A PAC that has obtained "527 status" from the IRS cannot give money directly to a candidate, but it can buy ads for or against a candidate to try to influence the election.

Question

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A 527 organization, including PACs with this status, is tax-exempt specifically for the purpose of influencing elections. They can engage in political activities like advertising for or against candidates, but they cannot directly contribute to candidates or coordinate with their campaigns.

A PAC That Has Obtained "527 Status" from the IRS