Table of Contents

• General Instructions
  • What's New
  • Purpose of Form
  • Who Must File
  • When To File
    • Even-Numbered Years
    • Odd-Numbered Years
  • Where and How To File
  • Who Must Sign
  • Penalty
  • Other Required Reports and Returns
  • Public Inspection of Form 8872
  • Telephone Assistance
  • Exempt Organizations Update
• Specific Instructions
  • Line A
  • Line B
  • Employer Identification Number (EIN)
  • Lines 5a and 5b
  • Lines 6a and 6b
  • Lines 8a through 8h
  • Line 9
  • Line 10
  • Schedule A—Itemized Contributions
    • Name of Contributor's Employer
    • Contributor's Occupation
    • Aggregate Year-to-Date Contributions
    • Amount of Contribution
    • Non-Disclosed Amounts
  • Schedule B—Itemized Expenditures
    • Name of Recipient's Employer
    • Recipient's Occupation
    • Amount of Each Expenditure Reported for This Period
    • Purpose
    • Non-Disclosed Amounts
• Instructions for Form 8872 - Notices
  • Paperwork Reduction Act Notice.