A 527 group is a type of tax-exempt organization named after a section of the United States tax code, created primarily to influence the nomination, election, appointment or defeat of candidates for public office. Although candidate committees and political action committees are also created under Section 527 of the Internal Revenue Code, the term is generally used to refer to political organizations which are not regulated by the Federal Election Commission or a state elections commission and not subject to the same contribution limits as PACs. Lobbying in the United States targets the United States Senate, the United States House of Representatives, and state legislatures. ... In the United States, a political action committee, or PAC, is the name commonly given to a private group organized to elect or defeat government officials in order to promote legislation, often supporting the groups special interests. ... Campaign finance in the United States is the financing of electoral campaigns at the federal, state and local levels. ... It has been suggested that this article or section be merged into Campaign finance. ... Agriculture is a major industry in the United States and the country is a net exporter of food. ... Labor unions in the United States today function as legally recognized representatives of workers in numerous industries, but are strongest among public sector employees such as teachers and police. ... Software lobbying groups aim to influence a governments technology policy decisions on behalf of their members. ... Spontaneous: Miscarriage Law and society Abortion by country Conscience · Buffer zones Minors · Paternal rights Abortion case law: R v Davidson R. v. ... A leadership PAC in U.S. politics is a political action committee that can be established by a member of Congress to support other candidates. ... This article or section does not adequately cite its references or sources. ... Gun politics is an especially contentious topic in the United States. ... A tax exemption is an exemption to the tax law of a state or nation in which part of the taxes that would normally be collected from an individual or an organization are instead foregone. ... The Internal Revenue Code (or IRC) (more formally, the Internal Revenue Code of 1986, as amended) is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in the United States), payroll taxes, gift taxes, estate taxes... Nomination is part of the process of selecting a candidate for either election to an office, or the bestowing of an honor or award. ... An election is a decision making process where people choose people to hold official offices. ... In the United States, a political action committee, or PAC, is the name commonly given to a private group organized to elect or defeat government officials in order to promote legislation, often supporting the groups special interests. ... The Internal Revenue Code (or IRC) (more formally, the Internal Revenue Code of 1986, as amended) is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in the United States), payroll taxes, gift taxes, estate taxes... The Federal Election Commission (FEC) is an independent regulatory agency created in 1975 by Congress to administer and enforce campaign finance legislation in the United States. ... In the United States, a political action committee, or PAC, is the name commonly given to a private group organized to elect or defeat government officials in order to promote legislation, often supporting the groups special interests. ...

Current legislation

Congress is currently considering new limits on 527s (comment on bill, analysis of bill.)

Because 527 organizations do not make expenditures to directly advocate the election or defeat of any candidate for federal elective office they avoid regulation by the Federal Elections Commission. The line between issue advocacy and candidate advocacy is the source of heated debate and litigation. The Federal Election Commission (FEC) is an agency created to administer and enforce the Federal Election Campaign Act of 1975 (FECA), the statute that regulates the financing of federal elections in the United States. ... A lawsuit is a civil action brought before a court in order to recover a right, obtain damages for an injury, obtain an injunction to prevent an injury, or obtain a declaratory judgment to prevent future legal disputes. ...

Many 527s are run by special interest groups and used to raise unlimited amounts of money to spend on issue advocacy and voter mobilization.

Examples of 527s include Americans for Dr. Rice, Americans for Honesty on Issues, Swift Boat Veterans for Truth, Texans for Truth, The Media Fund, America Coming Together, the Moveon.org Voter Fund, the Progress for America Voter Fund, and the November Fund. Americans For Rice is a 527 political organization dedicated to drafting Secretary of State Condoleezza Rice as the 2008 Republican presidential nominee. ... There are very few or no other articles that link to this one. ... Swift Vets and POWs for Truth, formerly known as the Swift Boat Veterans for Truth (SBVT), is an organization of American Swift boat veterans and former prisoners of war of the Vietnam War, formed during the 2004 presidential election campaign. ... Texans for Truth (TfT) is a political advocacy organization, registered under Section 527 of the United States tax code, formed to oppose George W. Bushs re-election efforts in the 2004 presidential election. ... The Media Fund is a 527 Group, active in U.S. politics, which was supporting John Kerrys campaign for President. ... America Coming Together, commonly abbreviated ACT, is a 527 committee dedicated to get-out-the-vote activities. ... MoveOn. ...

During April of 2004, the Federal Elections Commission (FEC) held hearings to determine whether or not 527s should be regulated under campaign finance rules; see campaign finance reform for additional details. In May, they decided to delay any ruling for an additional 90 days, almost certainly pushing it past the 2004 presidential election. 2004 (MMIV) was a leap year starting on Thursday of the Gregorian calendar. ... The Federal Election Commission (FEC) is an agency created to administer and enforce the Federal Election Campaign Act of 1975 (FECA), the statute that regulates the financing of federal elections in the United States. ... Campaign finance refers to the means by which money is raised for election campaigns. ... It has been suggested that this article or section be merged into Campaign finance. ... Presidential election results map. ...

2004 election controversy

Under federal election law, coordination between an election campaign and a 527 group is not allowed. The heavy spending of key 527 groups to attack presidential candidates brought complaints to the Federal Elections Commission of illegal coordination between the groups and rival political campaigns. These formal complaints included:

• On May 5, 2004, the Republican National Committee accused MoveOn.org, The Media Fund, America Coming Together and America Votes of coordinating their efforts with the John Kerry campaign.

• On August 20, 2004, John Kerry's campaign accused Swift Boat Veterans for Truth of coordinating their efforts with the George W. Bush campaign.

Several people who are involved with both organizations have removed themselves to avoid the appearance of conflict. Attorney Benjamin Ginsberg pointed out that it was not uncommon or illegal for lawyers to represent campaigns or political parties while also representing 527 groups. For example, Washington attorney Joe Sandler simultaneously represents the Democratic National Committee and a 527 group airing anti-Bush ads, the MoveOn.org Voter Fund. Bush/Cheney, 2004 campaign manager Ken Mehlman is the current chairman of the RNC. The Republican National Committee (RNC) provides national leadership for the Republican Party of the United States. ... A group of MoveOn volunteers helped the get-out-the-vote drive in Cincinnati in the run-up to the 2004 U.S. presidential election. ... The Media Fund is a 527 Group, active in U.S. politics, which was supporting John Kerrys campaign for President. ... America Coming Together, commonly abbreviated ACT, is a 527 committee dedicated to get-out-the-vote activities. ... America Votes is a 527 group non_partisan political organization formed in July 2003 made up of a coalition of grassroots political groups to coordinate their work in the swing states on the 2004 presidential election. ... To meet Wikipedias quality standards, this article or section may require cleanup. ... To meet Wikipedias quality standards, this article or section may require cleanup. ... Swift Vets and POWs for Truth, formerly known as the Swift Boat Veterans for Truth (SBVT), is an organization of American Swift boat veterans and former prisoners of war of the Vietnam War, formed during the 2004 presidential election campaign. ... This article is about the presidential campaign of George W. Bush, the incumbent President of the United States and victor of the 2004 Presidential Election. ... Former Vermont Governor Dr. Howard Dean is the current Chairman of the DNC. The Democratic National Committee (DNC) is the principal campaign and fund-raising organization affiliated with the United States Democratic Party. ... A group of MoveOn volunteers helped the get-out-the-vote drive in Cincinnati in the run-up to the 2004 U.S. presidential election. ...

Top 20 527 groups, 2004 election cycle

Some of these listings identify a parent organization that has created a 527 group but that also engages in many nonpolitical activities. Democratic/liberal leaning groups are highlighted in blue, Republican/conservative leaning groups are highlighted in pink. The Democratic Party is one of two major political parties in the United States, the other being the Republican Party. ... // Usage of the word Liberal In the United States, the common meaning of liberal has changed over time. ... The Republican Party, often called the GOP (for Grand Old Party, although one early citation described it as the Gallant Old Party) [1], is one of the two major political parties in the United States. ... American conservatism is a constellation of political ideologies within the United States under the blanket heading of conservative. ...

*Joint Victory Campaign 2004 is a joint fund-raising committee run by America Coming Together and the Media Fund. Money raised by JVC is divided between these two beneficiaries. Combining receipts for these three groups would result in double-counting. America Coming Together, commonly abbreviated ACT, is a 527 committee dedicated to get-out-the-vote activities. ... Joint Victory Campaign 2004 is the largest 527 group in the United States by income and expenditures. ... The Media Fund is a 527 Group, active in U.S. politics, which was supporting John Kerrys campaign for President. ... This article, image, template or category should belong in one or more categories. ... Service Employees International Union (SEIU) is a labor union representing 1. ... The American Federation of State, County and Municipal Employees (AFSCME) is the second- or third-largest labor union in the United States and one of the fastest-growing, representing over 1. ... Swift Vets and POWs for Truth, formerly known as the Swift Boat Veterans for Truth (SBVT), is an organization of American Swift boat veterans and former prisoners of war of the Vietnam War, formed during the 2004 presidential election campaign. ... The Club for Growth is a section 527 political organization and an affiliated political action committee that raises money for candidates who support an anti-tax and limited-government agenda. ... A group of MoveOn volunteers helped the get-out-the-vote drive in Cincinnati in the run-up to the 2004 U.S. presidential election. ... The Sierra Club is an American environmental organization founded on May 28, 1892 in San Francisco, California by the well-known preservationist John Muir, who became its first president. ... EMILYs List is a political action committee (PAC) in the United States that aims to help elect pro-abortion Democratic women to office. ... It has been suggested that this article or section be merged with College Republicans. ... American Federation of Labor and Congress of Industrial Organizations, commonly AFL-CIO, is the largest federation of unions in the United States, made up of 53 national and international unions (including Canadian), together representing more than 9 million workers. ... The League of Conservation Voters is an American environmentalist lobby. ... The Club for Growth is a section 527 political organization and an affiliated political action committee that raises money for candidates who support an anti-tax and limited-government agenda. ... The Laborers International Union of North America (LIUNA, often shortened to just the Laborers Union) is an American and Canadian trade union formed in 1903. ... January 11 is the 11th day of the year in the Gregorian calendar. ... 2005 (MMV) was a common year starting on Saturday of the Gregorian calendar. ...

Top 20 527 groups, 2006 election cycle

Service Employees International Union (SEIU) is a labor union representing 1. ... The American Federation of State, County and Municipal Employees (AFSCME) is the second- or third-largest labor union in the United States and one of the fastest-growing, representing over 1. ... America Votes is a 527 group non_partisan political organization formed in July 2003 made up of a coalition of grassroots political groups to coordinate their work in the swing states on the 2004 presidential election. ... EMILYs List is a political action committee (PAC) in the United States that aims to help elect pro-abortion Democratic women to office. ... The Club for Growth is a section 527 political organization and an affiliated political action committee that raises money for candidates who support an anti-tax and limited-government agenda. ... This article, image, template or category should belong in one or more categories. ... The Economic Freedom Fund (EFF) is a 527 group started in 2006 by Bob J. Perry, with a $5 million donation. ... The International Brotherhood of Electrical Workers (IBEW) is a labor union which represents workers in the electrical industry in the United States and Canada, particularly electricians in the construction industry and linemen and other employees of public utilities. ... America Coming Together, commonly abbreviated ACT, is a 527 committee dedicated to get-out-the-vote activities. ... The International Union of Operating Engineers is a labor union within the AFL-CIO representing primarily construction workers who work as heavy equipment operators, mechanics, and surveyors and stationary engineers, who maintain heating and other systems in buildings and industrial complexes, in the United States and Canada. ... The Laborers International Union of North America (LIUNA, often shortened to just the Laborers Union) is an American and Canadian trade union formed in 1903. ... It has been suggested that this article or section be merged with College Republicans. ... GOPAC is a Republican political action committee (PAC), calling itself the premier training organization for Republican candidates for elected office. ... The United Food and Commercial Workers International Union is a labor union representing approximately 1. ... The Sheet Metal Workers International Association is a trade union of skilled metal workers who perform architectural sheet metal work, fabricate and install heating and air conditioning work, shipbuilding, appliance construction, heater and boiler construction, precision and specialty parts manufacture, and a variety of other jobs involving sheet metal. ... The Gay & Lesbian Victory Fund is an American political action committee, dedicated to increasing the number of openly LGBT public officials in US political life. ... The League of Conservation Voters is an American environmentalist lobby. ... The New Democrat Network is a United States political group that promotes left-wing Democratic candidates. ... Citizens United is a conservative non-profit organization headed by David Bossie. ... The Media Fund is a 527 Group, active in U.S. politics, which was supporting John Kerrys campaign for President. ... The National Education Association (NEA) is the largest labor union in the United States, representing many of the countrys teachers along with other school personnel. ... October 23 is the 296th day of the year (297th in leap years) in the Gregorian calendar. ... For the Manfred Mann album, see 2006 (album). ...

See also

• Political action committee
• Campaign finance in the United States
• campaign finance reform
• 501(c)(4)
• 501(c)(3)

In the United States, a political action committee, or PAC, is the name commonly given to a private group organized to elect or defeat government officials in order to promote legislation, often supporting the groups special interests. ... Campaign finance in the United States is the financing of electoral campaigns at the federal, state and local levels. ... It has been suggested that this article or section be merged into Campaign finance. ... 501(c)(4) refers to a provision of the United States Internal Revenue Code providing an exemption from the imposition of Federal income tax for the following kinds of entities: Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, or local associations... 501(c)(3) is a provision of the US tax code that provides exempt status, for Federal income tax purposes, for some non-profit organizations in the United States (see 26 U.S.C. Â§ 501(c)(3)). The term refers to: Section 501. ...

External links

• PoliticalMoneyLine
• IRS Information on Political Organizations
• Database of 527 Organizations
• Top 527 Groups
• Helpful Resources, Links, and Information
• The Club For Growth
• MoveOn.org
• "RNC opens assault on anti-Bush groups", CNN.com, May 6, 2004
• "Kerry files FEC complaint against swift boat group", CNN.com, August 21, 2004