Election Expenses

[Deleted]

I was recently elected to my first term as a Town Councilman and incurred costs of about $2,000 for signs, pamphlets, etc. that I personally paid. This a paid position. Can I deduct these costs as a business expense on Schedule A since it lead to the production of income?

Thanks.

[mwcpa]

political contributions are not tax deductible....
you describe political contributions.....

[mwcpa]

We all like reference to our positions....
here is a court case for you

"Nondeductible contributions include both contributions to cover campaign expenses and contributions to cover the personal expenses of a candidate while the candidate is campaigning"

C.C. Diggs, Jr. v Commr, CA-6, 83-2 USTC ¶9538, 715 F2d 245.

in that case here is a key...

" Campaign expenses certainly are not sufficiently related to a public officeholder’s trade or business to be deductible. In McDonald v. Commissioner [44-2 ustc ¶9516], 323 U. S. 57 (1944), the Supreme Court held that the expenses of a Pennsylvania state judge in seeking election were not expenses of the officeholder’s trade or business under the immediate predecessor to §162(a). 4 The Court declared that “expenses incurred in being a judge” were deductible, but expenses incurred “in trying to be a judge for the next ten years” were not deductible. 323 U. S. at 60. In view of the complex public policy issues involved, the Court held that the deduction of campaign expenses should not be allowed absent a specific directive from Congress. Congressional acquiescence and recent case law have established as axiomatic the principle that campaign expenses are not deductible. Levy v. United States [76-1 ustc ¶9405], 535 F. 2d 47 (U. S. C. C. 1976); Nichols v. C. I. R. [75-1 ustc ¶9404], 511 F. 2d 618 (5th Cir.), cent. denied, 423 U. S. 912 (1975)."