A 527 is a nonprofit formed under Section 527 of the Internal Revenue Code, which grants tax-exempt status to organizations whose primary purpose is attempting to influence the election of one or more people to public office at the national, state or local level. But contributions to these organizations are not considered tax-deductible, unlike gifts to charities.
This database has at least summary information for any organizations that filed for tax-exempt status with the IRS under Section 527. Additional information, including financial details, is available for organizations whose political activity is not regulated by the Federal Election Commission or state equivalents. The political activity of 527s is often for purposes other than expressly advocating for a federal or state candidate. Depending on the scope of their work, organizations may have filed additional reports or reports covering the same information at the federal or state level.
Visit ProPublica’s site to explore the database.
This content originally appeared on ProPublica and was authored by by Ruth Talbot, Brandon Roberts and Nat Lash.