Also, gifts of appreciated property are subject to special rules.

Taxpayer Advocate, Contacting your Taxpayer Advocate. Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution. Also, gifts of appreciated property are subject to special rules.

Individual states have their own guidelines for making contributions to candidates for statewide offices. State or local government officials paid on fee basis, State and local government officials paid on a fee basis. Donations of property other than cash are subject to strict recordkeeping and substantiation rules. Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Advertising in a political party's convention program, or in any other publication, if part of the publication's proceeds benefits a political party or candidate.