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Political Organization Filing Requirements: Public Availability of Forms 990 Filed by Political Organizations

Are Forms 990 filed by tax-exempt political organizations publicly available?

Yes, Forms 990 filed for taxable years beginning after June 30, 2000, including contributor information reported on Schedule B, will be made available for public inspection by the Service. In addition, each political organization must make a copy of these returns, including contributor information reported on Schedule B, available for public inspection during regular business hours at its principal office (and any regional or district offices having at least three paid employees) in the same manner as Internal Revenue Code section 501(c) organizations provide copies of their annual returns.

Additional information:

Page Last Reviewed or Updated: 30-Apr-2013