41 C.F.R. § 304-8.1

Current through September 30, 2024
Section 304-8.1 - For the purpose of this subchapter, who is a donor?

A donor, for the purpose of this subchapter, is a non-profit charitable organization described by 26 U.S.C. 501(c)(3) , that is exempt from taxation under 26 U.S.C. 501(a) .

41 C.F.R. §304-8.1

FTR Amdt. 2003-02, 68 FR 12604, Mar. 17, 2003