527 Political Organizations

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.

To register:

  1. Go to the TRACER campaign finance disclosure website.
  2. Click on the "Committee Registration" button.
  3. Select "527 Political Organization", then click on "Next".
  4. Fill out the form.  When you are finished, click on "Submit".
  5. Print a copy of the form for your records.
  6. Click on "Finished" to complete your registration.
  7. Login information will be sent to the registered agent's email address.

If you need help using TRACER, see Learn to Use TRACER.

 

I have more questions.

See the 527 Organizations FAQs.


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