Low dielectric materials and films comprising same have been identified for improved performance when used as interlevel dielectrics in integrated circuits as well as methods for making same. In certain embodiments of the invention, there is provided a low-temperature process to remove at least a portion of at least one pore-forming material within a composite film thereby forming a porous film. The pore-forming material may be removed via exposure to at least one energy source, preferably an ultraviolet light source, in a non-oxidizing atmosphere.