A Tax Lawyer's Perspective on Section 527 Organizations

14 Pages Posted: 24 Sep 2006

See all articles by Gregg D. Polsky

Gregg D. Polsky

University of Georgia School of Law


Proponents of campaign finance reform generally assume that, by definition, all section 527 organizations are partisan, election-driven organizations. They also believe that by self-identifying to the IRS, these organizations receive substantial tax benefits. Based on these presuppositions, reformers argue that strict regulation of 527 organizations is both constitutional and normatively beneficial. In this Essay, I argue that once section 527 is carefully analyzed from a tax perspective, it becomes evident that these assumptions are flawed. Ultimately, I conclude that section 527 should not be used as a mechanism for regulating campaign finance.

Suggested Citation

Polsky, Gregg D., A Tax Lawyer's Perspective on Section 527 Organizations. Cardozo Law Review, February 2007, Minnesota Legal Studies Research Paper No. 06-49, Available at SSRN: https://ssrn.com/abstract=932104

Gregg D. Polsky (Contact Author)

University of Georgia School of Law ( email )

225 Herty Drive
Athens, GA 30602
United States

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