-5-
Form 8871
When filed
Exceptions to filing requirement
¾ Organization that does not seek tax-exempt status; ¾ Political committee required to report to the FEC; ¾ Campaign committee of state and local candidates; ¾ State or local committee of political parties; and ¾ Organization that reasonably expects annual gross receipts to always be less than $25,000. ¾ Any organization excepted from Form 8871 filing requirement (see above); and ¾ Qualified state or local political organization (QSLPO).
Within 24 hours of establishment or within 30 days of any material change, including termination At organization's option, quarterly/semiannually or monthly, on same basis for entire calendar year (see form instructions for detailed information)
8872
¾ Political organization with no taxable income after taking the $100 specific deduction ¾ Any organization excepted from Form 8871 filing requirement (see above); and ¾ Caucus or association of state or local officials
1120-POL Due the 15th day of the 3rd month after the close of the taxable year
990 or 990-EZ
Due the 15th day of the 5th month after the close of the taxable year
Disclosure Requirements Tax-exempt section 527 organizations must make their forms (other than Form 1120-POL) publicly available for inspection and copying at their principal place of business. The IRS also posts Form 8871 and Form 8872 on its web site at www.irs.gov/polorgs. For More Information Questions about the filing requirements may be directed to the Tax Exempt and Government Entities Customer Account Services toll free number 1-877-829-5500. Assistance is available 8:00 a.m. to 6:30 p.m. ET, Monday through Friday.
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