qualified charitable contribution

(2) Qualified charitable contributions The term “qualified charitable contribution” means a charitable contribution (as defined in section 170(c) )— (A) which is made in cash, (B) for which a deduction is allowable under section 170 (determined without regard to subsection (b) thereof), and (C) which is— (i) made to an organization described in section 170(b)(1)(A), and (ii) not— (I) to an organization described in section 509(a)(3), or (II) for the establishment of a new, or maintenance of an existing, donor advised fund (as defined in section 4966(d)(2) ). Such term shall not include any amount which is treated as a charitable contribution made in such taxable year by reason of subsection (b)(1)(G)(ii) or (d)(1) of section 170.


26 USC § 62(f)(2)

Scoping language

None identified, default scope is assumed to be the parent (part I) of this section.
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