“People can give their money to the Feds to use, or get it back and see it in front of their house.”
That was my thinking the other day after receiving an email from the Assistant District Attorney indicating that donations to the county are tax deductible.
While many of the road and bridge improvements completed in the county are funded through state and federal programs, several have been enabled through donations from the public.
Whenever citizens donate to the county, there are procedures the Board of Commissioners follow to ensure transparency.
We place an item on the regular meeting agenda for consideration and prepare a resolution stating what the donation is for, the location of the project and the amount donated. This resolution is kept on file as public record in the county clerk’s office. In the past, citizens have donated to the county for the purchase of tin horns, shale, rock and asphalt. All of course must be for use on public roads or within county right-of-way.
Title 60 of the Oklahoma Statutes, Section 381 authorizes counties to accept gifts. Section 382 exempts gifts accepted on behalf of the county from any form of tax. The Internal Revenue Code, in Section 170(c)(1), defines a “charitable contribution” as a gift to or for the use of any political subdivision of a state if the gift is made for exclusively public purposes, which a public road is.
If you have made such a donation within the last year, you may wish to make your tax adviser aware of it, in the event that it qualifies as a deduction on your tax return.
Mark Sharpton
Commissioner
District 1
405.282.3581
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