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.