Specific Instructions

Part I. General Information

Employer Identification Number (EIN)

Enter the 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 downloaded at IRS.gov or by calling 1-800-TAX-FORM (1-800-829-3676). See the Form SS-4 instructions for information about where and how to file, including by telephone, fax, mail, or online.

When electronically filing an amended or final Form 8871, the organization's EIN will be entered by the computer program and may not be changed.

Line 3. Applicable Notice

  • Check Initial notice if this is the first Form 8871 filed by the organization.

  • Check Amended notice if the organization is filing an amended notice.

  • Check Final notice when the organization ceases operations and dissolves as a tax-exempt Section 527 organization or is no longer required to file Form 8871.

Line 4b. Date of Material Change

For an initial notice, the date of material change is not required unless the organization is filing its initial notice because it no longer qualifies for an exception to the filing requirements, such as reasonably anticipating it will always have annual gross receipts of less than $25,000. In that case, enter the date the organization no longer qualified for the exception. For an amended notice, enter the date of the material change being reported. For a final notice, enter the date the organization terminated.

Lines 6a and 6b. Custodian of Records

Enter the name and address of the person in possession of the organization's books and records.

Lines 7a and 7b. Contact Person

Enter the name and address of the person whom the public may contact for more information about the organization.

Lines 9a and 9b. Election Authority Identification Number

Enter the name of the election authority on line 9a. If the organization has not been assigned any identification number by any election authority, enter “None” on line 9b. Otherwise, provide each identification number assigned and identify the state in which the election authority is located. For a federal identification number, enter "Federal" for the state.

Part II. Notification of Claim of Exemption From Filing Certain Forms

Lines 10a and 10b. Qualified State or Local Political Organization

Qualified state or local political organizations (defined below) are exempt from filing Form 8872. If you are claiming this exemption for the organization, you must check the "Yes" box on line 10a and enter the state where the organization files its reports on line 10b. If not, check the “No” box.

A qualified state or local political organization is a political organization that meets the following requirements.

  • The organization limits its exempt function to the purpose of influencing or attempting to influence the selection, nomination, election, or appointment of any individual 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 the 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:

    1. 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

    2. 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 (if an individual) the occupation or employer of any person to whom such expenditures are made, or the date or purpose of each such expenditure; or, if the state law requires the reporting of (if an individual) the occupation or employer of any such contributor or the date of each such contribution, 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 available for public inspection during regular business hours at the organization's principal office (and at each of its regional or district offices having at least three paid employees). Contributor information must be disclosed to the public.

  • No federal candidate or officeholder controls or materially participates in the direction of the organization, solicits contributions to the organization, or directs any of the organization's disbursements.

For additional information, see section 527(e)(5) and Revenue Ruling 2003-49, 2003-20 I.R.B. 903.

Line 11. Caucus or Association

A political organization that is a caucus or association of state or local officials is exempt from filing Form 990. If you are claiming this exemption for the organization, you must check the “Yes” box on line 11. If not, check the “No” box.

Part IV. List of All Related Entities

Line 13.

If there are no related entities, check this box and proceed to the next step.

Lines 14a through 14c. Name, Relationship, and Address of Related Entity

If there is more than one related entity, add each related entity until all related entities are entered and proceed to the next step.

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).

  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.

If 1 applies, enter "connected" under relationship. If 2 applies, enter "affiliated" under relationship.

Part V. List of All Officers, Directors, and Highly Compensated Employees

Lines 15a through 15c. Name, Title, and Address

Enter the name, title, and address of all of the organization's officers, members of the board of directors (that is, governing body, regardless of name), 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.

If there is more than one individual required to be listed in Part V, add each officer name until all names are entered and proceed to the next step.

Filing

You will not be able to reach this step until you have provided all required information. Before moving on to this step, please review all information entered to ensure that it is true, correct, and complete. Once you have attested to this by entering your name and using the "Submit Form 8871" button, the information entered will be made available to the public. Form 8453-X is generated when the initial Form 8871 is electronically filed. See Where and How to File on page 1.


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