Mission and Purpose
A 527 organization or 527 group is a type of U.S. tax-exempt organization organized under Section 527 of the U.S. Internal Revenue Code (26 U.S.C. § 527).
Federal law formally allows for two types of political action committees: connected and non-connected. Judicial decisions added a third classification, independent-expenditure only committees, which are colloquially known as “Super PACs”.
Super PACs, officially known as “independent-expenditure only committees,” may not make contributions to candidate campaigns or parties, but may engage in unlimited political spending independently of the campaigns. Unlike traditional PACs, they can raise funds from individuals, corporations, unions and other groups, without any legal limit on donation size.