A lot of people assume that political contributions are tax deductible
like some other donations. Political contributions are not tax deductible, though; individuals cannot deduct contributions made to political campaigns on their federal tax returns, regardless of whether they itemize or claim the standard deduction. Businesses likewise cannot claim a deduction for political contributions, whether they’re pass-through entities or file a corporate return.
Political contributions are defined as those made to political campaigns. This includes donations made to individual candidates and to support ballot initiatives or political issues that aren’t tied to individuals. None of these contributions is tax deductible for either individuals or businesses.
This guide is designed for people who have made political contributions and are wondering about their deductibility. It explains why political contributions are not tax deductible, and it looks at other types of contributions that may be. It also explains what businesses need to know about making political contributions and incurring expenses related to government affairs.