Form 990 Schedule B reporting of contributor identities (not listed on Form 8872)

 

If a political organization that files Form 8872 chooses not to disclose a contributor on that form, is it required to disclose the contributor on Schedule B of Form 990?

A political organization that files Form 8872 is not required to disclose on Schedule B of Form 990 the name and address of any contributor that it did not disclose on Form 8872.  It must disclose the amount of the contribution and that it paid the amount specified under section 527(j)(1) for that contribution.