RE: List of Candidates for Political Office Who Have Registered With the Campaign Spending Commission
This announcement is issued to accommodate certain taxpayers who made political contributions to candidates for political office. These candidates have registered with the Campaign Spending Commission and agreed to abide by the campaign spending limits set by law.
Section 235-7(g)(2), Hawaii Revised Statutes, provides for a deduction from taxable income of an aggregate amount up to $500 a year of political contributions by any individual taxpayer under the following conditions:
1. The political candidates have agreed to abide by the campaign spending provisions set by law, andFor more detailed information regarding the deduction for political contributions refer to Tax Information Release No.
2. The maximum allowable deduction is $100 to any single candidate.
The attachment lists political candidates who filed with the Campaign
Spending Commission for the year 1990. Contributions made before
the filing date cannot be claimed as a deduction. Only amounts contributed
during the period the candidates were actively filed with the Commission
shall be allowed.
RICHARD F. KAHLE, JR.
Director of Taxation
ATTACHMENT NOT AVAILABLE ON DISK