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New Mexico Regulations § 1.10.13.26 CHARITABLE DONATIONS

⤴ Up to Part 13: Campaign Finance

Regulation Text

A. Donations to charity from campaign funds permitted under Paragraph (4) of Subsection A of Section 1-19-29.1 NMSA 1978 may be paid only to organizations recognized as tax exempt under Section 501(c)(3) of the Internal Revenue Code of 1986.
B. The candidate or committee making a charitable donation is responsible for determining whether the charity has the permissible tax status prior to making the donation.

History

Adopted by New Mexico Register, Volume XXVIII, Issue 18, September 26, 2017 , eff. 10/10/2017

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