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Form 8871 - Exceptions from Requirement to File

The following political organizations are not required to file Form 8871:

  • Any organization required to report to the Federal Election Commission as a political committee,
  • Committees of state or local candidates,
  • State or local committees of a political party , and
  • Any organization reasonably anticipating that it will always have less than $25,000 for any taxable year.
Page Last Reviewed or Updated: 06-Jan-2015