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{{Short description|Type of U.S. tax-exempt organization}}
{{use mdy dates|date=July 2021}}

{{More citations needed|date=October 2008}}

A '''527 organization''' or '''527 group''' is a type of U.S. [[tax-exempt organization]] organized under Section 527 of the U.S. [[Internal Revenue Code]] ({{usc|26|527}}). A 527 group is created primarily to influence the selection, [[nomination]], [[election]], appointment or defeat of candidates to federal, state or local public office.

Technically, almost all political committees, including state, local, and federal candidate committees, traditional [[political action committee]]s (PACs), "[[Political action committee#Super PACs|Super PACs]]", and political parties are "527s". However, in common practice the term is usually applied only to such organizations that are not regulated under state or federal campaign finance laws because they do not [[Issue advocacy ads|"expressly advocate"]] for the election or defeat of a candidate or party.

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. The organizations must register with the [[Internal Revenue Service]] (IRS), publicly disclose their donors and file periodic reports of contributions and expenditures.<ref>The Center for Public Integrity, 527 Frequently Asked Questions http://projects.publicintegrity.org/527/default.aspx?act=faq#5 {{Webarchive|url=https://web.archive.org/web/20110411020942/http://projects.publicintegrity.org/527/default.aspx?act=faq#5 |date=2011-04-11 }}</ref>

Because they may not [[Issue advocacy ads|expressly advocate]] for specific candidates or coordinate with any candidate's campaign, many 527s are used to raise money to spend on [[issue advocacy ads|issue advocacy]] and voter mobilization. Examples of 527s are [[Swift Vets and POWs for Truth|Swift Boat Veterans for Truth]], [[The Media Fund]], [[America Coming Together]], the [[Progress for America Voter Fund]], and the [[Secretary of State Project]].<ref>{{cite web|url=http://www-cs-faculty.stanford.edu/~eroberts/cs181/projects/2004-05/political-action/527one.html |title=What are 527's? &#124; Who Donates? &#124; Where does the money go? Government Regulation &#124; Ethics |publisher=Stanford University |access-date=November 16, 2013}}</ref>

==Legal history==

Internal Revenue Code section 527 was enacted as part of Public Law No. 93-625 on January 3, 1975.<ref>Pub. L. No. 93-625, sec. 10(a) (Jan. 3, 1975), effective for tax years beginning after December 31, 1974.</ref> In the case of ''[[Buckley v. Valeo]]'', the U.S. Supreme Court attempted to draw a limit on the extent to which campaign finance laws could regulate speech about politics. The Court's answer was that campaign finance laws could reach only party and candidate committees, organizations with the major purpose of electing candidates, or speech that "expressly advocated" the election or defeat of candidates. The determination of whether a group had the major purpose of electing candidates depended, in turn, on whether "express advocacy" was the group's primary activity. In footnote 6 of the Buckley opinion, the Court limited "express advocacy" to words and phrases such as "Smith for Congress", "elect", "defeat", or other specific calls for action to vote for or against a candidate. Thus, organizations could run ads discussing candidates and issues without being subject to campaign finance restrictions, so long as they avoided such express advocacy.

The McCain-Feingold law, also known as the Bipartisan Campaign Reform Act, extended certain campaign finance limitations to broadcast advertisements run within 60 days of a general election or 30 days of a primary election if they mentioned a candidate, regardless of whether or not they contained "express advocacy". The Supreme Court upheld the constitutionality of this provision in ''[[McConnell v. Federal Election Commission]]''. Based on that decision, many persons urged the [[Federal Election Commission]] (FEC) to use its regulatory power to extend campaign finance laws to cover these groups. The Commission held hearings in April 2004 to determine whether or not 527s should be regulated under [[campaign finance]] rules, but concluded that the law did not cover these independent 527 organizations unless they directly advocated the election or defeat of a candidate or engaged in broadcast advertising mentioning within the 30- and 60-day windows specified by Congress in the McCain-Feingold law. Nevertheless, Federal Election Commission rulings after the 2004 election attempted to extend the reach of the law to advertisements which questioned a candidate's [[moral character|character]] and fitness for office off limits to 527s specifically.<ref>{{cite news|url=https://www.nytimes.com/2008/06/21/us/politics/21ads.html|title=Ready to Attack Obama, if Some Money Arrives|first=Michael|last=Luo|work=[[The New York Times]]|date=2008-06-12|archive-date=October 29, 2015|access-date=February 21, 2017|archive-url=https://web.archive.org/web/20151029083143/http://www.nytimes.com/2008/06/21/us/politics/21ads.html|url-status=live}}</ref>
* 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 [[independent expenditure|coordinate]] their activities with a candidate or a party.<ref>''EMILY's List v. FEC'', 581 F.3d 1 (D.C. Cir. 2009).</ref><ref>{{cite news|url=https://www.nytimes.com/2009/09/19/us/politics/19donate.html|title=Court Backs Outside Groups' Political Spending|date=September 19, 2009|work=The New York Times}}</ref>
* 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 or coordinate their activity with campaigns, they may seek to persuade the voting public through [[independent expenditure|independent expenditure groups]].<ref>{{cite web |url=http://www.scotusblog.com/case-files/cases/citizens-united-v-federal-election-commission/ |title=Citizens United v. Federal Election Commission |publisher=SCOTUSblog |access-date=April 1, 2012 |archive-date=May 5, 2021 |archive-url=https://web.archive.org/web/20210505193352/http://www.scotusblog.com/case-files/cases/citizens-united-v-federal-election-commission/ |url-status=live }}</ref>
* In July 2010, the U.S. District Court of Appeals for the D.C. Circuit ruling in Speechnow.org v. Federal Election Commission struck down fundraising limits on [[independent expenditure]]-only committees, (commonly known as [[Political Action Committee#Super PACs|Super PACs]]) which, like 527s, can raise unlimited amounts of money from individuals, unions, associations and corporations to influence elections. Speechnow.org v. Federal Election Commission, 599 F.3d 686, (U.S.C.A. D.C. 2010).  These PACs must also disclose their finances to the FEC and cannot coordinate with candidates or political parties.  The difference is that the Super PACs can "expressly advocate" for or against a candidate.<ref>{{cite web |url=http://www.opensecrets.org/pacs/superpacs.php?cycle=2010 |title=Super PACs |publisher=OpenSecrets |access-date=April 1, 2012 |archive-date=March 29, 2012 |archive-url=https://web.archive.org/web/20120329051742/http://www.opensecrets.org/pacs/superpacs.php?cycle=2010 |url-status=live }}</ref> The Speechnow.org and Citizens United decisions made 527s much less valuable as a medium of political communication, and their use declined substantially in the elections of 2010 and 2012 {{Citation needed|reason=need a reliable source for this claim|date=July 2013}}.

In ''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 both an independent expenditure PAC and a traditional PAC that could make contributions to candidates and was subject to fundraising restrictions.<ref>{{cite web |last=Marston |first=Chris |url=http://rnla.org/Blogs/blogs/public/archive/2011/04/27/former-fec-chair-smith-joins-litigation-team-to-create-quot-super-duper-quot-pacs.aspx |title=Former FEC Chair Smith joins litigation team to create "Super-Duper" PACs |publisher=Republican National Lawyers Association |date=April 27, 2011 |access-date=April 1, 2012 |archive-url=https://web.archive.org/web/20120312214906/http://rnla.org/Blogs/blogs/public/archive/2011/04/27/former-fec-chair-smith-joins-litigation-team-to-create-quot-super-duper-quot-pacs.aspx |archive-date=March 12, 2012 |url-status=dead |df=mdy-all }}</ref> Carey's victory in the court now allows organizations to operate both traditional and "Super" PACs.

==Public opinion==
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. Seventeen percent approve of the expenditures, and 15 percent of respondents said they were unsure.<ref>{{cite news|url=http://people-press.org/2010/02/12/midterm-election-challenges-for-both-parties/|title=Midterm Election Challenges for Both Parties|date=February 12, 2010|publisher=Pew Research Center|archive-date=May 7, 2011|access-date=April 28, 2011|archive-url=https://web.archive.org/web/20110507165824/http://people-press.org/2010/02/12/midterm-election-challenges-for-both-parties/|url-status=live}}</ref>

An October 2010 [[Bloomberg Television|Bloomberg]] poll found that 47 percent of Americans say they would be less likely to support a [[political]] [[candidate]] if his [[Political campaign|campaign]] was supported by [[advertising]] paid for by anonymous business groups. According to the pollster, 41 percent said that it would not matter, and 9 percent said they would be more likely to back the candidate.<ref>{{cite news|url=http://www.msnbc.com/msnbc/end-citizens-united-pac-wants-make-its-name-reality|title=End Citizens United PAC wants to make its name a reality|last=Frumin|first=Aliyah|date=August 20, 2015|publisher=MSNBC|archive-date=July 30, 2017|access-date=July 29, 2017|archive-url=https://web.archive.org/web/20170730014624/http://www.msnbc.com/msnbc/end-citizens-united-pac-wants-make-its-name-reality|url-status=live}}</ref>

==2004 election controversy==
Although 527 organizations were in common use by the 1990s, in the wake of the [[Bipartisan Campaign Reform Act]], which limited the ability of political parties to raise money, 527s rose to much greater prominence and visibility.  [[Swift Vets and POWs for Truth|Swift Boat]] was one such group, which ran controversial and highly effective ads critical of the 2004 [[Democratic Party (United States)|Democratic Party]] candidate, [[John Kerry]].<ref>{{cite web |url=http://www.huffingtonpost.com/2010/07/29/wyly-brothers-republican-campaign-donations_n_664550.html |title=Wyly Brothers Gave Millions To Over 200 Republican Candidates |first=Marcus |last=Baram |publisher=Huffington Post |date=May 25, 2011 |access-date=April 1, 2012 |archive-date=March 8, 2017 |archive-url=https://web.archive.org/web/20170308015100/http://www.huffingtonpost.com/2010/07/29/wyly-brothers-republican-campaign-donations_n_664550.html |url-status=live }}</ref>  A reported $9.45 million came from just 3 private individuals.<ref name="opensecrets">{{cite web| title =Swift Vets Top Contributors, 2004 Cycle| publisher =opensecrets| url =http://www.opensecrets.org/527s/527cmtedetail.asp?cycle=2004&format=&ein=201041228&tname=Swift%20Vets%20&%20POWs%20for%20Truth| access-date =2007-04-01| archive-url =https://web.archive.org/web/20070930160011/http://www.opensecrets.org/527s/527cmtedetail.asp?cycle=2004&format=&ein=201041228&tname=Swift%20Vets%20&%20POWs%20for%20Truth| archive-date =2007-09-30| url-status =dead}}</ref><ref name="chronoctcontrib">{{cite news | last =Frank| first =John| title =ELECTION 2004 / 2 Texans dig deep for boat vet ads / Pair from Dallas kick in $3 million for group's coffers| pages =A8| publisher =Houston Chronicle| date= 2004-10-05| url =http://www.chron.com/CDA/archives/archive.mpl?id=2004_3806652| access-date = 2012-02-12 }}</ref><ref name="tpjfactsheet">{{cite web|title=Bob Perry - The Man Behind Swift Boat Veterans for Truth |work=fact sheet |publisher=Texans for Public Justice (self-published) |url=http://www.tpj.org/page_view.jsp?pageid=667&pubid=422 |access-date=2007-04-01 |url-status=dead |archive-url=https://web.archive.org/web/20070528034106/http://www.tpj.org/page_view.jsp?pageid=667&pubid=422 |archive-date=2007-05-28 }}</ref>  On the liberal side, contributor George Soros contributed $23.7 million to 527s, and Peter Lewis of Progressive Insurance contributed another $23.2 million to 527s in 2004.<ref>{{cite web |url=http://www.opensecrets.org/527s/527indivs.php?cycle=2004 |title=Top Individual Contributors to Federally Focused 527 Organizations, 2004 Election Cycle |publisher=OpenSecrets |access-date=April 1, 2012 |archive-date=March 31, 2012 |archive-url=https://web.archive.org/web/20120331085137/http://www.opensecrets.org/527s/527indivs.php?cycle=2004 |url-status=live }}</ref> Prominent 527s that supported Democrats included [[America Coming Together]], MoveOn.org, and the Media Fund.

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 Committee]] accused [[MoveOn.org]], [[The Media Fund]], [[America Coming Together]] and [[America Votes]] of coordinating their efforts with the   [[John Kerry presidential campaign, 2004|John Kerry campaign]].
* On August 20, 2004, [[John Kerry presidential campaign, 2004|John Kerry's campaign]] accused [[Swift Boat Veterans for Truth]] of coordinating their efforts with the [[George W. Bush presidential campaign, 2004|George W. Bush campaign]].

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.<ref>{{cite web |url=http://www.fec.gov/press/press2006/20061213murs.html |title=FEC Collects $630,000 in Civil Penalties from Three 527 Organizations |publisher=Federal Election Commission |date=December 13, 2006 |access-date=April 1, 2012 |url-status=dead |archive-url=https://web.archive.org/web/20120208142407/http://www.fec.gov/press/press2006/20061213murs.html |archive-date=February 8, 2012 }}</ref>

==Top 20 federally focused and state focused 527 groups==

=== 2018 election cycle ===
Some of these listings identify a parent organization that has created a 527 group but that also engages in many nonpolitical activities. [[United States Republican Party|Republican]]/[[American conservatism|conservative leaning]] groups are highlighted in '''pink''', [[United States Democratic Party|Democratic]]/[[Liberalism in the United States|liberal leaning]] groups are highlighted in '''blue''', neutral groups are not highlighted.
{| class="wikitable"
|-
!Rank
!Name
!2018 Fundraising
!2018 Expenditures
|-
|1
! {{Party shading/Republican}} align="left" ! |[[Republican Governors Association]]
| $150,387,931
| $167,835,847
|-
|2
! {{Party shading/Democratic}} align="left" ! |[[Democratic Governors Association]]
| $95,779,024
| $96,371,376
|-
|3
! {{Party shading/Democratic}} align="left" ! |[[ActBlue]]
| $92,101,947
| $74,272,425
|-
|4
! {{Party shading/Republican}} align="left" ! |[[Republican State Leadership Committee]]
| $45,283,573
| $49,998,382
|-
|5
! {{Party shading/Democratic}} align="left" ! |[[American Federation of State, County, and Municipal Employees]]
| $41,390,913
| $40,318,034
|-
|6
! {{Party shading/Republican}} align="left" ! |Republican Attorneys General Association
| $40,640,124
| $50,936,229
|-
|7
! {{Party shading/Democratic}} align="left" ! |[[Democratic Legislative Campaign Committee]]
| $32,918,509
| $32,203,180
|-
|8
! {{Party shading/Democratic}} align="left" ! |[[EMILY's List]]
| $28,529,793
| $26,332,838
|-
|9
! {{Party shading/Democratic}} align="left" ! |[[Service Employees International Union]]
| $27,465,223
| $29,319,705
|-
|10
! {{Party shading/Democratic}} align="left" ! |Democratic Attorneys General Association
| $20,373,246
| $20,503,622
|-
|11
! {{Party shading/Republican}} align="left" ! |[[Citizens United (organization)|Citizens United]]
| $18,526,147
| $18,828,337
|-
|12
! {{Party shading/Democratic}} align="left" ! |[[American Federation of Teachers]]
| $17,927,893
| $21,072,933
|-
|13
! {{Party shading/Democratic}} align="left" ! |[[Laborers' International Union of North America|Laborers Union]]
| $15,974,447
| $16,024,116
|-
|14
! {{Party shading/Democratic}} align="left" ! |A Stronger Michigan
| $15,138,050
| $15,138,049
|-
|15
! {{Party shading/Democratic}} align="left" ! |State Victory Action
| $14,905,000
| $14,713,267
|-
|16
! {{Party shading/Democratic}} align="left" ! |[[National Democratic Redistricting Committee]]
| $14,221,188
| $13,413,926
|-
|17
! {{Party shading/Republican}} align="left" ! |American Comeback Committee
| $14,117,837
| $15,839,410
|-
|18
! {{Party shading/Democratic}} align="left" ! |Garden State Forward
| $13,742,250
| $4,981,083
|-
|19
![[National Association of Realtors]]
|$13,405,000
|$9,017,937
|-
|20
! {{Party shading/Democratic}} align="left" ! |A Stronger Wisconsin
| $12,062,035 
| $12,062,035
|-
| colspan="4" align="center"|''As of'' March 2021. Sources:<ref>{{Cite web|title=Top 50 Federally Focused Organizations {{!}} OpenSecrets|url=https://www.opensecrets.org/527s/527cmtes.php?level=C&cycle=2018|access-date=2021-03-20|website=www.opensecrets.org}}</ref><ref>{{Cite web|title=State-Focused 527 Organizations Only {{!}} OpenSecrets|url=https://www.opensecrets.org/527s/527cands.php?level=P&cycle=2018|access-date=2021-03-20|website=www.opensecrets.org|archive-date=February 2, 2022|archive-url=https://web.archive.org/web/20220202183127/https://www.opensecrets.org/527s/527cands.php?level=P&cycle=2018|url-status=live}}</ref>
|}

===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. [[United States Republican Party|Republican]]/[[American conservatism|conservative leaning]] groups are highlighted in '''pink''', [[United States Democratic Party|Democratic]]/[[Liberalism in the United States|liberal leaning]] groups are highlighted in '''blue'''.

A total of $415,784,148 was spent by these organizations alone, $214,580,543 of which was spent by Republican/conservative groups and $201,203,605 of which was spent by Democratic/liberal groups.<ref name="opensecrets.org">[http://opensecrets.org/527s/527cmtes.php?level=C&cycle=2004 Top 50 Federally Focused Organizations] {{Webarchive|url=https://web.archive.org/web/20080806160142/http://www.opensecrets.org/527s/527cmtes.php?level=C&cycle=2004 |date=August 6, 2008 }}, opensecrets.org</ref><ref name="State-Focused 527 Committees Only">[http://opensecrets.org/527s/527cands.php?cycle=2004 State-Focused 527 Committees Only] {{Webarchive|url=https://web.archive.org/web/20080913181402/http://www.opensecrets.org/527s/527cands.php?cycle=2004 |date=September 13, 2008 }}, opensecrets.org</ref>

{| class="wikitable"
|-
!Rank
!Name
!2010 Fundraising
!2010 Expenditures
|-
|1
! {{Party shading/Republican}} ! align="left" |[[Republican Governors Association]]
| $117,129,464
| $131,823,354
|-
|2
! {{Party shading/Democratic}} ! align="left" |[[Democratic Governors Association]]
| $55,362,218
| $64,708,253
|-
|3
! {{Party shading/Democratic}} ! align="left" |[[American Federation of State, County, and Municipal Employees]]
| $47,068,586
| $46,520,548
|-
|4
! {{Party shading/Republican}} ! align="left" |[[Republican State Leadership Committee]]
| $29,504,912
| $29,911,967
|-
|5
! {{Party shading/Republican}} ! align="left" |[[American Solutions for Winning the Future]]
| $28,233,447
| $28,419,764
|-
|6
! {{Party shading/Democratic}} ! align="left" |[[Service Employees International Union]]
| $14,923,663
| $15,534,072
|-
|7
! {{Party shading/Republican}} ! align="left" |[[Citizens United (organization)|Citizens United]]
| $9,211,311
| $9,185,145
|-
|8
! {{Party shading/Democratic}} ! align="left" |[[EMILY's List]]
| $9,001,964
| $10,439,329
|-
|9
! {{Party shading/Democratic}} ! align="left" |[[America Votes]]
| $8,883,561
| $11,237,974
|-
|10
! {{Party shading/Democratic}} ! align="left" |[[Democratic Legislative Campaign Committee]]
| $8,684,721
| $10,949,775
|-
|11
! {{Party shading/Republican}} ! align="left" |[[College Republican National Committee]]
| $8,389,738
| $8,621,662
|-
|12
! {{Party shading/Democratic}} ! align="left" |[[National Education Association]]
| $7,394,838
| $7,503,113
|-
|13
! {{Party shading/Democratic}} ! align="left" |Citizens for Strength and Security
| $7,127,814
| $7,216,173
|-
|14
! {{Party shading/Republican}} ! align="left" |[[American Crossroads]]
| $6,700,312
| $1,408,323
|-
|15
! {{Party shading/Democratic}} ! align="left" |Democratic Attorneys General Association
| $6,365,202
| $7,206,207
|-
|16
! {{Party shading/Republican}} ! align="left" |[[GOPAC]]
| $5,600,547 
| $5,210,328
|-
|17
! {{Party shading/Democratic}} ! align="left" |[[International Brotherhood of Electrical Workers]]
| $5,354,930
| $6,685,747
|-
|18
! {{Party shading/Democratic}} ! align="left" |[[ActBlue]]
| $4,994,165
| $4,719,415
|-
|19
! {{Party shading/Democratic}} ! align="left" |[[Laborers' International Union of North America|Laborers Union]]
| $4,578,278
| $4,361,153
|-
|20
! {{Party shading/Democratic}} ! align="left" |American Federation of State, County, Municipal Employees
| $4,123,743
| $4,121,846
|}

===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. [[United States Democratic Party|Democratic]]/[[Liberalism in the United States|liberal leaning]] groups are highlighted in '''blue''', [[United States Republican Party|Republican]]/[[American conservatism|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.<ref name="opensecrets.org" /><ref name="State-Focused 527 Committees Only" />

{| class="wikitable"
|-
!Rank
!Name
!2008 Fundraising
!2008 Expenditures
|-
|1
! {{Party shading/Republican}} ! align="left" |[[Republican Governors Association]]
| $58,942,154 
| $44,625,517
|-
|2
! {{Party shading/Democratic}} ! align="left" |[[Democratic Governors Association]]
| $35,831,960 
| $26,376,784
|-
|3
! {{Party shading/Democratic}} ! align="left" |American Federation of State, County, Municipal Employees
| $32,867,824
| $30,652,149
|-
|4
! {{Party shading/Democratic}} ! align="left" |[[Service Employees International Union]]
| $27,432,667 
| $27,839,177
|-
|5
! {{Party shading/Democratic}} ! align="left" |[[America Votes]]
| $25,959,173 
| $24,491,324
|-
|6
! {{Party shading/Republican}} ! align="left" |[[American Solutions for Winning the Future]]
| $22,722,547
| $22,966,088
|-
|7
! {{Party shading/Republican}} ! align="left" |Republican State Leadership Committee
| $19,961,136
| $20,981,193
|-
|8
! {{Party shading/Democratic}} ! align="left" |[[Change to Win]]
| $13,917,202 
| $7,799,656
|-
|9
! {{Party shading/Democratic}} ! align="left" |EMILY'S List
| $13,659,555 
| $12,910,515
|-
|10
! {{Party shading/Democratic}} ! align="left" |The Fund for America
| $12,142,046 
| $12,142,044
|-
|11
! {{Party shading/Democratic}} ! align="left" |[[Democratic Legislative Campaign Committee]]
| $9,989,627 
| $12,665,087
|-
|12
! {{Party shading/Republican}} ! align="left" |[[GOPAC]]
| $9,322,764
| $9,407,146
|-
|13
! {{Party shading/Democratic}} ! align="left" |Patriot Majority Fund
| $8,266,627
| $8,108,121
|-
|14
! {{Party shading/Republican}} ! align="left" |[[College Republican National Committee]]
| $6,956,285
| $7,537,976
|-
|15
! {{Party shading/Republican}} ! align="left" |[[RightChange.com]]
| $6,736,563 
| $5,578,187
|-
|16
! {{Party shading/Democratic}} ! align="left" |Democratic Attorneys General Association
| $6,704,076  
| $5,441,100
|-
|17
! {{Party shading/Democratic}} ! align="left" |[[UNITE HERE]]
| $6,480,432 
| $6,957,280
|-
|18
! {{Party shading/Republican}} ! align="left" |[[Citizens United (organization)|Citizens United]]
| $6,477,080 
| $6,016,215
|-
|19
! {{Party shading/Republican}} ! align="right" |All Children Matter
| $6,031,500
| $3,368,861 
|-
|20
! {{Party shading/Democratic}} ! align="left" |[[Progressive Majority]]
| $5,743,779 
| $7,444,825
|}

===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.<ref name="ReferenceA">[http://opensecrets.org/527s/527cmtes.php?level=C&cycle=2006 Top 50 Federally Focused Organizations] {{Webarchive|url=https://web.archive.org/web/20080710105747/http://www.opensecrets.org/527s/527cmtes.php?level=C&cycle=2006 |date=July 10, 2008 }}, opensecrets.org</ref><ref name="ReferenceB">[http://opensecrets.org/527s/527cands.php?cycle=2008 State-Focused 527 Committees Only], opensecrets.org</ref>

{| class="wikitable"
|-
!Rank<br>
!Name
!2006 Fundraising
!2006 Expenditures
|-
|1
! {{Party shading/Republican}} ! align="left" |[[Republican Governors Association]]
| $28,798,367
| $15,993,537
|-
|2
! {{Party shading/Democratic}} ! align="left" |[[Service Employees International Union]]
| $25,053,546
| $28,212,510
|-
|3
! {{Party shading/Democratic}} ! align="left" |[[Democratic Governors Association]]
| $18,526,787
| $8,508,850
|-
|4
! {{Party shading/Democratic}} ! ! align="left" |[[America Votes]]
| $14,391,893
| $14,106,236
|-
|5
! {{Party shading/Democratic}} ! ! align="left" |[[EMILY's List]]
| $11,776,201
| $11,128,005
|-
|6
! {{Party shading/Republican}} ! ! align="left" |Republican State Leadership Committee
| $11,340,863
| $10,132,510
|-
|7
! {{Party shading/Democratic}} ! ! align="left" |[[American Federation of State, County, and Municipal Employees]]
| $9,599,404
| $8,336,574
|-
|8
! {{Party shading/Republican}} ! ! align="left" |[[Club for Growth]]
| $7,217,080
| $8,157,383
|-
|9
! {{Party shading/Democratic}} ! align="left" |[[Change to Win]]
| $7,061,423
| $2,592,376
|-
|10
! {{Party shading/Republican}} ! ! align="left" |[[Progress for America]]
| $6,175,025
| $13,000,574
|-
|11
! {{Party shading/Democratic}} ! ! align="left" |[[International Brotherhood of Electrical Workers]]
| $5,538,113
| $5,529,067
|-
|12
! {{Party shading/Democratic}} ! ! align="left" |September Fund
| $5,230,500
| $4,950,861
|-
|13
! {{Party shading/Republican}} ! ! align="left" |[[Economic Freedom Fund]]
| $5,050,450
| $4,835,805
|-
|14
! {{Party shading/Democratic}} ! ! align="left" |[[America Coming Together]]
| $4,494,107
| $6,998,238
|-
|15
! {{Party shading/Democratic}} ! ! align="left" |[[Democratic Legislative Campaign Committee]]
| $4,365,495
| $3,928,487
|-
|16
! {{Party shading/Democratic}} ! align="left" |Democratic Attorneys General Association
| $4,083,576
| $2,630,350
|-
|17
! {{Party shading/Republican}} ! align="left" |[[College Republican National Committee]]
| $3,720,110
| $10,260,343
|-
|18
! {{Party shading/Democratic}} ! ! align="left" |[[Laborers' International Union of North America]]
| $3,688,250
| $3,762,110
|-
|19
! {{Party shading/Democratic}} ! align="left" |[[Progressive Majority]]
| $3,262,427
| $4,845,486
|-
|20
! {{Party shading/Democratic}} ! ! align="left" |Bluegrass Freedom Fund
| $3,150,125
| $3,135,863
|-
| style="text-align:center;" colspan="4"|''As of'' June 30, 2008.  Source:<ref name="ReferenceA"/> Source:<ref name="ReferenceB"/>
|}

===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. [[United States Democratic Party|Democratic]]/[[Liberalism in the United States|liberal leaning]] groups are highlighted in '''blue''', [[United States Republican Party|Republican]]/[[American conservatism|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.<ref name="opensecrets.org" /><ref name="State-Focused 527 Committees Only" />

{| class="wikitable"
|-
!Rank
!Name
!2004 Fundraising
!2004 Expenditures
|-
|1
! {{Party shading/Democratic}} ! align="left" |[[America Coming Together]]
| $79,795,487
| $78,040,480
|-
|2
! {{Party shading/Democratic}} ! align="left" |[[Joint Victory Campaign 2004]]*
| $71,811,666
| $72,588,053
|-
|3
! {{Party shading/Democratic}} ! align="left" |[[Media Fund]]
| $59,414,183
| $57,694,580
|-
|4
! {{Party shading/Democratic}} ! align="left" |[[Service Employees International Union]]
| $48,385,367
| $47,695,646
|-
|5
! {{Party shading/Republican}} ! align="left" |[[Progress For America]]
| $44,929,174
| $35,631,378
|-
|6
! {{Party shading/Republican}} ! align="left" |[[Republican Governors Association]]
| $33,848,421
| $34,301,889
|-
|7
! {{Party shading/Democratic}} ! align="left" |[[Democratic Governors Association]]
| $24,172,761
| $24,125,938
|-
|8
! {{Party shading/Democratic}} ! align="left" |[[American Federation of State, County, and Municipal Employees]]
| $22,227,050
| $22,332,587
|-
|9
! {{Party shading/Republican}} ! align="left" |[[Swift Vets and POWs for Truth]]
| $17,008,090
| $22,565,360
|-
|10
! {{Party shading/Democratic}} ! align="left" |[[MoveOn.org]]
| $12,956,215
| $21,565,803
|-
|11
! {{Party shading/Republican}} ! align="left" |[[College Republican National Committee]]
| $12,780,126
| $17,260,655
|-
|12
! {{Party shading/Democratic}} ! align="left" |[[New Democrat Network]]
| $12,726,158
| $12,524,063
|-
|13
! {{Party shading/Democratic}} ! align="left" |Citizens for a Strong Senate
| $10,853,730
| $10,228,515
|-
|14
! {{Party shading/Republican}} ! align="left" |Republican State Leadership Committee
| $10,762,907
| $10,682,312
|-
|15
! {{Party shading/Republican}} ! align="left" |[[Club for Growth]]
| $10,645,976
| $11,943,415
|-
|16
! {{Party shading/Democratic}} ! align="left" |[[Sierra Club]]
| $8,727,127
| $6,261,811
|-
|17
! {{Party shading/Democratic}} ! align="left" |[[EMILY's List]]
| $7,739,946
| $8,100,752
|-
|18
! {{Party shading/Democratic}} ! align="left" |Voices for Working Families
| $7,466,056
| $7,202,695
|-
|19
! {{Party shading/Democratic}} ! align="left" |[[AFL–CIO]]
| $6,583,572
| $6,473,110
|-
|20
! {{Party shading/Democratic}} ! align="left" |[[League of Conservation Voters]]
| $6,049,500
| $5,078,116
|-
| style="text-align:center;" colspan="4"|''As of'' June 30, 2008.<ref name="opensecrets.org" /><ref name="State-Focused 527 Committees Only" />
|}

<nowiki>*</nowiki>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 (accounting)|double-counting]].

==See also==
* [[501(c)(3)]]
* [[501(c)(4)]]
* [[Campaign finance in the United States]]
* [[Campaign finance reform in the United States]]
* [[Issue advocacy ads|Issue versus express advocacy]]
* [[Opposition research]]
* [[Political action committee]]

==References==
{{Reflist|2}}

==External links==
* [http://www.opensecrets.org/527s/ 527s: Advocacy Group Spending in the 2010 Elections] from [[OpenSecrets]]
** [http://www.opensecrets.org/527s/527cmtes.php?level=C Top 50 Federally Focused Organizations]
* [https://web.archive.org/web/20061029115308/http://www.publicintegrity.org/527/ Silent Partners (527 Organizations)] from [[Center for Public Integrity]], publicintegrity.org
* [https://www.irs.gov/charities/political/index.html Tax Information for Political Organizations] from the [[Internal Revenue Service]], irs.gov
* [http://www.cnn.com/2004/ALLPOLITICS/03/31/gop.complaint/ "RNC opens assault on anti-Bush groups"], [[CNN.com]], May 6, 2004
* [http://www.cnn.com/2004/ALLPOLITICS/08/20/kerry.swiftboat/ "Kerry files FEC complaint against swift boat group"], CNN.com, August 21, 2004

{{Lobbying in the United States}}
{{Authority control}}

[[Category:Internal Revenue Code|0527]]
[[Category:527 organizations| ]]
[[Category:Campaign finance in the United States]]