### Question
Can you define what qualified State or local political organization means?


### Answer
**Qualified State or local political organization** is defined as the following in *26 U.S.C. § 527*:

> a political organization—


(i) all the exempt functions of which are solely for the purposes of influencing or attempting to influence the selection, nomination, election, or appointment of any individual to any State or local public office or office in a State or local political organization,


(ii) which is subject to State law that requires the organization to report (and it so reports)—


(I) information regarding each separate expenditure from and contribution to such organization, and


(II) information regarding the person who makes such contribution or receives such expenditure,


  

 which would otherwise be required to be reported under this section, and


(iii) with respect to which the reports referred to in clause (ii) are (I) made public by the agency with which such reports are filed, and (II) made publicly available for inspection by the organization in the manner described in section 6104(d)

#### 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**

