Hawaii allows an income tax 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:
The listing of political candidates who complied with the above two conditions was provided by the Campaign Spending Commission (Commission). The listing is also posted on the Commission's web page at http://www.hawaii.gov/campaign/ForTax/1998taxinfo.htm. If you have any questions regarding the listing, call the Commission at 808-586-0285.
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 That TIR is still valid, except that Form N-170 is obsolete and no longer required and the amount of the maximum deduction to any single candidate has been increased.
Forms and other tax information may be downloaded from the Department's website at http://www.state.hi.us/tax/tax.html. On Oahu, forms may be ordered by calling the Department's Forms Request Line at 808-587-7572. Persons who are not calling from Oahu may call 1-800-222-7572 to receive forms by mail or 808-678-0522 from a fax machine to receive forms by fax.
RAY K. KAMIKAWA
Director of Taxation