New Mexico Administrative Code
Title 1 - GENERAL GOVERNMENT ADMINISTRATION
Chapter 10 - ELECTIONS AND ELECTED OFFICIALS
Part 13 - CAMPAIGN FINANCE
Section 1.10.13.26 - CHARITABLE DONATIONS

Universal Citation: 1 NM Admin Code 1.10.13.26

Current through Register Vol. 35, No. 18, September 24, 2024

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.

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