Ais a nonprofit independent group that receives and disburses funds to influence elections.

a. political party
b. 527 committee
c. campaign coordinating committee
d. political action committee

527 committee is an organisation which primarily formed under section 527 revenue code of US.

Explanation:

527 committee is an organisation which primarily formed under section 527 revenue code of US.

A 527 community is developed mainly to impact national, local or state office candidates, selection, candidacy, election, assignment or defeat.  These organisations are usually political parties, representatives, boards, or societies assembled to influence a national, state, or local problem, legislation, nomination, or election.

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