41 C.F.R. § 304-8.1
Current through May 31, 2024
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
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