527 Organization

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527 Organization

A tax exempt organization in the United States dedicated to supporting or opposing candidates for political office or advocating or opposing certain issues. For example, a 527 organization may be formed to campaign for or against banking regulation. Unless a 527 promotes or denigrates a specific candidate, there are no limits on its contributions or spending. However, 527s must publish the names of their contributors as well as the donations they make.

Mentioned in ?

Form 990 or 990-EZ (Schedule C)

References in periodicals archive ?

See FEC Filing Required for Some 527 Organizations, IRS,

Parting the dark money sea: exposing politically active tax-exempt groups through FEC-IRS hybrid enforcement

Congress also imposed significant disclosure burdens enforced by stiff penalties on section 527 organizations, thus mandating a cost to being described as a political organization.

Political activity limits and tax exemption: a Gordian's knot

This system is not only unwieldy to access, but also fails to account for political contributions made to 501(c)(4) and 527 organizations and to third parties such as trade associations, for which no contribution limits exist and no company disclosure is legally required.

Communicating voluntary disclosure of corporate political spending

They may not set up Section 527 organizations, which include political action committees (PACs).

With election around the corner, charities must tread carefully

527 organizations as well as some insight into allowable political activities for other tax-exempt organizations.

Allowable political activities and reporting requirements for tax-exempt entities

Other issues, such as 527 organizations and the Federal Election Commission, may also be addressed.

Campaign finance: potential legislative and policy issues for the 111th Congress

10) Soon after the Court's decision in McConnell, the FEC resurrected its Furgatch-like definition of "express advocacy" in the context of numerous enforcement actions against 501(c)(4) organizations and so-called 527 organizations that had been active in the 2004 presidential election but that refused to comply with federal "political committee" requirements and restrictions.

Wisconsin Right to Life and the resurrection of Furgatch

by 527 organizations and can uncover both donations and expenditures.

Show us your money: halting the use of trade organizations as covert conduits for corporate campaign contributions

org and Swiftboat Veterans for Truth, but they may not know about the 527 organizations in their communities and states that are dedicated to electing members of a political party or pushing an initiative or proposition.

Use public records to cover candidates and contributors

Section 527 organizations have long existed under federal law, but recently became a popular place for individuals, corporations, unions and other groups to donate large sums for a wide range of electioneering activity.

Campaign finance reform: "527s" emerge to new prominence

Many commentators think that public financing of elections, across-the-board elimination of cash spigots like the 527 organizations, and other reforms would help, but the results are hardly guaranteed.

Trashing the greens: reports of environmentalism's "death" may be exaggerated

In fact, those volunteer efforts were substantial enough to cause the Kerry-Edwards campaign and Democratic-oriented 527 organizations such as Moveon.