Political Entity

The Ethics in Government Act requires public financial disclosure filers to report the positions they hold with various organizations, but exempts certain positions from reporting, including positions held with a “political entity.”  The Act does not define “political entity”; however, OGE has determined that, for purposes of this reporting exception to Part 1 of the OGE Form 278e, “political entity” covers organizations that meet the definition of “political organization” in definition section 527(e) of the Internal Revenue Code.  See OGE Legal Advisory LA-18-13 (September 27, 2018).