Who must file Form 1120-POL?
4.3k views |
Last modified 9/29/2020 9:21:34 AM EST
Applicable To
990-PF
990-N
990-EZ
990
8868
1120-POL
Form 1120-POL must be filed by political organizations irrespective of its tax-exempt status if the organization is subjected to political organization taxable income that exceeds $100 for a taxable year.
Tax-exempt organizations that are not considered as political organizations must also file Form 1120-POL if they are treated as having political organization taxable income and it exceeds $100 for a taxable year.