Termination Filing Requirements – Political Organizations
Political organizations that terminate may have one or more of the following tax filing requirements (in addition to non-tax requirements that may apply ):
- Tax-exempt political organizations that file Form 8871 must file a final notice .
- Tax-exempt political organizations that file Form 8872 must file a final report.
- Organizations that report taxable income on Form 1120-POL must file a final return.
- Organizations that file an annual exempt organization return must file a final return .
- Federal political committees must file final reports.
Additional information:
Tax Treatment of Organization that No Longer Meets Section 527 Operational Test
Page Last Reviewed or Updated: 2013-04-30
