Current through Register Vol. 35, No. 24, December 23, 2024
Section 1.10.13.26 - CHARITABLE DONATIONSA. 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.N.M. Admin. Code § 1.10.13.26
Adopted by New Mexico Register, Volume XXVIII, Issue 18, September 26, 2017, eff. 10/10/2017