Form 8871 initial notice
To be exempt, a political organization must give notice electronically to the Service that it is a political organization described in Internal Revenue Code section 527, unless an exception applies. 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 site.
- Publication 4216, Political Organization Filing and Disclosure Filing Process User Guide