political organization
Defined in 2 places of the United States Code.
For purposes of this section, the term “political organization” has the meaning given to such term by section 527(e)(1).
Source
- 1994–present26 U.S.C. § 84Internal Revenue Code · Transfer of appreciated property to political organization · for purposes of this section
The term “political organization” means a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for the purpose of directly or indirectly accepting contributions or making expenditures, or both, for an exempt function.
Source
- 1994–present26 U.S.C. § 527Internal Revenue Code · Political organizations · for purposes of this section