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452 bytes added ,  10:13, November 16, 2012
merge material from 527 organization
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'''527 groups''' are political organizations that have no limits on how much they can spend in political campaigns and, most importantly, no limits on how much one can donate to them.  Unlike candidates and PACs, which are limited in how much they can raise from one person, contributions to 527 groups are unlimited.
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A '''527 group''' is a non-profit group organized to raise money for political activities including voter mobilization efforts, issue advocacy, etc., which is tax-exempt under Section 527 of the [[Internal Revenue Code]].
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527 groups are political organizations that have no limits on how much they can spend in political campaigns and, most importantly, no limits on how much one can donate to them.  Unlike candidates and PACs, which are limited in how much they can raise from one person, contributions to 527 groups are unlimited.
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These organizations must report their contributions and expenditures to the Internal Revenue Service (IRS).  
    
"Money donated to 527 groups -- the name comes from the section of the federal tax code under which the organizations operate -- must be disclosed under election law. Unlike contributions to candidates or major parties, there are no limits on what an individual can give."<ref name="wp">http://www.washingtonpost.com/wp-dyn/content/article/2006/05/31/AR2006053101999.html</ref>
 
"Money donated to 527 groups -- the name comes from the section of the federal tax code under which the organizations operate -- must be disclosed under election law. Unlike contributions to candidates or major parties, there are no limits on what an individual can give."<ref name="wp">http://www.washingtonpost.com/wp-dyn/content/article/2006/05/31/AR2006053101999.html</ref>
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<references/>
 
<references/>
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==External links==
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*[http://projects.publicintegrity.org/527/default.aspx?act=faq The Centre for Public Integrity: 527 FAQs]
 
[[Category:Political Organizations]]
 
[[Category:Political Organizations]]
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