527 organization
type of U.S. tax-exempt organization
A 527 organization or 527 group is a type of U.S. tax-exempt organization organized under Section 527 of the U.S. Internal Revenue Code (26 U.S.C. § 527). A 527 group is created primarily to influence the selection, nomination, election, appointment or defeat of candidates to federal, state or local public office.
Technically, almost all political committees, including state, local, and federal candidate committees, traditional political action committees (PACs), super PACs, and political parties are "527s". However, in common practice the term is usually applied only to such organizations that are not regulated under state or federal campaign finance laws because they do not "expressly advocate" for the election or defeat of a candidate or party.
There are no upper limits on contributions to 527s and no restrictions on who may contribute. There are no spending limits imposed on these organizations. The organizations must register with the Internal Revenue Service (IRS), publicly disclose their donors and file periodic reports of contributions and expenditures.
Because they may not expressly advocate for specific candidates or coordinate with any candidate's campaign, many 527s are used to raise money to spend on issue advocacy and voter mobilization. Examples of 527s are Swift Boat Veterans for Truth, The Media Fund, America Coming Together, the Progress for America Voter Fund, and the Secretary of State Project.
Legal history
Internal Revenue Code section 527 was enacted as part of Public Law No.
Begin with the source’s own compact description: “527 organization” is type of U.S. tax-exempt organization. The dossier treats that line as a proposition to test through organization, type and tax-exempt, not as a finished interpretation.
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The phrase “type of U.S. tax-exempt organization” supplies a clear boundary for inquiry. It also exposes the unanswered questions: who defined that boundary, when it became stable and which sources sit outside it.
Chronology, provenance and viewpoint should be read together before a broad social or political interpretation is accepted. The source revision retrieved here is dated May 25, 2026. The linked authority identifier is Q242712. The Library of Congress control number is sh2004007336. 1 of 1 selected statements include explicit references; 0 carry qualifiers and 0 use preferred rank.
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This entry incorporates text from “527 organization” on English Wikipedia. Contributors are listed in the page history. Text is available under the Creative Commons Attribution-ShareAlike 4.0 License. Selected authority identifiers and statements are retrieved from Wikidata under CC0; their references and qualifiers remain part of the verification path.