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Form 8872: Political Organization Report of Contributions and Expenditures
IRS Form 8872 is the Political Organization Report of Contributions and Expenditures, used by tax-exempt section 527 political organizations to report activity. If filing late or incorrectly, a penalty of 21% (for tax years after 12/31/2017) applies.
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IRS Form 8872 - Political Organization Report of Contributions and Expenditures
IRS Form 8872 is the Political Organization Report of Contributions and Expenditures, used by tax-exempt section 527 political organizations to report activity. If filing late or incorrectly, a penalty of 21% (for tax years after 12/31/2017) applies.
Risk Radar
Scan points- 1Failure to report all required information or reporting incorrect data results in a 21% penalty!
- 2Filing without using the current edition (10/14) of Form 8872.
- 3Entering social security numbers on Form 8872 or any attachment.
- 4Failing to file within 24 hours of formation or 30 days of a material change in Form 8871.
- 5Using an inconsistent filing basis (e.g., monthly one quarter and quarterly the rest).
Plain English
This form tells the IRS what money a politically active nonprofit organization received and how it spent that money during a calendar year. It ensures the public knows which organizations are influencing elections and why they are spending their funds. Organizations must file this report to remain compliant with Section 527 status.
Submission Date
- Filing date: 2020-10-22 22:11:16
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when a tax-exempt section 527 political organization accepts a contribution or makes an expenditure for an exempt function during the calendar year (unless an exception applies).
- Do not use it when your organization is a qualified state or local political organization that meets all specified requirements.
- Check Form 8871 instead when you are reporting the initial formation or material change in information of the section 527 political organization.
Form selector
Use this form or another form?
Organization was formed/changed but is not a Section 527 entity
Required to report status changes for an exempt function.
✓ Check before you continue
Filing on a monthly basis during an even-numbered year (Oct, Nov, Dec activity)
Requires filing pre-, post-, or year-end reports instead of just the standard monthly report.
✓ Check before you continue
Organization is subject to state law requiring similar reporting
The organization must file the required reports with the state and ensure they are publicly available in the same manner as Form 8872.
✓ Check before you continue
Deadline or filing window
For even-numbered years, quarterly reports are due by the 15th day after the last day of each quarter; monthly reports are due by the 20th day after the end of the month. If any deadline falls on a Saturday, Sunday, or legal holiday, filing is permitted on the next business day.
Checklist
What you need before filling it out
Organization's Status
Tax-exempt section 527 status · Form 8872 / Instructions p.1
Filing Requirement Trigger
Accepts a contribution or makes an expenditure for an exempt function during the calendar year · Instructions p.1
Electronic Filing Rule
Must be filed electronically · Instructions p.1 / Where and How To File
Odd-Year Due Date (Monthly)
Reports are due by the 20th day after the end of the month · Instructions p.2
Even-Year Monthly Reporting Exception
Filing on a monthly basis during even years (Oct, Nov, Dec) · Instructions p.3 / Line 8f note
Contact Information
Name and address of public contact person · Lines 6a and 6b
Before you submit
- 1Confirm the organization's name and address are correctly entered on Form 8872.
- 2Verify that only one box on Line 8a through 8h is checked, reflecting the report type.
- 3If filing monthly in an odd year, confirm Line 8f reflects the correct month.
- 4If filing monthly during an even year, ensure the appropriate box (8d, 8g, or 8h) is selected instead of just line 8f.
- 5Ensure the organization's address and the date of the report are correctly entered on Form 8872.
- 6If applicable, verify that Schedule B(s) are numbered sequentially in the top right corner of the schedule.
- 7Confirm that no Social Security Numbers were entered anywhere on Form 8872 or its attachments.
How to file this form
- 1Complete all required fields on Form 8872, including entering the organization's address and report date.
- 2Check the appropriate box (Lines 8a-8h) to designate the type of reporting period (e.g., monthly, semiannual).
- 3If filing monthly during an even year, select the correct pre-, post-, or year-end report box as directed by Line 8f.
- 4Attach and number any necessary Schedule B(s) detailing itemized expenditures.
- 5Sign and date Form 8872 to certify the information provided.
- 6Submit the completed form electronically, as required for reports covering periods beginning after December 31, 2019.
Known limitations
- 1A tax-exempt section 527 political organization does not need to file Form 8872 if it is not required to file Form 8871.
- 2An organization is exempt from filing Form 8872 if it is subject to tax on its income because it failed to file or amend a Form 8871.
- 3A qualified state or local political organization may be exempt, provided its exempt functions are solely for influencing or attempting to influence the selection, nomination, election, or appointment of any individual to a state or local office.
- 4If an organization is subject to state law requiring similar reporting and files those reports with the state (and makes them public), it may be exempt.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->The current edition is Revision 10-2014, but instructions reference a more recent general revision date of October 2020. For the latest updates regarding Form 8872 and its instructions, filers should consult IRS.gov/Form8872.
What changed or needs a fresh check
- Edition date — confirm the revision reads 10-2014 (or October 2020 for instructions)
- Filing method — confirm that electronic filing is required for reports covering periods beginning after December 31, 2019.
- Organization address — ensure this matches the organization's official mailing location on Form 8872.
- Signature — confirm an authorized representative signs and dates the form (implied requirement).
- Tax Year/Period — verify that the report covers activity for the correct calendar year or month.
Quick Facts
Downloads
After you file
- 1Retain a copy of Form 8872 and all attachments for your records.
- 2Ensure the organization's Employer Identification Number (EIN) entered matches the one on the Form 8871 that was filed.
- 3If filing an amended report, ensure the 'Amended report' box is checked on Form 8872.
- 4If reporting a change of address, check the appropriate box indicating the organization changed its address since the last filing of Form 8871, Form 8872, Form 990 (or 990-EZ), or Form 1120-POL.
Sources
- SRCInstructions p.1 — The purpose of Form 8872 is to report certain contributions received and expenditures made by a tax-exempt section 527 political organization.
- SRCInstructions p.1 — A general requirement is that an organization must file Form 8872 if it accepts a contribution or makes an expenditure for an exempt function during the calendar year (unless exceptions apply).
- SRCInstructions p.1 — If any due date falls on a Saturday, Sunday, or legal holiday, the organization may file on the next business day.
- SRCInstructions p.3 — The 'Change of address' box should be checked if the organization changed its address since it last filed Form 8871, Form 8872, Form 990 (or 990-EZ), or Form 1120-POL.
- SRCInstructions p.3 — If filing monthly, Line 8f requires entering the month for which the report is being filed.
- SRCForm p.1 — The organization must not enter social security numbers on Form 8872 or any attachments to it.
Common confusion points
Do I have to file Form 8872 if my organization is a qualified state or local political organization?
The exemption depends on meeting specific criteria, including that its functions are solely for influencing/attempting to influence selection/nomination/election/appointment of an individual to a state or local office.
→ Check the requirements listed under 'qualified state or local political organization' in the instructions.
When do I need to file Form 8872?
Generally, a section 527 political organization must file it to report contributions received and expenditures made during the calendar year, unless an exception applies.
→ Review the 'Who Must File' section of the instructions.
What happens if my due date falls on a weekend or holiday?
The organization may file Form 8872 on the next business day.
→ Check the 'When To File' section for this detail.
Do I need to worry about reporting activity before July 1, 2000?
No, an organization isn't required to report contributions accepted or expenditures made after July 1, 2000, if those transactions occurred under a contract entered into before July 2, 2000.
→ Refer to the 'Note' section on page 1 of the instructions.
If I file monthly, which month do I put in Line 8f?
Enter the specific month for which that report is being filed.
→ Check the details provided for Line 8f.
Does checking 'Final report' mean I never have to file again?
Yes, checking the 'Final report' box indicates that the organization won't be required to file Form 8872 in the future.
→ Refer to the instructions on how to check boxes (p.3).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If an organization is subject to tax because it didn't file or amend a Form 8871, it is exempt from filing Form 8872.
Questions about IRS Form 8872
What is IRS Form 8872 used for?
This form tells the IRS what money a politically active nonprofit organization received and how it spent that money during a calendar year. It ensures the public knows which organizations are influencing elections and why they are spending their funds. Organizations must file this report to remain compliant with Section 527 status.
Who must file IRS Form 8872?
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, unless it is a qualified state or local political organization.
What information does IRS Form 8872 require?
The form reports contributions received and expenditures made by the political organization. The IRS will make Form 8872 (including Schedules A and B) available for public inspection.
When is IRS Form 8872 due?
Due dates vary based on whether the reporting year is even or odd-numbered, and whether the filer chooses quarterly or monthly filing. For example, in an even-numbered year, a quarterly report is due by the 15th day after the last day of each calendar quarter.
Where do I file IRS Form 8872?
Form 8872 must be filed electronically. An organization may also fax its request to IRS at 801-620-3249.
How do I complete IRS Form 8872?
An official authorized by the organization must sign Form 8872 before sending it. Organizations may opt to file on a quarterly or monthly basis in even-numbered years, or semiannual or monthly in odd-numbered years. The filing method must be consistent for the entire calendar year.
What happens if IRS Form 8872 is filed incorrectly?
A penalty will be imposed if the organization fails to file Form 8872 by the due date or files it but fails to report all required information or reports incorrect data. The penalty is 21% of the total amount of contributions and expenditures related to the failure for tax years beginning after December 31, 2017.
Do I have to file Form 8872 if my organization is a qualified state or local political organization?
The exemption depends on meeting specific criteria, including that its functions are solely for influencing/attempting to influence selection/nomination/election/appointment of an individual to a state or local office. Check the requirements listed under 'qualified state or local political organization' in the instructions.
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