Because it is a service, receipts from developing or selling custom software for 501(c)(3) organizations are not deductible under Section 7-9-60 NMSA 1978.
N.M. Admin. Code § 3.2.218.10
Because it is a service, receipts from developing or selling custom software for 501(c)(3) organizations are not deductible under Section 7-9-60 NMSA 1978.
N.M. Admin. Code § 3.2.218.10