{"data":{"id":"us-ri/r.i.-gen.-laws-44-11.1-2","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-11.1-2","heading":"Imposition of tax.","body":"Each political organization shall annually pay to the state a tax equal to seven and one-half percent (7.5%) of political organization taxable income, as defined under § 527(c) of the Internal Revenue Code; provided, that no tax shall be payable or a tax return filed under this section unless the political organization has at least one hundred dollars ($100) or more of political organization taxable income under § 527(c) of the Internal Revenue Code.","path":["Title 44 Taxation","Chapter 11.1 Political Organization Tax"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-11.1/44-11.1-2.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:24Z","sha256":"55643a81345dbf71cdfa31f9d6d735d70d991f77ca8d2fd1d30705e0f6088594","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-11.1-1","next":"us-ri/r.i.-gen.-laws-44-11.1-3"},"notice":"GroundRules: Original legal text. Not legal advice."}