Form 8871 is filed by political organizations to notify the IRS that they should be treated as a section 527 organization for tax purposes. This form is the result of the new law passed by congress and signed into effect by President Clinton on July 1st. Under this new law any political organization that was formed prior to June 30th, 2000 and wants to be treated as a section 527 organization then it must file form 8871 within one month by July 31st, 2000. Any political organization that forms after June 30th, 2000 must file within 24 hours.
This applies to all political organizations that want to apply for section 527 statuses. Following are some exceptions for political organizations that dont have to file form 8871:
(source: IRS website, www.irs.gov)