2025年1月21日 · Political organizations electronically file this form to notify the IRS that they are to be treated as a section 527 organization and to notify the IRS of any material change in the information reported on a previously filed form.

2024年8月26日 · Download Political Organization Disclosures: Download Forms 8871, 8872 and 990 filed with the IRS. The links above connect to the online database of public filings by Section 527 political organizations.

2025年1月29日 · Learn who must file Form 8871, the necessary disclosures, filing process, and implications of late or incorrect submissions. Form 8871 is a document for political …

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.

Political organizations use Form 8871 (Political Organization Notice of Section 527 Status) to notify the IRS that the organization is to be treated as a tax-exempt Section 527 organization. …

However, unless an organization meets one of the exceptions, it must notify the IRS of its Sec. 527 status by electronically filing Form 8871, Political Organization Notice of Section 527 Status, within 24 hours of its formation.

Who Must File Every political organization that is to be treated as a tax-exempt political organization under the rules of section 527 must file Form 8871, except for: An organization that reasonably expects its annual gross receipts to always be less than $25,000,

An organization must file an amended notice within 30 days after the occurrence of a material change in the information reported, and a final notice upon termination of the organization. All electronic notices are filed at the IRS Political Organizations Filing and Disclosure page.

To be exempt from federal income tax, all such political organizations must electronically file notice of section 527 status (Form 8871) with the IRS with the exception of.

Form 8871 - Notice of 527 Status. [8] Unless excepted (see chart below), a political organization must file Form 8871, Political Organization Notice of 527 Status, with the IRS to be tax-exempt. Until it files the form, its income (including contributions) is subject to taxation.