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Political Organizations Under Section 527 of the Internal Revenue Code

Description: Political organizations have the primary purpose of influencing federal, state, or local elections and conducting similar activities. Those that qualify under section 527 of the Internal Revenue Code are taxed only on a certain income. Under the Code, 527 organizations are subject to reporting requirements that involve registration, the periodic disclosure of contributions and expenditures, and the annual filing of tax returns. Section 527 organizations must also comply with applicable campaign… more
Date: January 11, 2005
Creator: Lunder, Erika
Partner: UNT Libraries Government Documents Department
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