527 Political Organizations: Legislation in the 109th Congress Metadata

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  • Main Title 527 Political Organizations: Legislation in the 109th Congress
  • Series Title 109th Congress


  • Author: Cantor, Joseph E.
    Creator Type: Personal
    Creator Info: Specialist in American National Government, Government and Finance Division
  • Author: Lunder, Erika
    Creator Type: Personal
    Creator Info: Legislative Attorney; American Law Division


  • Name: Library of Congress. Congressional Research Service.
    Place of Publication: Washington D.C.


  • Creation: 2006-03-31


  • English


  • Content Description: The 109th Congress is examining the role of groups organized under section 527 of the Internal Revenue Code (IRC) that are involved in federal elections but are not operating under the requirements and restrictions of federal election law. Although such groups only recently emerged into public awareness, in 2004, they were widely seen as major players in the presidential election, with more than $400 million spent seeking to influence the outcome. Strictly speaking, the term “527” refers to a section of the Internal Revenue Code, which was added in 1975 to provide tax-exempt status to federal, state, and local political organizations, as defined in that statute. The controversy over these 527 groups arises from two factors: the different definitions used in federal election law and tax law as to what constitutes election-related activity and, further, the lack of certainty as to what election law itself regulates or may permissibly regulate. This report discusses these groups in detail, as well as related legislation.
  • Physical Description: 29 pages.


  • Legislative Indexing Vocabulary: Elections
  • Legislative Indexing Vocabulary: Political action committees
  • Legislative Indexing Vocabulary: Political parties
  • Legislative Indexing Vocabulary: Politics and government


  • Coverage Date: 2006


  • Name: Congressional Research Service Reports
    Code: CRSR


  • Name: UNT Libraries Government Documents Department
    Code: UNTGD


  • Rights Access: public

Resource Type

  • Report


  • Text


  • CRS Report Number: RL32954
  • Accession or Local Control No: RL32954 2006-03-31
  • Archival Resource Key: ark:/67531/metacrs9384