Identify donors and recipients related to political contributions under IRS Code Section 527, covering non profit entities. Draw connections between individuals, political organizations and non profits through this database maintained by the Center for Public Integrity.

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. For this document, the definition of “527 organization” is a political committee that files its most complete set of reports with the Internal Revenue Service, not with the Federal Election Commission or its
counterparts in the states.