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Hawaii allows an income tax deduction for political contributions, including contributions to candidates for political office.
Section 237-7(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:
Individuals may deduct contributions to the political candidates listed in the attachment to this announcement if the contributions were made after the candidates' start dates and prior to the termination dates, if any. Contributions made before the start dates or after the termination dates cannot be claimed as a deduction. The candidates' start dates are listed in the attachment under "AFFIDAVIT" and their termination dates are listed under "TERM."
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/2001taxinfo.htm. If you have any questions regarding the listing, call the 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 That TIR is still valid, except that Form N-170 is obsolete and no longer required and the amount of the maximum deduction to any single candidate has been increased.
Current forms and other tax information are available at the Department's website at: www.hawaii.gov/tax. On Oahu, forms may be ordered by calling the Department's Forms Request Line at: 587-7572. Persons who are not calling from Oahu, may call: 1-800-222-7572 (toll-free) to receive forms by mail or by fax.