Hawaii allows a deduction for political contributions, including contributions to candidates for political office. Section 235-7(g)(2), Hawaii Revised Statutes, permits an individual taxpayer to deduct from taxable income an aggregate amount up to $1,000 ($2,000 on a joint return) a year for contributions to political candidates under the following conditions:
RE: List of Candidates for Political Office Who Have Registered With the Campaign Spending Commission
The listing of political candidates was provided by the Campaign Spending Commission. If you have any questions regarding the listing, call the Campaign Spending 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 that Form N-170 is no longer required and the amount of the maximum deduction to any single candidate has been increased.
RAY K. KAMIKAWA
Director of Taxation
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