Donations to 501c4s
Yes, you make a good point. However, you seem to have skipped over some important bits.
Contributions to civic leagues or other section 501(c)(4) organizations generally are not deductible as charitable contributions for federal income tax purposes. They may be deductible as trade or business expenses, if ordinary and necessary in the conduct of the taxpayer’s business. However, see Nondeductible Lobbying and Political Expenditures for more information. Also, the organization may be required to disclose that contributions are not deductible when it solicits contributions.
Donations to volunteer fire companies are deductible as charitable contributions on the donor’s federal income tax return, but only if made for exclusively public purposes. Similarly, contributions to certain war veterans organizations are deductible. If the contributions are deductible as charitable contributions, substantiation and disclosure requirements may apply.
So yes, donations to 501c4s can be deducted as a valid business expense IF they're ordinary and necessary in the conduct of that business, (you left that part out), AND if the donation is not used in any way to influence elections, participate in any political campaign, attempt to influence the public with respect to elections, legislative matters, or referendums, or support communication with covered executive branch officials in an attempt to influence actions or positions.
So your point is noted; but it's not applicable to political groups acting as 501c4s.
Final warnings I'm going to give you folks. Keep the conversation focused on the top. A few snippet of things that are NOT the topic:
