Required electronic filing by tax-exempt political organizations The Taxpayer First Act, Pub. L. No. 116-25 Section 3101, requires electronic filing by exempt organizations in tax years beginning after July 1, 2019. Among other provisions, this legislation specifically amended IRC Section 527(j) to require the e-filing of Form 8872, Political Organization Report of Contributions & Expenditures, for periods beginning on or after January 1, 2020. Political parties; campaign committees for candidates for federal, state or local office; and political action committees are all political organizations under IRC § 527. Among other requirements, most tax-exempt political organizations have a requirement to file periodic reports on Form 8872 with the IRS. To file electronically, the organization must have the username and password it received from the IRS after electronically filing its initial notice (Form 8871). Use the “Political Organization Filing and Disclosure” link below to file Form 8872 electronically. FEC Filing Required for Some 527 Organizations Overview of FEC "electioneering communications" filings required for some section 527 exempt organizations. Filing Requirements Political parties; campaign committees for candidates for federal, state or local office; and political action committees are all political organizations subject to tax under IRC section 527 and may have filing requirements with the Service. Political Organization Filing and Disclosure File and search for notices and reports filed with the Service under IRC section 527. Exemption Requirements - Political Organizations A brief description of the requirements for exemption under IRC section 527. Taxable Income - Political Organizations A brief explanation of how political organizations are taxed under IRC section 527. Solicitation Notice A brief description of the solicitation notice requirements under IRC section 6113. Employment Taxes for Exempt Organizations Links to information about employment taxes for tax-exempt organizations. Political organizations: Resource materials Resources available on irs.gov concerning tax-exempt political organizations (section 527).