Nobody:

Me: No, your donation to that political campaign cannot be deducted on your federal tax return. In fact, most political contributions are not tax deductible. Here’s why: 1/7
To be tax-deductible, your donation must be given to a nonprofit organized under IRS Code Section 501(c)(3).

Private schools, Churches, after-school youth programs and other literary, scientific and charitable organizations are include within this code section. 2/7
501(c)(3) organizations are also known as “public charities.” Public charities CANNOT endorse a candidate for office. Doing so can jeopardize their tax-exempt status.

(Let’s hope Kanye’s Sunday Service was not legally organized as a Church...yikes!)

3/7
Public charities can engage in limited types political activity. Permissible activities can include:

-Lobbying
-Nonpartisan voting registration
-Promoting public policy
-Educating voters

4/7
Public charities also have lobbying expenditure limits. Nonprofits that intend to exceed these limits are usually organized under section 501(c)(4).

Donations to 501(c)(4)s are NOT tax deductible.

5/7
Focus on the Family and Planned Parenthood are examples of nonprofits with a separate 501(c)(4) to engage in significant political activity...

6/7
You can follow @thelittlecpa.
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