With the election season and all that campaign spending, some folks are asking "are my political contributions or donations an income tax deduction?"The basic answer is "no."Congress has messed up this area quite a bit.Dues paid to a nonprofit group such as a trade organization have special rules. The member dues paid to the U.S. Chamber of Commerce and the National Association of Realtors the American Medical Association, for example, are only partly deductible.Those organizations file under Internal Revenue Code Section 501(c)(6). The individual dues are allocated between the ratio of money those organizations spend on political matters and the …