Are Contributions To Amy Wax's Legal Defense Fund Tax Deductible?

As Penn Law Professor Amy Wax faces possible "major sanctions" from the Penn Faculty Senate, she has raised over $175,000 (towards her $300,000 goal) in her Amy Wax Legal Defense Fund on GoFundMe. She also is soliciting funds for her Amy Wax Defense Fund on her own website. The site claims that "Contributions to the Amy Wax Legal Defense Fund are tax deductible under the Section 501(c​)3 of the Internal Revenue Code." California tax lawyer Steven Chung says contributions to the fund are not tax deductible:

For more, see:

• Ellen Aprill (Loyola-L.A.; Google Scholar), Legal Defense Funds as Political Organizations, 131 Tax Notes 277 (Apr. 18 2011)
• Robert Rizzi (Steptoe, Washington, D.C.), Legal Defense Fund Donations Should Get Gift Tax Treatment (Nov. 18, 2020)

Prior TaxProf Blog coverage:

• Wax & Alexander: Paying The Price For Breakdown Of The Country's Bourgeois Culture (Aug. 13, 2017)
• Reaction To Law Profs' Op-Ed On The Breakdown Of The 'Bourgeois Culture' (Aug. 25, 2017)
• Penn Law Students Try To Ban Amy Wax From Teaching Civil Procedure Due To Her Breakdown Of The Bourgeois Culture Op-Ed (Sept. 10, 2017)
• Controversy Over Law Profs' Op-Ed On The Breakdown Of The 'Bourgeois Culture' Shifts From Penn To San Diego (Sept. 21, 2017)
• More Law Prof Reactions To The Wax & Alexander Op-Ed On The Breakdown Of The 'Bourgeois Culture' (Sept. 22, 2017)
• Reynolds: It Is Time Academics Preach the Virtues They Practice (Sept. 26, 2017)
• Penn Alumni Speak Out Against Breakdown Of The 'Bourgeois Culture' Op-Ed (Sept. 26, 2017)
• Wax: The Closing Of The Academic Mind (Feb. 19, 2018)
• Penn Dean Denies Amy Wax's Claim That He Asked Her To Take Leave Due To Controversial Op-Ed (Feb. 21, 2018)
• Heather McDonald: The Penn Law School Mob Scores A Victory (Mar. 19, 2018)
• Amy Wax: The University Of Denial — Aggressive Suppression Of The Truth Is A Central Feature Of American Higher Education (Mar. 24, 2018)
• Amy Wax Controversy Drags Penn Law Into Free-Speech Dilemma (July 27, 2019)
• Penn Law Removes Statement On RBG’s Death After Inclusion Of Amy Wax Quote Sparked Outrage (Sept. 29, 2020)
• Penn Law Dean Ruger Responds To Comments Made By Professor Wax (Jan. 6, 2022)
• Debate Intensifies Over Potential Discipline For Penn Law Prof Amy Wax (Jan. 15, 2022)
• Penn Law Dean Starts Process That Could Lead To Sanctions On Professor Amy Wax (Jan. 19, 2022)
• More Commentary On The Amy Wax Controversy At Penn (Part 1) (Jan. 25, 2022)
• More Commentary On The Amy Wax Controversy At Penn (Part 2) (Jan. 31, 2022)
• Penn Law Dean Ted Ruger Requests Faculty Senate Impose ‘Major Sanction’ Against Tenured Professor Amy Wax (July 18, 2022)
• Amy Wax Raises Over $125,000 To Defend Against ‘Major Sanction’ By Penn; Academic Freedom Alliance Calls For 'Complete Exoneration' (July 25, 2022)
• A Response To Penn Dean Ruger’s Letter Calling For A Major Sanction Against Professor Amy Wax (Aug. 4, 2022)