Answer: The form of U.S. tax-free organizing under section 527 of the US Internal Revenue Code (26 U.S.C. § 527) is a 527 association or 527 community. A 527 party is formed with the primary goal of influencing candidate selection, candidacy, voting, appointment, or loss for federal, state, or local public office.
A 527 organization or 527 group is a type of U.S. tax-exempt organization organized under Section 527 of the U.S. Internal Revenue Code (26 U.S.C. § 527). A 527 group is created primarily to influence the selection, nomination, election, appointment or defeat of candidates to federal, state or local public office.
