Form 8872 must include the following information:

  • The name, address, and (if an individual) occupation and employer of any person to whom expenditures are made that aggregate $500 or more in a calendar year,
  • The amount, date, and purpose of each such expenditure,
  • The name, address, and (if an individual) occupation and employer of any person that contributes in the aggregate $200 or more in a calendar year,
  • The amount and date of each such contribution.

An organization is not required to report independent expendituresPDF. Also, only expenditures made or contributions received after July 1, 2000, that are not made or received pursuant to binding contracts entered into before July 2, 2000, must be reported.