Contributions to IRC 501(c)(4) organizations are deductible under IRC 170(c)(1) if made to the organization for the use of a state, a possession of the United States, or any political subdivision of the foregoing, the United States, or the District of Columbia, if the contributions are made exclusively for public purposes. Rev. Rul. 71-47 holds that contributions to a volunteer fire company that qualifies for IRC 501(c)(4) exemption are deductible under IRC 170(c)(1) because they are deemed to be for the use of a political subdivision of a state for exclusively public purposes.

Photo Captions: Hillcrest members demonstrate the cribbing the department was able to purchase through the efforts of the FD bottle drive. Cribbing assists Hillcrest firefighters in their attempt to stabilize unsecured motor vehicles at accidents.