Political Organization Expenditures Not Treated as Income to Individual

The following political organization expenditures are not treated as diversions of funds for the personal use of (and therefore income to) the person(s) controlling the funds:

  • Contributions to other tax-exempt political organizations
  • Contributions to organizations described in Internal Revenue Code section 509(a)(1) or 509(a)(2)
  • Payments to the general fund of the United States Treasury or of any state or local government