|
Size: 1317
Comment:
|
← Revision 4 as of 2024-06-21 17:22:03 ⇥
Size: 1575
Comment: Link
|
| Deletions are marked like this. | Additions are marked like this. |
| Line 15: | Line 15: |
| Section 527 is an [[UnitedStates/InternalRevenueService|IRS]] registration for tax-exempt organization. |
|
| Line 21: | Line 23: |
| Internal Revenue Code section 527 was produced in 1975. The legal standard at the time was that government can only regulate political parties, political candidates, and political organizations that "expressly advocate" for a candidate. As long as 527s avoid activities that fall under that legal definition, they are largely free of regulation. | [[UnitedStates/InternalRevenueService|Internal Revenue Code]] section 527 was produced in 1975. The legal standard at the time was that government can only regulate political parties, political candidates, and political organizations that "expressly advocate" for a candidate. As long as 527s avoid activities that fall under that legal definition, they are largely free of regulation. |
| Line 23: | Line 25: |
| The [[UnitedStates/ElectionPolicy/McCainFeingoldAct|McCain-Feingold Act]] regulated any political speech leading up to an election, regardless of any "express advocacy" legal definition. This was upheld in '''McConnell v. Federal Election Commission'''. | The [[UnitedStates/ElectionPolicy/McCainFeingoldAct|McCain-Feingold Act]] regulated any political speech leading up to an election, regardless of any "express advocacy" legal definition. This was upheld in '''!McConnell v. Federal Election Commission'''. |
| Line 25: | Line 27: |
| Between '''EMILY's List v. Federal Election Commission''' (2009), '''Citizens United v. Federal Election Commission''' (2010), and '''Speechnow.org v. Federal Election Commission''' (2010), the regulations on organizations that operate independent expenditures were thrown out. | Between '''EMILY's List v. Federal Election Commission''' (2009), '''Citizens United v. Federal Election Commission''' (2010), and '''Speechnow.org v. Federal Election Commission''' (2010), the regulations on organizations that operate "independent expenditures" were thrown out. ---- == See also == [[https://projects.propublica.org/527-explorer|ProPublica's 527 explorer]] |
527s
527s are tax-exempt organizations.
Many political organizations registered as 527s are called political action committees. Colloquially, only political organizations that evade the "express advocacy" legal definition are called 527s.
Contents
Description
Section 527 is an IRS registration for tax-exempt organization.
History
Internal Revenue Code section 527 was produced in 1975. The legal standard at the time was that government can only regulate political parties, political candidates, and political organizations that "expressly advocate" for a candidate. As long as 527s avoid activities that fall under that legal definition, they are largely free of regulation.
The McCain-Feingold Act regulated any political speech leading up to an election, regardless of any "express advocacy" legal definition. This was upheld in !McConnell v. Federal Election Commission.
Between EMILY's List v. Federal Election Commission (2009), Citizens United v. Federal Election Commission (2010), and Speechnow.org v. Federal Election Commission (2010), the regulations on organizations that operate "independent expenditures" were thrown out.