14.2 Nondeductible Contributions

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Contributions to Donor-Advised Funds
No deduction can be claimed for a contribution to a donor-advised fund if the sponsoring organization is a war veteran’s organization, fraternal society, veteran’s organization, or a non-functionally integrated Type III supporting organization.
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The following types of contributions are not deductible:

1. Donations to or on behalf of specific individuals, even if needy or worthy. Generally, scholarships for specific students, or gifts to organizations to benefit only certain groups. However, the IRS in private rulings has allowed deductions for scholarship funds that are limited to members of a particular religion, so long as that religion is open to all on a racially nondiscriminatory basis, and to scholarship funds open only to male students.
2. Payments to political campaign committees or political action committees.
3. Payments to an organization that devotes a substantial part of its activities to lobbying, trying to influence legislation, or carrying on propaganda or whose lobbying activities exceed certain limits set by the law, causing the organization to lose its tax-exempt status. The IRS has disallowed contributions to a civic group opposing saloons, nightclubs, and gambling places, although the group also aided libraries, churches, and other ...

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