MICHIGAN LAW ENFORCEMENT OFFICERS MEMORIAL
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TAX DEDUCTIONS FOR CONTRIBUTIONS TO THE
MICHIGAN LAW ENFORCEMENT OFFICERS
MEMORIAL MONUMENT FUND COMMISSION

     The Michigan Law Enforcement Officers Memorial Monument Fund Commission is a "qualified organization" under the federal tax code.  This means you can make tax deductible charitable contributions to the Fund.  For information concerning the amount of a specific deduction, consult your tax advisor.

    The Michigan Law Enforcement Officers Memorial Monument Fund Commission does not have to be organized as a 501(c) corporation, because the federal tax code authorizes deductions for contributions made to instrumentalities of a state for public purposes, or made for the use of a state.  The Michigan Law Enforcement Officers Memorial Monument Fund Commission is an instrumentality of the State of Michigan because it was created by an Act of the Michigan Legislature.

    While a person or corporation may donate services to the Commission, the tax code does not authorize tax deductions for a contribution of services.  However, some unreimbursed expenditures incurred by a contributor in the course of rendering services to a qualified organization may be deductible.  To determine if specific unreimbursed expenditures are tax deductible, consult your tax advisor.   


Sources (in PDF format):

IRS Publication 526
26 USC 170
2004 PA 177
IRS Private Letter Ruling 200724019
IRS Revenue Ruling 84-61


 
Michigan Law Enforcement
                                      Officers Memorial

Memorial Tax Deduction
                                        Status

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Michigan Law Enforcement Officers 
Memorial Monument Fund Commission

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