Get 8872 Instructions

Unless excepted, tax-exempt political organizations are required to file periodic reports with the IRS. The report is filed on Form 8872PDF. An organization must electronically file Form 8872.

To notify the IRS of section 527 treatment, an organization must file Form 8871. To report contributions and expenditures, certain notifying organizations must file Form 8872.

An organization must file its first report for the first quarter of the calendar year in which it 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.

Circumstances that may indicate reasonable cause and good faith include an honest misunderstanding of fact or law that is reasonable in light of all of the facts and circumstances, including the experience, knowledge, and education of the taxpayer.

Failure to File a Return / Late Filing Penalty Any taxpayer who is required to file a return, but fails to do so by the due date. 5% of the tax due, after allowing for timely payments, for every month that the return is late, up to a maximum of 25%.

Unless excepted, tax-exempt political organizations are required to file periodic reports with the IRS. The report is filed on Form 8872PDF. An organization must electronically file Form 8872.

The penalty is 21 percent of the total amount of contributions and expenditures to which a failure relates.

To notify the IRS of section 527 treatment, an organization must file Form 8871. To report contributions and expenditures, certain notifying organizations must file Form 8872.