Specific Instructions

Line A

Enter the beginning and ending date for the period to which this report relates. If the organization filed a prior report for the calendar year, the beginning date must be the first day following the ending date shown on the prior report.

Line B

  • Check the "Initial report" box if this is the first Form 8872 filed by the organization for this period.

  • Check the "Change of address" box if the organization changed its address since it last filed Form 8871, Form 8872, Form 990 (or 990-EZ), or Form 1120-POL.

  • Check the "Amended report" box if the organization is filing an amended report.

  • Check the "Final report" box if the organization will not be required to file Form 8872 in the future.

Employer Identification Number (EIN)

Enter the correct EIN in the space provided as shown on the Form 8871 the organization filed.

DO NOT enter social security numbers on Form 8872 or on any attachments to this form.

Foreign Address

Enter the information in the following order: city or town, state or province, and country. Follow the country's practice for entering the postal code, if any. Do not abbreviate the country name.

Lines 5a and 5b

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

Lines 6a and 6b

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

Lines 8a through 8h

Check only one box. See When To File earlier for details on the types of reports and the periods covered.

Line 8f.   If the organization is filing on a monthly basis, enter the month for which this report is being filed. During even-numbered years, do not check this box to report October, November, or December activity. Instead, file a pre-general election report, post-general election report, a year-end report, and check the appropriate box on line 8d, 8g, or 8h.

Line 8g.   If the organization is filing a pre-election report also indicate the type of election (primary, general, convention, special, or runoff) on line 8g(1), the date of the election on line 8g(2), and the state in which the election is held on line 8g(3).

Line 8h.   If the organization is filing a post-general election report, indicate the date of the election on line 8h(1) and the state in which the election was held on line 8h(2).

Line 9

If the organization is required to file Schedule(s) A, enter the total of all subtotals shown on those schedules. If the organization is not required to file Schedule A, enter zero.

Line 10

If the organization is required to file Schedule(s) B, enter the total of all subtotals shown on those schedules. If the organization is not required to file Schedule B, enter zero.

Schedule A—Itemized Contributions

Note.

Multiple Schedules A can be filed with any report. Number each schedule in the box in the top right corner of the schedule. Be sure to include both the number of the specific page and the total number of Schedules A (for example, "Schedule A, page 2 of 5").

The organization must list on Schedule A each contributor from whom it accepted contributions during the calendar year if:

  • The aggregate amount of the contributions accepted from that person during the calendar year as of the end of this reporting period was at least $200, and

  • Any of those contributions were accepted during this reporting period.

Treat contributions as accepted if the contributor has contracted or is otherwise obligated to make the contribution.

In-kind contributions must be included. These contributions may be identified by including “(In-kind)” in the contributor's name field.

As an entry on the last page of Schedule A, enter the total amount of all contributions received from contributors whose aggregate contributions were less than $200 and are not reported elsewhere. Enter “Aggregate below Threshold” instead of the contributor's name. If filing electronically, also enter your organization's address and the last day of the reporting period (for example, Jan. 31); and enter “N/A” for employer, occupation, and date.

Name of Contributor's Employer

If the contributor is an individual, enter the name of the organization or person by whom the contributor is employed (and not the name of his or her supervisor). If the individual is self-employed, enter "Self-employed." If the individual is not employed, enter “Not employed.” If filing electronically and the contributor is not an individual, enter “N/A.

Contributor's Occupation

If the contributor is an individual, enter the principal job title or position of that contributor. If the individual is self-employed, enter the principal job title or position of that contributor. If the individual is not employed, enter a descriptive title to explain the individual's status such as “Retired,” “Student,” “Homemaker,” or “Unemployed.” If filing electronically and the contributor is not an individual, enter “N/A.

Aggregate Year-to-Date Contributions

Enter the total amount of contributions accepted from the contributor during this calendar year as of the end of this reporting period.

Amount of Contribution

If a contributor made more than one contribution in a reporting period, report each contribution separately. If the contribution is an in-kind contribution, report the fair market value of the contribution.

Non-Disclosed Amounts

As the last entry on Schedule A, list the aggregate amount of contributions that are required to be reported on this schedule for which the organization does not disclose all of the information required under section 527(j). Enter “Withheld” as the contributor's name. If filing electronically, enter the organization's address, the date of the report, and “N/A” for occupation and employer. This amount is subject to the penalty for the failure to provide all the information required. See Penalty for details, earlier.

Schedule B—Itemized Expenditures

Note.

Multiple Schedules B can be filed with any report. Number each schedule in the box in the top right corner of the schedule. Be sure to include both the number of the specific page and the total number of Schedules B (for example, "Schedule B, page 2 of 10").

The organization must list on Schedule B each recipient to whom it made expenditures during the calendar year if:

  • The aggregate amount of expenditures made to that person during the calendar year as of the end of this reporting period was at least $500, and

  • Any of those expenditures were made during this reporting period.

Treat expenditures as made if the organization has contracted or is otherwise obligated to make the expenditure.

In-kind expenditures must be included. These expenditures may be identified by including “(In-kind)” in the purpose field.

As an entry on the last page of Schedule B, enter the total amount of all expenditures paid to recipients whose aggregate receipts were less than $500 and are not reported elsewhere. Enter “Aggregate below Threshold” instead of the recipient's name. If filing electronically, also enter the organization's address and the last day of the reporting period (for example, Jan. 31); and enter “N/A” for employer, occupation, and date.

Do not include any independent expenditures. An independent expenditure means an expenditure by a person for a communication expressly advocating the election or defeat of a clearly identified candidate that is not made with the cooperation or prior consent of, in consultation with, or at the request or suggestion of a candidate or agent or authorized committee of a candidate.

Name of Recipient's Employer

If the recipient is an individual, enter the name of the organization or person by whom the recipient is employed (and not the name of his or her supervisor). If the individual is self-employed, enter "Self-employed." If the individual is not employed, enter “Not employed.” If filing electronically and the recipient is not an individual, enter “N/A.

Recipient's Occupation

If the recipient is an individual, enter the principal job title or position of that recipient. If the individual is self-employed, enter the principal job title or position of that recipient. If the individual is not employed, enter a descriptive title to explain the individual's status such as “Volunteer.” If filing electronically and the recipient is not an individual, enter “N/A.

Amount of Each Expenditure Reported for This Period

Report each separate expenditure made to any person during the calendar year that was not reported in a prior reporting period. If the expenditure is an in-kind expenditure, report the fair market value of the expenditure.

Purpose

Describe the purpose of each separate expenditure.

Non-Disclosed Amounts

As the last entry on Schedule B, list the aggregate amount of expenditures that are required to be reported on this schedule for which the organization does not disclose all of the information required under section 527(j). Enter “Withheld” as the recipient's name and as the purpose. If filing electronically, enter the organization's address, the date of the report, and “N/A” for occupation and employer. This amount is subject to the penalty for the failure to provide all the information required. See Penalty for details, earlier.


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