A penalty will be imposed if an organization is required to file Form 8872 and it:

  • Fails to file the form by the due date,
  • Files the form but fails to report all of the information required or reports incorrect information.

The penalty is 35 percent of the total amount of contributions and expenditures to which a failure relates.

Additional information

Abatement of penalties - reasonable cause for failure to disclose certain required information