What This Notice Means

CP249C goes to a section 527 political organization. The organization filed Form 8871, its notice of section 527 status, but the IRS hasn't received Form 8872, Political Organization Report of Contributions and Expenditures, for the period shown on the notice.

A political organization that has filed Form 8871 is required to file Form 8872 unless it is a qualified state or local political organization (QSLPO). The notice asks you to either file the report or tell the IRS why you don't have to.

CP249C is part of a series. CP249A goes to organizations that haven't filed Form 8871. CP249B goes to organizations that filed Form 8872 late.

What to Do

  • Return the Response form. Complete, sign and date it, and mail it with any supporting documents so the IRS receives it by the date on the notice.
  • If you're required to file, file Form 8872 immediately. Check the box saying you're filing late and explain why. Include a copy of the completed Form 8872, or only its first page if you filed electronically.
  • If you already filed, check that box and give the name, EIN, address, report type and date filed, so the IRS can match it.
  • If you aren't required to file, check the reason that applies, such as QSLPO status or that the organization has terminated and filed an amended Form 8871. To claim QSLPO status, file an amended Form 8871 electronically.
  • If you lost the username and password you received when you filed Form 8871, say so on the Response form.

If You Don't Respond

Penalties may apply. The penalty for failing to file Form 8872 is figured on the contributions and expenditures that weren't properly reported, so it can be large. The IRS may waive it if the late filing was due to reasonable cause. That is why the Response form asks for your explanation. The IRS will notify you separately if it requires payment or selects the report for examination.

Keep a Record

Keep a copy of the notice, the Response form and everything you send. If you mail the response, use certified mail so you can prove when it arrived.

If your organization received a CP249C notice and you want help with the response or a penalty, call us at (813) 229-7100.