To be exempt, a political organization must give notice electronically to the Service that it is a political organization described in Internal Revenue Code section 527, unless an exception applies. An organization must file an amended notice within 30 days after the occurrence of a material change in the information reported, and a final notice upon termination of the organization. All electronic notices are filed at the IRS Political Organizations Filing and Disclosure page. Additional information Contents of Form 8871 Form 8871 instructions PDF Publication 4216, Political Organization Filing and Disclosure Filing Process User Guide PDF
