America Next is organized and operated as a tax-exempt social welfare organization under Section 501(c)(4) of the Internal Revenue Code. America Next may accept unlimited donations from individuals and corporations.
Donations to America Next are not deductible as charitable contributions for federal income tax purposes. America Next anticipates that 100% of all donations will be allocable to direct or grassroots lobbying activities. Donors should consult their tax advisors regarding the tax treatment of their donations to America Next.