41 C.F.R. § 304-9.1 – Definition of a donor. | Midpage
§ 304-9.1
41 C.F.R. § 304-9.1
Definition of a donor.
Effective Dec 8, 2025
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).