41 CFR § 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).

[FTR Amdt. 2003–02, 68 FR 12604, Mar. 17, 2003]