Tax Information for Political Organizations | |
FEC Filing Required for Some 527 Organizations Overview of FEC "electioneering communcations" filings required for some section 527 exempt organizations. 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. Political Organization Filing and Disclosure File and search for notices and reports filed with the Service 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. Employment Taxes for Exempt Organizations Links to information about employment taxes for tax-exempt organizations. Political Organizations - Resource Materials Resources available on irs.gov concerning tax-exempt political organizations (section 527). |
Page Last Reviewed or Updated: March 26, 2009