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Periodic Reports - Form 8872

Unless excepted, tax-exempt political organizations are required to file periodic reports with the IRS. The report is filed on Form 8872.

An organization must electronically file Form 8872 if it has, or expects to have, contributions or expenditures exceeding $50,000 for the calendar year. To file electronically, the organization must have the username and password it received from the IRS after filing its Form 8871. An organization that does not meet the above threshold may file the Form 8872 either electronically or on paper.

To search for and view reports filed with the IRS under section 527, see Political Organization Filing and Disclosure.

Additional information

Page Last Reviewed or Updated: 26-Mar-2015