41 CFR 304-9.1

§ 304-9.1 Definition of a donor.

United States · 41 CFR — Public Contracts and Property Management · Status: effective

Cite this

Citation: 41 CFR 304-9.1, § 304-9.1 Definition of a donor, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/200314
Permanent ID: ys:prov:200314@1
SHA-256: 17dc6c891dca80d992fb31efdec4d177b0aaf3a2989f1b771b67df0b87265216

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.