41 CFR § 304-8.1
For the purpose of this subchapter, who is a donor?
June 9, 2020
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).
[FTR Amdt. 2003-02, 68 FR 12604, Mar. 17, 2003]
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