A 527 is a non-profit organization formed under Section 527 of the Internal Revenue Code, which grants tax-exempt status to political committees at the national, state and local level. Over the past several years, the term has come to refer to a new form of political organization operating in a gray area of the law. These groups actively influence elections and policy debates at all levels of government, but do not advocate explicitly for election or defeat of candidates. The Center for Public Integrity's ongoing analysis of 527 committees provides comprehensive documentation of a little-known, but well-oiled backdoor to political financing. Dig into state-by-state data below.
