Fillable Printable Form 8871
Fillable Printable Form 8871
Form 8871
INSTRUCTIONS TO PRINTERS
Form 8871, PAGE 1 of 4
MARGINS: TOP 13 mm (
1
⁄2"), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE, WRITING, SUB. 20 INK: BLACK
FLAT SIZE: 203 mm (8") ⫻ 279 mm (11")
PERFORATE: ON FOLD
OMB No. 1545-1693
Political Organization
Notice of Section 527 Status
Department of the Treasury
Internal Revenue Service
For Paperwork Reduction Act Notice, see page 4. Form 8871 (7-2000)Cat. No. 30405V
3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
TLS, have you
transmitted all R
text files for this
cycle update?
Date
Action
Revised proofs
requested
Date Signature
O.K. to print
Employer identification number
(July 2000)
Form
Part I General Information
Name of organization1
Purpose
Part II
Part III
List of All Related Entities (see instructions)
8871
Mailing address (P.O. Box or number, street, and room or suite number)2
City or town, state, and ZIP code
E-mail address of organization3
Custodian’s address4b
Contact person’s address5b
Business address of organization (if different from mailing address shown above). Number, street, and room or suite number6
City or town, state, and ZIP code
Name of custodian of records4a
Name of contact person5a
Describe the purpose of the organization7
Name of related entity8a Relationship8b Address8c
INSTRUCTIONS TO PRINTERS
FORM 8871, PAGE 2 of 4
MARGINS: TOP 13mm (
1
⁄2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 203mm (8") x 279mm (11")
PERFORATE: ON FOLD
Page 2Form 8871 (7-2000)
3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Printed on recycled paper Form 8871 (7-2000)
List of All Officers, Directors, and Highly Compensated Employees (see instructions)
Name9a Title9b Address9c
Part IV
Under penalties of perjury, I declare that the organization named in Part I is to be treated as an organization described in section 527 of the Internal
Revenue Code, and that I have examined this notice, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct, and complete.
Sign
Here
DateSignature of authorized official
䊳 䊳
General Instructions
Purpose of Form
Political organizations must use Form
8871 to notify the IRS that the
organization is to be treated as a section
527 organization. The IRS is required to
make publicly available on the Internet
and at its offices, a list of the
organizations that file Form 8871
(including the organization’s mailing
address, e-mail address, custodian of
records, and contact person as shown
on Form 8871).
Definitions
Political organization means a party,
committee, association, fund, or other
organization (whether or not
incorporated) organized and operated
primarily for the purpose of directly or
indirectly accepting contributions or
making expenditures, or both, for an
exempt function.
Who Must File
Every political organization that is to be
treated as a political organization under
the rules of section 527 must file Form
8871, except for:
When To File
For an organization already in existence
on June 30, 2000, Form 8871 must be
filed by July 31, 2000. For an
organization formed after June 30, 2000,
Form 8871 must be filed within 24
Where and How To File
Section 527(i)(1)(A) requires that the
organization file Form 8871 both
electronically and in writing. File Form
8871:
Effect of Failure To File
Form 8871
An organization that is required to file
Form 8871, but fails to do so on a timely
basis, will not be treated as a section
527 organization for any period before
the date Form 8871 is filed. In addition,
the taxable income of the organization
for that period will be computed by
including its exempt function income
(minus any deductions directly
connected with the production of that
income).
Other Required Reports and
Returns
An organization that files Form 8871
may also be required to file the following
forms:
Public Inspection of Form
8871 and Related Materials
Form 8871 (including any supporting
papers), and any letter or other
document the IRS issues with regard to
Form 8871, will be open to public
inspection at the IRS in Washington, DC.
Specific Instructions
Employer Identification Number
(EIN)
Enter the correct EIN in the space
provided. If the organization does not
have an EIN, it must apply for one on
Form SS-4, Application for Employer
Identification Number. Form SS-4 can be
obtained by downloading it from the IRS
Internet Web Site at www.irs.gov or by
calling 1-800-TAX-FORM.
Lines 4a and 4b
Enter the name and address of the
person in possession of the
organization’s books and records.
Lines 5a and 5b
Enter the name and address of the
person whom the public may contact for
more information about the organization.
Lines 8a through 8c
List the name, relationship, and address
of all related entities. An entity is a
related entity if either 1 or 2 below
applies:
1. The organization and that entity
have (a) significant common purposes
and substantial common membership or
(b) substantial common direction or
control (either directly or indirectly).
INSTRUCTIONS TO PRINTERS
FORM 8871, PAGE 3 of 4
MARGINS: TOP 13mm (
1
⁄2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 203mm (8") x 279mm (11")
PERFORATE: ON FOLD
Page 3Form 8871 (7-2000)
3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Section references are to the Inter nal
Revenue Code unless otherwise noted.
Exempt function means the function of
influencing or attempting to influence the
selection, nomination, election, or
appointment of any individual to any
Federal, state, or local public office or
office in a political organization, or the
election of the Presidential or Vice
Presidential electors, whether or not
such individual or electors are selected,
nominated, elected, or appointed. It also
includes expenditures made relating to
one of these offices, which if incurred by
the individual, would be allowable as a
business deduction under section
162(a).
● An organization that reasonably
expects its annual gross receipts to
always be less than $25,000,
● A political committee required to
report under the Federal Election
Campaign Act of 1971 (2 U.S.C. 431 et
seq.), or
● A tax-exempt organization described
in section 501(c) that is treated as
having political organization taxable
income under section 527(f)(1).
● Electronically via the IRS Internet
Web Site at:
www.irs.gov/bus_info/eo/pol-file.html
and
● On paper by sending a signed copy
of the form to the Internal Revenue
Service Center, Ogden, UT 84201. You
can fill in and print out Form 8871 from
the IRS Internet Web Site.
● Form 8872, Political Organization
Report of Contributions and
Expenditures (periodic reports are
required during the calendar year).
● Form 990, Return of Organization
Exempt From Income Tax, or
Form 990-EZ, Short Form Return of
Organization Exempt From Income Tax
(or other designated annual return).
● Form 1120-POL, U.S. Income Tax
Return for Certain Political Organizations
(annual return).
2. Either the organization or that entity
owns (directly or through one or more
entities) at least a 50% capital or profits
interest in the other. For this purpose, all
entities that are defined as related
entities under 1 above must be treated
as a single entity.
Telephone Assistance
If you have questions or need help
completing Form 8871, please call
1-877-829-5500. This toll-free telephone
service is available Monday through
Friday from 8:00 a.m. to 9:30 p.m.
Eastern time.
hours of the date on which the
organization was established. If the due
date falls on a Saturday, Sunday, or legal
holiday, the organization may file on the
next business day.
Who Must Sign
Form 8871 must be signed by an official
authorized by the organization to sign
this notice.
Part I
Part III
In addition, the organization must make
available for public inspection a copy of
these materials during regular business
hours at the organization’s principal
office and at each of its regional or
district offices having at least 3 paid
employees. A penalty of $20 per day will
be imposed on any person under a duty
to comply with the public inspection
requirement for each day a failure to
comply continues.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions must
be retained as long as their contents
may become material in the
administration of any Internal Revenue
law. The rules governing the
confidentiality of Form 8871 are covered
in section 6104.
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
average time is:
Recordkeeping
3 hr., 7 min.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form
simpler, we would be happy to hear from
you. You can write to the Tax Forms
Committee, Western Area Distribution
Center, Rancho Cordova, CA
95743-0001. Do not send Form 8871 to
this address. Instead, see Where and
How To File on page 3.
INSTRUCTIONS TO PRINTERS
FORM 8871, PAGE 4 of 4
MARGINS: TOP 13mm (
1
⁄2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 203mm (8") x 279mm (11")
PERFORATE: ON FOLD
Page 4Form 8871 (7-2000)
3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Learning about the law
or the form
35 min.
Preparing, copying,
assembling, and sending
the form to the IRS
41 min.
Paperwork Reduction Act Notice. We
ask for the information on this form to
carry out the Internal Revenue laws of
the United States. If the organization is
to be treated as a section 527
organization, you are required to give us
the information. We need it to ensure
that you are complying with these laws.
If 1 applies, enter “connected” under
relationship. If 2 applies, enter
“affiliated” under relationship.
Lines 9a through 9c
Enter the name, title, and address of all
of the organization’s officers, members
of the board of directors, and highly
compensated employees. Highly
compensated employees are the five
employees (other than officers and
directors) who are expected to have the
highest annual compensation over
$50,000. Compensation includes both
cash and noncash amounts, whether
paid currently or deferred, for the
accounting period that includes the date
the organization was formed (if the
organization was formed after June 30,
2000). If the organization was already in
existence on June 30, 2000, use the
accounting period that includes July 1,
2000.
Part IV
If there are more than five related
entities, use either:
● Additional copies of page 1 of the
form with only the organization’s name,
EIN, and Part III completed or
● Additional sheets the same size as the
form with all the information requested
in Part III and in the same format as
Part III.
If there are more than 12 individuals
required to be listed in Part IV, use
either:
● Additional unsigned copies of page 2
of the form or
● Additional sheets the same size as the
form with all the information requested
in Part IV and in the same format as
Part IV.
