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Political Organization Annual Reporting Requirements: Political Organization Need Not Complete All Parts of Part VIII, Form 990

Does a political organization need to complete Part VIII of Form 990?

A political organization completes only column (A) of the Statement of Revenue on Form 990, reporting its gross receipts for all sources of revenue. A political organization does not complete columns (B) through (D), because the political organization is subject to tax under Code section 527 rather than under the unrelated business income tax provisions of section 511-514.

Page Last Reviewed or Updated: 08-Jul-2015