Contributions
For Charitable Purposes Are Deductible
IRC 170(c)(4) provides that, in the case of a contribution or gift by any
individual, the term “charitable contribution” includes a contribution or gift to
or for the use of a domestic fraternal society, order, or association, operating
under the lodge system, but only if such contribution or gift is to be used
exclusively for religious, charitable, scientific, literary, or educational
purposes, or for the prevention of cruelty to children or animals.
Contributions for fraternal or social purposes are not deductible.
thus contributions would be deductible if using the funds to send military personnel home for the holidays would be a qualified use. also have to look at orgs bylaws and laws of state in which it operates. consult an attorney.
