Order Code RS20918
Updated June 10, 2005
CRS Report for Congress
Received through the CRS Web
Timing of Election Activity Reporting
Requirements: Chart Comparing Reporting
under the IRC and FECA
Erika Lunder
Legislative Attorney
American Law Division
Summary
This report consists of a chart comparing the timing of election activity reporting
requirements imposed on section 527 political organizations by the Internal Revenue
Code and those imposed on political committees by the Federal Election Campaign Act.
The reporting requirements are similar, although the agency to whom the organization
reports may be different.
The definition of political committee in the Federal Election Campaign Act (FECA)1
and the definition of political organization in section 527 of the Internal Revenue Code
are remarkably similar, but they do not perfectly coincide. While all political committees
are section 527 political organizations, some political organizations do not fit the
definition of political committee. For example, organizations that are involved solely in
state or local election activity are section 527 political organizations but are not political
committees under FECA.
All section 527 political organizations, including political committees, must report
certain tax-related information to the Internal Revenue Service (IRS). Other information,
such as disclosure of expenditures and contributions, is reported to either the IRS or the
Federal Election Commission (FEC) depending on whether the political organization is
also a political committee. Those that are political committees report to the FEC, while
political organizations that are not political committees report to the IRS.
The following chart compares the timing of the election activity reporting
requirements imposed by the Federal Election Campaign Act and the Internal Revenue
Code. For a chart comparing the contents of the various IRS forms, see CRS Report
RL30877. IRS Forms 8871 and 8872 are modeled on FEC Forms 1 and 3.
1 2 U.S.C. § 431(4).
Congressional Research Service ˜ The Library of Congress

CRS-2
Timing of Election Activity Reporting Requirements
under the IRC and FECA
527 Organizations that are
527 Organizations that are Political
not Political Committees
Committees under FECA
Notice of
Report to IRS within 24 hours
Report to FEC within 10 days of
Formation
of formation.
appropriate triggering event.2
IRS Form 88711
FEC Form 1
Annual
IRS Form 990 to IRS3
Exempt from requirement.
Information Return
Due 15th day of the fifth month
after the close of the taxable
year (May 15 for calendar
year organizations)
Annual Tax Return
IRS Form 1120-POL to IRS4
Due 15th day of the third month after the close of the taxable year (March
15 for calendar year organizations)
Periodic
IRS Form 8872 to IRS.5
FEC Form 3 to FEC for House
Disclosure of
candidate committees; to Secretary of the
Contributions and
Organization elects one of two
Senate for Senate candidate committees;
Expenditures
schedules: monthly or non-
to the FEC for Presidential candidate
during Election
monthly.
committees; to the FEC for non-candidate
Year
If monthly: 12 filings. Due by
committees (e.g., parties and political
the 20th day after the end of
action committees).
each month, except: for
October, a pre-general
Congressional candidate committees: 6
election report must be filed
filings. Quarterly reports due by the 15th
no later than twelfth day
day after the end of the calendar quarter,
before (or posted by registered
except that the final quarterly report is
or certified mail no later than
due January 31.
the fifteenth day before) the
A pre-election report covering a period
election, with information
ending 20 days before the election. The
complete as of the twentieth
report must be filed “not later than the
day before the election;6 for
twelfth day before (or posted by
November, a post-general
registered or certified mail not later than
election report must be filed
the fifteenth day before) any election....”
no later than the thirtieth day
A post-general election report is due 30
after the election, with
days after the election and must cover
information complete as of the
activity through 20 days after the
twentieth day after the
election.
election; and the December
report is filed by January 31
Presidential candidate committees (with
as part of the year-end report.
actual or anticipated receipts or
expenditures of over $100,000 during the
If non-monthly: 6 filings. Due
year): 12 monthly filings due by the 20th
by the 15th day after the last
day after the end of each month. In lieu of
day of quarter, except that the
the reports due in November and
final quarterly report is due
December, the committee must file a pre-
January 31 as part of the year-
election report covering a period ending
end report. If the organization
20 days before the election. A post-
makes a contribution or
general election report is due 30 days

CRS-3
527 Organizations that are
527 Organizations that are Political
not Political Committees
Committees under FECA
expenditure in connection
after the election including activity
with a federal election, it must
through 20 days after the election. The
file a pre-election report
final monthly report is consolidated with
covering a period ending 20
the year end report and due no later than
days before the election,
January 31.
including the general election
If the committee does not anticipate
and any primaries. The report
receiving contributions or making
must be “filed not later than
expenditures of at least $100,000, then
the twelfth day before (or
the committee files four quarterly reports,
posted by registered or
a pre-election report, and a post-general
certified mail not later than
report.
the fifteenth day before) any
election...”7 A post-general
Political committees other than
election report is due 30 days
authorized candidate committees (e.g.
after the election including
PACs and parties): Committee elects
activity through 20 days after
one of two schedules: monthly or non-
the election.
monthly. Political parties must file
according to the monthly schedule.
Schedules for filing are identical to those
for 8872 filings with IRS.
Periodic
If on a monthly schedule for
House or Senate candidate committees:
Disclosure of
election years, must continue
Quarterly, due by the 15th day after the
Contributions and
on monthly schedule with
close of each calendar quarter, with the
Expenditures
reports due by the 20th day
fourth quarter due by January 31 of the
during Non-
after the end of each month,
following year.
Election Years
but December report is due
January 31 (part of year-end
Presidential candidate committees:
report).
choice of monthly filings due on the 20th
day after the close of each month or
If on a non-monthly schedule
quarterly filings due by the 15th day after
for election years, must file 2
the close of each calendar quarter.
reports, each covering half a
year.
Political committees other than
authorized candidate committees (e.g.
PACs and parties):
If on a monthly
schedule, reports due by the 20th day after
the end of each month and December
report due January 31.
If on a non-monthly schedule, must file 2
reports, each covering half a year, due
July 31 and January 31.
Disbursements for
FEC Form 9 to FEC
Electioneering
Due by 11:59 p.m Eastern Standard/Daylight Time of the day after the date
Communications
on which the communication is publicly distributed for the first time,
aggregating more
provided the $10,000 threshold is reached. Due by 11:59 p.m. ES/DT of
than $10,000
the days following the dates of public distribution of later communications
during a Calendar
whenever the costs bring subsequent aggregate disbursement totals to more
Year
than $10,000.

CRS-4
1. IRC § 527 political organizations do not have to file a Form 8871 if they report to the FEC as a
political committee, anticipate annual gross receipts of less than $25,000, or are political committees
of a state or local candidate or state or local committees of a political party.
2. The appropriate triggering event depends on the type of political committee. For principal
campaign committees, it is the candidate’s designation of the committee on the Statement of
Candidacy (FEC Form 2); for committees sponsored by corporations, labor organizations or trade
associations, it is the committee’s establishment; for local party committees, it is meeting one of three
contribution or expenditure thresholds; and for other political committees, it is receiving
contributions or making expenditures in connection with a federal election aggregating in excess of
$1,000 during a calendar year.
3. IRC § 527 organizations with gross receipts of at least $25,000 ($100,000 if a qualified state or
local political organization) are required to file annual information returns with the IRS. However,
an IRC § 527 organization does not have to file an information return if it is:
! required to report to the FEC as a political committee,
! a state or local committee of a political party,
! a political committee of a state or local candidate,
! a caucus or association of state or local officials,
! an authorized committee of a candidate for federal office under FECA § 301(6),
! a national committee of a political party under FECA § 301(14) , or
! a congressional campaign committee of a political party committee.
4. All IRC § 527 organizations with more than $100 of taxable income, including those reporting
to the FEC, as political committees are required to file annual tax returns with the IRS.
5. IRC § 527 organizations do not have to file Form 8872 with the IRS if they:
! are required to report to the FEC as political committees,
! have annual gross receipts of less than $25,000,
! are state or local committees of a political party,
! are political committees of state or local candidates, or
! are qualified state or local political organizations that are required to report similar
information to a state.
Additionally, the requirement does not apply to independent expenditures (i.e., expenditures that
expressly advocate for a candidate but are made without the candidate’s cooperation). Organizations,
other than political committees, that make independent expenditures aggregating more than $250
during a year must report them to the FEC, using FEC Form 5 or a signed statement. The
expenditures are reported on a quarterly basis, with special rules for pre-general and post-general
election reports. Political committees report the expenditures on Form 3 (see chart).
6. This language is taken from FECA and does not appear to take into account the rule in IRC §
7502, that timely mailing (by ordinary mail) is timely filing.
7. See note 6.