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Political action committees -- United States

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View Resource Tax Information for Political Organizations

A federal disclosure law requires section 527 political organizations to file with the IRS "an initial notice of their existence, periodic reports on their contributors and expenditures, and an annual return, and requires the organization and the IRS to disclose these documents to the public." The initial notification forms from the organizations, which include a (usually terse) statement of...

https://www.irs.gov/charities-non-profits/political-organiza...