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Get Form 8871

The paper version of Form 8871 is obsolete. File Form 8871 online at www.irs.gov/polorgs IRS Keyword political orgs. Form 8871 including any supporting papers and any letter or other document the IRS issues with regard to Form 8871 are open to public inspection at the IRS in Washington DC and online at www.irs.gov/polorgs IRS Keyword political orgs. If not check the No box. If you have questions or need help completing Form 8871 please call 1-877.

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About Form 8871, Political Organization Notice of...
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IRC 527 provides that "political organizations" are subject to tax only to the extent provided for in that section. For all other purposes under federal law, they are treated as tax exempt organizations.

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.

If an organization in fact has annual gross receipts of $25,000 or more for any taxable year, it must file Form 8871 within 30 days of receiving $25,000 in a single taxable year to continue to be tax-exempt.

A 527 organization or 527 group is a type of U.S. tax-exempt organization organized under Section 527 of the U.S. Internal Revenue Code (26 U.S.C. § 527). A 527 group is created primarily to influence the selection, nomination, election, appointment or defeat of candidates to federal, state or local public office.

The main difference between a 527 Committee and a 501c(4) Committee is that... A 501c(4) is not legally required to disclose where it gets its money, while a 527 is legally required to do so. Was declined by both major-party candidates. ... The rights of individuals to spend their own money is constitutionally protected.

Purpose of Form Political organizations must use Form 8871 to notify the IRS that the organization is to be treated as a tax-exempt section 527 organization. ... Political organizations must also use Form 8871 to notify the IRS of any material change in the information reported on a previously filed Form 8871.

The Section 527 Political Action Committee (527 PAC) in conjunction with Political Organization and Filing Disclosure (POFD) is an Internal Revenue Service (IRS) application controlled under the IRS TEGE Business Unit.

Form 8871 Notice of 527 Status To be tax-exempt, a political organization that expects to receive $25,000 or more in gross receipts in any taxable year must file Form 8871 with the IRS, unless it is required to report as a political committee to the FEC.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232