Gallagher, Florida's chief financial officer, said he rejected the money because the magazine doesn't reflect his conservative views.
"I have a strict policy of not accepting contributions from entities that don't share the mainstream Republican values I believe in," Gallagher said.
Gallagher said there was some initial confusion about whether the six $500 checks were tied to the magazine because they were sent under the names of holding companies. His campaign report listed the donors as Penthouse Media Group and Penthouse Images Acquisitions Ltd.
Lainie Speiser, a spokeswoman for the New York-based companies, declined to comment on why they supported Gallagher. But she noted that the companies have corporate offices in Florida.
Crist has reported refunding 31 checks, including two $500 checks from a strip club.