FACTOID # 25: If you're tired of sitting in traffic on your way to work, move to North Dakota.
 
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This article is about the year. 527 groups are political organizations in the US.


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527 group - Wikipedia, the free encyclopedia (555 words)
A 527 group, named after a section of the United States tax code, is a tax-exempt organization that is created primarily to influence the nomination, election, appointment or defeat of candidates for public office.
Although candidate committees and political action committees are also created under Section 527 of the Internal Revenue Code, the term is generally used to refer to political organizations which are not regulated by the Federal Election Commission or a state elections commission and not subject to the same contribution limits as PACs.
Because 527 organizations are not regulated by the Federal Elections Commission, they may not make expenditures to directly advocate the election or defeat of any candidate for federal elective office.
Tax Information for Political Organizations (224 words)
Statutory and regulatory changes enacted in 2002 now require some 527 organizations to file with the Federal Election Commission (FEC), in addition to their IRS filing requirements.
Political parties; campaign committees for candidates for federal, state or local office; and political action committees are all political organizations subject to tax under IRC section 527 and may have filing requirements with the Service.
A brief description of the requirements for exemption under IRC section 527.
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