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Hawaii allows an income tax deduction for political contributions, including contributions to candidates for political office.
Section 235-7(g)(2), 1 Hawaii Revised Statutes, permits an individual taxpayer to claim as an itemized deduction for income tax purposes an aggregate amount up to $1,000 ($2,000 on a joint return) per taxable year for contributions to political candidates under the following conditions:
Individuals may deduct contributions to the political candidates who are reported in the Affidavit list if the contributions were made after the candidates' start dates and prior to the termination dates, if any. Contributions made before the start dates or after the termination dates cannot be claimed as a deduction. The candidates' start dates are reported in the Affidavit list under "DATE FILED" and their termination dates are reported under "TERM."
If candidate names are not listed, the candidates have not complied with their respective expenditure limit in 2002 and no deduction may be claimed for political contributions to the candidates.
The attached Affidavit list is also available at the Commission's website at www.hawaii.gov/campaign/ForTax/2002taxinfo.htm. If you have any questions regarding the Affidavit list, please call the Commission at 586-0285.
For more detailed information regarding this deduction, refer to Tax Information Release (TIR) No. 80-5, dated April 3, 1980. That TIR is still valid, except for the following changes:
Forms and other tax information are available at the Department's website at: www.hawaii.gov/tax. On Oahu, forms may be ordered by calling the Department's Forms Request Line at: 587-7572. Persons who are not calling from Oahu, may call: 1-800-222-7572 (toll-free) to receive forms by mail or by fax.