Question

Oregon Political Contribution Credit

Forum|Forum|4 years ago
February 24, 2022
1 reply
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Can a donation made to a 501c4 count towards this credit?

Thank You

No, it does not appear PACs are 501(c)(4)s. Internal Revenue Code section 501(c)(4) provides for the exemption of two very different types of organizations with their own distinct qualification requirements. They are:

Social welfare organizations: Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, and

Local associations of employees, the membership of which is limited to the employees of a designated person(s) in a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational or recreational purposes.

Homeowners associations and volunteer fire companies may be recognized as exempt as social welfare organizations if they meet the requirements for exemption. Organizations that engage in substantial lobbying activities sometimes also are classified as social welfare organizations.

Types of Organizations Exempt under Section 501(c)(4)

[Edited 2/24/22 I 4:46 pm PST]

R

roxieroo444Author

Per OR-40 instructions

Line 24 Political contribution credit. You may claim a standard credit of up to $50 ($100 if you’re filing a joint return) for cash contributions you made during 2021 to any:

Qualified political party
Qualified candidate for federal, state, or local elective office, or the candidate’s campaign, for an election in Oregon.
Political action committee certified in Oregon.

Please confirm if a 501c4 can be a PAC? I have tried contacting the donee but they have been unavailable.

Thank You