Because of Florida Campaign for Liberty's tax-exempt status under IRS Sec. 501 (C) (4) and its state and federal legislative activities, contributions are not tax deductible as charitable contributions (IRC sect 170) or as a business deduction (IRS sect 162(e)(1)).  Florida Campaign for Liberty is a 501(c)4 lobbying organization which neither supports nor opposes candidates for public office and claims no responsibility for the actions of individuals or groups of individuals who use the Florida Campaign for Liberty logo or name or who may claim to act as representatives of the Florida Campaign for Liberty without prior written consent of the Florida Campaign for Liberty.