Section 527 of the Internal Revenue Code

GPTKB entity

Statements (18)
Predicate Object
gptkbp:instanceOf section of United States federal tax law
gptkbp:appliesTo gptkb:political_party
gptkb:political_action_committees
527 organizations
gptkbp:codifiedIn gptkb:Title_26_of_the_United_States_Code
gptkbp:dateEnacted 1975
gptkbp:defines tax-exempt status for political organizations
gptkbp:enactedBy gptkb:United_States_Congress
https://www.w3.org/2000/01/rdf-schema#label Section 527 of the Internal Revenue Code
gptkbp:imposedBy tax on income not used for political purposes
gptkbp:partOf gptkb:Internal_Revenue_Code
gptkbp:provides tax exemption for income used for political activities
gptkbp:regulates political organizations
gptkbp:requires disclosure of contributions and expenditures
filing of Form 8871
filing of Form 8872
gptkbp:bfsParent gptkb:IRS_Form_8872
gptkbp:bfsLayer 6