District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-1802.04: Exempt organizations — Political organizations.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18. Income and Franchise Taxes.
Subchapter II. Exempt Organizations.

The income of every political organization subject to tax under section 527 of the Internal Revenue Code of 1986 [26 U.S.C. § 527 ] shall be taxed in the same manner and to the same extent as income of a corporation is taxed under subchapter VII of this Chapter.

Collected 2026-08-29T05:44:07Z. Source file · JSON

Browse this collection