1. A. Donations to charity from campaign funds permitted under Paragraph 4 of Subsection A of Section 1-19-29.1 NMSA 1978 may be paid only to organizations recognized as tax exempt under Section 501(c)(3) of the Internal Revenue Code of 1986.
2. B. The candidate or committee making a charitable donation is responsible for determining whether the charity has the permissible tax status prior to making the donation.

[1.10.13.26 NMAC - N, 10/10/2017]