| Advisory opinion regarding whether the Louisiana Fire and Casualty Company PAC may make a donation to the Louisiana Automobile Theft and Insurance Fraud Prevention Authority (LATIFPA). |
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The Louisiana Automobile Theft and Insurance Fraud Prevention Authority (LATIFPA) has been in communication with the Louisiana Fire and Casualty Company PAC regarding the making of a monetary donation to assist the LATIFPA in its campaign to combat motor vehicle theft and insurance fraud, including fraud by theft and other criminal acts.
LATIFPA was created by Act 711 of the 2004 Regular Session of the Louisiana Legislature. According to La. R.S. 22:2132, LATIFPA is a public agency whose purpose is to combat motor vehicle insurance fraud, including fraud by theft and other criminal acts. La. R.S. 22:2133 allows LATIFPA to solicit and accept gifts, grants, donations, loans and other assistance from any person or entity, private or public, or the federal, state or local government. In addition, La. R.S. 22:2134 established a fund in the state treasury to be known as the "Automobile Theft and Insurance Fraud Prevention Authority Fund." All donations, gifts grants, etc. made to LATIFPA are placed in this fund. The Louisiana Fire and Casualty Company PAC is a political committee registered with the Louisiana Board of Ethics. It is affiliated with LAFAC, Inc., which is a trade association of domestic insurers.
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La. R.S. 18:1505.2 provides that a political committee may use its contributions received for any purpose but such funds may not be used for personal use, or use unrelated to the administrative cost or operation expenses of the political committee. Excess campaign funds may be returned to contributors on a pro rata basis, given as a charitable contribution as provided in 26 USC 170(c), given to a charitable organization as defined in 26 USC 501(c)(3), expended in support of or in opposition to a proposition, political party, or candidacy of any person, or maintained in a segregated fund for use in future political campaigns or activity related to preparing for future candidacy to elective office."
26 USC 170 (c), the term "charitable contribution" means a contribution or gift to or for the use of - (1) A State, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for exclusively public purposes.
(2) A corporation, trust, or community chest, fund, or foundation -
(A) created or organized in the United States or in any possession thereof, or under the law of the United States, any State, the District of Columbia, or any possession of the United States;
(B) organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals;"
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Adopt the proposed advisory opinion.
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| Assigned Attorney: |
Aneatra Boykin |
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