A 527 organization is a type of tax-exempt group in the United States that is primarily focused on influencing the election of candidates for public office. Named after section 527 of the Internal Revenue Code, these organizations can raise and spend unlimited amounts of money on political activities, as long as they do not coordinate directly with a candidate's campaign. These organizations often engage in activities such as voter mobilization, issue advocacy, and political advertising. While they cannot contribute directly to candidates, they play a significant role in shaping public opinion and can have a substantial impact on elections, especially during major events like the presidential election.