New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 239 - DEDUCTION - GROSS RECEIPTS TAX - FUNDRAISING
Section 3.2.239.10 - WHO CONDUCTS FUNDRAISING EVENT

A. When several organizations jointly conduct a fundraising event, each participating organization receiving gross receipts from the event has conducted a fundraising event.

B. Example 1: A 501(c)(8) state organization and each of its four New Mexico lodges together conduct a fundraising event, with the proceeds shared by the state organization and the lodges. The state organization and each of its lodges have conducted a fundraising event.

C. The participation of members of one organization, even as an official activity of the organization, in a fundraising event of another is not a fundraising event of the members' organization if:

D. Example 2: A television auction is broadcast to benefit M, a 501(c) organization. The members of several unaffiliated 501(c) organizations staff telephones, track bids, help display or demonstrate auctioned items and otherwise assist in the conduct of the auction. They are identified on the air as members of their respective organizations. None of the organizations other than M receives any revenues from the event. Only M has conducted a fundraising event.

E. Example 3: Same facts as in Example 1 except that the state organization retains all proceeds from the event. Regardless of the fact that the lodges receive no direct benefit from the fundraising event, each of the lodges as well as the state organization has conducted a fundraising event.