Instructions for Form 8871 |
2003 Tax Year |
Specific Instructions
This is archived information that pertains only to the 2003 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
Part I—General Information
Employer Identification Number (EIN)
Enter the EIN in the space provided. If the organization does not have an EIN, it must apply for one on Form SS-4, Application for
Employer Identification Number. Form SS-4 can be obtained by downloading it from the IRS Internet Web Site at www.irs.gov or by calling
1-800-TAX-FORM (1-800-829-3676). See the Form SS-4 instructions for information about where and how to file, including by
fax or telephone.
When electronically filing an amended or final Form 8871, the organization's EIN will be entered by the computer program and
may not be changed.
Line 4b—Date of Material Change
For an initial notice, the date of material change is not required unless the organization is filing its initial notice because
it no longer
qualifies for an exception to the filing requirements, such as reasonably anticipating it will always have annual gross receipts
of less than $25,000.
In that case, enter the date the organization no longer qualified for the exception. For an amended notice, enter the date
of the material change
being reported. For a final notice, enter the date the organization terminated.
Lines 6a and 6b—Custodian of Records
Enter the name and address of the person in possession of the organization's books and records.
Lines 7a and 7b—Contact Person
Enter the name and address of the person whom the public may contact for more information about the organization.
Lines 9a and 9b—Election Authority Identification Number
If the organization has not been assigned any identification number by any election authority, enter “None.” Otherwise, provide each
identification number assigned and identify the state in which the election authority is located. For a federal identification
number, enter
"Federal" for the state.
Lines 10a and 10b—Qualified State or Local Political Organization
Qualified state or local political organizations (defined below) are exempt from filing Form 8872. If you are claiming this
exemption for the
organization, you must check the "Yes" box and enter the state where the organization files its reports. If not, check the
“No” box.
A qualified state or local political organization is a political organization that meets the following requirements:
- The organization limits its exempt function to the purpose of influencing or attempting to influence the selection, nomination,
election, or
appointment of any individual to any state or local public office or office in a state or local political organization;
- The organization is required under a state law to report to a state agency (and the organization does so) the information
that otherwise
would be required to be reported on Form 8872. The organization will meet this requirement even if the state law does not
require reporting of the
identical information required on the Form 8872, so long as at least the following information is required to be reported
under the state law and is
reported by the organization:
- The name and address of every person who contributes $500 or more in the aggregate to the organization during the calendar
year and the
amount of each contribution, and
- The name and address of every person to whom the organization makes expenditures aggregating $800 or more during the calendar
year, and the
amount of each expenditure.
However, if the state law requires the reporting of (if an individual) the occupation or employer of any person to whom such
expenditures are made,
or the date or purpose of each such expenditure; or, if the state law requires the reporting of (if an individual) the occupation
or employer of any
such contributor or the date of each such contribution, the organization will meet this requirement only if it reports that
additional information to
the state agency;
- The state agency makes the reports filed by the organization publicly available;
- The organization makes the reports filed with the state agency publicly available for public inspection during regular business
hours at the
organization's principal office (and at each of its regional or district offices having at least three paid employees). Contributor
information must
be disclosed to the public; and
- No federal candidate or officeholder controls or materially participates in the direction of the organization, solicits contributions
to the
organization, or directs any of the organization's disbursements.
For additional information, see section 527(e)(5) and Revenue Ruling 2003-49, 2003-20 I.R.B. 903.
Line 11—Caucus or Association
A political organization that is a caucus or association of state or local officials is exempt from filing Form 990. If you
are claiming this
exemption for the organization, you must check the “Yes” box on line 11. If not, check the “No” box.
Line 13—No Related Entities
If there are no related entities, check the “There are no related entities” box and use the “Proceed to Next Step” button.
If there is more than one related entity, use the “Add Entity” button until all related entities are entered, then use the “Proceed to Next
Step” button.
Lines 14a through 14c—Name, Relationship, and Address of Related Entity
List the name, relationship, and address of all related entities. An entity is a related entity if
either 1 or 2 below applies:
- The organization and that entity have (a) significant common purposes and substantial common membership or (b)
substantial common direction or control (either directly or indirectly).
- Either the organization or that entity owns (directly or through one or more entities) at least a 50% capital or profits interest
in the
other. For this purpose, all entities that are defined as related entities under 1 above must be treated as a single entity.
If 1 applies, enter "connected" under relationship. If 2 applies, enter "affiliated" under relationship.
Part V—Officers, Directors, and Highly Compensated Employees
Lines 15a through 15c—Name, Title, and Address
Enter the name, title, and address of all of the organization's officers, members of the board of
directors (i.e., governing body, regardless of name), and highly compensated employees. Highly compensated employees are the five employees
(other than officers and directors) who are expected to have the highest annual compensation over $50,000. Compensation includes
both cash and noncash
amounts, whether paid currently or deferred.
If there is more than one individual required to be listed in Part V, use the “Add Officer” button until all names are entered, then use the
“Proceed to Next Step” button.
You will not be able to reach this step until you have provided all required information. Before moving on to this step,
please review all
information entered to ensure that it is true, correct and complete. Once you have attested to this by entering your name
and using the "Submit Form
8871" button, the information entered will be made available to the public. Form 8453-X is generated when the initial Form
8871 is electronically
filed. Print the Form 8453-X, sign it, and mail it as directed in Where and How to File.
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