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D.C. Code § 47-1802.04

Exempt organizations — Political organizations

Apr. 4, 2003, D.C

The income of every political organization subject to tax under section 527 of the Internal Revenue Code of 1986 [26 U.S.C. § 527 ] shall be taxed in the same manner and to the same extent as income of a corporation is taxed under subchapter VII of this Chapter.

Official source: D.C. Law Library (Council of the District of Columbia). Reproduced from public-domain District of Columbia statutes; confirm against the official source for the current text. Not legal advice.