What this notice is about You haven't filed Form 8871, Political Organization Notice of Section 527 Status. What you need to do Determine if you are required to file Form 8871. Information on this filing requirement can be found on the IRS website. If required to file electronically, file Form 8871. If not required to file, complete sections I and III of the notice and submit your response as indicated in the notice. You may want to Determine if you are required to file Form 8872, Political Organization Report of Contributions and Expenditures, and Form 990, Return of Organization Exempt From Income Tax. Information on these filing requirements can be found on the IRS website. Frequently asked questions What organizations aren’t required to file? A state or local candidate committee A state or local political party committee An organization required to report under the Federal Election Campaign Act of 1971 as a political committee An organization that reasonably expects to never receive $25,000 or more in any year What if I don’t file Form 8871? Until Form 8871 is filed, all income, including contributions, is included in your taxable income and must be reported on Form 1120-POL, U.S Income Tax Return for Certain Political Organizations PDF. Reference Tools Publication 1, Your Rights as a Taxpayer PDF Publication 557, Tax-Exempt Status for Your Organization PDF Publication 4216, Political Organization Filing and Disclosure: Filing Process User Guide PDF Full list of tax forms and instructions Need Help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter.