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Contributions which are not deductible

Contributions are not tax deductible, as charitable, if given to any of the following:

  • Political parties, political campaigns, or political action committees.
  • Contributions given to individuals.
  • Contributions to for-profit schools and hospitals.
  • Contributions to foreign governments.
  • Fines or penalties paid to local or state governments.
  • The value of your time for services rendered to a nonprofit.

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