WHAT IS A CIVIC LEAGUE?
Civic leagues or organizations not organized for profit but operated exclusively
for the promotion of social welfare, or local associations of employees, the membership of which is limited to the employees of a designated person or persons. The net earnings of which the organization received are devoted exclusively to charitable, educational, or recreational purposes. Contributions to civic leagues or other section 501(c)(4) organizations generally are not deductible as charitable contributions for federal income tax purposes. They may be deductible as trade or business expenses, if ordinary and necessary in the conduct of the taxpayer’s business.