing

“Smith,” thus allowing you to scan the results to find the target organization. 

None of the search fields on the Political Organization Disclosure site are case 

sensitive. All words are understood as lower case (not capitalized) during

searching. Therefore, searching with the phrases “JOHN SMITH,” “John Smith,”

or “john smith” will all produce the same results. All of these searches will return 

records containing “John Smith” regardless of the case in which it exists on the 

site. 

Wild Card Searching

The Political Organization Disclosure site allows “wild card” searches. To

conduct a wild card search, use an asterisk (*) to truncate a word or phrase to 

the portion you require in your results. The asterisk represents a wild card

because it stands for ANY characters. There are three types of wild card

searches: Right Truncation, Left Truncation, and Middle Truncation.

Right Truncation 

Right truncation occurs when you end a word or phrase with a wild card

character. It results in a search for words matching the characters before the 

asterisk, and ignoring all characters to the right. For example, a search 

containing the phrase "Smith*" may produce results containing “Smith,”

“Smithson,” “Smith for President,” etc. 

Left Truncation 

Left truncation occurs when you begin a word or phrase with a wild card

character. It results in a search for words matching the characters after the

asterisk, and ignoring all characters to the left. For example, a search containing

40
the phrase "*tion" may produce results containing “organization,” “relation,” “gas 

station,” etc. 

Middle Truncation 

Middle truncation occurs when you place a wild card character in the middle of a 

word or phrase. It results in a search for words matching the characters before

and after the asterisk, and ignoring all characters in the middle. For example, a 

search containing the phrase "org*tion" may produce results containing

“organization,” “organized nation,” etc. 

Where in the search the asterisk or wild card is placed affects the search results. 

The information entered in a field by a filer is treated as a single data “string.” 

The Political Organization Disclosure site searches for exact words in the order

you enter them. The following examples illustrate various searches including

“wild card” searches. Generally, a search with fewer words yields more results. 

Name as entered 

on Form 8872 

Search criteria Found 

with

Search 

Criteria? 

Y/N 

Reason expected

result is not found 

John B Smith, MD Smith Y

John B Smith, MD John B Smith, MD Y

John B Smith, MD John B Smith Y

John B Smith, MD John B Smith * Y

John B Smith, MD *Smith N The query is looking

for strings beginning

with ANYTHING and

ending with Smith. 

This string ends with 

Smith, MD

John B Smith, MD Smith * N The query is looking

for strings beginning

with “Smith” and

ending with 

ANYTHING. This 

string begins with 

“John.” Searching

with *smith* or smith

would find John B 

Smith, MD 

John B Smith, MD John Smith N The query is looking

41
for the existence 

(anywhere in the 

field) of the exact 

string “John Smith”. 

The actual data is

“John B. Smith”. 

John B. Smith, MD * John B Smith N The query is looking

for strings beginning

with ANYTHING, and 

ending with “John B 

Smith”. This string

ends with John B

Smith, MD”.

Exact and Partial String Searching

The Political Organization Disclosure site searches for exact words and phrases 

in the order you enter them, regardless of where they exist in the target string. 

For example, searching on “John Smith” may produce results containing “John 

Smith,” “Elect John Smith,” “John Smith for President.” However, using “John 

Smith” as the query will not return “John A. Smith” or “John Locksmith” in the 

results. 

Exact Match Searching

When you only want a specific phrase in your results, surrounding the word or

phrase with quotation marks will restrict your results to exact matches. For 

example, searching the organization name field with “John Smith for President”

(as appears – surrounded by quotation marks) will produce only the single 

organization named John Smith for President. In this example, the search 

results would not return “John Smithson for President,” “John Smith for President 

2004,” or “John Smith for Vice-President.” 

Basic Search Details

The Basic Search is an easy way to find all electronic submissions of Form 8871 

and Form 8872 and paper submissions of Form 8871, Form 8872, and Form

990. All paper and electronic filings contain searchable data for the 

Organization’s Name field, Employer Identification Number (EIN) field, and the 

date the form was originally posted to the site (Date Posted field). To conduct a 

basic search, simply enter the terms into one or more of the fields and click the 

“Submit Basic Search” button. If you want to reset your search, click the “Reset

Search” button. 

42
Basic Search Results Explained

Upon submitting a basic search, a results page will display a listing of the names

and EINs for organizations that have filed forms meeting your search criteria. To

view the actual forms, click the name of the desired organization. The resulting

page will display, in detail, the organization’s latest information and a listing of its 

filings that meet your search criteria. 

To view an Adobe PDF version of a specific filing, click on the word

”Paper” or “Electronic” in the Submission Type column next to the

appropriate form. The Submission Type refers to how the filing was made

(either electronically through the web site or by mailing a paper form). 

To sort the results by a particular column, click on the column heading. 

Clicking once will sort the list in ascending order, while clicking a second 

time will sort the list in descending order. 

The list of filings in your results will be limited to 10 per page. Use the

page numbers or the “Next” and “Prev” links to view all of the results

pages. 

Advanced Search Details 

There are three types of Advanced Searches: the Advanced 8871 Search, the 

Advanced 8872 Search, and the Combined 8871 and 8872 Search. Advanced

searches are limited to information available from electronically filed forms (not 

forms filed on paper). In all three advanced searches, you can search any or all

fields contained on the electronically filed form (such as Name of Organization, 

EIN, Contact Name, Amount of Contribution, etc) for criteria that you specify. 

The results will be limited by the date the information was made available, as the

legal requirements and the reporting methods (paper or electronic filing)

changed. To help you search, the advanced search pages indicate which 

information is available from which dates. Therefore, if you search fields across 

multiple date ranges, your search results will be limited to the most recent date

range. 

Advanced 8871 Search Details

The Advanced 8871 Search can find all electronic submissions of Form 8871. 

The Advanced 8871 Search allows the use of ANY or ALL Form 8871 fields in

your query. 

There are two steps to an Advanced 8871 search. First, select the field(s) that

you want to include in your search by clicking the checkbox next to the 

appropriate field. Once you have chosen your desired field(s), click the “Next 

Step” button, which produces a search form page. Second, use the search form

page to enter your criteria into the chosen fields and click the “Submit Advanced 

43
Search” button to obtain your results. If you want to reset your search, click the 

“Reset Search” button.

IMPORTANT: Notice that the fields you choose for your search are listed by the 

date information is available. If you search fields across multiple date ranges 

your search results will be limited to the most recent date range. For example, a 

search for Date Established and Name of Organization will only return forms 

submitted since December 2002. 

Advanced 8872 Search Details

The Advanced 8872 Search can find all electronic submissions of Form 8872. 

The Advanced 8872 Search allows the use of ANY or ALL Form 8872 fields in

your query. 

There are two steps to an Advanced 8872. First, select the field(s) that you want 

to include in your search by clicking the checkbox next to the appropriate field. 

Once you have chosen your desired field(s), click the “Next Step” button, which 

produces a search form page. Second, use the search form page to enter your

criteria into the chosen fields and click the “Submit Advanced Search” button to 

obtain your results. If you want to reset your search, click the “Reset Search”

button. 

IMPORTANT: Notice that the fields you choose for your search are listed by the 

date information is available. If you search fields across multiple date ranges 

your search results will be limited to the most recent date range. For example, a 

search for Date of Contribution and Name of Organization will only return forms 

submitted since December 2002. 

Combined 8871 and 8872 Details

The Combined 8871 and 8872 Search can find all electronic submissions of

Forms 8871 and Forms 8872. This combined search allows the use of ANY or

ALL fields that are common between Form 8871 and Form 8872 in your query.

There are two steps to a Combined 8871 and 8872 search. First, select the 

field(s) that you want to include in your search by clicking the checkbox next to 

the appropriate field. Once you have chosen your desired field(s), click the “Next 

Step” button, which produces a search form page. Second, use the search form

page to enter your criteria into the chosen fields and click the “Submit Advanced 

Search” button to obtain your results. If you want to reset your search, click the 

“Reset Search” button.

44
IMPORTANT: Notice that the fields you choose for your search are listed by the 

date information is available. If you search fields across multiple date ranges 

your search results will be limited to the most recent date range. For example, a 

search for Date Established and Name of Organization will only return Forms 

8871 submitted since December 2002 and Forms 8872 since November 2000. 

Advanced Search Results Explained

Upon submitting an advanced search, a results page will display a listing of all 

filings that meet your search criteria. 

To view an Adobe PDF version of a specific filing, click on the word

“Electronic” in the Submission Type column next to the appropriate form. 

All advanced search results will be electronic filings. Paper filings can be

found with the Basic Search. 

To sort the results by a particular column, click on the column heading. 

Clicking once will sort the list in ascending order, while clicking a second 

time will sort the list in descending order. 

The list of filings in your results will be limited to 10 per page. Use the

page numbers or the “Next” and “Prev” links to view all of the results

pages. 

Popular Search Details

The Popular Search is an easy way to search without having to choose or submit

numerous criteria. To conduct a popular search, select ONLY ONE of the 

available pre-defined searches and click the “Submit Popular Search” button. 

The following are Popular Search options from which you may choose: 

All organizations with any... 

o Form posted on the previous day

o Form 8871 posted on the previous day

o Form 8872 posted on the previous day

o Form 990 posted on the previous day

o Form posted during the previous month 

o Form 8871 posted during the previous month

o Form 8872 posted during the previous month

o Form 990 posted during the previous month 

o Form posted during the current year

o Form 8871 posted during the current year

o Form 8872 posted during the current year

o Form 990 posted during the current year

45
46

In addition, the following five Popular Search options allow you to refine your 

results by entering a dollar amount in the box provided and selecting the time 

period to which your search should apply. 

Any Form 8872 with total contributions in excess of any dollar amount you 

provide (during the current month, previous month, or current year) 

Any Form 8872 with total expenditure in excess of any dollar amount you 

provide (during the current month, previous month, or current year) 

Any person making a contribution in excess of any dollar amount you provide 

(during the current month, previous month, or current year) 

Any person with aggregate contributions in excess of any dollar amount you 

provide (during the current month, previous month, or current year) 

Any person receiving a payment in excess of any dollar amount you provide 

(during the current month, previous month, or current year)