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Safe Harbor - Form 8872 Omissions

Tax-exempt political organizations may establish that failure to disclose required information on Form 8872 was due to reasonable cause and not willful neglect. Organizations meeting the requirements of the safe harbor established in Revenue Procedure 2007-27 qualify for relief from penalties for the failure to make complete and correct disclosures as required by section 527(l) of the Internal Revenue Code.

The safe harbor applies only to those contributions for which a political organization establishes that it meets the six conditions listed in section 2 of the revenue procedure.

The revenue procedure requests comments on whether additional guidance is needed, and the circumstances in which failure to file a completed Form 8871 or Form 8872 should be excused.

Page Last Reviewed or Updated: 13-Apr-2016