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.
Overview of FEC "electioneering communications" filings required for some section 527 exempt organizations.
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.
File and search for notices and reports filed with the Service under IRC section 527.
A brief description of the requirements for exemption under IRC section 527.
A brief explanation of how political organizations are taxed under IRC section 527.
A brief description of the solicitation notice requirements under IRC section 6113.
Links to information about employment taxes for tax-exempt organizations.
Resources available on irs.gov concerning tax-exempt political organizations (section 527).