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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).

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:

  1. notice of status,
  2. periodic reports of contributions and expenditures, and
  3. 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.

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.