Official Organizational NameThis association formerly known as the Texas ARC/INFO Users Group (TAIUG), shall be from henceforth known as the South Central Arc User Group (SCAUG). This being the official name as recognized by the IRS as a 501(c)(6) association (EIN 75-2350019) since December 1993.
Tax treatment of donations. Contributions to organizations described in this section are not deductible as charitable contributions on the donor's federal income tax return. They may be deductible as trade or business expenses if ordinary and necessary in the conduct of the taxpayer's business.
IRS 5019(c)6 - http://www.irs.gov/publications/p557/ch04.html#en_US_2011_publink1000200309