Donations made to the Town of Banner Elk are tax deductible for federal tax purposes pursuant to 26 U.S.C. §170(c)(1).  You should consult your tax adviser as to the effect of charitable donations upon your overall tax liability.  Pursuant to IRS Circular Notice #230, any tax advice contained on this website or any attachment cannot be used for the purpose of avoiding tax related penalties, if such were otherwise applicable.

 

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