Treasury Regulations · 26 CFR
§ 1.527-1. Political organizations; generally.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 527
Cite as 26 CFR § 1.527-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 30, 1985 by T.D. 8041
- Issued under
- 26 U.S.C. § 527
- Length
- 176 words · about 1 min to read
- Cross-references
- cites 1 Code section and 6 regulations; cited by 0
Section 527 provides that a political organization is considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes. A political organization is subject to tax only to the extent provided in section 527. In general, a political organization is an organization that is organized and operated primarily for an exempt function as defined in § 1.527-2(c). Section 527 provides that a political organization is taxed on its political organization taxable income (see § 1.527-4) which, in general, does not include the exempt function income (see § 1.527-3) of the political organization. Furthermore, section 527 provides that an exempt organization, other than a political organization, may be subject to tax under section 527 when it expends an amount for an exempt function, see § 1.527-6. The taxation of newsletter funds is provided under section 527(g) and § 1.527-7. A special rule for principal campaign committees is provided under section 527(h) and § 1.527-9.
[T.D. 8041, 50 FR 30817, July 30, 1985]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
- § 1.527-2 Definitions.
- § 1.527-4 Special rules for computation of political organization taxable income.
- § 1.527-3 Exempt function income.
- § 1.527-6 Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization.
- § 1.527-7 Newsletter funds.
- § 1.527-9 Special rule for principal campaign committees.
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8041 (50 FR 30817)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Farmers' Cooperatives
Nearby sections
- § 1.522-1 Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521.
- § 1.522-2 Manner of taxation of cooperative associations subject to section 522.
- § 1.522-3 Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522.
- § 1.522-4 Taxable years affected.
- § 1.527-1 Political organizations; generally.
- § 1.527-2 Definitions.
- § 1.527-3 Exempt function income.
- § 1.527-4 Special rules for computation of political organization taxable income.
- § 1.527-5 Activities resulting in gross income to an individual or political organization.