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.
Small political organizations
An organization is not required to file Form 8871 if it reasonably anticipates that it will not have gross receipts of $25,000 or more for any taxable year. If an organization in fact has annual gross receipts of $25,000 or more for any taxable year, it must file Form 8871 within 30 days of receiving $25,000 in a single taxable year to continue to be tax-exempt.