To notify the IRS that it is claiming tax-exempt status, the organization must file Form 8871, Political Organization Notice of Section 527 Status. Form 8871 must be filed electronically at the IRS website, at IRS.gov/polorgs. After electronically submitting Form 8871, the political organization must print, sign, date, and send Form 8453-X, Political Organization Declaration for Electronic Filing of Notice of Section 527 Status, to Internal Revenue Service, Ogden, UT 84201. Upon receipt of the Form 8453-X, the IRS will send the organization a username and password that must be used to file an amended or final Form 8871 or to electronically file Form 8872. To search for and view notices filed with the IRS under section 527, see Political Organization Filing and Disclosure.
