{"data":{"id":"us-dc/d.c.-code-47-1802.04","jurisdiction":"us-dc","citation":"D.C. Code § 47-1802.04","heading":"Exempt organizations — Political organizations.","body":"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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter II. Exempt Organizations."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1802.04","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"9e77780aa0a1abe8284d5df15eb16686e7cdb0c689c186f347c94e7567d31040","source_id":"us-dc","stale":true,"prev":"us-dc/d.c.-code-47-1802.03","next":"us-dc/d.c.-code-47-1803.01"},"notice":"GroundRules: Original legal text. Not legal advice."}