Instructions for Form 8871, Political Organization Notice of Section 527 Status
Form 8871 is used by political organizations to notify the IRS that the organization is to be treated as a tax-exempt section 527 organization. The form also reports any material changes or terminations of the organization. Failure to file this form on time may result in the organization not being treated as tax-exempt for the period before filing.
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How do I fill this out?
To fill out Form 8871, you must provide general information about the organization, including its EIN, contact persons, and election authorities. You will also need to notify the IRS if you are claiming exemption from filing certain forms. Make sure all information is accurate before electronically submitting the form.
How to fill out the Instructions for Form 8871, Political Organization Notice of Section 527 Status?
1
Enter the organization's EIN.
2
Provide the applicable notice type.
3
Enter the date of any material change or termination.
4
List the custodian of records and contact person.
5
Submit the form electronically with accurate information.
Who needs the Instructions for Form 8871, Political Organization Notice of Section 527 Status?
1
Political organizations needing tax-exempt status.
2
Organizations with annual gross receipts over $25,000.
3
Political committees not required to report under the Federal Election Campaign Act.
4
Political organizations with state or local candidates.
5
Tax-exempt organizations with political organization taxable income under section 527(f)(1).
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Upload Form 8871 to the PrintFriendly PDF editor.
2
Click on the fields to enter the required information.
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Use the editing tools to make any necessary changes.
4
Review all entries for accuracy.
5
Submit the edited form electronically.
What are the instructions for submitting this form?
Form 8871 must be electronically filed on the IRS website at www.irs.gov/polorgs. First-time users need to print, sign, and mail Form 8453-X to the IRS. Submit the completed Form 8453-X to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201.
What are the important dates for this form in 2024 and 2025?
Initial filing must be done within 24 hours of establishment. Amended forms must be filed within 30 days of any material change or termination. Note these deadlines to avoid penalties.
What is the purpose of this form?
Form 8871 is used by political organizations to notify the IRS of their intent to be treated as tax-exempt under section 527. It is crucial for organizations to accurately report their information to maintain compliance with tax laws and regulations. Additionally, the form helps in ensuring transparency and public disclosure of political organizations' activities.
Tell me about this form and its components and fields line-by-line.
- 1. Employer Identification Number (EIN): Enter the organization's EIN in the space provided.
- 2. Applicable Notice: Check the appropriate box for Initial, Amended, or Final notice.
- 3. Date of Material Change: Enter the date of any material change or termination if applicable.
- 4. Custodian of Records: Provide the name and address of the person in possession of the organization's books and records.
- 5. Contact Person: Provide the name and address of the person the public can contact for more information about the organization.
- 6. Election Authority Identification Number: If applicable, enter the organization's election authority identification number.
- 7. Notification of Claim of Exemption From Filing Certain Forms: Indicate if the organization is claiming an exemption from filing Form 8872.
- 8. Caucus or Association: Indicate if the organization is a caucus or association of state or local officials.
- 9. Related Entities: List the names, relationships, and addresses of all related entities, if any.
- 10. Officers, Directors, and Highly Compensated Employees: List the name, title, and address of all officers, members of the board of directors, and highly compensated employees.
What happens if I fail to submit this form?
Failing to submit Form 8871 on time can have serious repercussions. The organization will not be treated as tax-exempt until the form is filed. Additionally, the taxable income for the period before filing must be reported.
- Loss of Tax-Exempt Status: The organization will not be treated as tax-exempt for the period before filing.
- Taxable Income Reporting: The organization must report its taxable income for the period before filing.
- Penalty for Non-Compliance: There may be penalties for failing to comply with the public inspection requirement.
How do I know when to use this form?
- 1. Initial Filing: When the organization is first established and seeks tax-exempt status.
- 2. Material Change: When there is a significant change in the organization's information.
- 3. Termination: When the organization ceases operations or no longer needs to file the form.
- 4. Compliance with Public Disclosure Requirements: To comply with the requirement to make the form and related materials publicly available.
- 5. Claiming Exemption from Filing Certain Forms: When the organization is exempt from filing Form 8872.
Frequently Asked Questions
How do I fill out Form 8871?
To fill out Form 8871, provide the organization's EIN, applicable notice type, date of material change, custodian of records, and contact person information, then submit electronically.
Can I edit Form 8871 on PrintFriendly?
Yes, you can upload Form 8871 to PrintFriendly and use our PDF editor to fill out and edit the form.
How do I sign Form 8871 electronically?
Use PrintFriendly's signature tool to add your authorized signature to Form 8871 after editing it.
What happens if I don't file Form 8871 on time?
Failure to file Form 8871 on time means the organization will not be treated as tax-exempt for the period before filing, and the taxable income must be reported.
Who needs to file Form 8871?
Political organizations seeking tax-exempt status under section 527 and those with significant financial activities related to elections must file Form 8871.
Where can I find Form 8871?
Form 8871 can be found on the IRS website and submitted electronically through their portal.
Can I share Form 8871 after filling it out?
Yes, with PrintFriendly, you can download and share the completed and signed Form 8871 via email or other digital means.
How do I report a material change or termination on Form 8871?
File an amended Form 8871 within 30 days of the material change or termination, providing the date of the change or termination.
Do I need an EIN to file Form 8871?
Yes, an Employer Identification Number (EIN) is required to file Form 8871.
Is there a penalty for not making Form 8871 publicly available?
Yes, there is a penalty of $20 per day for failing to make Form 8871 and related materials publicly available.
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