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527 group
A 527 group is a type of tax-exempt organization named after a section of the United States tax code, 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 of the Internal Revenue Code, the term is generally used to refer to political organizations which are not regulated by the Federal Election Commission or a state elections commission and not subject to the same contribution limits as PACs.
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