qualified State or local political organization

(D)The term “qualified State or local political organization” shall not include any organization otherwise described in subparagraph (A) if a candidate for nomination or election to Federal elective public office or an individual who holds such office— (i)controls or materially participates in the direction of the organization, (ii)solicits contributions to the organization (unless the Secretary determines that such solicitations resulted in de minimis contributions and were made without the prior knowledge and consent, whether explicit or implicit, of the organization or its officers, directors, agents, or employees), or (iii)directs, in whole or in part, disbursements by the organization. (f)

Source

26 USC § 527(e)(5)(D)


Scoping language

For purposes of this section
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