Which of the following costs can association funds NOT be used for?

Association funds are typically subject to strict regulations, especially when it comes to political activities. Contributions to candidates for political office are specifically restricted, as funds used in this manner can jeopardize the tax-exempt status of associations, particularly those classified under 501(c)(3) of the Internal Revenue Code. Such organizations are prohibited from engaging in political campaign activities, which includes direct contributions to candidates.

On the other hand, salaries, solicitation costs, and printing and mailing are generally considered legitimate and essential expenses for associations. These costs are necessary for the day-to-day operation of the organization, including member services, communication, and fundraising efforts. Therefore, while the funds can be allocated toward operational needs, they cannot legally support political contributions, thereby ensuring compliance with tax regulations and maintaining the organization's status.