U.S. Code of Federal Regulations

Regulations most recently checked for updates: Sep 22, 2023

31.205–8 - 31.205-8 Contributions or donations.

Contributions or donations, including cash, property and services, regardless of recipient, are unallowable, except as provided in 31.205–1(e)(3).

[51 FR 12300, Apr. 9, 1986]