A 527 group is a type of American tax-exempt organization named after a section of the United States tax code, 26 U.S.C. ยง 527. A 527 group is created primarily to influence the nomination, election, appointment or defeat of candidates for public office. Although candidate committees and political action committees are also created under Section 527, the term is generally used to refer to political organizations that are not regulated by the Federal Election Commission or by a state elections commission, and are not subject to the same contribution limits as PACs.
