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:
The attachment lists political candidates who filed with the Campaign
Spending Commission for the year 1994. Also, it includes those candidates
that terminated their agreement with the Commission to abide by the campaign
spending limits. Contributions made before the filing date or after the
terminating date cannot be claimed as a deduction. Only amounts contributed
during the period the candidates were actively filed with the Commission
shall be allowed.
RAY K. KAMIKAWA
Director of Taxation
ATTACHMENT NOT AVAILABLE ON DISK