Political Organization in the United States
The term “political organization” means a party, committee, association, fund or other organization (whether or not incorporated) organized and operated primarily for the purpose of accepting contributions or making expenditures to influence elections or appointments to public office. 26 U.S.C. §527(e).
Tax Issues in relation of Political Organizations
- FEC Filing Required for Some 527 Organizations (see the IRS website). Overview of FEC “electioneering communications” filings required for some section 527 exempt organizations.
- Filing Requirements (see the IRS website). 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.
- Political Organization Filing and Disclosure (see the IRS website). File and search for notices and reports filed with the Service under IRC section 527.
- Exemption Requirements – Political Organizations (see the IRS website). A brief description of the requirements for exemption under IRC section 527.
- Taxable Income – Political Organizations (see the IRS website). A brief explanation of how political organizations are taxed under IRC section 527.
- Solicitation Notice (see the IRS website). A brief description of the solicitation notice requirements under IRC section 6113.
- Employment Taxes for Exempt Organizations (see the IRS website). Links to information about employment taxes for tax-exempt organizations.
Tax Resource materials
- Tax Information for Political Organizations: Resources for political organizations exempt under Code section 527, including political action committees affiliated with section 501(c) tax-exempt organizations. (see the IRS website).
- Attempts to Influence Judicial Appointments: An article describing the tax treatment of attempts by exempt organizations to influence judicial appointments. (see the IRS website).
- Common Tax Law Restrictions on Activities of Exempt Organizations: A chart comparing seven federal tax law attributes of five common types of tax-exempt organizations, including the extent to which they engage in political activity. (see the IRS website).
- Revenue Ruling 2004-6, 2004-4 I.R.B. 328: Clarifying the tax implications of political activities by section 501(c)(4) social welfare organizations.