District of Columbia Statutes
§ 47-1802.04 — Exempt organizations — Political organizations.
District of Columbia § 47-1802.04
JurisdictionDistrict of Columbia
Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Ch. 18Income and Franchise Taxes.
Subch. IIExempt Organizations.
This text of District of Columbia § 47-1802.04 (Exempt organizations — Political organizations.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
D.C. Code § 47-1802.04 (2026).
Text
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 .
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Related
§ 527
26 U.S.C. § 527
Legislative History
Apr. 4, 2003, D.C. Law 14-282, § 11(qq), 50 DCR 896
Nearby Sections
15
§ 47-1001
Real property — Listing.§ 47-1002
Real property — Exemptions.§ 47-1003
Disabled American Veterans.§ 47-1005
Real property tax exemption.§ 47-1005.03
Nonprofit Workforce Housing Properties.§ 47-1007
Real property tax exemption.§ 47-1009
Appeals from assessments.§ 47-101
[Reserved].§ 47-1010
Rules and regulations.§ 47-1010.01
Real property tax exemption.Cite This Page — Counsel Stack
Bluebook (online)
District of Columbia § 47-1802.04, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/47-1802.04.