527 group
Encyclopedia
A 527 organization or 527 group is a type of American tax-exempt organization named after "Section 527" of the U.S. Internal Revenue Code
. A 527 group is created primarily to influence the selection, nomination
, election
, appointment or defeat of candidates to federal, state or local public office.
There are no upper limits on contributions to 527s and no restrictions on who may contribute. There are no spending limits imposed on these organizations; however, they must register with the IRS, publicly disclose their donors and file periodic reports of contributions and expenditures.
Because they may not advocate for specific candidates or coordinate with the candidate’s campaign, many 527s are run by interest groups and used to raise money to spend on issue advocacy and voter mobilization outside of the restrictions on PACs
. Examples of 527s include American Solutions for Winning the Future
, EMILY's List
, Swift Boat Veterans for Truth, Texans for Truth
, The Media Fund, America Coming Together
, the Progress for America Voter Fund, Secretary of State Project
, United American Technologies, American Right To Life Action and the November Fund. MoveOn.org was previously a 527, until they decided to shut down their 527 group as a result of "new politics offered by Barack Obama
".
poll found that 47 percent of Americans say they would be less likely to support a political candidate if his campaign
was supported by advertising
paid for by anonymous business groups. 41 percent said that it would not matter, and 9 percent said they would be more likely to back the candidate.
A February 2010 poll from the Pew Research Center found that 68 percent of Americans disapprove of the Supreme Court’s decision to allow corporations to make expenditures on behalf of candidates during elections. 17 percent approve of the expenditures, and 15 percent of respondents said they were unsure.
Several people who were involved with both organizations removed themselves to avoid the appearance of conflict. Attorney Benjamin Ginsberg pointed out that it was not uncommon or illegal for lawyers to represent campaigns or political parties while also representing 527 groups. For example, Washington attorney Joe Sandler simultaneously represented the Democratic National Committee
and a 527 group airing anti-Bush ads, the MoveOn.org Voter Fund.
In 2006 and 2007 the FEC fined a number of organizations, including MoveOn and Swift Boat Veterans for Truth, for violations arising from the 2004 campaign. The FEC's rationale was that these groups had specifically advocated the election or defeat of candidates, thus making them subject to federal regulation and its limits on contributions to the organizations.
groups are highlighted in blue, Republican/conservative leaning
groups are highlighted in pink.
A total of $415,784,148 was spent by these organizations alone, $201,203,605 of which was spent by Democratic/liberal groups and $214,580,543 of which was spent by Republican/conservative groups.
groups are highlighted in blue, Republican/conservative leaning
groups are highlighted in pink.
A total of $303,309,245 was spent by these organizations alone, $178,397,267 of which was spent by Democratic/liberal groups and $117,112,322 of which was spent by Republican/conservative groups.
A total of $171,045,165 was spent by these organizations alone, $121,665,587 of which was spent by Democratic/liberal groups and $49,379,578 of which was spent by Republican/conservative groups.
groups are highlighted in blue, Republican/conservative leaning
groups are highlighted in pink.
A total of $439,709,105 was spent by these organizations alone, $307,324,096 of which was spent by Democratic/liberal groups and $132,385,009 of which was spent by Republican/conservative groups.
* Joint Victory Campaign 2004 is a joint fund-raising committee run by America Coming Together and the Media Fund. Money raised by JVC is divided between these two beneficiaries. Combining receipts for these three groups would result in double-counting
.
Internal Revenue Code
The Internal Revenue Code is the domestic portion of Federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code...
. A 527 group is created primarily to influence the selection, nomination
Nomination
Nomination is part of the process of selecting a candidate for either election to an office, or the bestowing of an honor or award.In the context of elections for public office, a candidate who has been selected by a political party is normally said to be the nominee of that party...
, election
Election
An election is a formal decision-making process by which a population chooses an individual to hold public office. Elections have been the usual mechanism by which modern representative democracy operates since the 17th century. Elections may fill offices in the legislature, sometimes in the...
, appointment or defeat of candidates to federal, state or local public office.
There are no upper limits on contributions to 527s and no restrictions on who may contribute. There are no spending limits imposed on these organizations; however, they must register with the IRS, publicly disclose their donors and file periodic reports of contributions and expenditures.
Because they may not advocate for specific candidates or coordinate with the candidate’s campaign, many 527s are run by interest groups and used to raise money to spend on issue advocacy and voter mobilization outside of the restrictions on PACs
Political action committee
In the United States, a political action committee, or PAC, is the name commonly given to a private group, regardless of size, organized to elect political candidates or to advance the outcome of a political issue or legislation. Legally, what constitutes a "PAC" for purposes of regulation is a...
. Examples of 527s include American Solutions for Winning the Future
American Solutions for Winning the Future
American Solutions for Winning the Future was a 527 organization created by former Speaker of the United States House of Representatives Newt Gingrich for the stated purpose of engaging citizens and elected officials in a dialogue intended to propose solutions to problems affecting American society...
, EMILY's List
EMILY's List
EMILY's List is a political action committee in the United States that aims to help elect female candidates to office. It was founded by Ellen Malcolm in 1984....
, Swift Boat Veterans for Truth, Texans for Truth
Texans for Truth
Texans for Truth is a now inactive political advocacy organization, registered under Section 527 of the United States tax code, formed to oppose George W. Bush's re-election efforts in the 2004 presidential election...
, The Media Fund, America Coming Together
America Coming Together
America Coming Together was a liberal, political action, 527 group dedicated to get-out-the-vote activities. ACT did not specifically endorse any political party, but mostly worked on behalf of Democratic candidates. It was the largest 527 group in 2004 and was planning to be involved in future...
, the Progress for America Voter Fund, Secretary of State Project
Secretary of State Project
Formed in the fall of 2006 by a group of progressive California activists, the Secretary of State Project is an American non-profit, progressive or liberal 527 political action committee focused on electing reform-minded progressive Secretaries of State in battleground states, who typically oversee...
, United American Technologies, American Right To Life Action and the November Fund. MoveOn.org was previously a 527, until they decided to shut down their 527 group as a result of "new politics offered by Barack Obama
Barack Obama
Barack Hussein Obama II is the 44th and current President of the United States. He is the first African American to hold the office. Obama previously served as a United States Senator from Illinois, from January 2005 until he resigned following his victory in the 2008 presidential election.Born in...
".
Legal history
The line between issue advocacy and candidate advocacy is the source of heated debate and litigation.- During April of 2004, the Federal Election CommissionFederal Election CommissionThe Federal Election Commission is an independent regulatory agency that was founded in 1975 by the United States Congress to regulate the campaign finance legislation in the United States. It was created in a provision of the 1975 amendment to the Federal Election Campaign Act...
(FEC) held hearings to determine whether or not 527s should be regulated under campaign financeCampaign financeCampaign finance refers to all funds that are raised and spent in order to promote candidates, parties or policies in some sort of electoral contest. In modern democracies such funds are not necessarily devoted to election campaigns. Issue campaigns in referendums, party activities and party...
rules. The Commission ultimately decided that the law did not cover these independent 527 organizations unless they directly advocated the election or defeat of a candidate. Federal Election Commission rulings after the 2004 election put advertisements which questioned a candidate’s characterMoral characterMoral character or character is an evaluation of a particular individual's durable moral qualities. The concept of character can imply a variety of attributes including the existence or lack of virtues such as integrity, courage, fortitude, honesty, and loyalty, or of good behaviors or habits...
and fitness for office off limits to 527s specifically.
- On September 18, 2009, the Federal Appeals Court in Washington, D.C., ruled that these groups have a First Amendment right to raise and spend freely to influence elections so long as they do not coordinate their activities with a candidate or a party.
- In January 2010, the Supreme Court held that the government may not keep corporations or unions from spending money to support or denounce individual candidates in elections. While corporations or unions may not give money directly to campaigns, they may seek to persuade the voting public through other independent expenditure.
- In July 2010, the Supreme Court ruling in Speechnow.org v. Federal Election Commission created independent expenditure-only committees known as Super PACs which, like 527s, can raise unlimited amounts of money from individuals, unions, associations and corporations to influence elections. These PACs must also disclose their finances to the FEC and cannot coordinate with candidates or political parties. The difference is that they may directly advocate for or against a candidate.
Current litigation
Carey et al. v. FEC – RADM James J. Carey, USN (ret), chairman of the National Defense PAC, along with the PAC and a prospective donor, brought suit after the FEC deadlocked on a 2010 Advisory Opinion Request (see AO 2010-20), in which the PAC sought permission to operate a "Super-Duper" PAC, combining an independent expenditure-only PAC and PAC that makes direct contributions to candidates as a single entity for FEC purposes.Public opinion
An October 2010 BloombergBloomberg Television
Bloomberg Television is a 24-hour global network broadcasting business and financial news. It is distributed globally, reaching over 200 million homes worldwide. It is owned and operated by Bloomberg L.P...
poll found that 47 percent of Americans say they would be less likely to support a political candidate if his campaign
Political campaign
A political campaign is an organized effort which seeks to influence the decision making process within a specific group. In democracies, political campaigns often refer to electoral campaigns, wherein representatives are chosen or referendums are decided...
was supported by advertising
Advertising
Advertising is a form of communication used to persuade an audience to take some action with respect to products, ideas, or services. Most commonly, the desired result is to drive consumer behavior with respect to a commercial offering, although political and ideological advertising is also common...
paid for by anonymous business groups. 41 percent said that it would not matter, and 9 percent said they would be more likely to back the candidate.
A February 2010 poll from the Pew Research Center found that 68 percent of Americans disapprove of the Supreme Court’s decision to allow corporations to make expenditures on behalf of candidates during elections. 17 percent approve of the expenditures, and 15 percent of respondents said they were unsure.
2004 election controversy
The 2004 presidential election was the first time that 527 organizations played such a major role in a campaign. Under federal election law, coordination between an election campaign and a 527 group is not allowed. The heavy spending of key 527 groups to attack presidential candidates brought complaints to the Federal Elections Commission of illegal coordination between the groups and rival political campaigns. These formal complaints included:- On May 5, 2004, the Republican National CommitteeRepublican National CommitteeThe Republican National Committee is an American political committee that provides national leadership for the Republican Party of the United States. It is responsible for developing and promoting the Republican political platform, as well as coordinating fundraising and election strategy. It is...
accused MoveOn.org, The Media Fund, America Coming TogetherAmerica Coming TogetherAmerica Coming Together was a liberal, political action, 527 group dedicated to get-out-the-vote activities. ACT did not specifically endorse any political party, but mostly worked on behalf of Democratic candidates. It was the largest 527 group in 2004 and was planning to be involved in future...
and America VotesAmerica VotesAmerica Votes is an American 527 organization whose mission is to build a permanent progressive campaign infrastructure. America Votes leads national and state-based coalitions to develop shared strategies that advance progressive policies, engage communities and increase voter turnout.America...
of coordinating their efforts with the John Kerry campaignJohn Kerry presidential campaign, 2004The Presidential Campaign of John Kerry, U.S. Senator from Massachusetts and the nominee of the Democratic Party challenged Republican incumbent President George W. Bush in the U.S. presidential election on November 2, 2004. Ultimately, Kerry conceded defeat in the race in a telephone call to Bush...
.
- On August 20, 2004, John Kerry's campaignJohn Kerry presidential campaign, 2004The Presidential Campaign of John Kerry, U.S. Senator from Massachusetts and the nominee of the Democratic Party challenged Republican incumbent President George W. Bush in the U.S. presidential election on November 2, 2004. Ultimately, Kerry conceded defeat in the race in a telephone call to Bush...
accused Swift Boat Veterans for Truth of coordinating their efforts with the George W. Bush campaignGeorge W. Bush presidential campaign, 2004This article is about the presidential campaign of George W. Bush, the former President of the United States and winner of the 2004 Presidential Election. See George W. Bush for a detailed biography and information about his full presidency, and George W. Bush presidential campaign, 2000 for a...
.
Several people who were involved with both organizations removed themselves to avoid the appearance of conflict. Attorney Benjamin Ginsberg pointed out that it was not uncommon or illegal for lawyers to represent campaigns or political parties while also representing 527 groups. For example, Washington attorney Joe Sandler simultaneously represented the Democratic National Committee
Democratic National Committee
The Democratic National Committee is the principal organization governing the United States Democratic Party on a day to day basis. While it is responsible for overseeing the process of writing a platform every four years, the DNC's central focus is on campaign and political activity in support...
and a 527 group airing anti-Bush ads, the MoveOn.org Voter Fund.
In 2006 and 2007 the FEC fined a number of organizations, including MoveOn and Swift Boat Veterans for Truth, for violations arising from the 2004 campaign. The FEC's rationale was that these groups had specifically advocated the election or defeat of candidates, thus making them subject to federal regulation and its limits on contributions to the organizations.
Top 20 federally focused and state-focused 527 groups, 2010 election cycle
Some of these listings identify a parent organization that has created a 527 group but that also engages in many nonpolitical activities. Democratic/liberal leaningLiberalism in the United States
Liberalism in the United States is a broad political philosophy centered on the unalienable rights of the individual. The fundamental liberal ideals of freedom of speech, freedom of the press, freedom of religion for all belief systems, and the separation of church and state, right to due process...
groups are highlighted in blue, Republican/conservative leaning
American conservatism
Conservatism in the United States has played an important role in American politics since the 1950s. Historian Gregory Schneider identifies several constants in American conservatism: respect for tradition, support of republicanism, preservation of "the rule of law and the Christian religion", and...
groups are highlighted in pink.
A total of $415,784,148 was spent by these organizations alone, $201,203,605 of which was spent by Democratic/liberal groups and $214,580,543 of which was spent by Republican/conservative groups.
| Rank | Name | 2010 Fundraising | 2010 Expenditures |
|---|---|---|---|
| 1 | [Republican Governors Association]] | $117,129,464 | $131,823,354 |
| 2 | [Democratic Governors Association]] | $55,362,218 | $64,708,253 |
| 3 | merican Federation of State, County, Municipal Employees | $47,068,586 | $46,520,548 |
| 4 | epublican State Leadership Committee | $29,504,912 | $29,911,967 |
| 5 | merican Solutions Winning the Future | $28,233,447 | $28,419,764 |
| 6 | [Service Employees International Union]] | $14,923,663 | $15,534,072 |
| 7 | [Citizens United]] | $9,211,311 | $9,185,145 |
| 8 | MILY'S List | $9,001,964 | $10,439,329 |
| 9 | [America Votes]] | $8,883,561 | $11,237,974 |
| 10 | [Democratic Legislative Campaign Committee]] | $8,684,721 | $10,949,775 |
| 11 | [College Republican National Committee]] | $8,389,738 | $8,621,662 |
| 12 | [National Education Association]] | $7,394,838 | $7,503,113 |
| 13 | itizens for Strength and Security | $7,127,814 | $7,216,173 |
| 14 | [American Crossroads]] | $6,700,312 | $1,408,323 |
| 15 | emocratic Attorneys General Association | $6,365,202 | $7,206,207 |
| 16 | [GOPAC]] | $5,600,547 | $5,210,328 |
| 17 | [International Brotherhood of Electrical Workers]] | $5,354,930 | $6,685,747 |
| 18 | [ActBlue]] | $4,994,165 | $4,719,415 |
| 19 | aborers Union | $4,578,278 | $4,361,153 |
| 20 | merican Federation of State, County, Municipal Employees | $4,123,743 | $4,121,846 |
Top 20 federally focused and state-focused 527 groups, 2008 election cycle
Some of these listings identify a parent organization that has created a 527 group but that also engages in many nonpolitical activities. Democratic/liberal leaningLiberalism in the United States
Liberalism in the United States is a broad political philosophy centered on the unalienable rights of the individual. The fundamental liberal ideals of freedom of speech, freedom of the press, freedom of religion for all belief systems, and the separation of church and state, right to due process...
groups are highlighted in blue, Republican/conservative leaning
American conservatism
Conservatism in the United States has played an important role in American politics since the 1950s. Historian Gregory Schneider identifies several constants in American conservatism: respect for tradition, support of republicanism, preservation of "the rule of law and the Christian religion", and...
groups are highlighted in pink.
A total of $303,309,245 was spent by these organizations alone, $178,397,267 of which was spent by Democratic/liberal groups and $117,112,322 of which was spent by Republican/conservative groups.
| Rank | Name | 2008 Fundraising | 2008 Expenditures |
|---|---|---|---|
| 1 | [Republican Governors Association]] | $58,942,154 | $44,625,517 |
| 2 | [Democratic Governors Association]] | $35,831,960 | $26,376,784 |
| 3 | merican Federation of State, County, Municipal Employees | $32,867,824 | $30,652,149 |
| 4 | [Service Employees International Union]] | $27,432,667 | $27,839,177 |
| 5 | [America Votes]] | $25,959,173 | $24,491,324 |
| 6 | [American Solutions for Winning the Future]] | $22,722,547 | $22,966,088 |
| 7 | epublican State Leadership Committee | $19,961,136 | $20,981,193 |
| 8 | Change to Win | $13,917,202 | $7,799,656 |
| 9 | MILY'S List | $13,659,555 | $12,910,515 |
| 10 | he Fund for America | $12,142,046 | $12,142,044 |
| 11 | [Democratic Legislative Campaign Committee]] | $9,989,627 | $12,665,087 |
| 12 | [GOPAC]] | $9,322,764 | $9,407,146 |
| 13 | atriot Majority Fund | $8,266,627 | $8,108,121 |
| 14 | [College Republican National Committee]] | $6,956,285 | $7,537,976 |
| 15 | [RightChange.com]] | $6,736,563 | $5,578,187 |
| 16 | emocratic Attorneys General Association | $6,704,076 | $5,441,100 |
| 17 | [UNITE HERE]] | $6,480,432 | $6,957,280 |
| 18 | [Citizens United]] | $6,477,080 | $6,016,215 |
| 19 | ll Children Matter | $6,031,500 | $3,368,861 |
| 20 | [Progressive Majority]] | $5,743,779 | $7,444,825 |
Top 20 federally focused and state-focused 527 groups: 2006 election cycle
Some of these listings identify a parent organization that has created a 527 group but that also engages in many nonpolitical activities. Democratic/liberal leaning groups are highlighted in blue, Republican/conservative leaning groups are highlighted in pink.A total of $171,045,165 was spent by these organizations alone, $121,665,587 of which was spent by Democratic/liberal groups and $49,379,578 of which was spent by Republican/conservative groups.
| Rank |
Name | 2006 Fundraising | 2006 Expenditures |
|---|---|---|---|
| 1 | [Republican Governors Association]] | $28,798,367 | $15,993,537 |
| 2 | [Service Employees International Union]] | $25,053,546 | $28,212,510 |
| 3 | [Democratic Governors Association]] | $18,526,787 | $8,508,850 |
| 4 | America Votes]] | $14,391,893 | $14,106,236 |
| 5 | EMILY's List]] | $11,776,201 | $11,128,005 |
| 6 | publican State Leadership Committee | $11,340,863 | $10,132,510 |
| 7 | American Federation of State, County, and Municipal Employees]] | $9,599,404 | $8,336,574 |
| 8 | Club for Growth]] | $7,217,080 | $8,157,383 |
| 9 | [Change to Win]] | $7,061,423 | $2,592,376 |
| 10 | Progress for America]] | $6,175,025 | $13,000,574 |
| 11 | International Brotherhood of Electrical Workers]] | $5,538,113 | $5,529,067 |
| 12 | ptember Fund | $5,230,500 | $4,950,861 |
| 13 | Economic Freedom Fund]] | $5,050,450 | $4,835,805 |
| 14 | America Coming Together]] | $4,494,107 | $6,998,238 |
| 15 | Democratic Legislative Campaign Committee]] | $4,365,495 | $3,928,487 |
| 16 | emocratic Attorneys General Association | $4,083,576 | $2,630,350 |
| 17 | [College Republican National Committee]] | $3,720,110 | $10,260,343 |
| 18 | Laborers' International Union of North America]] | $3,688,250 | $3,762,110 |
| 19 | [Progressive Majority]] | $3,262,427 | $4,845,486 |
| 20 | uegrass Freedom Fund | $3,150,125 | $3,135,863 |
| As of June 30, 2008. Source: Source: | |||
Top 20 federally focused and state-focused 527 groups: 2004 election cycle
Some of these listings identify a parent organization that has created a 527 group but that also engages in many nonpolitical activities. Democratic/liberal leaningLiberalism in the United States
Liberalism in the United States is a broad political philosophy centered on the unalienable rights of the individual. The fundamental liberal ideals of freedom of speech, freedom of the press, freedom of religion for all belief systems, and the separation of church and state, right to due process...
groups are highlighted in blue, Republican/conservative leaning
American conservatism
Conservatism in the United States has played an important role in American politics since the 1950s. Historian Gregory Schneider identifies several constants in American conservatism: respect for tradition, support of republicanism, preservation of "the rule of law and the Christian religion", and...
groups are highlighted in pink.
A total of $439,709,105 was spent by these organizations alone, $307,324,096 of which was spent by Democratic/liberal groups and $132,385,009 of which was spent by Republican/conservative groups.
| Rank | Name | 2004 Fundraising | 2004 Expenditures |
|---|---|---|---|
| 1 | [America Coming Together]] | $79,795,487 | $78,040,480 |
| 2 | [Joint Victory Campaign 2004]]* | $71,811,666 | $72,588,053 |
| 3 | [Media Fund]] | $59,414,183 | $57,694,580 |
| 4 | [Service Employees International Union]] | $48,385,367 | $47,695,646 |
| 5 | [Progress For America]] | $44,929,174 | $35,631,378 |
| 6 | [Republican Governors Association]] | $33,848,421 | $34,301,889 |
| 7 | [Democratic Governors Association]] | $24,172,761 | $24,125,938 |
| 8 | [American Federation of State, County, and Municipal Employees]] | $22,227,050 | $22,332,587 |
| 9 | [Swift Vets and POWs for Truth]] | $17,008,090 | $22,565,360 |
| 10 | [MoveOn.org]] | $12,956,215 | $21,565,803 |
| 11 | [College Republican National Committee]] | $12,780,126 | $17,260,655 |
| 12 | [New Democrat Network]] | $12,726,158 | $12,524,063 |
| 13 | itizens for a Strong Senate | $10,853,730 | $10,228,515 |
| 14 | epublican State Leadership Committee | $10,762,907 | $10,682,312 |
| 15 | [Club for Growth]] | $10,645,976 | $11,943,415 |
| 16 | [Sierra Club]] | $8,727,127 | $6,261,811 |
| 17 | [EMILY's List]] | $7,739,946 | $8,100,752 |
| 18 | oices for Working Families | $7,466,056 | $7,202,695 |
| 19 | [AFL-CIO]] | $6,583,572 | $6,473,110 |
| 20 | [League of Conservation Voters]] | $6,049,500 | $5,078,116 |
| As of June 30, 2008. | |||
Double counting (accounting)
Double counting in accounting is an error whereby a transaction is counted more than once, for whatever reason. But in social accounting it also refers to a conceptual problem in social accounting practice, when the attempt is made to estimate the new value added by Gross Output, or the value of...
.
See also
- 501(c)(3)
- 501(c)(4)
- Campaign finance in the United StatesCampaign finance in the United StatesCampaign finance in the United States is the financing of electoral campaigns at the federal, state, and local levels.At the federal level, the primary source of campaign funds is individuals; political action committees are a distant second. Contributions from both are limited, and direct...
- Campaign finance reformCampaign finance reformCampaign finance reform is the common term for the political effort in the United States to change the involvement of money in politics, primarily in political campaigns....
- Opposition researchOpposition researchOpposition research is:# The term used to classify and describe efforts of supporters or paid consultants of a political candidate to legally investigate the biographical, legal or criminal, medical, educational, financial, public and private administrative and or voting records of the opposing...
- Political action committeePolitical action committeeIn the United States, a political action committee, or PAC, is the name commonly given to a private group, regardless of size, organized to elect political candidates or to advance the outcome of a political issue or legislation. Legally, what constitutes a "PAC" for purposes of regulation is a...
External links
- 527s: Advocacy Group Spending in the 2010 Elections from OpenSecrets.orgCenter for Responsive PoliticsThe Center for Responsive Politics is a non-profit, nonpartisan research group based in Washington, D.C. that tracks money in politics and the effect of money and lobbying activity on elections and public policy and maintains a public online database of its information.Their database...
- Silent Partners (527 Organizations) from Center for Public IntegrityCenter for Public IntegrityThe Center for Public Integrity is a nonprofit organization dedicated to producing original, responsible investigative journalism on issues of public concern. The Center is non-partisan and non-advocacy and committed to transparent and comprehensive reporting both in the United States and around...
, publicintegrity.org - Tax Information for Political Organizations from the Internal Revenue ServiceInternal Revenue ServiceThe Internal Revenue Service is the revenue service of the United States federal government. The agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue...
, irs.gov - "RNC opens assault on anti-Bush groups", CNN.com, May 6, 2004
- "Kerry files FEC complaint against swift boat group", CNN.com, August 21, 2004