The groups that are hiring Berkenbush are known as 527s, after a section of the tax code. They include federal political action committees — organizations that raise money to elect or defeat candidates and are regulated by the Federal Election Commission — but also a lesser-known group of nonprofits. These 527 groups limit their direct support to political candidates, removing them from the jurisdiction of the FEC or similar state agencies and leaving their regulation to the IRS. They do not have restrictions on how much donors can contribute, but the donations are not tax deductible.