Instructions for Form 8872

(Rev. October 2020)

Political Organization

Report of Contributions and Expenditures

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code unless 

otherwise noted.

Future Developments

For the latest information about developments related to 

Form 8872 and its instructions, such as legislation after they 

were published, go to IRS.gov/Form8872.

What’s New

Required electronic filing of Form 8872. The Taxpayer 

First Act amends Internal Revenue Code (IRC) section 527(j) 

to require Form 8872, Political Organization Report of 

Contributions and Expenditures, to be filed electronically. 

The electronic filing requirement is effective for periods 

beginning after December 31, 2019. The IRS will not accept 

Form 8872 reports filed on paper for periods beginning after 

December 31, 2019. See Where and How To File, later.

General Instructions

This form and all attachments are subject to public 

inspection. Do not enter social security numbers on 

this form or any attachments.

Purpose of Form

Unless an exception applies (see Who Must File below), a 

tax-exempt section 527 political organization must file Form 

8872 to report certain contributions received and 

expenditures made. Generally, an organization that is 

required to file Form 8872 must also file Form 8871, Political 

Organization Notice of Section 527 Status, within 24 hours of 

the organization's formation or within 30 days of any material 

change to the information reported on Form 8871.

Note. The organization isn't required to report contributions 

accepted or expenditures made after July 1, 2000, if they 

were received or made under a contract entered into before 

July 2, 2000.

Who Must File

Every section 527 political organization that accepts a 

contribution or makes an expenditure for an exempt function 

during the calendar year must file Form 8872, except:

• A political organization that isn't required to file Form 8871,

• A political organization that is subject to tax on its income 

because it didn't file or amend a Form 8871, or

• A qualified state or local political organization.

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 political office or office in a 

state or local political organization.

CAUTION

!

• The organization is subject to state law that requires it to 

report information that is 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.

For additional information, including the prohibition of 

involvement in the organization of a federal candidate or 

office holder, see section 527(e)(5).

When To File

Due dates for Form 8872 vary depending on whether the 

form is due for a reporting period that occurs during an 

even-numbered or odd-numbered year.

Note. If any due date falls on a Saturday, Sunday, or legal 

holiday, the organization may file on the next business day.

Even-Numbered Years

The organization may opt to file its reports on either a 

quarterly or monthly basis, but it must file on the same basis 

for the entire calendar year.

Quarterly reports. File the first report for the first quarter of 

the calendar year in which the organization accepts a 

contribution or makes an expenditure. Quarterly reports are 

due by the 15th day after the last day of each calendar 

quarter, except the year-end report, which is due by January 

31 of the following year. In addition, the organization may 

have to file a pre-election report, a post-general election 

report, or both, as explained below.

Monthly reports. File the first report for the first month of 

the calendar year in which the organization accepts a 

contribution or makes an expenditure. Reports are due by the 

20th day after the end of the month. This report must reflect 

all reportable contributions accepted and expenditures made 

during the month for which the report is being filed. No 

monthly reports are due for October and November. Instead, 

the organization must file a pre-general election report and a 

post-general election report (see Pre-election report and 

Post-general election report). In addition, a year-end report 

must also be filed by January 31 of the following year instead 

of a monthly report for December.

Pre-election report. This report must be filed before any 

election for which the organization made a contribution or 

expenditure. This report must be filed by the:

• 12th day before the election, or

• 15th day before the election, if the organization is posting 

the report by certified or registered mail.

This report must reflect all reportable contributions 

accepted and expenditures made through the 20th day 

before the election.

Post-general election report. File by the 30th day after the 

general election. This report must reflect all reportable 

Oct 08, 2020 Cat. No. 30584F
contributions accepted and expenditures made through the 

20th day after the general election.

“Election” means:

• A general, special, primary, or runoff election for a federal 

office;

• A convention or caucus of a political party that has 

authority to nominate a candidate for federal office;

• A primary election held for the selection of delegates to a 

national nominating convention of a political party; or

• A primary election held for the expression of a preference 

for the nomination of individuals for election to the office of 

President.

“General election” means:

• An election for a federal office held in even-numbered 

years on the Tuesday following the first Monday in 

November; or

• An election held to fill a vacancy in a federal office (that is, 

a special election) that is intended to result in the final 

selection of a single individual to the office at stake in a 

general election.

Odd-Numbered Years

The organization may opt to file its reports on either a 

semiannual or monthly basis, but it must file on the same 

basis for the entire calendar year.

Semiannual reports. File the mid-year report by July 31 for 

the period beginning January 1 through June 30. File the 

year-end report by January 31 of the following year for the 

period beginning July 1 and ending December 31.

Monthly reports. File the first report for the first month of 

the calendar year in which the organization accepts a 

contribution or makes an expenditure. Reports are due by the 

20th day after the end of the month, except for the December 

report, which is due on January 31 of the following year. This 

report must reflect all reportable contributions accepted and 

expenditures made during the month for which the report is 

being filed.

Where and How To File

Form 8872 must be filed electronically.

File using the IRS website at IRS.gov/polorgs. A 

username and a password are required for electronically 

filing Form 8872. Organizations that have completed the 

electronic filing of Form 8871 and submitted a completed, 

signed Form 8453-X, Political Organization Declaration for 

Electronic Filing of Notice of Section 527 Status, will receive 

a username and a password in the mail. Organizations that 

have completed the electronic filing of Form 8871, but 

haven't received their username and password, may request 

them by writing to the following address.

Internal Revenue Service

Attn: Request for Form 8872

Password Mail Stop 6273

Ogden, UT 84201

If you have forgotten or misplaced the username and 

password issued to your organization after you filed your 

initial Form 8871 and Form 8453-X, please send a letter 

requesting a new username and password to the above 

address. You may also fax your request to 801-620-3249. It 

may take 3–6 weeks for your new username and password to 

arrive, as they will be mailed to the organization. Submit your 

request as soon as possible after you discover the loss of 

your username and password to allow you to submit your 

next filing on time.

Who Must Sign

Form 8872 must be signed by an official authorized by the 

organization to sign this report.

Penalty

A penalty will be imposed if the organization is required to file 

Form 8872 and it:

• Fails to file the form by the due date, or

• Files the form but fails to report all of the information 

required or it reports incorrect information.

The penalty is 21% for tax years beginning after 

December 31, 2017 (35% for tax years beginning before 

December 31, 2017) of the total amount of contributions and 

expenditures to which a failure relates.

Other Required Reports and Returns

An organization that files Form 8872 may also be required to 

file the following forms.

• Form 990, Return of Organization Exempt From Income 

Tax, or Form 990-EZ, Short Form Return of Organization 

Exempt From Income Tax (or other designated annual 

return).

• Form 1120-POL, U.S. Income Tax Return for Certain 

Political Organizations (annual return).

Public Inspection of Form 8872

The IRS will make Form 8872 (including Schedules A and B) 

open to public inspection on the IRS website at IRS.gov/

polorgs. In addition, the organization must make available for 

public inspection a copy of this report during regular business 

hours at the organization's principal office and at each of its 

regional or district offices having at least 3 paid employees. A 

penalty of $20 per day will be imposed on any person under 

a duty to comply with the public inspection requirement for 

each day a failure to comply continues. The maximum 

penalty imposed on all persons for failures relating to one 

report is $10,000.

Telephone Assistance

If you have questions or need help completing Form 8872, 

please call 1-877-829-5500. This toll-free telephone service 

is available Monday through Friday.

Exempt Organizations Update

The IRS has established a new, subscription-based email 

service for tax professionals and representatives of 

tax-exempt organizations. Subscribers will receive periodic 

updates from the IRS regarding exempt organization’s tax 

law and regulations, available services, and other 

information. To subscribe, visit IRS.gov/eo.

Specific Instructions

Line A

Enter the beginning and ending date for the period to which 

this report relates. If the organization filed a prior report for 

the calendar year, the beginning date must be the first day 

following the ending date shown on the prior report.

Line B

• Check the "Initial report" box if this is the first Form 8872 

filed by the organization for this period.

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• 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 report" box if the organization is filing 

an amended report.

• Check the "Final report" box if the organization won't be 

required to file Form 8872 in the future.

Employer Identification Number (EIN)

Enter the correct EIN in the space provided as shown on the 

Form 8871 the organization filed.

DO NOT enter social security numbers on Form 8872 

or on any attachments to this form.

Foreign Address

Enter the information in the following order: city or town, state 

or province, and country. Follow the country's practice for 

entering the postal code, if any. Don't abbreviate the country 

name.

Lines 5a and 5b

Enter the name and address of the person in possession of 

the organization's books and records.

Lines 6a and 6b

Enter the name and address of the person whom the public 

may contact for more information about the organization.

Lines 8a through 8h

Check only one box. See When To File, earlier, for details on 

the types of reports and the periods covered.

Line 8f. If the organization is filing on a monthly basis, enter 

the month for which this report is being filed. During 

even-numbered years, don't check this box to report 

October, November, or December activity. Instead, file a 

pre-general election report, post-general election report, a 

year-end report; and check the appropriate box on line 8d, 

8g, or 8h.

Line 8g. If the organization is filing a pre-election report, also 

indicate the type of election (primary, general, convention, 

special, or runoff) on line 8g(1), the date of the election on 

line 8g(2), and the state in which the election is held on 

line 8g(3).

Line 8h. If the organization is filing a post-general election 

report, indicate the date of the election on line 8h(1) and the 

state in which the election was held on line 8h(2).

Line 9

If the organization is required to file Schedule(s) A, enter the 

total of all subtotals shown on those schedules. If the 

organization isn't required to file Schedule A, enter zero.

Line 10

If the organization is required to file Schedule(s) B, enter the 

total of all subtotals shown on those schedules. If the 

organization isn't required to file Schedule B, enter zero.

Schedule A—Itemized Contributions

Note. Multiple Schedules A can be filed with any report. 

Number each schedule in the box in the top right corner of 

the schedule. Be sure to include both the number of the 

specific page and the total number of Schedules A (for 

example, "Schedule A, page 2 of 5").

CAUTION

!

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.

In-kind contributions must be included. These 

contributions may be identified by including “(In-kind)” in the 

contributor's name field.

As an entry on the last page of Schedule A, enter the total 

amount of all contributions received from contributors whose 

aggregate contributions were less than $200 and aren't 

reported elsewhere. Enter “Aggregate below Threshold” 

instead of the contributor's name. Also enter your 

organization's address and the last day of the reporting 

period (for example, Jan. 31); and enter “N/A” for employer, 

occupation, and date.

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 individual isn't 

employed, enter “Not employed.” If the contributor isn't 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 individual is self-employed, 

enter the principal job title or position of that contributor. If the 

individual isn't employed, enter a descriptive title to explain 

the individual's status such as “Retired,” “Student,” 

“Homemaker,” or “Unemployed.” If the contributor isn't 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. If the 

contribution is an in-kind contribution, report the fair market 

value of the contribution.

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 doesn't disclose all of the 

information required under section 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. See Penalty for details, earlier.

Schedule B—Itemized Expenditures

Note. Multiple Schedules B can be filed with any report. 

Number each schedule in the box in the top right corner of 

the schedule. Be sure to include both the number of the 

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specific page and the total number of Schedules B (for 

example, "Schedule B, page 2 of 10").

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.

In-kind expenditures must be included. These 

expenditures may be identified by including “(In-kind)” in the 

purpose field.

As an entry on the last page of Schedule B, enter the total 

amount of all expenditures paid to recipients whose 

aggregate receipts were less than $500 and aren't reported 

elsewhere. Enter “Aggregate below Threshold” instead of the 

recipient's name. Also enter the organization's address and 

the last day of the reporting period (for example, Jan. 31); 

and enter “N/A” for employer, occupation, and date.

Do not include any independent expenditures. An 

“independent expenditure” means an expenditure by 

a person for a communication expressly advocating 

the election or defeat of a clearly identified candidate that 

isn't made with the cooperation or prior consent of, in 

consultation with, or at the request or suggestion of, a 

candidate or agent or authorized committee of a candidate.

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 individual isn't 

employed, enter “Not employed.” If the recipient isn't 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 individual is self-employed, 

enter the principal job title or position of that recipient. If the 

individual isn't employed, enter a descriptive title to explain 

the individual's status such as “Volunteer.” If the recipient 

isn't an individual, enter “N/A.”

CAUTION

!

Amount of Each Expenditure Reported for This 

Period

Report each separate expenditure made to any person 

during the calendar year that wasn't reported in a prior 

reporting period. If the expenditure is an in-kind expenditure, 

report the fair market value of the expenditure.

Purpose

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 doesn't disclose all of the 

information required under section 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. 

See Penalty for details, earlier.

Paperwork Reduction Act Notice. We ask for the 

information on this form to carry out the Internal Revenue 

laws of the United States. You are required to give us the 

information. We need it to ensure that you are complying with 

these laws and to allow us to figure and collect the right 

amount of tax. You are not required to provide the 

information requested on a form that is subject to the 

Paperwork Reduction Act unless the form displays a valid 

OMB control number. Books or records relating to a form or 

its instructions must be retained as long as their contents 

may become material in the administration of any Internal 

Revenue law. Generally, tax returns and return information 

are confidential, as required by section 6103. However, 

certain returns and return information of tax exempt 

organizations and trusts are subject to public disclosure and 

inspection, as provided by section 6104. The time needed to 

complete and file this form will vary depending on individual 

circumstances. The estimated burden for tax exempt 

organizations filing this form is approved under OMB control 

number 1545-0047 and is included in the estimates shown in 

the instructions for their information return.

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