What is a 527 Political Organization?
The term "527" refers to a section of the Internal Revenue Code governing a type of tax-exempt political organization. 527s are typically federal organizations created to influence or attempt to influence the selection, nomination, election, or appointment of candidates.
Does a 527 Political Organization have to register and file with your office?
"527s" must register and report to our office if the organization:
- Makes expenditures for communications that expressly advocate the election or defeat of a clearly identified candidate or candidates in Colorado, and
- Is exempt or intends to seek exemption from taxation by the IRS
How do we register a 527 Political Organization?
You must register the committee online.
Before registering, make sure that you have:
- The committee name and any acronyms that you use.
- A registered agent.
- The registered agent's email address and phone number.
- Physical and mailing addresses for the committee's principal place of business.
- A description of your committee's purpose. This information should be detailed, including candidates, ballot measure numbers, or policy positions that you will support or oppose.
- Financial information, including the name of the bank where the committee has or will have an account.
- Go to the TRACER campaign finance disclosure website.
- Click on the "Committee Registration" button.
- Select "527 Political Organization", then click on "Next".
- Fill out the form. When you are finished, click on "Submit".
- Print a copy of the form for your records.
- Click on "Finished" to complete your registration.
- Login information will be sent to the registered agent's email address.
If you need help using TRACER, see Learn to Use TRACER.