Code of Federal Regulations · Section
§ 304-9.1 — -9.1 Definition Of A Donor
41 C.F.R. § 304-9.1
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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).
Authorizing Statute
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Exemption from tax on corporations, certain trusts, etc.26 U.S.C. § 501
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Acceptance of contributions, awards, and other payments5 U.S.C. § 4111