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Charitable donations

December 21, 2023

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. Additional information on charitable matching programs is available on our website.