IRS Information & Announcements
On July 9, 2003, the IRS announced the launch of its Political Organization Filing and Disclosure Website.
The website makes it easy for political organizations to electronically file required documents and greatly improves the public's access to them. It was developed to reflect the changes required by Public Law 107-276 (November 2002).
On that site, you can electronically file, as well as search for and view submitted forms (both paper and electronic filings):
- Form 8871, Political Organization Notice of Section 527 Status
- Form 8872, Political Organization Report of Contributions and Expenditures
The links above connect to the online database of public filings by Section 527 political organizations. It contains all electronic filings made by 527 organizations. Paper filings go back to January 2012.
Older Announcements
Revenue Ruling 2003-49 provides questions and answers relating to the reporting and disclosure requirements for political organizations described in section 527 of the Internal Revenue Code, as amended by Pub. L. 107-276. This new law made changes with respect to:
- notice of status,
- periodic reports of contributions and expenditures, and
- annual returns.
This Revenue Ruling supercedes Revenue Ruling 2000-49. The new Revenue Ruling will appear in the 2003-20 IRB published on May 19, 2003.
- Revenue Ruling 2003-49 in PDF. (What is PDF?)
All questions and requests for interpretation or advice should be directed to the Internal Revenue Service's Exempt Organizations Customer Account Services. Call toll free 1-877-829-5500. Assistance is available from 8:00am to 6:30pm EST, Monday through Friday.