### Question
How is the term political organization defined?


### Answer
The term **political organization** is defined in *26 U.S.C. § 527* as the following:

> a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for the purpose of directly or indirectly accepting contributions or making expenditures, or both, for an exempt function

#### Citation:
  - *26 U.S.C. § 527*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART VI-POLITICAL ORGANIZATIONS**

