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 electronically filing its Form 8871 and submitting a completed, signed Form 8453-X, Political Organization Declaration for Electronic Filing of Notice of Section 527 Status. 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.

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