Contributions received by a candidate or a candidate campaign committee in excess of expenditures needed to defray ordinary and necessary expenses may be used as contributions to nonprofit organizations. O.C.G.A. § 21-5-33(b)(1)(A).
Therefore, a candidate or a candidate campaign may make contributions to a nonprofit organization if that organization is incorporated as a nonprofit entity under the Georgia Nonprofit Code, O.C.G.A. § 14-3-101 et seq., or meets the requirements of a nonprofit entity under the Internal Revenue Code, 26 U.S.C.S. § 501 et seq.
Prepared by Tom Plank