Form 8871, Political Organization Notice of Section 527 Status, is the electronic notice a political organization files to tell the IRS it's to be treated as a tax-exempt section 527 organization. It has to be filed online within 24 hours of the date the organization was set up, and again within 30 days of any material change or of shutting down. The paper version is obsolete, and what you file is made public.
This guide follows the February 2011 Instructions for Form 8871 and the IRS About Form 8871 page, as of October 2026. Dollar thresholds here are the ones printed in those instructions.
What a political organization is
For section 527, it's a party, committee, association, fund or other group, incorporated or not, that's organized and run mainly to accept contributions or make expenditures, or both, for an exempt function. The exempt function is influencing or trying to influence the selection, nomination, election or appointment of anyone to a federal, state or local public office, or to an office in a political organization.
Who doesn't have to file
Every political organization that wants section 527 tax-exempt treatment files Form 8871, apart from these:
- An organization that reasonably expects its annual gross receipts to always be under $25,000.
- A political committee that has to report under the Federal Election Campaign Act of 1971.
- A political committee of a state or local candidate.
- A state or local committee of a political party.
- A section 501(c) organization treated as having political organization taxable income under section 527(f)(1).
A charity seeking 501(c)(3) recognition uses Form 1023 rather than this notice, and the annual information return for exempt organizations is Form 990. If an organization skipped the 8871 because it expected to stay under $25,000 and then reaches it, it has 30 days from reaching $25,000 in annual gross receipts to file.
The deadlines
| Notice | When it's due |
|---|---|
| Initial notice | Within 24 hours of the date the organization was established |
| Amended notice | Within 30 days after the material change being reported |
| Final notice | Within 30 days of termination |
If a due date falls on a Saturday, Sunday or legal holiday, the organization can file on the next business day.
How to file it online
- Make sure the organization has an EIN. If it doesn't, it applies on Form SS-4 first.
- File Form 8871 through the IRS political organizations filing system. Section 527(i)(1)(A) requires electronic filing.
- If it's a first-time filing, print, sign and mail the Form 8453-X that the system generates to the IRS in Ogden, Utah. An authorized official has to sign and date it.
- Wait for the username and password the IRS mails back. You need them to file an amended or final 8871, or Form 8872.
What the form asks for
- Part I: the EIN, whether it's an initial, amended or final notice, the date of any material change, the custodian of records, a public contact person and any election authority ID numbers.
- Part II: claims of exemption from other filings, such as a qualified state or local political organization exempt from Form 8872, or a caucus or association of state or local officials exempt from Form 990.
- Part IV: related entities, marked connected or affiliated.
- Part V: every officer, director and highly compensated employee, meaning the five employees other than officers and directors expected to have the highest annual compensation over $50,000.
For the state or local exemption from Form 8872, the state has to require at least the name and address of every person who contributes $500 or more in a calendar year, and of everyone paid expenditures totalling $800 or more, among other conditions.
It's public, so check it before you submit
The IRS has to publish the list of organizations that file Form 8871, with each one's mailing address, email address, custodian of records and contact person. Once you attest and press submit, the information is made available to the public. The organization also has to let people inspect its 8871 materials at its main office, and a penalty of $20 per day applies for each day it fails to.
What happens if you don't file
An organization that has to file but doesn't file on time isn't treated as tax-exempt under section 527 for any period before it files. Its taxable income for that period, including exempt function income minus directly connected deductions, is taxed and reported on Form 1120-POL.
Other returns that may follow
Filing Form 8871 often isn't the end of it. The instructions list three other filings an organization may have to make: Form 8872, the periodic report of contributions and expenditures during the calendar year; Form 990 or 990-EZ, the annual information return; and Form 1120-POL, the annual income tax return for certain political organizations.
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The exemptions claimed in Part II decide some of this. A qualified state or local political organization that reports to its state agency is exempt from Form 8872, and a caucus or association of state or local officials is exempt from Form 990. If the organization doesn't have an EIN yet, it's worth applying for one on day one, because the online system fills the number in for later amended or final notices and it can't be changed there. Our guide to the employer identification number covers how that works.
The verdict
Form 8871 is short, but its 24-hour clock starts the day the organization exists, so it belongs on the first day's to-do list with the EIN. File it online, mail the 8453-X if it's your first time, and remember that every name on it will be public.
Frequently asked questions
What is Form 8871?
It's the electronic notice a political organization files so the IRS treats it as a tax-exempt section 527 organization, and to report material changes or termination.
When is Form 8871 due?
Within 24 hours of the date the organization was established, and within 30 days of a material change or termination.
Can I file Form 8871 on paper?
No. The instructions say the paper version is obsolete and section 527(i)(1)(A) requires electronic filing.
Who doesn't need to file Form 8871?
Groups that expect annual gross receipts always under $25,000, federal political committees reporting under FECA, state or local candidate committees, state or local party committees, and certain 501(c) organizations.
Is Form 8871 public?
Yes. The IRS publishes the list of filers with their addresses, custodian of records and contact person, and the filed form is open to public inspection.
