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Definition of Political Organization Political organizations are organized and operated primarily to accept contributions and make expenditures for the purpose of influencing the “selection, nomination, election, or appointment of any individual to Federal, State, or local public office or office in a political organization, or the election of Presidential electors.” Political organizations include political party committees, Federal, State and local candidate committees and other political committees such as political action committees (PACs). The law also creates a new sub-category of political organization -- qualified state or local political organization (QSLPO). A state or local organization may be a QSLPO, if it meets the following criteria: • All of its political activities relate solely to state or local public office (or office in a state or local political organization), • It is subject to state law that requires it to report (and it does report) to a state agency information about contributions and expenditures that is similar to the information that the organization would otherwise be required to report to the IRS, • The state agency and the organization make the reports publicly available, and • No Federal candidate or office holder controls it or materially participates in its direction, solicits contributions for it, or directs any of its disbursements. Filing Categories Federal tax law divides political organizations into several different categories, and provides different filing requirements for each category. See the first chart below for the filing requirements for each category. Federal organizations • FEC political committee: A political organization (including federal candidate committees, political party committees and PACs) that is required to report as a political committee under the Federal Election Campaign Act. • Other federal political organization: A political organization attempting to influence federal elections that is not required to report as a political committee under the Federal Election Campaign Act. State and Local organizations • Candidate committee: A campaign committee of a state or local candidate. • Party committee: A state or local committee of a political party. • Qualified state or local political organization (QSLPO): See above definition. • Caucus or association: A group of state or local officials attempting to influence elections. • Other political organization: Any other state or local political organization.
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