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D.C. Code § 47-1802.04

Exempt organizations — Political organizations.

Official textus-dc/statcode.dccouncil.gov
Summarize

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.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (40 sections)
  1. 47-1801.01 · Repeal of the District of Columbia Income Tax Act of 1939…
  2. 47-1801.02 · Applicability of provisions — Taxable years.
  3. 47-1801.03 · Applicability of provisions — Returns and payments.
  4. 47-1801.04 · General definitions.
  5. 47-1801.05 · Effect of repeal or amendment.
  6. 47-1801.01a · Effect of repeal or amendment.
  7. 47-1802.01 · Exempt organizations — In general.
  8. 47-1802.02 · Exempt organizations — Regulations.
  9. 47-1802.03 · Exempt organizations — Applicability of provisions.
  10. 47-1802.04 · Exempt organizations — Political organizations.
  11. 47-1803.01 · “Net income” defined.
  12. 47-1803.02 · Gross income — Items included and excluded; “adjusted…
  13. 47-1803.03 · Gross income — Corporation, financial institution,…
  14. 47-1803.04 · Gross income — Individual, estate, and trust deductions.
  15. 47-1804.01 · Accounting periods — Computation of income.
  16. 47-1804.02 · Accounting periods — Period in which items of gross income…
  17. 47-1804.03 · Accounting periods — Period for which deductions and…
  18. 47-1804.04 · Income from installment sales.
  19. 47-1804.05 · Inventories.
  20. 47-1804.06 · Authority to reject returns.
  21. 47-1804.07 · Amount.
  22. 47-1805.01 · Returns — Forms.
  23. 47-1805.02 · Returns — Persons required to file.
  24. 47-1805.03 · Returns — Filing.
  25. 47-1805.04 · Returns — Divulgence of information.
  26. 47-1805.05 · Returns — Certification by Qualified High Technology…
  27. 47-1805.02a · Combined reporting required.
  28. 47-1805.02b · Transition from the Joyce method of apportionment to the…
  29. 47-1806.01 · Tax on residents and nonresidents — “Taxable income”…
  30. 47-1806.02 · Tax on residents and nonresidents — Personal exemptions.
  31. 47-1806.03 · Tax on residents and nonresidents — Imposition and rates.
  32. 47-1806.04 · Tax on residents and nonresidents — Credits — In general.
  33. 47-1806.05 · Tax on residents and nonresidents — Credits — Campaign…
  34. 47-1806.06 · Tax on residents and nonresidents — Credits — Property…
  35. 47-1806.07 · Tax on residents and nonresidents — Reduction of top rate…
  36. 47-1806.08 · Tax on residents and nonresidents; credits; targeted…
  37. 47-1806.09 · Tax on residents and nonresidents; credits; lower income,…
  38. 47-1806.10 · Income averaging — Employment discrimination.
  39. 47-1806.11 · Tax on residents and nonresidents — Credits — Energy…
  40. 47-1806.12 · Tax on residents and non-residents — Credits — Alternative…
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