The new site allows political organizations to electronically file their notices and reports as required by law and allows the public to view, search or download the entire data base of electronic filings by political organizations. The public can learn contributors' names, contribution amounts and contribution dates as well as review a list of expenditures by the political organization.

"It's a major step in our efforts to make these documents available for public scrutiny and to make it easier for organizations to meet their legal obligation to file electronically," said IRS Commissioner Mark W. Everson.

The new Political Organizations Filing and Disclosure Web site was developed to reflect congressional changes in November 2002 intended to ensure that political organizations with tax exempt status, also known as Section 527 political organizations, disclose essential information on a timely basis. It replaces the prior filing and search site that was developed in 2000 in response to earlier legislation. 

Intended to be more user-friendly and simpler to navigate, the site contains two major components: The Political Organization Filing Center and the Political Organization Disclosure Page. 

The features of the Filing Center include electronic filing of Form 8871 and Form 8872, and the ability to save data so it can be viewed or completed at a later date.

The Disclosure Page has greatly improved search and download capabilities, according to Steven T. Miller, Director of Exempt Organizations. "We heard the public's concerns about the limitations of these features on the former site.  With this new site we can now offer an improved tool to support public disclosure of political activity, allowing for a better informed public."  

The Political Organization Disclosure Page can be used to search paper and electronic filings of Forms 8871 and Forms 8872, as well as paper filings of Form 990, Return of Organization Exempt from Income Tax, filed by political organizations. Searches of paper filings are limited, but the system alerts the user to the boundaries of any search and gives tips on how to achieve the best results. In addition to the search capabilities, a user can download the entire database of electronically submitted Forms 8871 and Forms 8872. 

During the initial transition to the new Political Organization Filing and Disclosure Web site, all electronic filings of forms are available to be searched, but only paper filings posted by June 13, 2003, are searchable. The remaining forms will be available shortly. 

"From this point forward, however, the new Filing and Disclosure Website will capture all of the information electronically filed by political organizations, significantly expanding the range and amount of searchable information," Miller said.