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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 /polorgs.
Political organizations electronically file this form to notify the IRS: that they are to be treated as a section 527 organization, and. of any material change in the information reported on a previously filed form.
About Form 8872, Political Organization Report of Contributions and Expenditures | Internal Revenue Service.
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