= 527s = '''527s''' are tax-exempt organizations. Many political organizations registered as 527s are called [[UnitedStates/ElectionPolicy/PoliticalActionCommittees|political action committees]]. Colloquially, only political organizations that evade the "express advocacy" legal definition are called 527s. <> ---- == Description == Section 527 is an [[UnitedStates/InternalRevenueService|IRS]] registration for tax-exempt organization. ---- == History == [[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. 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'''. 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]] ---- CategoryRicottone