Number: RL32954
Title: 527 Political Organizations: Legislation in the 109th Congress
Authors: Joseph E.Cantor, Government and Finance Division; and Erika Lunder, American Law Division 
Abstract: The 109th Congress examined the role of groups organized under section 527 of the Internal Revenue Code (IRC) that are involved in federal elections but are not operating under the requirements and restrictions of federal election law. Although such groups only recently emerged into public awareness, in 2004, they were widely seen as major players in the presidential election, with some $435 million spent seeking to influence the outcome.
Pages: 29
Date: January 24, 2007