Date: 2008-07-24 03:24 am (UTC)
Я тут поискал, думаю, имелось в виду вот это:

"Charitable contributions. Cash payments to an organization, charitable or otherwise, may be deductible as business expenses if the payments are not charitable contributions or gifts...
Example. You made a $100,000 donation to a committee organized by the local Chamber of Commerce to bring a convention to your city, intended to increase business activity, including yours. Your payment is not a charitable contribution. However, you may deduct it as a business expense..."
(http://www.irs.gov/publications/p535/ch11.html#d0e8853)

Но все равно, предвыборный съезд явно не intended to increase business activity, у него другие цели. Хотя, конечно, тут уже зависит от того, как посмотреть. Но не думаю, что IRS одобрит такой подход. :)
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