CORPORATE AND PERSONAL DONATIONS ARE ALLOWED BY LOUISIANA LAW
Donations are limited to $2,500 per person and a “person” by Louisiana law is an individual (husband can be one individual, wife another individual, and separate checks should be used), a corporation, a political committee, a partnership, or an LLC. The Louisiana Ethics Board has issued an advisory opinion that single member LLCs and their owner are subject to a single limit. The same opinion stated that S-corporations that are 100% owned by one individual are subject to the same limit. Donations are not tax deductible.
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