IR-2004-126, October 14, 2004

FILING DEADLINES NEAR FOR SECTION 527 POLITICAL ORGANIZATIONS 

WASHINGTON � The Internal Revenue Service today reminded tax-exempt
political organizations that filing deadlines are approaching for
disclosure statements prior to the Nov. 2 election date. Information on
2004 political contributions and expenditures will be available for public
inspection on the IRS website.

Certain political organizations that are tax exempt under Section 527 of
the Internal Revenue Code are required to file Form 8872, Report of
Contributions and Expenditures. Organizations have the option of filing
either monthly or quarterly.

For quarterly filers, the third quarter report is due Oct. 15.
Organizations filing monthly reports must submit their September
information by Oct. 20. A pre-election report for both quarterly and
monthly filers is due Oct. 21, or Oct. 18 if the report is sent by
registered or certified mail.

The October filings are the last reports that will be available to the
public prior to the Nov. 2 election. A post-election report will be due on
Dec. 2.

For more details about the filing requirements for political
organizations, including the exceptions from filing Form 8872, visit the
Political Organizations page of the IRS web site at www.irs.gov/polorgs
and Fact Sheet 2002 13.


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