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Political Organization Filing Requirements: Reporting Contributions on Form 1120-POL Not Required

 

Does a political organization report the contributions it receives on Form 1120-POL?

A tax-exempt political organization does not report its contributions or any other exempt function income on Form 1120-POL. Only taxable income (generally the investment income of the political organization) is reported on the Form 1120-POL (see Reporting by Organization Not Required to File Form 8871 for what non-exempt political organizations report on Form 1120-POL).

 
 


Page Last Reviewed or Updated: October 29, 2010