UpWithAmerica is a section 501(c)(4) nonprofit organization under the Internal Revenue Code. As such, contributions to UpWithAmerica are not tax deductible as charitable contributions. UpWithAmerica promotes public policies based on a strict interpretation of the U.S. Constitution, the principles of free enterprise, limited government, individual freedom, traditional American values, and a strong national defense. Donors should consult their tax advisors about the tax treatment of their contributions.