A W-9 is not required, nor are political contributions reported on a 1099-MISC. In fact the only time you are required to obtain a W-9 is when a CP2100 notice is issued to a payer regarding an incorrect payee name or TIN match.
Here is some additional information on political campaign contributions:
According to IRS Publication 535, "Contributions or gifts paid to political parties or candidates are not deductible. In addition, expenses paid or incurred to take part in any political campaign of a candidate for public office are not deductible."
Indirect political contributions are also non-deductible expenses. "You cannot deduct indirect political contributions and costs of taking part in political activities as business expenses. Examples of nondeductible expenses include the following:
- Advertising in a convention program of a political party, or in any other publication if any of the proceeds from the publication are for, or intended for, the use of a political party or candidate.
- Admission to a dinner or program (including, but not limited to, galas, dances, film presentations, parties, and sporting events) if any of the proceeds from the function are for, or intended for, the use of a political party or candidate.
- Admission to an inaugural ball, gala, parade, concert, or similar event if identified with a political party or candidate."