U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 07, 2025

All TitlesTitle 31Chapter VPart 596Subpart C - Subpart C—General Definitions
View all text of Subpart C [§ 596.301 - § 596.313]
§ 596.301 - Donation.

The term donation means a transfer made in the form of a gift or charitable contribution.

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