Tax Information for Political Organizations




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Tax Information for Political Organizations

IRS Acts to Enforce Reporting and Disclosure by Section 527 Political Groups IR-2004-110 — Initiative includes contacting section 527 political groups that have incomplete, late or heavily amended filings. Filing Requirements 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. New FEC Filing Required for Some 527 Organizations Statutory and regulatory changes enacted in 2002 now require some 527 organizations to file with the Federal Election Commission (FEC), in addition to their IRS filing requirements. Political Organization Filing and Disclosure File and search for notices and reports filed with the Service under IRC section 527. Exemption Requirements A brief description of the requirements for exemption under IRC section 527. Taxable Income A brief explanation of how political organizations are taxed under IRC section 527. Solicitation Notice A brief description of the solicitation notice requirements under IRC section 6113.