Political organizations must use Form
8871 to notify the IRS that the organization is to be treated as a
tax-exempt section 527 organization. The IRS is required to make
publicly available on the Internet and at its offices a list of the
organizations that file Form 8871 (including the organization’s
mailing address, email address, custodian of records, and contact
person as shown on Form 8871). Political organizations must also
use Form 8871 to notify the IRS of any material change in the
information reported on a previously filed Form 8871. Form 8453-X
must be submitted when electronically submitting Form
8871.
US Code:
26
USC 527 Name of Law: Political organizations
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.