Filing obligations under Sec. 527 — A flowchart visual

This flowchart presents a streamlined overview of the filing requirements for entities governed by Sec. 527 of the Internal Revenue Code (IRC), which pertains to political organizations. It is designed to help users identify their organization's classification and determine the appropriate forms to file — such as Form 8871, Form 8872 and Form 1120-POL. Whether you're establishing a new political committee or reviewing compliance for an existing entity, this visual resource offers a clear and practical path through the regulatory