N.M. Admin. Code § 1.10.13.26 - CHARITABLE DONATIONS
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.
Notes
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