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Initial Notice Form 8871

 

To be exempt, a political organization must give notice electronically to the Service that it is a political organization described in Internal Revenue Code section 527, unless an exception applies. An organization must file an amended notice within 30 days after the occurrence of a material change in the information reported, and a final notice upon termination of the organization. All electronic notices are filed at the IRS Political Organizations Filing and Disclosure page.

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