irs section 527 committee

source irs.gov

Political parties; campaign committee 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.

A political organization subject to 527 is a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for the purpose of directly or indirectly accepting contributions or making expenditures, or both, for an exempt function. The exempt function of a political organization is influencing or attempting to influence the selection, nomination, election or appointment of an individual to a federal, state, or local public office or office in a political organization.

A political organization must be organized for the primary purpose of carrying on exempt function activities. A political organization does not need to be formally chartered or established as a corporation, trust, or association. A separate bank account in which political campaign funds are deposited and disbursed only for political campaign expenses can qualify as a political organization. When there are no formal organizational documents, consideration is given to statements of the members of the organization at the time of its formation that they intend to operate the organization primarily to carry on exempt function activities.

A political organization's primary activities must be exempt function activities. A political organization may engage in activities that are not exempt function activities, but these may not be its primary activities.

See the FY-2002 CPE topic entitled Election Year Issues for further information regarding tax issues for political organizations. See Filing Requirements for more details.

Helpful and Related
Silent Partners - The Center for Public Integrity

Instruction 8871 (Rev. July 2003)
Instructions for Form 8871, Political Organization Notice of Section 527 Status
http://www.irs.gov/pub/irs-pdf/i8871.pdf - 26.4KB

Form 4506A (Rev. August 2003) -- Fill-in Form
Request for Public Inspection or Copy of Exempt or Political Organization IRS Form
http://www.irs.gov/pub/irs-fill/f4506a.pdf - 52.3KB

Publication 4215 (Rev. 8-2004)
Political Organization Filing and Disclosure Search Process User Guide
http://www.irs.gov/pub/irs-pdf/p4215.pdf - 3864.7KB

See the theory in action swiftboatveteransfortruth

Laura Bush to Speak, Sen. Zell Miller to Keynote 2004 Republican National Convention

Laura Bush to Speak at Republican National Convention
Charlene Sarmiento Washington 20 Aug 2004, 14:14 UTC

Sen. Zell Miller to Keynote 2004 Republican National Convention
NEW YORK, Aug. 19 /PRNewswire/ --


sen. zell miller

Georgia Sen. Zell Miller (r), leader of Democrats for Bush, meets in the Oval Office with President Bush and Sen. Susan Collins, R-Maine. Miller will deliver the keynote address at the upcoming Republican National Convention. (Photo courtesy of office of Sen. Zell Miller)

Ed Gillespie, Chairman of the Republican National Committee, and Mark Wallace, Bush-Cheney '04 Deputy Campaign Manager, today announced Senator Zell Miller (D-GA) will deliver the keynote address at the 2004 Republican National Convention on Wednesday, September 1. The 2004 Republican National Convention, the party's first-ever in New York City, will focus on President Bush's vision for "Fulfilling America's Promise by Building a Safer World and a More Hopeful America." The four-day event will pay tribute to the nation's courage, hope, and compassion and herald the opportunities available in this country. "Senator Miller's support is indicative of the broad support the Republican Party has earned under President Bush's compassionate conservative leadership as Americans reject the 'out of the mainstream' direction of John Kerry's Democratic Party," said Chairman Gillespie. "In 1992, Sen. Miller delivered the keynote address in the very same arena at the Democrats' convention. We're honored he'll be taking the stage at the Garden this year for President Bush." "President Bush has an optimistic plan to lead America forward," said Wallace. "The 2004 Republican National Convention will celebrate the courage, resolve and compassion of the American people and the president's vision to build a safer world and a more hopeful America." Each day Monday through Thursday, the Republican National Convention will focus on a key element of this great goal: building a safer world and a more hopeful America. On Monday, August 30, we will pay tribute to the courage of a nation that has seen unprecedented challenges over the last three and a half years and the president who led the nation through these historic times. Program speaker former Mayor Rudy Giuliani will speak to the courage of the American people, seen through the acts of bravery of a city that saw tragedy and great acts of heroism on September 11, 2001. John McCain will talk about the courage of our men and women in the military and the commander in chief who has led with clarity and conviction in the War on Terror. On Tuesday, August 31, the Republican National Convention will focus on the compassion of the American people and the uniquely American belief that our best days lie ahead. President Bush's optimistic stewardship of the nation will be the focus when Mrs. Bush addresses the nation with personal insights into the president's three and half years in office. Governor Arnold Schwarzenegger will tell his personal story of living the American Dream and spreading the party's message of compassion and hope. On Wednesday, September 1, Sen. Zell Miller (D-GA), will deliver the convention's keynote address. Sen. Miller will speak about the land of opportunity created by President Bush's pro-growth, pro-American worker, pro- American entrepreneur agenda. In 1992, Sen. Miller was selected by President Bill Clinton to deliver the keynote address at the Democrat National Convention. A dozen years later, Sen. Miller will deliver the keynote address for President George W. Bush, who he describes as the "right man" to lead our nation in these times. Vice President Cheney will be the featured speaker on Wednesday. He will speak to the administration's record of creating opportunity for all Americans and the president's vision for spreading freedom around the world to ensure our safety at home. On Thursday, September 2, President George W. Bush will lay out his vision for the next four years -- a vision that will help build a safer world and a more hopeful America. President Bush will build on his record of accomplishment with new and innovative ideas to spread opportunity and prosperity to all corners of our country. Drawing inspiration from the courage and compassion of all Americans, the president will talk about his plan for building a safer world by spreading freedom around the globe. The 2004 Republican National Convention will be held for the first time ever in New York City at Madison Square Garden from August 30 - September 2, 2004. Nearly 50,000 visitors are expected to visit the city for the occasion.

For more information about the 2004 Republican National Convention, please visit our website at http://www.gopconvention.com.

Paid for by the Committee on Arrangements
for the 2004 Republican National Convention
2 Penn Plaza * New York, NY 10121 * (212) 356-2004
Not authorized by any candidate or candidate committee