### Question
What is the definition of political organization?


### Answer
The definition of **political organization** is as follows in *26 U.S.C. § 84*:

> given to such term by section 527(e)(1).

#### Citation:
  - *26 U.S.C. § 84*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART II-ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME**

