8872

Political Organization Report of Contributions and Expenditures

Agency
IRS
Revision
Rev. October 2014
Fillable fields
136
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 8872 online
Page 1 of form 8872

Form 8872: Political Organization Report of Contributions and Expenditures

Form 8872 is the Political Organization Report of Contributions and Expenditures. The IRS About page says tax-exempt section 527 political organizations file it to report certain contributions received and expenditures made, unless an exception applies.

The report has a first page with the organization's details, the type of report and the totals, plus Schedule A for itemized contributions and Schedule B for itemized expenditures. The form says it is open to public inspection and warns not to enter social security numbers on the form or any attachments, as they may be made public.

The instructions say Form 8872 is filed electronically: the IRS does not accept paper reports for periods beginning after December 31, 2019, and the report is filed on the IRS website at IRS.gov/polorgs. You can fill out the PDF free in your browser on this page to prepare or review the entries, and download it without an account.

What's on Form 8872

Lines A and B

The period the report covers and boxes for an initial report, change of address, amended report or final report.

Lines 1 to 7: organization details

Name, EIN, mailing address, email address, date formed, the custodian of records, a contact person and the business address if different.

Line 8: type of report

Boxes 8a to 8h for quarterly, year-end, mid-year, monthly, pre-election and post-general election reports, with election type, date and state.

Lines 9 and 10 and signature

Total reported contributions from all Schedules A, total reported expenditures from all Schedules B, and the signature of the authorized official.

Schedule A: Itemized Contributions

For each contributor: name, mailing address, employer, occupation, amount and date of contribution, and aggregate contributions year to date.

Schedule B: Itemized Expenditures

For each recipient: name, mailing address, employer, occupation, amount and date of the expenditure, and its purpose.

How to fill out Form 8872

  1. 1

    Line A and line B

    Enter the period's beginning and ending dates. The instructions say that if a prior report was filed for the calendar year, the period begins the day after the prior report ended. Check each line B box that applies.

  2. 2

    Lines 1 to 7

    Enter the EIN as shown on the Form 8871 the organization filed. Lines 5a and 5b name the person holding the books and records; lines 6a and 6b name the person the public may contact.

  3. 3

    Line 8

    Check only one box. For a pre-election report, add the type of election, its date and the state on lines 8g(1) to 8g(3). For a post-general election report, add the date and state on line 8h.

  4. 4

    Schedule A

    The instructions say to list each contributor whose contributions for the calendar year reached at least $200, if any were accepted in this period. Contributions under that amount are entered as "Aggregate below Threshold".

  5. 5

    Schedule B

    The instructions say to list each recipient whose expenditures for the calendar year reached at least $500, if any were made in this period. Independent expenditures are not included.

  6. 6

    Lines 9 and 10

    Enter the total of all Schedule A subtotals on line 9 and of all Schedule B subtotals on line 10. The instructions say to enter zero when a schedule is not required.

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How it is filed, due dates and penalties

Electronic filing only

The instructions say Form 8872 is filed electronically on IRS.gov/polorgs with a username and password, which organizations receive by mail after filing Form 8871 electronically and submitting Form 8453-X.

Even-numbered years

Reports are quarterly or monthly, on the same basis all year. The form lists quarterly reports due by April 15, July 15 and October 15, a year-end report by January 31, and pre-election and post-general election reports.

Odd-numbered years

Reports are semiannual or monthly. The instructions say the mid-year report is due by July 31 and the year-end report by January 31 of the following year; monthly reports are due by the 20th day after the end of the month.

Penalty

The instructions say the penalty is 21% for tax years beginning after December 31, 2017, of the total contributions and expenditures to which a late, incomplete or incorrect report relates.

Public inspection

The IRS posts Form 8872 on IRS.gov/polorgs. The instructions say a penalty of $20 per day applies for failing the public inspection rule, with a maximum of $10,000 for one report.

Other returns and help

The instructions name Form 990 or 990-EZ and Form 1120-POL as other returns that may apply. Telephone help is 1-877-829-5500, Monday through Friday.

Related forms

Who files Form 8872?

  • Section 527 political organizations

    Tax-exempt political organizations that accepted a contribution or made an exempt function expenditure during the calendar year.

  • Organizations that filed Form 8871

    The instructions say an organization that files Form 8872 generally also files Form 8871 within 24 hours of formation or within 30 days of a material change.

  • Exception: no Form 8871 required

    A political organization that is not required to file Form 8871, or one that is subject to tax on its income because it did not file or amend Form 8871, does not file Form 8872.

  • Exception: qualified state or local organizations

    An organization whose exempt functions relate solely to state or local office and that meets the state reporting and public inspection tests in the instructions does not file it.

  • Authorized official

    The instructions say the report is signed by an official authorized by the organization to sign it.

The instructions say every section 527 political organization that accepts a contribution or makes an expenditure for an exempt function during the calendar year files Form 8872, except in the cases listed below.

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Questions about Form 8872

Can Form 8872 be mailed on paper?

The instructions say no for periods beginning after December 31, 2019. The report is filed electronically on IRS.gov/polorgs.

Who files Form 8872?

The IRS About page says tax-exempt section 527 political organizations file it to report certain contributions and expenditures, unless an exception applies. Individual donors do not file it.

Which contributors are listed on Schedule A?

The instructions say each contributor whose contributions for the calendar year, as of the end of the period, were at least $200, if any were accepted during the period.

Can social security numbers go on the form?

No. The form says not to enter social security numbers on the form or any attachments, as they may be made public.

How does an organization get its filing password?

The instructions say organizations that filed Form 8871 electronically and submitted Form 8453-X receive a username and password by mail. A lost one can be requested by letter or by fax to 801-620-3249.

Is Form 8872 public?

Yes. The instructions say the IRS makes Form 8872, including Schedules A and B, open to public inspection on IRS.gov/polorgs.