Here's the Background on §527 Political Funds
Nonprofits should be concerned about §527 organizations for several reasons. Because many nonprofits, including charities, are becoming more concerned about election issues, they need to understand the interrelationships among the various forms of activity and how they may be able to utilize such structures in their own program. In addition charities will do well to emphasize that even though all charities are nonprofits, all nonprofits are not charities. Charities should take care to distinguish the more self-centered and controversial activities of other forms of nonprofit entities from the charitable work that they do.
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