Definition of a Qualified State or Local Political Organization
A qualified state or local political organization is a political organization that meets the following requirements:
- The organization limits its exempt function to the selection process relating solely to any state or local public office or office in a state or local political organization;
- The organization is required under a state law to report to a state agency (and the organization does so) the information that otherwise would be required to be reported on Form 8872. The organization will meet this requirement even if the state law does not require reporting of the identical information required on Form 8872, so long as at least the following information is required to be reported under the state law and is reported by the organization:
- The name and address of every person who contributes $500 or more in the aggregate to the organization during the calendar year and the amount of each contribution, and
- The name and address of every person to whom the organization makes expenditures aggregating $800 or more during the calendar year, and the amount of each expenditure.
However, if the state law requires the reporting of any additional information specified in Internal Revenue Code section 527(j)(3), the organization will meet this requirement only if it reports that additional information to the state agency;
- The state agency makes the reports filed by the organization publicly available;
- The organization makes the reports filed with the state agency publicly available in the manner described in Code section 6104(d); and
- No federal candidate or office holder controls or materially participates in the direction of the organization, solicits contributions to the organization, or directs any of the organization's disbursements.