26 U.S. Code § 6115 - Disclosure related to quid pro quo contributions
For purposes of this section, the term “quid pro quo contribution” means a payment made partly as a contribution and partly in consideration for goods or services provided to the payor by the donee organization. A quid pro quo contribution does not include any payment made to an organization, organized exclusively for religious purposes, in return for which the taxpayer receives solely an intangible religious benefit that generally is not sold in a commercial transaction outside the donative context.
A prior section 6115 was renumbered section 6116 of this title.
Written determinations for this section
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