Federal Tax Regulation - IRS Regulations
Political parties, campaign committees for candidates for federal, state or local office; and political committees are all political organizations subject to tax under Internal Revenue Code ("IRC") section 527.
Recently enacted legislation altered tax filing requirements for certain political organizations that have tax-exempt status under section 527 of the IRC. The law significantly reduces filing requirements for state and local organizations that already disclose certain information to state agencies, and relieves some organizations from filing annual information tax or exempt organization information returns.
For additional information regarding filing requirements for political organizations subject to tax under IRC section 527, review the documents available below and visit www.irs.gov/polorgs
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- Tax Information for Political Organizations
- 4/29/03 - New Section 527 Revenue Ruling (pdf,34kb)
- 11/21/02 - IRS Outlines Revised Filing Requirements for 527 Political Organizations(pdf,102kb)
- 11/2002 - Section 527 Political Organizations Revised Tax Filing Requirements(pdf,102kb)