Section 527 political organizations

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:political_party
gptkbp:canAccept	unlimited contributions
gptkbp:canBe	national, state, or local organizations
gptkbp:cannotCoordinateWith	candidate campaigns
gptkbp:compatibleWith	federal income tax on political activities
gptkbp:country	gptkb:United_States
gptkbp:establishedIn	1975
https://www.w3.org/2000/01/rdf-schema#label	Section 527 political organizations
gptkbp:includes	gptkb:Super_PACs gptkb:issue_advocacy_groups gptkb:political_action_committees_(PACs) party committees
gptkbp:mustFile	gptkb:Form_990 gptkb:Form_8871 gptkb:Form_8872
gptkbp:mustNot	expressly advocate for election or defeat of a candidate (if not registered as a PAC)
gptkbp:namedAfter	gptkb:Section_527_of_the_Internal_Revenue_Code
gptkbp:participatedIn	issue advocacy voter mobilization get-out-the-vote efforts
gptkbp:purpose	influence selection, nomination, election, appointment, or defeat of candidates to federal, state, or local public office
gptkbp:regulates	gptkb:Internal_Revenue_Service
gptkbp:relatedLegislation	gptkb:Bipartisan_Campaign_Reform_Act gptkb:Federal_Election_Campaign_Act
gptkbp:reportsTo	contributions over $200 expenditures over $500
gptkbp:requiresDisclosureOf	must disclose donors and expenditures
gptkbp:subject	gptkb:IRS_regulations state campaign finance laws
gptkbp:taxStatus	exempt from federal income tax on contributions received taxed on income from other activities
gptkbp:bfsParent	gptkb:IRS_Form_8872
gptkbp:bfsLayer	6