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1. The police jury should consult with a tax attorney to determine whether it qualifies as a 170(c) entity under the tax code. See the following link on the IRS.gov website (https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contribution-deductions) that states that “A state or United States possession (or political subdivision thereof), or the United States or the District of Columbia, if made exclusively for public purposes” qualifies as a 170(c) entity.
2. The police jury accepting donations was different from the police jury making a donation. The issue here appears to be whether the donor could take the tax deduction, not whether the police jury could receive the donation. The police jury should follow the legal advice from their attorney/tax attorney.
Louisiana Legislative Auditor website: 07/03/2025 10:53:36 PM
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