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Federal Election Commission | United States of America
  • Tips for Treasurers

Charitable donations

December 19, 2022

Around this time of year, many look to give back through charitable donations.

Campaign committees can give gifts to a charitable organization (defined in 26 U.S.C. § 170(c) of the Internal Revenue Code). The amount donated to a charity cannot be used for purposes that personally benefit the candidate. House and Senate committees report making charitable donations in the “Other Disbursements” category on Form 3, Line 21.

PACs and party committees report such donations as “Other Disbursements” on Form 3X, Line 29. A connected organization may encourage contributions to its separate segregated fund (SSF) by pledging to match all or a portion of a contributor’s gift to the SSF with a donation to charity. Visit this page for more information on such charitable matching programs.

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This information is not intended to replace the law or to change its meaning, nor does this information create or confer any rights for or on any person or bind the Federal Election Commission or the public.

The reader is encouraged also to consult the Federal Election Campaign Act of 1971, as amended (52 U.S.C. 30101 et seq.), Commission regulations (Title 11 of the Code of Federal Regulations), Commission advisory opinions and applicable court decisions.